Au Dental Associates

“All faculty members who provide patient care for the dental practice group for which fees for service are collected shall be eligible for membership in the dental practice group and shall be voting members of the dental practice group. Faculty members generating fees for service in any fiscal year of the dental practice group shall automatically be voting members of the fiscal year of the dental group in which such fees are collected and for the following fiscal year of the dental practice group. A member's membership in the dental practice group shall end whenenver: (1) that member no longer meets the criteria for active membership described herein; (2) that member is no longer licensed by the state of georgia or otherwise authorized by law to practice dentistry; or (3) that member loses their faculty appointment or employment with augusta university dental associates.”

“Every active member shall be entitled to one vote when a vote is granted to members under the articles of association or the bylaws. Except as provided herein or in the articles of association or otherwise provided by law, all actions by the members of the dental practice group shall be determined by a vote of the majority of the votes cast by those members present at a meeting of the members entitled to vote thereon.”

“Decisions that would change the income distribution plan or amend the articles of association or the by-laws require majority approval by the membership.”

“The form 990 was reviewed in detail by the organization's chief financial officer and the organization's independent auditors. A copy of the return was provided to all members of its governing body before filing the form.”

“Au dental associates follows the dental college of georgia at augusta university's conflict of interest policy, whistleblower policy and written document retention and destruction policy.”

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“The dental college of georgia dean's fund: program service expenses 800,242. Management and general expenses 0. Fundraising expenses 0. Total expenses 800,242. The dental college of georgia departmental support: program service expenses 768,770. Management and general expenses 0. Fundraising expenses 0. Total expenses 768,770.”

“Augusta university dental college of georgia's finance department assumes responsibility for oversight of the audit and for selection of independent accountants.”

“The objectives and purpose of the dental practice group are to acquire and administer funds and property which are derived from fees charged for service rendered in the practice of dentistry at the school of the dental college of georgia at augusta university by members of the faculity, residents and hygienists of the school of dentistry. The dental practice group is not organized and shall not be operated for pecuniary gain or profit. No part of the property of the dental practice group and no part of its net earnings shall inure to the benefit of any member, trustee, or other private individual. The dental practice group shall never be authorized to: engage in any activity except in furtherance of the organization's exempt purposes; never engage in propaganda; attempt to influence legislation; or participate in any political campaign on behlaf of any candidate for public office, nor shall any part of its property or any part of the income therefrom be devoted to such purposes.”

“Backup withholding, federal employment tax returns, form 8899 and 1098-c the organization did not receive contributions of qualified intellectual property and was therefore not required to file form 8899. Likewise, there were no contributions of cars, boats, airplanes, or other vehicles, and form 1098-c was not required. The organization did not have any reportable gaming (gambling) winnings to prize winners and therefore the backup withholding rules did not apply. The organization did not have any employees and therefore federal employment tax returns were not filed.”