Civic Intelligence

Odontological Society of Western Pa Dental Society of Western Pa

990 • Fiscal year 2013 • EIN 25-0700260

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 20, 2014

900 Cedar Avenue15212-4813

(412) 321-5810

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.12x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

86th percentile

17%

Higher net margin than 86% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

39th percentile

$35,258

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 14.3% of source-year revenue.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

63rd percentile

8.7%

Faster asset growth than 63% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$512,914

Up $41,241 (+8.7%) from 2012

Net Assets

Up

$482,566

Up $42,646 (+9.7%) from 2012

Liabilities

Down

$30,348

Down $1,405 (-4.4%) from 2012

Revenue

$246,750

No earlier filing loaded for comparison.

Expenses

Down

$204,104

Down $5,613 (-2.7%) from 2012

Net Income

$42,646

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $435,756Liabilities 2011: $40,531Net Assets 2011: $395,2252011Assets 2012: $471,673Liabilities 2012: $31,753Net Assets 2012: $439,9202012Assets 2013: $512,914Liabilities 2013: $30,348Net Assets 2013: $482,5662013Assets 2014: $597,714Liabilities 2014: $33,870Net Assets 2014: $563,8442014Assets 2015: $506,282Liabilities 2015: $30,617Net Assets 2015: $475,6652015Assets 2016: $528,904Liabilities 2016: $36,303Net Assets 2016: $492,6012016Assets 2020: $692,421Liabilities 2020: $0Net Assets 2020: $692,4212020Assets 2021: $823,007Liabilities 2021: $17,016Net Assets 2021: $805,9912021Assets 2022: $684,289Liabilities 2022: $9,496Net Assets 2022: $674,7932022Assets 2023: $839,591Liabilities 2023: $83,278Net Assets 2023: $756,3132023Assets 2024: $790,469Liabilities 2024: $2,299Net Assets 2024: $788,1702024

Highlighted filing

2013

Assets$512,914
Liabilities$30,348
Net Assets$482,566

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2011: $203,0472011Expenses 2012: $209,7172012Revenue 2013: $246,750Expenses 2013: $204,104Net Income 2013: $42,6462013Revenue 2014: $339,527Expenses 2014: $258,249Net Income 2014: $81,2782014Revenue 2015: $186,451Expenses 2015: $274,630Net Income 2015: -$88,1792015Revenue 2016: $246,869Expenses 2016: $229,933Net Income 2016: $16,9362016Revenue 2020: $198,636Expenses 2020: $128,072Net Income 2020: $70,5642020Revenue 2021: $189,802Expenses 2021: $76,232Net Income 2021: $113,5702021Revenue 2022: $52,590Expenses 2022: $183,788Net Income 2022: -$131,1982022Revenue 2023: $279,388Expenses 2023: $197,868Net Income 2023: $81,5202023Revenue 2024: $301,176Expenses 2024: $269,319Net Income 2024: $31,8572024

Highlighted filing

2013

Revenue$246,750
Expenses$204,104
Net Income$42,646
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 20, 2014
Return Version
2013v3.1
Gross Receipts
$253,914
Mission and Program Overview

Mission

Promotion of the dental profession in western pennsylvania and education of the general public regarding the profession and the promotion of proper dental hygiene.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$439,920$482,566▲ $42,646
Investments in Publicly Traded Securities$380,119$431,480▲ $51,361
Cash and Non-Interest-Bearing Accounts$51,784$53,223▲ $1,439
Land, Buildings, and Equipment, Net$34,363$28,211▼ $6,152
Total Assets$471,673$512,914▲ $41,241
Other Assets Total$5,407--
Liabilities
Deferred Revenue$29,290$30,275▲ $985
Other Liabilities$2,463$73▼ $2,390
Total Liabilities$31,753$30,348▼ $1,405
Net Assets / Fund Balance
Total Net Assets Fund Balance$439,920$482,566▲ $42,646
Total Liabilities and Net Assets / Fund Balance$471,673$512,914▲ $41,241

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$120,806$120,806
Leasehold Improvements$16,376$28,795$45,171
Equipment$1,835$14,508$16,343
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janice BuzzelliOffice ManagFT$35,258$35,258
Robert RunzoOfficer/direPT$10,200$10,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$154,184
Investment Income
$76,350
Other Revenue
$16,216
Change in Net Assets
$42,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$125,493
Salaries, Compensation, and Employee Benefits$78,611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$45,458
Conferences and Meetings---$44,003
Occupancy---$28,866
Office Expenses---$24,840
Other Salaries and Wages---$23,500
Payroll Taxes---$6,612
Insurance---$5,847
Fees for Services Accounting---$5,000
Other Employee Benefits---$3,041
Other Expenses---$2,672
All Other Expenses---$1,575
Total Functional Expenses$0$0$0$204,104
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes & Other Payables$73
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

YES

Form 990, Page 6, Part VI, Line 7A

YES

Form 990, Page 6, Part VI, Line 11B

A copy of the from 990 was emailed to all officers who were given five days to review and comment.

Form 990, Page 6, Part VI, Line 12C

Yes part vi, line 12c governance over all matters including the possibility of activities that would be considered a conflict of interest is accomplished by a formal committee structure including an executive committee and audit committee that is aware on a detailed basis of the activities of the odontological society. The executive committee meets weekly, the audit committee periodically and the board of directors monthly.

Form 990, Page 6, Part VI, Line 19

The compiled formal statements and form 990 are available upon request at the society's offices to members and the public.

Filing and Contact Details

Filer

EIN
25-0700260
Phone
4123215810

Signing Officer

Name
Cynthia Schuler
Title
Secretary
Phone
4123215810
Signed
2014-10-20

Organization Details

Formed
1900
Legal Domicile
Pa
Voting Board Members
24
Independent Board Members
23
Employees
3

Preparer

Preparer
ROBERT J O'CONNOR
Phone
4127412242
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer hours - the vast majority of the activities of the odontological society of western pennsylvania are conducted by member directors and officers without compensation. No record of hours are maintained for the generous contributions of such individuals time and energy in furtherance of the dental profession.

Form 990, Page 2, Part III, Line 4D

Various services to members, other professionals, and the general public.

Financial Statement Notes

Schedule D, Page 4, Part XIII

Rental related expenses that offset rental income on line 12, form 990 viii and part i and on line 18, part i and line 25, part ix of form 990. Financial statements are compiled and not audited.

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IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1EXHIBIT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2BULLETIN
IRS990/ProgramServiceRevenueGrp/Desc3DENTAL SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc4CENTURY CLUB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt093880
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136834
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212143
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt36580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt093880
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136834
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43400
IRS990/ProgSrvcAccomActy2Grp/Desc0B.BULLETIN PREPARATION AND MAILING TO SOCIETY'S MEMBERSHIP TEN TIMES PER YEAR. PART 2 LINE 38
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016760
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012143
IRS990/ProgSrvcAccomActy3Grp/Desc0C.DENTAL SEMINARS TO MEMBERS, GENERAL PUBLIC, AND RELATED PROFESSIONALS. PART 2 LINE 43 COL B
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02509
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt06580
IRS990/ProgSrvcAccomActyOtherGrp/Desc0VARIOUS SERVICES TO MEMBERS, OTHER PROFESSIONALS, AND THE GENERAL PUBLIC.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt045461
IRS990/PYOtherExpensesAmt0132188
IRS990/PYOtherRevenueAmt013829
IRS990/PYProgramServiceRevenueAmt0195122
IRS990/PYRevenuesLessExpensesAmt044695
IRS990/PYSalariesCompEmpBnftPaidAmt077529
IRS990/PYTotalExpensesAmt0209717
IRS990/PYTotalRevenueAmt0254412
IRS990/ReconcilationRevenueExpnssAmt042646
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02216
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt036834
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0439920
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0482566
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt093880
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ODONTOLOGICAL SOCIETY MAKES NO POLITICAL OR LOBBYING EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0120806
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0120806
IRS990ScheduleD/EquipmentGrp/BookValueAmt01835
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014508
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016343
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016376
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028795
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt073
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES & OTHER PAYABLES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL RELATED EXPENSES THAT OFFSET RENTAL INCOME ON LINE 12, FORM 990 VIII AND PART I AND ON LINE 18, PART I AND LINE 25, PART IX OF FORM 990. FINANCIAL STATEMENTS ARE COMPILED AND NOT AUDITED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028211
IRS990ScheduleD/TotalLiabilityAmt073
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEER HOURS - THE VAST MAJORITY OF THE ACTIVITIES OF THE ODONTOLOGICAL SOCIETY OF WESTERN PENNSYLVANIA ARE CONDUCTED BY MEMBER DIRECTORS AND OFFICERS WITHOUT COMPENSATION. NO RECORD OF HOURS ARE MAINTAINED FOR THE GENEROUS CONTRIBUTIONS OF SUCH INDIVIDUALS TIME AND ENERGY IN FURTHERANCE OF THE DENTAL PROFESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VARIOUS SERVICES TO MEMBERS, OTHER PROFESSIONALS, AND THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FROM 990 WAS EMAILED TO ALL OFFICERS WHO WERE GIVEN FIVE DAYS TO REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YES PART VI, LINE 12C GOVERNANCE OVER ALL MATTERS INCLUDING THE POSSIBILITY OF ACTIVITIES THAT WOULD BE CONSIDERED A CONFLICT OF INTEREST IS ACCOMPLISHED BY A FORMAL COMMITTEE STRUCTURE INCLUDING AN EXECUTIVE COMMITTEE AND AUDIT COMMITTEE THAT IS AWARE ON A DETAILED BASIS OF THE ACTIVITIES OF THE ODONTOLOGICAL SOCIETY. THE EXECUTIVE COMMITTEE MEETS WEEKLY, THE AUDIT COMMITTEE PERIODICALLY AND THE BOARD OF DIRECTORS MONTHLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPILED FORMAL STATEMENTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE SOCIETY'S OFFICES TO MEMBERS AND THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0471673
IRS990/TotalAssetsEOYAmt0512914
IRS990/TotalAssetsGrp/BOYAmt0471673
IRS990/TotalAssetsGrp/EOYAmt0512914
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204104
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031753
IRS990/TotalLiabilitiesEOYAmt030348
IRS990/TotalLiabilitiesGrp/BOYAmt031753
IRS990/TotalLiabilitiesGrp/EOYAmt030348
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0439920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0482566
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01347
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01347
IRS990/TotalProgramServiceExpensesAmt044003
IRS990/TotalProgramServiceRevenueAmt0154184
IRS990/TotalReportableCompFromOrgAmt045458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0246750
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0246750
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0471673
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0512914
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt024
IRS990/VotingMembersIndependentCnt023
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CYNTHIA SCHULER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04123215810
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine10ODONTOLOGICAL SOCIETY OF WESTERN PA
ReturnHeader/Filer/BusinessName/BusinessNameLine20DENTAL SOCIETY OF WESTERN PA
ReturnHeader/Filer/BusinessNameControlTxt0ODON

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