TY 2015 Form 990 Schedule O

efile Public Visual Render ObjectId: 201642669349300114 - Submission: 2016-09-22 TIN: 34-0149820

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
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Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

THE GREATER CLEVELAND DENTAL SOCIETY

Employer identification number

34-0149820

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS OF THE DENTAL ASSOCIATION CONSIST OF THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE, LIFE, STUDENT, HONORARY, ASSOCIATE, AFFILIATE, RETIRED, AND PROVISIONAL. ACTIVE MEMBERS HAVE THE RIGHT TO RECEIVE A CERTIFICATE OF MEMBERSHIP ANNUALLY, TO VOTE, TO HOLD OFFICE, TO ATTEND ALL SESSIONS,TO SERVE ON COMMITTEES, TO RECEIVE THE BULLETIN AND OTHER MAILINGS, TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY, AND THE RIGHT TO SUCH OTHER SERVICES AS PROVIDED BY THE SOCIETY. LIFE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY SHALL NOT RECEIVE THE JOURNALS OF THE ASSOCIATION, EXCEPT BY SUBSCRIPTION, AND MAY NOT HOLD OFFICE WITHOUGH PAYING FULL ACTIVE DUES. STUDENT MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. HONORARY MEMBERS RECEIVE A SPECIAL CERTIFICATE AND HAVE THE FOLLOWING PRIVILEGES: - MEMBERS OF THE GREATER CLEVELAND DENTAL SOCIETY WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP BUT ARE NOT REQUIRED TO PAY DUES. - OTHER PERSONS WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP MUST ATTEND SCIENTIFIC SESSIONS, AND RECEIVE THE BULLETIN BUT DO NOT HAVE THE RIGHT TO VOTE, OR HOLD OFFICE, OR TO APPLY FOR INSURANCE PROGRAMS SPONSORED BY THE SOCIETY. ASSOCIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. AFFILIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND THE RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. RETIRED MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE RETIRED LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY DOES NOT RECEIVE THE JOURNALS OF THE SOCIETY, EXCEPT BY SUBSCRIPTION, NOR HOLD OFFICE WITHOUT PAYING FULL DUES. PROVISIONAL MEMBERS HAVE ALL PRIVILEGES OF ACTIVE MEMBERSHIP FOR SIX MONTHS OR UNTIL THE APPLICATION IS APPROVED, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE BOARD ARE SELECTED FROM DUES PAYING MEMBERS IN GOOD STANDING. AN ACTIVE MEMBER CAN SUBMIT AN APPLICATION TO RUN FOR THE BOARD OF TRUSTEES. THIS APPLICATION IS SUBMITTED TO THE NOMINATING COMMITTEE, WHO REVIEWS IT AND APPLIES IT FOR THE APPROPRIATE VACATED POSITION ON THE BOARD. THE BOARD APPROVES THE FINAL SELECTION OF CANDIDATES. A MAILING IS SENT TO THE BODY OF MEMBERS FOR THE GENERAL ELECTION. THE TELLER COMMITTEE COUNTS AND VALIDATES THE RESULT. THE NEW BOARD MEMBERS ARE INSTALLED AND THEN THE BOARD VOTES FOR OFFICERS AND COMMITTEE CHAIRS. OFFICERS ARE VOTED BY THE BOARD TO FILL POSITIONS OF PRESIDENT, PRESIDENT/ELECT, AND SECRETARY/TREASURER.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS OF THE DENTAL ASSOCIATION CONSIST OF THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE, LIFE, STUDENT, HONORARY, ASSOCIATE, AFFILIATE, RETIRED, AND PROVISIONAL. ACTIVE MEMBERS HAVE THE RIGHT TO RECEIVE A CERTIFICATE OF MEMBERSHIP ANNUALLY, TO VOTE, TO HOLD OFFICE, TO ATTEND ALL SESSIONS,TO SERVE ON COMMITTEES, TO RECEIVE THE BULLETIN AND OTHER MAILINGS, TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY, AND THE RIGHT TO SUCH OTHER SERVICES AS PROVIDED BY THE SOCIETY. LIFE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY SHALL NOT RECEIVE THE JOURNALS OF THE ASSOCIATION, EXCEPT BY SUBSCRIPTION, AND MAY NOT HOLD OFFICE WITHOUGH PAYING FULL ACTIVE DUES. STUDENT MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. HONORARY MEMBERS RECEIVE A SPECIAL CERTIFICATE AND HAVE THE FOLLOWING PRIVILEGES: - MEMBERS OF THE GREATER CLEVELAND DENTAL SOCIETY WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP BUT ARE NOT REQUIRED TO PAY DUES. - OTHER PERSONS WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP MUST ATTEND SCIENTIFIC SESSIONS, AND RECEIVE THE BULLETIN BUT DO NOT HAVE THE RIGHT TO VOTE, OR HOLD OFFICE, OR TO APPLY FOR INSURANCE PROGRAMS SPONSORED BY THE SOCIETY. ASSOCIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. AFFILIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND THE RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. RETIRED MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE RETIRED LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY DOES NOT RECEIVE THE JOURNALS OF THE SOCIETY, EXCEPT BY SUBSCRIPTION, NOR HOLD OFFICE WITHOUT PAYING FULL DUES. PROVISIONAL MEMBERS HAVE ALL PRIVILEGES OF ACTIVE MEMBERSHIP FOR SIX MONTHS OR UNTIL THE APPLICATION IS APPROVED, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE.
FORM 990, PART VI, SECTION B, LINE 11	TAX RETURN IS REVIEWED AT THE BOARD MEETING PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	EVERY SEPTEMBER, ANNUAL CONTRACTS FOR CONFLICT OF INTEREST ARE COMPLETED BY THE BOARD AND OFFICERS. THE EXECUTIVE DIRECTOR REVIEWS THESE CONTRACTS FOR ANY CONFLICTS. BOARD MEMBERS MUST RESOLVE ANY CONFLICT OF INTEREST ISSUES OR RESIGN.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR. THE COMMITTEE UTILIZES ONLINE BENCHMARKING TECHNOLOGIES TO COMPARE SALARY LIMITS WITH OTHER PEER RELATED TAX EXEMPT ENTITIES. THE EXECUTIVE DIRECTOR REVIEWS ALL OTHER EMPLOYEES ON AN ANNUAL BASIS. COMPENSATION IS RELATED TO THE COST OF LIVING INDEX AND THE RESPONSIBILITIES IN THE JOB DESCRIPTION.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS UPON WRITTEN REQUEST. A COPY OF THE ORGANIZATION'S BYLAWS IS PROVIDED TO EACH NEW MEMBER.
FORM 990, PART XI, LINE 9:	EQUITY IN NET INCOME OF SUBSIDIARY & RELATED ENTITIES -113,749. TIMING DIFFERENCE - BOOK VS. TAX DEPRECIATION -236.
FORM 990, PART XII, LINE 2C:	THE AUDIT OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

MEMBERS OF THE DENTAL ASSOCIATION CONSIST OF THE FOLLOWING CLASSES OF MEMBERSHIP: ACTIVE, LIFE, STUDENT, HONORARY, ASSOCIATE, AFFILIATE, RETIRED, AND PROVISIONAL. ACTIVE MEMBERS HAVE THE RIGHT TO RECEIVE A CERTIFICATE OF MEMBERSHIP ANNUALLY, TO VOTE, TO HOLD OFFICE, TO ATTEND ALL SESSIONS,TO SERVE ON COMMITTEES, TO RECEIVE THE BULLETIN AND OTHER MAILINGS, TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY, AND THE RIGHT TO SUCH OTHER SERVICES AS PROVIDED BY THE SOCIETY. LIFE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY SHALL NOT RECEIVE THE JOURNALS OF THE ASSOCIATION, EXCEPT BY SUBSCRIPTION, AND MAY NOT HOLD OFFICE WITHOUGH PAYING FULL ACTIVE DUES. STUDENT MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE. HONORARY MEMBERS RECEIVE A SPECIAL CERTIFICATE AND HAVE THE FOLLOWING PRIVILEGES: - MEMBERS OF THE GREATER CLEVELAND DENTAL SOCIETY WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP BUT ARE NOT REQUIRED TO PAY DUES. - OTHER PERSONS WHO HAVE BEEN ELECTED TO HONORARY MEMBERSHIP MUST ATTEND SCIENTIFIC SESSIONS, AND RECEIVE THE BULLETIN BUT DO NOT HAVE THE RIGHT TO VOTE, OR HOLD OFFICE, OR TO APPLY FOR INSURANCE PROGRAMS SPONSORED BY THE SOCIETY. ASSOCIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. AFFILIATE MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT FOR THE RIGHT TO VOTE, TO HOLD OFFICE, TO SERVE ON COMMITTEES, AND THE RIGHT TO APPLY FOR INSURANCE SPONSORED BY THE SOCIETY. RETIRED MEMBERS HAVE ALL THE PRIVILEGES OF ACTIVE MEMBERSHIP, EXCEPT THE RETIRED LIFE MEMBER WHO NO LONGER PAYS DUES TO THE SOCIETY DOES NOT RECEIVE THE JOURNALS OF THE SOCIETY, EXCEPT BY SUBSCRIPTION, NOR HOLD OFFICE WITHOUT PAYING FULL DUES. PROVISIONAL MEMBERS HAVE ALL PRIVILEGES OF ACTIVE MEMBERSHIP FOR SIX MONTHS OR UNTIL THE APPLICATION IS APPROVED, EXCEPT FOR THE RIGHT TO VOTE AND TO HOLD OFFICE.

FORM 990, PART VI, SECTION A, LINE 7A

MEMBERS OF THE BOARD ARE SELECTED FROM DUES PAYING MEMBERS IN GOOD STANDING. AN ACTIVE MEMBER CAN SUBMIT AN APPLICATION TO RUN FOR THE BOARD OF TRUSTEES. THIS APPLICATION IS SUBMITTED TO THE NOMINATING COMMITTEE, WHO REVIEWS IT AND APPLIES IT FOR THE APPROPRIATE VACATED POSITION ON THE BOARD. THE BOARD APPROVES THE FINAL SELECTION OF CANDIDATES. A MAILING IS SENT TO THE BODY OF MEMBERS FOR THE GENERAL ELECTION. THE TELLER COMMITTEE COUNTS AND VALIDATES THE RESULT. THE NEW BOARD MEMBERS ARE INSTALLED AND THEN THE BOARD VOTES FOR OFFICERS AND COMMITTEE CHAIRS. OFFICERS ARE VOTED BY THE BOARD TO FILL POSITIONS OF PRESIDENT, PRESIDENT/ELECT, AND SECRETARY/TREASURER.

FORM 990, PART VI, SECTION A, LINE 7B

FORM 990, PART VI, SECTION B, LINE 11

TAX RETURN IS REVIEWED AT THE BOARD MEETING PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

EVERY SEPTEMBER, ANNUAL CONTRACTS FOR CONFLICT OF INTEREST ARE COMPLETED BY THE BOARD AND OFFICERS. THE EXECUTIVE DIRECTOR REVIEWS THESE CONTRACTS FOR ANY CONFLICTS. BOARD MEMBERS MUST RESOLVE ANY CONFLICT OF INTEREST ISSUES OR RESIGN.

FORM 990, PART VI, SECTION B, LINE 15

THE EXECUTIVE COMMITTEE OF THE BOARD ANNUALLY REVIEWS THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR. THE COMMITTEE UTILIZES ONLINE BENCHMARKING TECHNOLOGIES TO COMPARE SALARY LIMITS WITH OTHER PEER RELATED TAX EXEMPT ENTITIES. THE EXECUTIVE DIRECTOR REVIEWS ALL OTHER EMPLOYEES ON AN ANNUAL BASIS. COMPENSATION IS RELATED TO THE COST OF LIVING INDEX AND THE RESPONSIBILITIES IN THE JOB DESCRIPTION.

FORM 990, PART VI, SECTION C, LINE 19

THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS UPON WRITTEN REQUEST. A COPY OF THE ORGANIZATION'S BYLAWS IS PROVIDED TO EACH NEW MEMBER.

FORM 990, PART XI, LINE 9:

EQUITY IN NET INCOME OF SUBSIDIARY & RELATED ENTITIES -113,749. TIMING DIFFERENCE - BOOK VS. TAX DEPRECIATION -236.

FORM 990, PART XII, LINE 2C:

THE AUDIT OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

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