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Nonprofiteer
← LOCAL START DENTAL INC

Form 990 for tax year 2025

Filed by LOCAL START DENTAL INC.

Totals

Total revenue
$2,515,054
Total expenses
$2,918,398
Contributions and grants received
$265,034
Grants paid
$0
Program service revenue
$2,205,579
Investment income
$36,221
Other revenue
$8,220
Total assets, end of year
$2,701,784
Total liabilities, end of year
$1,467,348
Net assets or fund balances, end of year
$1,234,436
Program services expenses (Part IX)
$1,970,962
Management and general expenses
$867,140
Fundraising expenses
$80,296
Program service expenses (Part III)
$1,970,962

Program services were 67.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $265,034

  • 1g · Noncash contributions included above

    $52,228

  • 2a · Program service revenue: PATIENT SERVICES

    total $2,004,079 · related or exempt $2,004,079

  • 2b · Program service revenue: CE COURSE REVENUE

    total $201,500 · related or exempt $201,500

  • 3 · Investment income

    total $27,774 · excluded $27,774

  • 7a · Gross sales of assets other than inventory

    securities $8,447

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $8,447

  • 7d · Net gain or loss

    total $8,447 · excluded $8,447

  • 11a · Other revenue: MISCELLANEOUS

    total $8,220 · excluded $8,220

  • 11e · Other revenue, total

    $8,220

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $716,668 · program services $627,294 · management and general $61,088 · fundraising $28,286

  • 7 · Other salaries and wages

    total $556,258 · program services $486,889 · management and general $47,414 · fundraising $21,955

  • 8 · Pension plan contributions

    total $19,731 · program services $12,045 · management and general $6,798 · fundraising $888

  • 9 · Other employee benefits

    total $47,704 · program services $29,119 · management and general $16,437 · fundraising $2,148

  • 10 · Payroll taxes

    total $85,444 · program services $73,840 · management and general $7,722 · fundraising $3,882

  • 11a · Fees: management

    total $65,240 · program services $27,629 · management and general $37,611

  • 11b · Fees: legal

    total $5,523 · program services $2,339 · management and general $3,184

  • 11c · Fees: accounting

    total $21,281 · program services $9,012 · management and general $12,269

  • 11e · Fees: professional fundraising services

    total $11,125 · fundraising $11,125

  • 11f · Fees: investment management

    total $5,343 · management and general $5,343

  • 11g · Fees: other

    total $144,829 · program services $69,704 · management and general $74,922 · fundraising $203

  • 12 · Advertising and promotion

    total $132,316 · program services $94,302 · management and general $26,525 · fundraising $11,489

  • 13 · Office expenses

    total $111,430 · program services $33,478 · management and general $77,783 · fundraising $169

  • 16 · Occupancy

    total $54,507 · program services $5,911 · management and general $48,596

  • 17 · Travel

    total $21,179 · program services $3,341 · management and general $17,687 · fundraising $151

  • 20 · Interest

    total $46,446 · management and general $46,446

  • 22 · Depreciation, depletion and amortization

    total $377,229 · management and general $377,229

  • 24a · Other expenses: LAB & CLINICAL SUPPLIES

    total $468,880 · program services $468,794 · management and general $86

  • 24b · Other expenses: BAD DEBT EXPENSE

    total $15,450 · program services $15,450

  • 24c · Other expenses: CE COURSE COST

    total $11,619 · program services $11,619

  • 24d · Other expenses: MISCELLANEOUS

    total $196 · program services $196

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $86,602 · end of year $112,937

  • 2 · Savings and temporary cash investments

    beginning of year $245,597 · end of year $9,598

  • 3 · Pledges and grants receivable

    beginning of year $13,532 · end of year $66,000

  • 4 · Accounts receivable

    beginning of year $61,834 · end of year $84,313

  • 9 · Prepaid expenses and deferred charges

    beginning of year $34,481 · end of year $29,028

  • 10a · Land, buildings and equipment: cost or other basis

    $2,082,684

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,318,248

  • 10c · Land, buildings and equipment, net

    beginning of year $1,050,178 · end of year $764,436

  • 11 · Investments: publicly traded securities

    beginning of year $563,425 · end of year $500,722

  • 15 · Other assets

    beginning of year $1,217,871 · end of year $1,134,750

  • 17 · Accounts payable and accrued expenses

    beginning of year $150,046 · end of year $122,210

  • 19 · Deferred revenue

    beginning of year $184,107 · end of year $144,571

  • 25 · Other liabilities

    beginning of year $1,311,007 · end of year $1,200,567

  • 27 · Net assets without donor restrictions

    beginning of year $1,628,360 · end of year $1,234,436

Mission and programs · 2025

Mission

RESTORING SMILES AND CONFIDENCE FOR OUR UNDERSERVED NEIGHBORS WHILE ADVANCING THE CLINICAL SKILLS OF DENTAL PROFESSIONALS.

  • LOCAL START DENTAL PROVIDES PRO BONO AND DISCOUNTED DENTAL SERVICES TO NORTH CAROLINA RESIDENTS, MOST OF WHOM HAVE NO INSURANCE OR FINANCIAL RESOURCES. THE PRIMARY SERVICES FOCUS ON ORAL HEALTHCARE, INCLUDING TOOTH REPLACEMENT AND GENERAL DENTISTRY. MAJOR EXPENSES INCLUDE STAFF WAGES, BENEFITS, OCCUPANCY, LAB FEES, AND DENTAL SUPPLIES.

    Expenses $1,797,549 · Revenue $2,004,079

  • LOCAL START DENTAL ALLOWS DENTAL STUDENTS FROM THE UNC ADAMS SCHOOL OF DENTISTRY TO PARTICIPATE IN SUPERVISED CLINICAL ROTATIONS, GIVING THEM REAL-WORLD PATIENT EXPERIENCE BEFORE LAUNCHING THEIR CAREERS. THE ORGANIZATION ALSO CONDUCTS CONTINUING EDUCATION COURSES FOR LICENSED GENERAL DENTISTS, ENABLING THEM TO EXPAND THEIR SKILL SETSPARTICULARLY IN THE AREA OF ORAL SURGERY.

    Expenses $77,137 · Revenue $201,500

  • LOCAL START DENTAL FABRICATES HIGH-QUALITY DENTAL PROSTHETICS ONSITE USING STATE-OF-THE-ART DONATED EQUIPMENT. ALL OF THESE PROSTHETICS ARE PLACED IN LOCAL START PATIENTS.

    Expenses $96,276

As filed on the 2025 return.

Listed in Part VII

  • Doug Brown

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Gregory Harris

    VICE CHAIRMAN

    Total calculated
    $68,000
    From this org
    $68,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1
  • Mark Friedman

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Paul Gardner

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dr F Vincent Allison III

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dr Wendy Clark

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dr Gail Belvett

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dr Fenton

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Christian Brutzer

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dr Mahmoud Serag

    CLINICAL DIRECTOR

    Total calculated
    $459,642
    From this org
    $443,112
    From related orgs
    $0
    Other
    $16,530
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $443,112
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $16,530
    Filer's total
    $459,642
  • Jenny Marler

    EXECUTIVE DIRECTOR

    Total calculated
    $189,026
    From this org
    $182,124
    From related orgs
    $0
    Other
    $6,902
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,124
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $6,902
    Filer's total
    $189,026

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION CHANGES AND BONUSES ARE REVIEWED AND APPROVED BY THE BOARD CHAIR AND BOARD TREASURER.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
21 September 2026
IRS schema version
2025v4.2
Source object
202622659349300217

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