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Nonprofiteer
← LOCAL START DENTAL INC

Form 990 for tax year 2024

Filed by LOCAL START DENTAL INC.

Totals

Total revenue
$2,138,689
Total expenses
$2,774,993
Contributions and grants received
$219,142
Grants paid
$0
Program service revenue
$1,881,084
Investment income
$37,441
Other revenue
$1,022
Total assets, end of year
$3,273,520
Total liabilities, end of year
$1,645,160
Net assets or fund balances, end of year
$1,628,360
Program services expenses (Part IX)
$1,852,768
Management and general expenses
$825,868
Fundraising expenses
$96,357
Program service expenses (Part III)
$1,852,768

Program services were 66.8% 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.

  • 1e · Government grants (contributions)

    $49,970

  • 1f · All other contributions, gifts and grants

    $169,172

  • 1g · Noncash contributions included above

    $6,697

  • 2a · Program service revenue: PATIENT SERVICES

    total $1,710,254 · related or exempt $1,710,254

  • 2b · Program service revenue: CE COURSE REVENUE

    total $148,000 · related or exempt $148,000

  • 2c · Program service revenue: LAB REVENUE

    total $22,830 · related or exempt $22,830

  • 3 · Investment income

    total $34,169 · excluded $34,169

  • 7a · Gross sales of assets other than inventory

    securities $3,272

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

    securities $0

  • 7c · Gain or loss

    securities $3,272

  • 7d · Net gain or loss

    total $3,272 · excluded $3,272

  • 11a · Other revenue: MISCELLANEOUS

    total $1,022 · excluded $1,022

  • 11e · Other revenue, total

    $1,022

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $657,354 · program services $445,480 · management and general $176,612 · fundraising $35,262

  • 7 · Other salaries and wages

    total $561,377 · program services $380,437 · management and general $150,826 · fundraising $30,114

  • 8 · Pension plan contributions

    total $22,344 · program services $8,060 · management and general $13,235 · fundraising $1,049

  • 9 · Other employee benefits

    total $27,159 · program services $9,796 · management and general $16,087 · fundraising $1,276

  • 10 · Payroll taxes

    total $85,790 · program services $57,762 · management and general $23,389 · fundraising $4,639

  • 11a · Fees: management

    total $59,160 · program services $12,204 · management and general $46,956

  • 11b · Fees: legal

    total $1,110 · program services $229 · management and general $881

  • 11c · Fees: accounting

    total $11,813 · program services $2,437 · management and general $9,376

  • 11e · Fees: professional fundraising services

    total $20,616 · fundraising $20,616

  • 11f · Fees: investment management

    total $4,722 · management and general $4,722

  • 11g · Fees: other

    total $126,738 · program services $27,829 · management and general $98,909

  • 12 · Advertising and promotion

    total $130,723 · program services $88,013 · management and general $42,631 · fundraising $79

  • 13 · Office expenses

    total $99,349 · program services $17,250 · management and general $79,654 · fundraising $2,445

  • 16 · Occupancy

    total $43,234 · program services $32,425 · management and general $10,809

  • 17 · Travel

    total $40,958 · program services $2,160 · management and general $38,528 · fundraising $270

  • 20 · Interest

    total $49,479 · management and general $49,479

  • 22 · Depreciation, depletion and amortization

    total $388,576 · program services $346,849 · management and general $41,727

  • 23 · Insurance

    total $24,677 · program services $4,285 · management and general $19,785 · fundraising $607

  • 24a · Other expenses: LAB & CLINICAL SUPPLIES

    total $328,140 · program services $327,148 · management and general $992

  • 24b · Other expenses: CE COURSE COST

    total $46,059 · program services $46,031 · management and general $28

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $44,373 · program services $44,373

  • 24d · Other expenses: MISCELLANEOUS

    total $1,242 · management and general $1,242

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $109,044 · end of year $86,602

  • 2 · Savings and temporary cash investments

    beginning of year $978,982 · end of year $245,597

  • 3 · Pledges and grants receivable

    end of year $13,532

  • 4 · Accounts receivable

    beginning of year $207,203 · end of year $61,834

  • 9 · Prepaid expenses and deferred charges

    beginning of year $17,682 · end of year $34,481

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

    $2,074,319

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

    $1,024,141

  • 10c · Land, buildings and equipment, net

    beginning of year $1,351,073 · end of year $1,050,178

  • 11 · Investments: publicly traded securities

    end of year $563,425

  • 15 · Other assets

    beginning of year $28,493 · end of year $1,217,871

  • 17 · Accounts payable and accrued expenses

    beginning of year $170,933 · end of year $150,046

  • 19 · Deferred revenue

    beginning of year $88,352 · end of year $184,107

  • 25 · Other liabilities

    beginning of year $87,809 · end of year $1,311,007

  • 27 · Net assets without donor restrictions

    beginning of year $2,345,383 · end of year $1,628,360

Mission and programs · 2024

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 TOOTH REPLACEMENT, INCLUDING EXTRACTIONS, DENTURES, PARTIAL DENTURES, AND DENTAL IMPLANTS. MAJOR EXPENSES INCLUDE STAFF WAGES, BENEFITS, OCCUPANCY, LAB FEES, AND DENTAL SUPPLIES.

    Expenses $1,619,184 · Revenue $1,710,254

  • 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 $2,790 · Revenue $148,000

  • LOCAL START DENTAL FABRICATES HIGH-QUALITY DENTAL PROSTHETICS ONSITE USING STATE-OF-THE-ART DONATED EQUIPMENT. MOST OF THESE PROSTHETICS ARE PLACED IN LOCAL START PATIENTS, THOUGH A SMALL NUMBER ARE SOLD TO UNIVERSITY CLINICS.

    Expenses $230,794 · Revenue $22,830

As filed on the 2024 return.

Listed in Part VII

  • Doug Brown

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1
  • Gregory Harris

    VICE CHAIRMAN

    Total calculated
    $60,000
    From this org
    $60,000
    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
  • Dr Palmer

    BOARD MEMBER

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

    CLINICAL DIRECTOR

    Total calculated
    $420,638
    From this org
    $403,752
    From related orgs
    $0
    Other
    $16,886
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $403,752
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $16,886
    Filer's total
    $420,638
  • Jenny Marler

    EXECUTIVE DIRECTOR

    Total calculated
    $176,717
    From this org
    $169,420
    From related orgs
    $0
    Other
    $7,297
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,420
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,297
    Filer's total
    $176,717

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
2024
Filed
7 October 2025
IRS schema version
2024v5.2
Source object
202542979349301009

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