Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $10,383,788 · related or exempt $10,383,788

• 2b · Program service revenue: SEMINAR OR TRADESHOW INCOME

  total $5,686,098 · related or exempt $5,686,098

• 2c · Program service revenue: PUBLICATIONS

  total $787,354 · related or exempt $663,797 · unrelated business $123,557

• 2d · Program service revenue: CONTRIBUTION REVENUE

  total $559,458 · related or exempt $559,458

• 2e · Program service revenue: RENTAL INCOME - CDAF

  total $6,906 · related or exempt $6,906

• 3 · Investment income

  total $525,751 · excluded $525,751

• 5 · Royalties

  total $747,447 · excluded $747,447

• 6a · Gross rents

  real property $1,472,354

• 6b · Less rental expenses

  real property $571,405

• 6c · Rental income or loss

  real property $900,949

• 6d · Net rental income or loss

  total $900,949 · excluded $900,949

• 7a · Gross sales of assets other than inventory

  securities $2,567 · other assets $12,056

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

  securities $14,807 · other assets $0

• 7c · Gain or loss

  securities -$12,240 · other assets $12,056

• 7d · Net gain or loss

  total -$184 · excluded -$184

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $978,885 · excluded $978,885

• 11b · Other revenue: SPONSORSHIP REVENUE

  total $578,268 · excluded $578,268

• 11c · Other revenue: PRACTICE ADVISING INCOME

  total $18,399 · excluded $18,399

• 11e · Other revenue, total

  $1,575,552

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $16,350

• 5 · Compensation of officers, directors and key employees

  total $3,503,058

• 7 · Other salaries and wages

  total $8,189,196

• 8 · Pension plan contributions

  total $616,279

• 9 · Other employee benefits

  total $1,107,749

• 10 · Payroll taxes

  total $770,632

• 11b · Fees: legal

  total $26,168

• 11d · Fees: lobbying

  total $669,678

• 11f · Fees: investment management

  total $39,990

• 11g · Fees: other

  total $1,080,650

• 12 · Advertising and promotion

  total $568,422

• 13 · Office expenses

  total $561,016

• 14 · Information technology

  total $1,307,306

• 16 · Occupancy

  total $3,154,820

• 17 · Travel

  total $835,744

• 19 · Conferences, conventions and meetings

  total $2,119,257

• 22 · Depreciation, depletion and amortization

  total $519,613

• 23 · Insurance

  total $254,514

• 24a · Other expenses: BANK CHARGES

  total $607,990

• 24b · Other expenses: PRINTING & PUBLICATIONS

  total $153,528

• 24c · Other expenses: RECRUITING EXPENSE

  total $63,463

• 24d · Other expenses: TRAINING & TUITION

  total $54,120

• 24e · All other expenses

  total $44,148

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  end of year $1

• 2 · Savings and temporary cash investments

  beginning of year $5,697,259 · end of year $5,661,589

• 7 · Other notes and loans receivable

  beginning of year $1,832,427 · end of year $1,449,041

• 9 · Prepaid expenses and deferred charges

  beginning of year $993,070 · end of year $712,129

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

  $20,021,376

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

  $15,608,914

• 10c · Land, buildings and equipment, net

  beginning of year $3,186,980 · end of year $4,412,462

• 11 · Investments: publicly traded securities

  beginning of year $26,132,705 · end of year $22,276,185

• 12 · Investments: other securities

  beginning of year $226,069,388 · end of year $178,690,751

• 15 · Other assets

  beginning of year $541,695 · end of year $14,773,705

• 17 · Accounts payable and accrued expenses

  beginning of year $6,504,648 · end of year $7,164,950

• 19 · Deferred revenue

  beginning of year $3,756,541 · end of year $3,482,960

• 25 · Other liabilities

  beginning of year $0 · end of year $14,943,849

• 27 · Net assets without donor restrictions

  beginning of year $254,192,335 · end of year $202,384,104

The filer's explanations (Part III)

PART I, LINE 1A

SCHEDULE J PART 1 LINE 1A TRAVEL FOR COMPANIONS CDA'S EXECUTIVE DIRECTOR MAY HAVE OCCASION TO ATTEND APPROVED CONFERENCES, SEMINARS AND OTHER BUSINESS FUNCTIONS THAT MAY REQUIRE THE ATTENDANCE OF HIS SPOUSE. CDA HAS DETERMINED THAT FOR THESE CONFERENCES OR EVENTS THAT MAY REQUIRE HIS SPOUSE'S ATTENDANCE, THE BUSINESS PURPOSE UNDER THE ACCOUNTABLE PLAN RULES IS MET AND CDA WILL PROVIDE TRAVEL EXPENSES FOR THE SPOUSE. HEALTH OR SOCIAL CLUB DUES - CDA PROVIDES A SOCIAL CLUB MEMBERSHIP IN SACRAMENTO FOR THE EXECUTIVE DIRECTOR. THE MEMBERSHIP ALLOWS CDA TO HOLD STRATEGIC PLANNING AND VARIOUS OTHER MEETINGS OR EVENTS AT THE CLUB. CDA HAS DETERMINED THAT FOR THESE MEETINGS, THE BUSINESS PURPOSE UNDER THE ACCOUNTABLE PLAN RULES IS MET, AND THEREFORE THESE DUES ARE TREATED AS REASONABLE BUSINESS EXPENSES.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CALIFORNIA DENTAL ASSOCIATION - ROTUNDA

  REAL ESTATE · CA · income $0 · assets $0

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• CDA HOLDING COMPANY INC

  C · MGMT · CA · 100% owned · share of income $1,077,541 · share of assets $237,539,144

• THE DENTISTS INSURANCE CO

  C · INSURANCE · CA · 100% owned · share of income $634,850 · share of assets $459,618,723

• TDIC INSURANCE SOLUTIONS

  C · MGMT · CA · 100% owned · share of income $11,262,368 · share of assets $12,687,870

• DENTISTS SERVICE COMPANY

  C · DENTAL SUPPLIER · CA · 100% owned · share of income $98,379,199 · share of assets $7,879,073