Christian Medical & Dental Society in Bristol, Tennessee (TN)

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Christian Medical & Dental Society
Employer Identification Number (EIN)362284267
Name of OrganizationChristian Medical & Dental Society
AddressPO BOX 7500, Bristol, TN 37621-7500
ActivitiesOther religious activities, Other school related activities
SubsectionEducational Organization, Religious Organization
Ruling Date09/1973
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$18,394,115
Amount of Income$12,145,438
Form 990 Revenue Amount$12,048,037
National Taxonomy of Exempt Entities (NTEE)International, Foreign Affairs and National Security: International Development, Relief Services


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Amount of income in 2014: $12,145,438 (it was $11,510,494 in 2013)
This organization: 

 $12,145,438
Other organizations performing similar types of work: 

 $335,397

Assets in 2014: $18,394,115 (it was $17,434,091 in 2013)
This organization: 

 $18,394,115
Other organizations performing similar types of work: 

 $194,693

Expenses in 2013: $10,485,441
Christian Medical & Dental Society: 

 $10,485,441
Other organizations performing similar types of work: 

 $338,563

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 78
Christian Medical & Dental Society: 

 78
Other organizations performing similar types of work: 

 3

Grants share in income in 2013: 61.1%
Christian Medical & Dental Society: 

 61.1%
Other organizations performing similar types of work: 

 99.4%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?YesYes
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?YesYes
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?YesYes
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?YesYes
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096111109
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return7878
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?YesYes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?YesYes
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$384,803$694,976
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$99,202$167,676
Total number of individuals who received more than $100,000 of reportable compensation from the organization20
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$11,207,227$9,960,410$11,390,154
Contributions, Gifts, Grants and Other Similar Amounts$6,736,401$6,392,817$6,963,391
Program Service Revenue$3,362,249$3,173,786$3,517,578
900099$2,084,705$2,387,215
900099$639,123$584,690
900099$112,238$234,015
0$42,309$41,397
900099$295,411$270,261
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$449,431$24,364$484,686
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$19,785$16,743$15,393
Net rental income$572$4,505$3,372
Gross rents (Real / Personal)$0 / $8,400$0 / $7,700$7,800 / $0
Less: rental expenses (Real / Personal)$0 / $7,828$0 / $3,195$4,428 / $0
Rental income or (loss) (Real / Personal)$0 / $572$0 / $4,505$3,372 / $0
Net gain/loss from sales of assets other than inventory$6,122$3,569$12,935
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $6,122$0 / $3,569$0 / $12,935
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $6,122$0 / $3,569$0 / $12,935
Net income/loss from fundraising events$-33,063$-40,537$-31,172
Gross income from fundraising events$0$0$6,821
Less: direct expenses$33,063$40,537$37,993
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$97,539$128,883$52,308
Gross sales of inventory, less returns and allowances$197,481$195,784$130,227
Less: cost of goods sold$99,942$66,901$77,919
Miscellaneous Revenue$568,191$256,280$371,663
900099$-99,108$-39,358
900099$126,499$230,872
All other revenue$228,889$180,149
Statement of Functional Expenses
201120122013
Total functional expenses$10,148,437$10,057,835$10,485,441
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$108,559$108,911
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$74,239$1,095,508
Benefits paid to or for members$295,411$270,261
Compensation of current officers, directors, trustees, and key employees$390,538$384,802$389,496
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$2,957,257$3,019,140$3,481,163
Pension plan accruals and contributions$222,246$232,692
Other employee benefits$526,282$513,524
Payroll taxes$173,873$183,073$190,623
Fees for services (non-employees)
Management$0$0
Legal$18,582$6,947
Accounting$40,496$39,550
Lobbying$2,929$1,863
Professional fundraising services$262,590$48,000$16,000
Investment management fees$28,379$33,838
Other$142,556$149,460
Advertising and promotion$374,229$292,593
Office expenses$264,520$364,487
Information technology$67,383$58,701
Royalties$5,169$26,541
Occupancy$129,978$56,268
Travel$192,228$212,444
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$744,924$628,501
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$433,246$435,299
Insurance$31,626$37,924
Other expenses$104,074$69,600
Other expenses$112,964$112,950
Other expenses$2,344,655$1,309,298
Other expenses$158,145$350,999
Balance Sheet
201120122013
Total assets$16,737,950$16,502,571$17,434,091
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$1,982,697$2,947,676
Pledges and grants receivable, net$0$0
Accounts receivable, net$176,585$145,986
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$488,284$553,628
Prepaid expenses and deferred charges$784,844$678,483
Land, buildings, and equipment: cost or other basis$5,375,853$5,032,708
Investments - publicly traded securities$714,279$840,463
Investments - other securities$0$0
Investments - program-related$6,980,029$7,235,147
Intangible assets$0$0
Other assets$0$0
Total liabilities$2,578,018$2,440,064$2,466,871
Accounts payable and accrued expenses$541,707$486,535
Grants payable$0$0
Deferred revenue$923,127$929,749
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$975,230$1,050,587
Total net assets or fund balances$14,159,932$14,062,507$14,967,220
Unrestricted net assets$5,997,814$6,035,368
Temporarily restricted net assets$2,755,645$3,440,591
Permanently restricted net assets$5,309,048$5,491,261
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$48,631,902
Subtotal$49,740,382
Gifts, grants, contributions, and membership fees received$33,732,871
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$16,007,511
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$1,108,480
Amounts received from disqualified persons$1,108,480
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$50,497,020
Public support$49,740,382
Subtotal$748,288
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$748,288
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$8,350
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Christian Medical & Dental SocietyPO BOX 7500, Bristol, TN 37621-7500TN1973-09$12,145,438
2A M G InternationalPO BOX 22000, Chattanooga, TN 37422-2000TN1954-03$6,144,296
3International Childrens Heart Foundation80 Monroe Ave Suite G-1, Memphis, TN 38103-2430TN1994-12$5,076,431
4Remote Area Medical2200 Stock Creek Blvd, Rockford, TN 37853-3043TN1986-06$2,446,287
5Hope Unlimited For Children Inc728 E Main St, Jefferson Cty, TN 37760-1733TN1995-10$1,231,233
6Amistad Mission523 3rd Ave S, Nashville, TN 37210-2009TN1990-08$904,162
7Family Life Missions IncPO BOX 78782, Nashville, TN 37207-8782TN1993-02$505,405
8African Christian Schools Foundation IncPO BOX 41120, Nashville, TN 37204-1120TN1960-11$334,027
9Haiti Medical Missions Of Memphis1779 Kirby Parkway Pmb 319, Memphis, TN 38138-3666TN2002-08$292,987
10Mekong Evangelical Mission, Mekong Development & AssistancePO BOX 186, Burns, TN 37029-0186TN1994-10$254,842
11Plenty InternationalPO BOX 394, Summertown, TN 38483-0394TN1975-02$192,732
12International Allied MissionsPo Box 272, Pegram, TN 37143TN1997-09$117,226
13Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
14Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
15Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
16Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
17Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
18Christian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
19Global Partnership Services Inc1221 Osprey Lane, Knoxville, TN 37922TN2002-06$0
20Healing Wings6220 Hickory Valley Road, Nashville, TN 37205-2647TN1992-01$0
Number of organizations performing similar types of work
Alaska4
Alabama8
Arkansas5
Arizona14
California162
Colorado24
Connecticut13
District of Columbia84
Delaware3
Florida64
Georgia38
Hawaii10
Iowa2
Idaho6
Illinois49
Indiana23
Kansas10
Kentucky13
Louisiana11
Massachusetts39
Maryland45
Maine6
Michigan44
Minnesota35
Missouri13
Mississippi11
Montana2
North Carolina26
North Dakota3
Nebraska2
New Hampshire7
New Jersey36
New Mexico4
Nevada3
New York136
Ohio33
Oklahoma14
Oregon16
Pennsylvania39
Rhode Island3
South Carolina9
South Dakota1
Tennessee24
Texas67
Utah9
Virginia55
Vermont4
Washington59
Wisconsin20
West Virginia3
International18
Total1,329
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralChristian Medical & Dental SocietyPO BOX 7500, Bristol, TN 37621-7500TN1973-09$12,145,438
SubordinateChristian Medical & Dental Society, Dental Community Fellowship CouncilPO BOX 81135, Charleston, SC 29416-1135SC1973-09$138,243
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$30,569
SubordinateChristian Medical & Dental Service, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Group ReturnPO BOX 7500, Bristol, TN 37621-7500TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical And Dental Society, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental Association, Christian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
SubordinateChristian Medical & Dental AssociationsPo Box 7500, Bristol, TN 37621TN1973-09$0
Number of affiliated organizations
South Carolina1
Tennessee248
Total249

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