2025-05-13T11:33:23-04:00 2024-06-30 201779041 Donnelly-Boland Tax Services LLC 3730 Brownsville Road Pittsburgh PA 15227 990 2023-07-01 251762396 UNIVERSITY DENTAL HEALTH SERVICES INC UNIV 3501 TERRACE STREET STE 3189 PITTSBURGH PA 15261 Marnie Oakley Interim Dean Sc 4126488880 2025-05-13 true true Linda LeMaster CPA P00889276 4128844829 2025-05-13 2023 2025-03-06 01:10:19Z MARNIE OAKLEY DMD 4470290 false X X 1995 PA UDHS is the in-house dental practice for faculty of the Univ of Pgh School of Dental Medicine.Its mission is to provide high quality oral health care to patients, enable faculty to maintain clinical skills, and support the teaching, research and service missions of the School. 5 0 46 0 0 0 4421157 4470197 0 132 93 4421289 4470290 0 0 3879920 4357729 0 0 956750 1027882 4836670 5385611 -415381 -915321 1327350 1609996 1910146 3108113 -582796 -1498117 UDHS is the in-house dental practice for faculty of the Univ of Pgh School of Dental Medicine.Its mission is to provide high quality oral health care to patients, enable faculty to maintain clinical skills, and support the teaching, research and service missions of the School. false false 5238660 4470195 Provision of primary and specialty patient care by faculty of the University of Pittsburgh School of Dental Medicine. 5238660 true false false false false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false false true 1 0 true 46 true false false false false false false false false false false false false X 5 0 false false false false true true true true false false false false true true true true true true true false PA X KEN AWES 4129776809 SALK HALL SUITE 3194 Pittsburgh PA 15261 X BERNARD COSTELLO DMD MD EMPLOYEE 8.00 32.00 X 126006 494562 55740 MARNIE OAKLEY PRESIDENTDEAN SCHOOL DM 8.00 32.00 X X 0 382660 54678 WELLINGTON RODY EMPLOYEE 0.00 0.00 X 6250 314430 40777 MARK SOSOVICKA DMD EMPLOYEE 8.00 32.00 X 150470 173387 15510 RENATO SILVA EMPLOYEE 0.00 0.00 X 967 309444 26348 MARYJANE ANDERSON EMPLOYEE 0.00 0.00 X 146069 145658 13242 DEBORAH A KOLLAR BOARD MEMBER 8.00 32.00 X 0 230097 40488 JAMES EARLE MBA BOARD MEMBER 8.00 32.00 X 0 210978 47072 HELEN GIANNAKOPOULOS VICE PRESIDENT 8.00 32.00 X X 93750 132641 10282 MEHRI ZAREKARI SECRETARY TREASURER 40.00 0.00 X X 0 148117 22857 523512 2541974 326994 4 false true false PATIENT REVENUE 621500 3078709 3078709 CAPITATION PAYMENTS 621500 749413 749413 TRAUMA SERVICES 621500 642075 642075 4470197 Interest - patient AR 621500 67 67 Other income - Salk 621500 26 26 93 4470290 4470290 0 0 243750 243750 3412464 3412464 609747 609747 91768 91768 25550 25550 27139 27139 256941 256941 167422 139378 28044 34927 34927 CLINICAL & IMPLANT SUPPLIES 309404 309404 EQUIP REPAIR & MAINTENANCE 15326 15326 Bad Debt Expense 191173 191173 5385611 5238660 146951 0 X 182985 134539 200000 200000 668626 888214 44243 36395 1231206 1108240 151648 122966 79848 227882 1327350 1609996 435013 699561 278970 279566 1196163 2128986 1910146 3108113 X -582796 -1498117 -582796 -1498117 1327350 1609996 -915321 0 X false true X true false X 449555 449555 775406 6245 658685 122966 122966 Account Receivable UPMC Trauma Svcs 45173 Prepaid Expense 169709 Advance Receivable 13000 227882 DUE TO UNIVERSITY OF PITTSBURGH 1740058 Working Capital Advance 388928 2128986 X 4279113 -191177 -191177 4470290 4470290 5194438 5194438 191173 191173 5385611 Other revenues not included on Form 990 (Part XI, line 2d) Bad debts - $191,173 are reflected as a reduction of revenues in the audited financial statements but reported as expenses in the tax return. A rounding adjustment - $4 - in the prior year audited financial statements was reversed as a reduction of miscellaneous revenues in the audited financial statements but unnecessary in the tax return. Other expenses included on Form 990 (Part XII, line 4b) Bad debts - $191,173 are reflected as expenses in the tax return but reported as a reduction of revenues in the audited financial statements. Footnote for uncertain tax position under FIN 48 (Part X) Footnote for uncertain tax position under FIN 48 (Part X)Income Taxes - UDHS is organized as a non-profit corporation and is exempt from federal income taxes under Internal Revenue Code Section 501(a) as an organization described under Section 501(c)(3). UDHS is also exempt from state income taxes under similar statutes.GAAP prescribes rules for the recognition, measurement, classification, and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in UDHSs tax returns. Management has determined that UDHS does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that UDHSs tax returns will not be challenged by the taxing authorities and that UDHS will not be subject to additional tax, penalties, and interest as a result of such a challenge. Generally, UDHSs tax returns remain open for income tax examination for three years from the date of filing. X false false false false false false false false false BERNARD COSTELLO DMD MD EMPLOYEE 126006 494562 39600 16140 126006 550302 MARK SOSOVICKA DMD EMPLOYEE 150470 173387 15510 150470 188897 DEBORAH A KOLLAR BOARD MEMBER 230097 33744 6744 270585 JAMES EARLE MBA EdD BOARD MEMBER 210978 31538 15534 258050 MARNIE OAKLEY DMD PRESIDENTDEAN SCHOOL DM 382660 47850 6828 437338 HELEN GIANNAKOPOULOS VICE PRESIDENT 93750 132641 2500 7782 93750 142923 MEHRI ZAREKARI SECRETARY TREASURER 148117 6717 16140 170974 WELLINGTON RODY EMPLOYEE 6250 314430 24997 15780 6250 355207 RENATO SILVA EMPLOYEE 967 309444 19604 6744 967 335792 MARYJANE ANDERSON EMPLOYEE 146069 145658 4425 8817 146069 158900 Members or stockholder classes and rights Part VI line 6 THERE IS ONE MEMBER OF THE CORPORATION, WHICH SHALL BE THE DEAN OF THE SCHOOL OF DENTAL MEDICINE, OF THE UNIVERSITY OF PITTSBURGH OF THE COMMONWEALTH SYSTEM OF HIGHER EDUCATION. THE DEAN IS APPOINTED BY AND SUBJECT TO THE REMOVAL BY THE SENIOR VICE CHANCELLOR OF THE HEALTH SCIENCES DEPARTMENT OF THE UNIVERSITY OF PITTSBURGH. Member election for additional members Part VI line 7a THE SOLE MEMBER OF THE ORGANIZATION IS PART OF THE SELECTION PROCESS TO ELECT THE OFFICERS OF THE ORGANIZATION. Governing body decisions Part VI line 7b THE SOLE MEMBER OF THE ORGANIZATION IS PART OF THE GOVERNING BODY, AND WOULD MAKE DECISIONS AS PART OF THAT GROUP. Committee meeting documentation Part VI line 8b There are no committees authorized to act on behalf of the governing body. Form 990 governing body review Part VI line 11 THE FORM 990 WAS PRESENTED TO THE MEMBERS OF THE ORGANIZATION AND MEMBERS OF THE BOARD FOR REVIEW PRIOR TO FILING. THE RETURN WAS REVIEWED BY THE PRESIDENT OF THE BOARD AND THE FINANCIAL PROFESSIONALS ON THE BOARD AND QUESTIONS THAT AROSE WERE ADDRESSED AND RESOLVED PRIOR TO FILING. Conflict of interest policy compliance Part VI line 12c THE UNIVERSITY OF PITTSBURGH MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. AN ANNUAL DISCLOSURE IS REQUIRED OF ALL FACULTY AND ADMINSTRATIVE PERSONNEL AT A CERTAIN LEVEL. THE DISCLOSURES ARE REVIEWED WITH THE EMPLOYEES SUPERVISOR, AND LEGAL COUNSEL, IF NECESSARY. ADDITIONALLY,THESE FORMS ARE REVIEWED IN CONJUNCTION WITH ANY NEW RESEARCH PROJECTS. CEO executive director top management comp Part VI line 15a ALL OFFICERS AND PARTICIPANTS IN UDHS ARE EMPLOYEES OF THE UNIVERSITY OF PITTSBURGH, WITH SALARIES PAID SOLELY BY THE UNIVERSITY AND ADMINISTERED IN ACCORDANCE WITH ITS ESTABLISHED COMPENSATION GUIDELINES. PRACTICE INCOME EARNED BY OFFICERS AND PARTICIPANTS IS BASED ON FEES GENERATED, WITH DISTRIBUTION BETWEEN PRACTICE AND PROVIDER ADMINISTERED CONSISTENTLY IN ACCORDANCE WITH ESTABLISHED PRACTICE GUIDELINES PER SPECIALTY. TOTAL INCOME OF ALL OFFICERS IS REVIEWED AND APPROVED BY THE CEO, AND TOTAL INCOME OF THE CEO IS REVIEWED AND APPROVED BY THE UNIVERSITY OF PITTSBURGH SENIOR VICE CHANCELLOR FOR THE HEALTH SCIENCES. Other officer or key employee compensation Part VI line 15b ALL OFFICERS AND PARTICIPANTS IN UDHS ARE EMPLOYEES OF THE UNIVERSITY OF PITTSBURGH, WITH SALARIES PAID SOLELY BY THE UNIVERSITY AND ADMINISTERED IN ACCORDANCE WITH ITS ESTABLISHED COMPENSATION GUIDELINES. PRACTICE INCOME EARNED BY OFFICERS AND PARTICIPANTS IS BASED ON FEES GENERATED, WITH DISTRIBUTION BETWEEN PRACTICE AND PROVIDER ADMINISTERED CONSISTENTLY IN ACCORDANCE WITH ESTABLISHED PRACTICE GUIDELINES PER SPECIALTY. TOTAL INCOME OF ALL OFFICERS IS REVIEWED AND APPROVED BY THE CEO, AND TOTAL INCOME OF THE CEO IS REVIEWED AND APPROVED BY THE UNIVERSITY OF PITTSBURGH SENIOR VICE CHANCELLOR FOR THE HEALTH SCIENCES. Governing documents etc available to public Part VI line 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ADMINISTRATIVE OFFICES OF UNIVERSITY DENTAL HEALTH SERVICES INC. Part VII response or note to any other line in Part VII OTHER NONTAXABLE FRINGE BENEFITS CONSIST PRIMARILY OF HEALTH INSURANCE BUT MAY ALSO INCLUDE TUITION REMISSION, LIFE, DISABILITY AND EMPLOYEE LIABILITY, SABBATICAL AND POST RETIREMENT BENEFITS. UNIVERSITY OF PITTSBURGH 116 ATWOOD STREET PITTSBURGH PA 15260 250965591 EDUCATION PA 501C3 BOARD OF TRUSTEES UNIVERSITY OF PITTSBURGH MEDICAL CE 600 GRANT STREET 58TH FLOOR Pittsburgh PA 15219 208295721 HEALTH CARE PROVIDER AND INSURER 501C3 3 N/A false false false false true false false false false false true true true true true true false false false Explanation of information on Schedule R UDHS has several financial relationships with the School and the University of Pittsburgh (University).UDHS occupies offices and dental suites within the Schools facilities. The School does not charge rent to UHDS for the use of these facilities. Accordingly, there was no rent expense in 2024 or 2023.UDHS faculty is provided with occurrence-based malpractice insurance coverage by the School through the Universitys captive insurance companies. In addition, UDHS reimburses the University for the cost of staff compensation and fringe benefits paid through the Universitys payroll accounting system, as well as other equipment and overhead charges incidental to the operations of UDHS. The advances under this arrangement are classified as operating activities in the statements of cash flows because the advances are considered funding for payment of operating costs. The amount due to the University under this arrangement was approximately $1,740,000 at June 30, 2024 and $807,000 at June 30, 2023.Permanent Working Capital - UDHS received past advances from the University in the approximate amount of $389,000 to be used as permanent working capital. These working capital advances are noninterest bearing and do not contain a set repayment schedule.Professional Support Service Agreement - UDHS has a professional support agreement with UPMC which requires UDHS faculty to provide dental and other operating support at the UPMC Dental Center. Under the agreement, UPMC pays a monthly fee amounting to approximately $53,500 and the agreement may be terminated at any time by either party upon written notice. Revenues earned under this agreement were approximately $642,000 in both 2024 and 2023 and are included under the caption Other Income in the statements of activities. The amount receivable at June 30, 2024 and 2023 is approximately $45,000 and 49,000 respectively.Malpractice Insurance - UDHS and its physicians are insured for medical malpractice claims through an affiliated multi-provider captive insurance arrangement with insurance agreements which provide for insurance on an occurrence basis. Losses incurred over the primary insurance coverage limits are insured through two layers of excess coverage. The employees of UDHS are eligible to participate in the University of Pittsburgh 403(b), 401(a) and Non-contributory Defined Benefit Pension plans if the employees meet the plans eligibility requirements. The University invoices UDHS for related benefit and retirement costs. Total UDHS retirement plan contributions were approximately $155,000 in 2024 and $143,000 in 2023.