January 2011 Nugget

January 2011

avoiding embezzlement in your practiceInside:How can you decrease the chances of embezzlement in your practice?PLUS: Welcome, 2011 Executive Committee & Board of Directors!

8.5units

possible (per person) on Thursday!

6units

possible (per person) on Friday!

OSHA Refresh Infection Control CA Dental Practice Act

Reduce Missed Appointments

Single Tooth Implants

If You Can’t Beat ‘Em — Tips to Treating Children

Ultimate Hygiene Exam

Bone Grafting

Effective Enrollment / Communication Skills

Know What Patients Want

EagleSoft Users Meeting Malpractice Liability Coverage

Real Issues & Real Solutions

Softdent Users MeetingDentrix Users Meeting

Enhance Hygiene to Improve Patient Care

Courage to Coach

Ergonomics

Know When to Retire

Insurance Billing Tips Fixing Scheduling Mistakes

Anterior/Posterior Composites Dental Photography

Oral Bony Lesions

Restorative Success

Infection Control

Evidence-Based Dentistry

Aesthetic Success

CA Dental Practice Act

Stannous Fluoride Dentifrice Technology

Oral Soft Tissue Diseases

Computer Troubleshooting

Practice Transitions for

New Grads

Practice Transitions: What to Know When Selling

Increase Cash Flow / Internal Controls

Expo Hall Open

Expo Hall Open

Customer Service Excellence

8:00am

8:00am

9:00am

9:00am

10:00am

10:00am

11:00am

11:00am

Noon

Noon

1:00pm

1:00pm

2:00pm

2:00pm

3:00pm

3:00pm

4:00pm

4:00pm

5:00pm

5:00pm

Midwinter At a Glance

OR LR

LR LR

LR

Key: = Core class

= 20% class

= No CEU

= Expo open

= OSHA renewal course

= licensure renewal courseLR

OR

Plan your schedule now to maximize CE!

1.5 CE

1.5 CE

2 CE 2 CE

1–2 CE (3:30–5:30pm)

No CE

2 CE

1.5 CE

3 CE2 CE

2 CE

2 CE

1 CE

2 CE

1 CE

No CE

No CE

2 CE

2 CE

2 CE

2 CE 2 CE

2 CE2 CE

2.5 CE 2.5 CE

2.5 CE

2.5 CE2.5 CE

2 CE

2 CE

1.5 CE 2.5 CE

2 CE

2 CE

2 CE

No CE

No CE

thursdayFEbruary 3rd

FridayFEbruary 4Th

November 2007 | 3www.sdds.org

6units

possible (per person) on Friday!

THE NUGGETJanuary 2011

Volume 57, number 1

table of contents

January 2011 | 3

The NuggeT IS a foUr-tImE IntErnatIonaL CoLLEgE of DEntIStS JoUrnaLISm aWarD WInnEr:

Golden Pen (Honorable mention, 2007)Article or series of articles of interest to the profession

outstandinG CoVer (2007)Remarkable cover

oVerall newsletter (2007)Exceptional publication overall

Platinum PenCil (2010)Outstanding use of graphics

fEatUrES7 Scammed

Anonymous

8 The Thief on Your Payroll Alexander Malick, DMD, FAGD

9 Employee Embezzlement: Prevention & Deterrents are Your Best Defense Cary Lemas, CPA (Lemas Accountancy)

SPECIaLS12–13 Welcome, 2011 SDDS Executive Committee & Board of Directors!

16–17 Scratch Start vs. Buying a Practice: What They Didn’t Teach You in Dental School Timothy Giroux, DDS (Western Practice Sales — SDDS Vendor Member)

20 Thefts of Copper Nearly Triple in Sacramento

21 Court Ruling in Dentist Online Review Case

32 Dental Benefit Plans: What to Do When a Patient Asks for a Refund Michelle Corbo (Resource Coordinator, CDA Practice Support Center)

rEgULarS4 President’s Message5 From the Editor’s Desk6 Cathy’s Corner15 Letter to the Editor19 Foundation Update20 YOU: The Dentist… the Employer20 Link of the Month21 Being Social24 Committee Meeting Schedule25 Committee Corner26–27 Vendor Members27 Vendor Member Spotlights28 Advertiser Index30 We’re Blowing Your Horn!33 Membership Update34 Event Highlights35 Classified Ads36 SDDS Calendar of Events

Expo Hall Open

5:00pm

5:00pm

* featured on cover

4 | The Nugget Sacramento District Dental Society

mentally and spiritually healthy. One will not be able to function properly if body, mind or soul is compromised.

Family: Our spouse is the one who would stand by us at times of need. Our better half deserves our appreciation, respect and time. We cannot take our life partner for granted. Our family members are the ones who give us joy and satisfaction. Our kids grow up so fast that before we know, they have left the house and we are in an empty nest. As parents, we feel the responsibility to raise and guide our children to become productive members of society. Our parents deserve our recognition not just on Father’s Day and Mother’s Day. We need to make time for our spouses, our kids and our parents.

Career: We have to be realistic that we do need money to support our family. That means work. As healthcare professionals, we put in long hours in our education and training to obtain our license to practice. That is just the beginning. To be successful in our profession, we need to have a strategic plan. We need to understand ourselves, our team

After the exchange of gifts, the holiday parties, the gathering of families and friends, and the big “after-Christmas shopping days,” comes the quiet time between Christmas and the New Year. As creatures of habit, it is common for us to use that time to look into New Year Resolutions. Some of us will look into better diets, joining a health club and exercising more. Some others will think of working less and spending more time with family. Some will think about focusing on their dental practices; redefining their missions and their goals; getting more training for themselves and their staff. They may look into buying a practice, relocating, remodeling or expanding their practices. Some others will plan for community involvement.

Almost all resolutions are centered on betterment of self, family, career and community. With my limited understanding, here is why I think we have these resolutions.

Self: In this modern world, we are constantly facing stress, challenges, changes and, at times, adversities. To interact with our surroundings, we need to stay physically,

president’smessage

nEW YEar rESoLUtIonSmembers and our patients. There is always room for improvement on our technical and people skills. Respect your patients, treat

them right and you will reap financial reward and personal satisfaction.

Community service: After you have allocated proper amount of time for yourself, your family and your career, you may find it fulfilling to give back to your community. Let’s face it; we are part of our community, which deserves an extension of gratefulness.

It does not matter what stage we are in, if we have a plan and keep our focus, we will reach our destination.

Have a happy, healthy and thriving new year.

by Wai M. Chan, DDS

Almost all resolutions are centered on betterment

of self, family, career and community.

SDDS Ski TripJanuary 14, 2011SUGAR BOWL (TAHOE)Meet at Ginger’s at 6:30am (1410 E Roseville Pkwy, Roseville) Leave at 7:30am Email if you plan to attend! ([email protected])

FUNTIMES!

SUPER FUN • EXTRA FUN • EVEN MORE FUN THAN THE LAST ONE, IF YOU CAN BELIEVE IT • LET THE GOOD TIMES

ROLL

• T

IME

FLIE

S WH

EN Y

OU’R

E HAV

ING FUN •

PRESENTED BY

SDDS MEMBERSHIP COMMITTEE

www.sdds.org January 2011 | 5

Starting off the new year talking about embezzlement may be a bit of a downer after all the holiday celebrations. However, a good dose of reality is sometimes needed as we begin to look back at our practice numbers for 2010 and set goals for 2011.

If you are a dentist reading this article, there is at least a 50% chance that you have been embezzled in your practice. We are not talking low numbers either, on average approximately $100,000 is lost by a dental practice through employee embezzlement.

In the majority of cases the amounts stolen are small, but done consistently over a period of time you can end up with a significant loss.

I had this experience in my very first associate position as a newly graduated Orthodontist. In sharing this story, I hope you will become more aware of your financial systems and controls in your practice.

I was working in New Jersey for a very well known and respected Orthodontist with staff who had been with him a long time. He had recently hired a new office manager when I began working for him. Now that I was out of school and working, my main focus was on patient care and honing my diagnostic and treatment skills.

One day, the office manager shared with me a concern that since she had taken over the financial management of the practice, things were not right and she believed someone might be stealing money. She wanted me to

from theeditor’s deskAvoiding EmbezzlementIn YoUr PraCtICE

discuss this with my employer, because she said he did not believe it to be true since his “staff were like family to him.”

Yes, it was true; he did treat them like family. They were highly compensated for their positions and at the time it made sense to me since the area was a suburb of New York City and the cost of living was very high.

Being burdened with school debt from 10 years of post high school education, I was in awe of his 25-year-old chairside assistant who was driving a brand new BMW.

My employer did not listen to me either, but fortunately, the office manager was persistent and decided to set a trap for the embezzler. Without going into great detail here, the embezzler was caught and surprise, surprise — it was the 25 year old chairside assistant with the BMW!

Of course there was shock, denial and my employer was heartbroken because she was his most loyal and dedicated employee. When the entire loss was finally tabulated, it was a total of $80,000 over a period of two years.

Cases of embezzlement by employees in dental offices are often not prosecuted and, in this case, she was fired without being charged with stealing $80,000. She made it known that she would report to the State Board some “issues” that were present in the office. My employer did not want to have that fight, so he just let her go. Unfortunately, these employees end up in another dentist’s

by Donna Galante, DMDassociate editor

office and often repeat the same pattern with their new employer.

So why do employees embezzle? There are three reasons often cited for embezzlement activity.

First is opportunity. There are weak or no controls in place in the financial department of the practice and it is simply a matter of taking advantage of the situation.

Second is motive. The employee may have huge bills to pay, a spouse who just lost a job, or they are living above their means (expensive cars, vacations, jewelry) and look at your practice income as an opportunity to cover their extra expenses. Motive plus opportunity is a formula for embezzlement.

Third is that they feel they deserve it. They see your practice as their practice and feel that they deserve the extra money; after all they are working so hard. As in the case above, they feel like a part of the doctor’s family and as a “family member” deserve the extra money.

In this issue you will read about two colleagues who have had to deal with embezzlement in their practices and you can learn from their stories what employees do to steal from you.

CPA, Cary Lemas will share with you how to set up your financial department so that the opportunity for embezzlement is next to zero. This is the area that you have the most control over. Read Cary’s article and implement those secure protocols in your practice right away to protect your greatest asset, your practice.

RAM iS CoMinG! Sacramento, Ca (Cal Expo) april 1–4, 2011oakland, Ca april 9–12, 2011

www.ramusa.org

remote area medical (ram) is holding two 4-day clinics in our area in 2011. they are in need of volunteers to help provide free services to children and adults.

DentAl VolunteeRS neeDeD:dentists/oms (65)rdHs (20)das (65)

to pre-volunteer for these expeditions, please call ram/Calaoms: (916) 772-8197


President — Wai Chan, DDSImmediate Past President — Terrence Jones, DDS

President Elect — Victor Hawkins, DDSTreasurer — Gary Ackerman, DDSSecretary — Kelly Giannetti, DDS

Editor — James Musser, DDSExecutive Director — Cathy Levering

Dan Haberman, DDS, MSCarl Hillendahl, DDS

Jennifer Goss, DDSKenneth Moore, DDS

Craig Johnson, DDSViren Patel, DDS

Wallace Bellamy, DMDBrian Royse, DDS

Kim Wallace, DDS

Kevin Keating, DDS, MSDonald Rollofson, DMD

CE: Jonathan Szymanowski, DMD, MMScCPR: Margaret Delmore, MD, DDS

Dental Health: Dean Ahmad, DDSEthics: Volki Felahy, DDS

Foundation: Robert Daby, DDSLeadership Development: Terrence Jones, DDS

Legislative: Mike Payne, DDS, MSD / Gabrielle Rasi, DDSMembership: Lisa Laptalo, DDS

Peer Review: Bryan Judd, DDS / Brett Peterson, DDS

Dental Careers Workgroup: Robin Berrin, DDS Beverly Kodama, DDS

Budget & Finance Advisory: Gary Ackerman, DDSBylaws Advisory: Adrian Carrington, DDS

Fluoridation Advisory: Kim Wallace, DDSForensics Advisory: George Gould, DDS / Mark Porco, DDS

Strategic Planning Advisory: Victor Hawkins, DDS/ Gary Ackerman, DDS

Golf Tournament: Damon Szymanowski, DMDSacPAC: Donald Rollofson, DMD

SDDF Gala Fundraiser: Wes Yee, DDSSmiles for Kids: Donald Rollofson, DMD

cathy’scornerFirst of the Year SnIPPEtS & SnaPSHotSAs January hits us smack in the face, we have so much to share, so much to offer, and so much for which to be thankful and grateful. There are many ways to be involved in SDDS, and many ways that we can be a benefit to you. By simply being a member of SDDS, you are part of organized dentistry at its best. Organized dentistry is advocating for you, for your practice, for your business. Take advantage of your member benefits, if it is only to read this NUGGET! (My, Dr. Galante has put together an awesome issue!)

We sincerely hope that you will take part in something this year, give us a call, or just keep us posted on what’s new with you. Here’s just a short list of the hot items coming soon:

• SDDS Study clubs start in January — one, two or several will be starting in January. Would you like to participate? Let me know via email (see my article in the last issue of the Nugget!)

• midwinter Convention — if you haven’t signed up, there is still time… Where else can you get more than 14 CE units in two days, free lunches, free coffee and cheap parking?

• Smiles for Kids: Saturday, January 29th — where else can you participate in such a LARGE project for our community?

• Vendor members and advertisers — WOW!!! Our vendor members (30 of them!) and advertisers are so helpful to our members. Whether you need tech advice, retirement investment advice, a bank, a loan, legal services, financial advice, dental supplies, a builder, remodeler, human resources advice, job placement services and much more… they support SDDS. When you have a need, please consult with our vendor members and advertisers first!

• 1st tootH oR 1st BiRtHDAY Campaign – this campaign kicks off on January 1st. We hope to spread the important message to dentists, to the pediatricians, and to the community that infants need to visit the dentist at age one (did you know that some dentists think/thought that it was age three?). Watch this month for all the information and please start educating your patients, your parents and the grandparents who are your patients!

Have a great January!

SACRAMento DiStRiCt DentAl SoCietYAmador • El Dorado • Placer • Sacramento • Yolo

© 2

008

Sacr

amen

to D

istr

ict D

enta

l Soc

iety

EXECUTiVE COMMiTTEE

Leadership

BOarD Of DirECTOrS

TrUSTEES

COMMiTTEESSTanDing

aD hOC aDViSOryTaSk fOrCESWOrkgrOUpS

SpECial EVEnTS OThEr

Advertising rates and information are sent upon request. Acceptance of advertising in the Nugget in no way constitutes approval or endorsement by Sacramento District Dental Society

of products or services advertised. SDDS reserves the right to reject any advertisement.

The Nugget is an opinion and discussion magazine for SDDS membership. Opinions expressed by authors are their own, and not necessarily those of SDDS or the Nugget Editorial Board. SDDS reserves the right to edit all contributions

for clarity and length, as well as reject any material submitted.

The Nugget is published monthly (except bimonthly in June/July and Aug/Sept) by the SDDS, 915 28th Street, Sacramento, CA 95816 (916) 446-1211. Subscriptions are free to SDDS members, $50 per year for CDA/ADA members and $125 per year for non-

members for postage and handling. Third class postage paid at Sacramento, CA.

Postmaster: Send address changes to SDDS, 915 28th Street, Sacramento, CA 95816.

EDITORS EMERITUS: William Parker, DMD, MS, PhD • Bevan Richardson, DDS

SDDS STaffCathy leveringExecutive Director

Della yee Program Manager/ Executive Assistant

Melissa Orth Publications Coordinator

lisa Murphy Member Liaison/ Peer Review Coordinator

Erin CastleberryMember Liaison/ Smiles for Kids Coordinator

Nugget EDiTOrial BOarDJames Musser, DDS

Editor

Paul Binon, DDS, MSDDonna Galante, DMD

Alexander Malick, DMDJames McNerney, DMDChristy Rollofson, DDS

Ash Vasanthan, DDS, MS

Sacramento District Dental Society

by Cathy B. leveringsdds executive director


Since, as of this date, this case has not yet been resolved, it is probably best to remain anonymous. If you guess the identity of any of the participants, good for you. As far as I know, there is still extant a bench warrant for her arrest. I keep imagining that she will be stopped for some petty traffic violation and, whoosh, the cops will whisk her off to jail. No news yet, though. I thought I saw her one time, in line behind me, queuing up to fly out of Phoenix. My eye muscles strained painfully, to catch a view of her without actually having to turn my head. I was ready to call 911. Here she is. Come and get her! I was so sure it was she. Rats! It was someone else, it turned out. I keep looking for her now, even though nine years have passed. It was a foul deed she did on us, foul indeed. Here is what happened:

With consummate aplomb, she conducted her case presentations in the privacy of the treatment rooms. She brought her own personal receipt book with her. “The Doctor only accepts cash,” she would tell them. Whatever monies she then received behind closed doors went directly into her own purse. For a year and a half, not one patient alerted me to this unbelievably crass, unprofessional business practice, not one.

Finally, finally, a patient came forward with a receipt for money she had paid that we believed was still owed. It was a thread that

SCammEDwhen pulled, unraveled her entire enterprise. We discovered the duplicate receipt book and tallied the sum. She had stolen more than $17,000.

There were fake insurance submissions for every transaction she had purloined.

So, if an account appeared to be overdue, she had ample documentation. What an accomplishment. All this went on with our business manager only a few paces from her — for a year and a half.

“I can’t believe you think I stole money from you!” she said, crocodiling like mad.

We called the District Attorney. The gears of justice clanked and turned and the file eventually joined the stack of cases on the Sheriff ’s desk. “Is she in jail yet?” we asked. “Not yet,” they told us. “How about now?” “No, not yet.” We imagined they would gather a swat team and go in, but that wasn’t the way they worked. We still haven’t heard a word. She most likely isn’t even the same lady anymore, anyway. I expect she travels

submitted Anonymously

under a variety of assumed names. The name we knew her by may not have been her real name in the first place.

What could have tipped us off? Well, it might have been a help if any of the patients she scammed had said, “Hey, Doc, what kind of a rip-off operation are you running here, anyway!” But, as I said, none did. What about her hidden pregnancy! So thin was she, that no one suspected she was gravid until about two weeks before her term. Then, she delivered a baby and was back to work in nine days. Other employees have had months of time to collect themselves before returning to work. This one was back after a miraculously short recuperation. It even was, as she said, her first pregnancy. Too easy, too quick. It should have set off an alarm. Unhappily, it did not.

And, all the paperwork trail looked legitimate enough. Contact names at the various insurance companies had been noted on the “pending” insurance forms, imaginary though they were. Since we had no suspicion we were being hoodwinked, there was no incentive for us to go through the forms, call the contacts, nor any other action that, in retrospect, might have turned up a clue.

Too soon old; too late smart, as the old saying goes. All this in spite of having hard and fast rules regarding the keeping of books. Her day sheets came out right. She was a careful worker. Too bad she wasn’t working for me.

Dave JudyRegional DirectorPractice Transition Consulting

DBC ConsultingSpecializing In Financing Dental Practice Sales & Acquisitions

Over 3 Decades of Dental Business & Finance Expertise

Purchasing a dental practice or buying into a practice is one of the most important business decisions of your career. You have already invested

thousands of dollars and countless years in education preparing for this step.

Selecting DBC as part of your acquisition team ensures a smooth transition and is critical to your success, protecting your investment.

office: 916 835 2411email: [email protected] Sacramento, CA

Practice Transition Consulting

Dental Practice Acquisitions

Loans & Financing

• Consulting with the Buyer to pre-qualify for the purchase of their practice

• Consulting to prepare for a smooth & financially rewarding transition

• Financing your dental practice acquisition project

Since we had no suspicion we were being hoodwinked, there was no incentive for us to go through the forms.


practice time and money to disprove. So, as hard as it was, I let it go. I would like to think that she will eventually face judgment, either on this earth or in the life to come.

i learned several things from this incident:

1. Do a credit check on all new employees... people with bad credit should not be handling money or even be hired.

2. Do background checks for criminal histories. I once hired an individual who was wanted in Texas!

3. Cross check all deposits and arrange for more than one person to do that, including yourself

4. I even went as far as coming in on weekends and just moving things around on my manager’s desk just to let her know I was there, looking. She would ask me, “Doctor, did you come in over the weekend and look for something on my desk?” I would respond, “Yes, and by the way, that is not ‘your’ desk!” This created enough doubt to keep her honest!

5. Bring in a relative or friend who you can trust to handle and review accounts, if you are not doing it yourself.

6. Analyze all adjustments and go through your reports to make sure everything jives. This takes up a lot of time, but it’s worth it.

7. Know and be able to operate every aspect of your office administration. I am always amazed at how many dentists have no clue how to operate their own practice management software. By knowing everything about your office, it keeps employees honest.

I, too, had a thief in my practice. Like you, I should have known. She was arrogant and made me feel like I was lucky to have her on my staff. She had her best friend, who worked in a bank, set up an account giving her signature authority on my checks. She would steal small checks, but many of them, and deposit them in her account.

When I brought my wife into the practice to activate recall, she noticed that there were some inconsistencies in the charts verses the ledgers. My wife presented this issue and I noticed a problem that needed attention. During this time, there was also a lot of confusion since I was in the process of relocating my practice. One day, when my wife dropped by to do something, she noticed this employee going through checks. When confronted, she immediately placed the checks back and claimed she was making sure checks were received. Later on, when my sister was placed in charge of accounts receivable, we uncovered more inconsistencies, specifically remaining balances on accounts that were already paid by checks. We asked those patients to fax us a copy of the cancelled checks, front and back, and that’s when we noticed a different bank where the deposits took place.

She was even confident enough to bring her co-conspirator as a patient in my practice, never collecting her co-pays and taking the liberty to write them off.

After confronting her and under pressure, she quit. I alerted the police. They did nothing. I consulted my attorney friend and he suggested not to pursue since the cost was more than what we could recover. He also said that the ex-employee could generate frivolous complaints, such as OSHA violations or employment law matters that could cost the

The Thiefon YoUr PaYroLL

8. Do not assume your good employees will not do this. Statistics show that the least likely employee is the one!

9. Password Protect employee access to potentially risky privileges.

A joke is appropriate here:

A journalist asked a highly successful business man to what he attributed his success.

Businessman: “…to making good decisions”

Journalist asked how he came to know how to make that good decision?

Businessman: “Experience”

Journalist asked, “How did he gain that experience?”

Businessman: “Bad decisions!”

My experience was acquired through ONE of my bad decisions!

by Alexander Malick, DMD, FAGD

SDDS HR Hotline:1-800-399-5331

Call the hR hotliNe with all youR buRNiNg humaN ResouRCes questioNs!

31ST ANNUAL SDDS MIDWINTER CONvENTION

fEBrUary 3–4, 2011

UNDER THE BOARDWALKE E

SDDS PRESENTS THE 31ST ANNUAL MIDWINTER CONVENTION & EXPO

Under the

oardwalUnder the

… down by the C-e (e-e-e) …


It’s shocking to learn that 40–59%1 of all dental offices have been embezzled from by an employee. With the average amount embezzled from a dental office at $104,4852 per incident, it is smart business to protect your practice and in some cases your retirement from the threat of embezzlement.

Research has found that a surprising percentage of employees are not honest. Joseph T. Wells, chairman of the National Association of Certified Fraud Examiners, said “The notion that most people are immune to the temptation to commit fraud is probably the biggest myth of all about financial crimes.”

Your financial well being and future growth of your practice is dependent on billing, collections, and accounting working in harmony to produce a bottom line that represents the fruit of all of your efforts. This harmony requires that you take the steps necessary to assure that the dentistry you provide will be correctly:

• postedtothepatient’saccount

• feesbilled

• feescollectedfromthepatient/insurance

• feesdepositedtotheproperaccountbythestaff member(s) or bookkeeper.

Fraud occurs when opportunity meets up with pressure/need and rationality. Once while in a dental office computer closet, I overheard an employee say to a fellow staff member, “I need a raise; I’m underappreciated and underpaid.” We cannot prevent an employee from justifying embezzlement through having financial needs beyond their paycheck, but we can prevent and minimize opportunity.

There are numerous ways to protect your interests, but the first should always be prevention. Prior

Employee Embezzlement:PrEVEntIon & DEtErrEntS arE YoUr BESt DEfEnSE

to hiring employees who handle sensitive data and funds, you should limit your odds of hiring an employee likely to commit embezzlement.

take the following steps before hiring new employees:

• Carefulpre-screeningofemployees.

> Background check and drug testing (if employee will handle prescription drugs)

> Required bonding of all employees handling cash, check, credit card processing or patient and accounting information

• Require signing employment contractsthat includes an acknowledgement that embezzlement will be prosecuted vigorously.

• Createandmaintainanofficepolicymanual.

While performing a careful pre-screening of an employee during the hiring process may seem like common sense, there are numerous errors that can be made. Below are the steps to consider to minimize the odds of hiring a dishonest employee:

Call former employers and speak with the person in charge of hiring

Legally you can’t call previous employer without employee’s permission, but you can request permission during the first interview. Don’t place too much value on references,

most of the time they are friends and family and all too often not informative

in a hiring decision.

Hire a service3 to perform a background check that includes:

• CredentialVerification

• CreditHistory

• CriminalHistory

• MotorVehicleHistory

• PreviousEmploymentVerification

• Worker’sCompensationRecords

• DrugTesting,ifemployeewillbehandlingprescription drugs

each new employee should be bonded.

Once you’ve weeded out candidates with your initial screening, you can insure your business against a potentially dishonest employee by bonding the new employee. Bonding is essential to any employee handling cash, check, credit card, disbursements or patient information. This would apply to front desk positions and any bookkeepers on staff. There are numerous types of bonds, but the most common is a blanket position bond (it covers any employee in the position). You can cover $100,000 of loss for as little as $300 a year for up to five employees. This should be considered a necessary cost of doing business. Additionally, bonding companies usually require background checks and other due diligence on an employee before writing the bond.

by Cary lemas, CPAlemas accountancy

continued on page 22

ReFeRenCeS:1. Survey by the Wealthy Dentist, 4-26-2007.

2. http://www.dentistryiq.com/index/display/article-display/307026/articles/dental-economics/volume-97/issue-9/features/embezzlement-wake-up-call.html

3. Examples include www.premierinfosource.com and www.employeescreen.com.

When does fraud occur?31ST ANNUAL SDDS MIDWINTER CONvENTION




Under the

oardwalUnder the



WOOD & DELGADOAttorneys At Law

The Authority in Dental Law

Thinking about buying or selling a dental practice?

N B, CPAPartner [email protected]

ROSEVILLE OFFICE2901 Douglas Boulevard, Suite 290Roseville, CA 95661TEL 916 774-4208 FAX 916 774-4230

SACRAMENTO OFFICE2151 Venture Oaks Way, Suite 135Sacramento, CA 95833TEL 916 929-0540 FAX 916 929-0541

www.muncpas.com

N B, CPAPartner [email protected]

ROSEVILLE OFFICE2901 Douglas Boulevard, Suite 290Roseville, CA 95661TEL 916 774-4208 FAX 916 774-4230

SACRAMENTO OFFICE2151 Venture Oaks Way, Suite 135Sacramento, CA 95833TEL 916 929-0540 FAX 916 929-0541

www.muncpas.com


usbank.comMember FDIC

Denise Chan Business Banking 916-924-4664

U.S. Bank Practice Finance provides the benefits of working with astrong and stable financial institution, along with extensive knowledgeof the dental industry, giving us a thorough understanding of yourpractice’s financial needs. We offer financing for:

• Acquisitions • Buy-ins• Practice expansions • Start-ups• Practice debt refinance • Equipment

With industry-leading performance metrics, U.S. Bank has adisciplined approach to deliver solutions to dentists. Some of ourprogram benefits include:

• 100% financing – no down payment required• Competitive rates and repayment structures, allowing you to pay

additional principal at any time• Terms up to 15 years

Discover how U.S. Bank can help you find the finance solution that best meets your needs.

Dental PracticeFinancing Experts

D E N T A L O F F I C EC O N S T R U C T I O N S P E C I A L I S T S

S P E C I A L I S T S

andrewsconstructioninc.comSDDS

Vendor Member

Since 2001

916 743-5151

ExperienceQualityServiceSatisfaction

DESIGN/BUILD

NEW CONSTRUCTION

TENANT IMPROVEMENTS

REMODELING

A THUMBS UP EXPERIENCEBecause we specialize in construction for the dental professionals, Andrews Construction, Inc understands the unique needs specific to dentists. Our 30+ years of experience assures you that we deliver QUALITY, SERVICE and SATISFACTION on every meticulously run project. Thumbs Up to that!

Todd Andrews & Cas SzymanowskiCampus Commons Periodontics


Wai Chan, DDSprESiDEnT

general PractitionersDDs member since 1982

Kelly Giannetti, DDSSECrETary

orthodontistsDDs member since 1999

victor Hawkins, DDSprESiDEnT-ElECT


Terry Jones, DDSiMMEDiaTE paST prESiDEnTgeneral PractitionersDDs member since 1979

Gary Ackerman, DDSTrEaSUrEr


Executive Committee (2008–11)SDDS Board (2004–05, 2007)Foundation Board (2008)Delegate (2003–11) • alternate (2002)Smiles for KidsCommittee Involvement:Budget & Finance • CE • GMC Task Force • Legislative MidWinter Convention • Peer Review • Strategic Plan

Other Honors & Positions:asian Dentist of the year (2006)Ca agD Dentist of the year (2006)CDA Policy Development Council (past)ADA Alternate Delegate (past)

Executive Committee (2011)SDDS Board (2006–2011)Foundation Board (2000–05)

Vice President (2003–04)Delegate (2008–11) • alternate (2007–08)Smiles for KidsCommittee Involvement:Board Size Task Force • Ethics Leadership Development • Legislative Policy / Guidelines Task Force • Strategic Plan

Kevin Keating, DDS, MSTrUSTEE (2008–13)endodontistsDDs member since 1981

SDDS Board (1999–2000)Foundation Board (2002, 2006)Delegate (2001–06)

alternate (2007–10)Past President (2005)Executive Committee (2002–06, 2008–11)Smiles for Kids

Committee Involvement:Allied Dental Health Professional • Budget & Finance Bylaws • CE* • Ethics • Leadership Development Member Forum* • MidWinter Convention Prophylaxis Task Force • SacPAC Student Mentoring Workgroup UCD Dental Clinic Task Force

Other Honors & Positions:CDa Council on Continuing education (2001)CDA Finance Committee (past) CDA Judicial Council (past)

Don Rollofson, DMDTrUSTEE (2006–11)orthodontistsDDs member since 1982

Foundation Board (2004–2010)Delegate (1999–2003)

alternate (2006–11)Past President (2002)Executive Committee (1999–03, 2006–11)Smiles for Kids Site Host

Committee Involvement:Budget & Finance • Bylaws* • CE Dental Careers Workgroup • Fluoridation • Forensics GM Meetings* • Leadership Development Member Forum • SacPAC* • SDDF Gala • Smiles for Kids*

Other Honors & Positions:CDA Council on Administration (past)CDA Council on Continuing Education (past)CDA Council on Community Health (past)CDA Council on Membership (past)ADA Delegate (past)CDA Foundation Board (past)Completed 2007 California Internation Marathon

to benefit sMILeS for Kids!Executive Committee (2009–11)SDDS Board (2005–08)Foundation Board (2009–10)Delegate (2007–10) • alternate (2006)Smiles for Kids Site Host

Committee Involvement:CPR* • GMC Task Force

Other Honors & Positions:CDA Council on Continuing Education (past)CDAF Advisory Board — Northern CA* (past)ADA Alternate Delegate (past)

Executive Committee (2007–11)SDDS Board (1988–92 , 2005–06)Foundation Board (2007)Delegate (2006–10)

alternate (1983, 1992–93)Smiles for KidsCommittee Involvement:Awards Task Force • Budget & Finance Communications • Dental Care / Health* Fluoridation • Leadership Development Legislative • SacPAC • Strategic Planning

Other Honors & Positions:CDA Council on Communication* (past)CDAF Audit Committee (past)First 5 Advisory CommitteeFirst 5 Fluoridation Advisory Committee

Executive Committee (2010–11)SDDS Board (2005–08)Foundation Board (2010)Delegate (2004–05, 2007–08, 2009–10)Smiles for KidsCommittee Involvement:CE* • MidWinter Convention

Other Honors & Positions:CDA Board of Managers (past)ADA Delegate (past)

2011 SDDS EXECUTiVE

COMMiTTEE BOarD Of

DirECTOrS!

* = Served as Chair or Co-Chair of the Committee

WOUlD yOU likE TO SErVE On an SDDS COMMiTTEE?

visit www.sdds.org for position descriptions and ways to get involved!


Wallace Bellamy, DMDgeneral PractitionersDDs member since 1992

SDDS Board (1999–2003, 2011–12)Delegate (2004)

alternate (2001, 2003, 2005)Smiles for Kids Site Host

Committee Involvement:Student Mentoring Workgroup

Cathy LeveringEXECUTiVE DirECTOrwith sDDs since 2001

Jim Musser, DDSEDiTOr in ChiEfPediatric DentistsDDs member since 1982

Kenneth Moore, DDSgeneral PractitionersDDs member since 1983

SDDS Board (2007–11)Foundation Board (2001)*Delegate (2001–02, 2008–09, 2010–11)

alternate (2008)

Committee Involvement:Board Room Usage Task Force • Fluoridation* Leadership Development • Peer Review* Policy / Guidelines Task Force Student Mentoring Workgroup

Other Honors & Positions:CDA Council on Membership (past)

viren Patel, DDSgeneral PractitionersDDs member since 1996

SDDS Board (2009–12)Foundation Board (2001)Delegate (2009–10)

Committee Involvement:Dental Health • Leadership Development Leadership Evaluation Task Force* Membership • Nugget Editorial • Peer Review Strategic Plan • Student Mentoring Workgroup

Kim Wallace, DDSgeneral PractitionersDDs member since 1975

SDDS Board (2008–12)Foundation Board (2002–06)Delegate (2003–04, 2006–07, 2010–11)

alternate (1981, 2002, 2005, 2008–09)Smiles for Kids Site Host

Committee Involvement:Dental care* / Health • Fluoridation* Leadership Development • Membership

Other Honors & Positions:CDA Council on Membership (past)

Brian Royse, DDSOral & Maxillofacial SurgeonsDDs member since 1993

SDDS Board (1999–2000, 2010–11)

Committee Involvement:Board Room Usage Task Force • Board Size Task Force Leadership Development • Prophylaxis Task Force UCD Dental Clinic Task Force • Young Dentists*

Jennifer Goss, DDSPeriodontistsDDs member since 2007

SDDS Board (2011–12)

Committee Involvement:Fluoridation • Leadership Evaluation Task Force Membership*

Dan Haberman, DDS, MSorthodontistsDDs member since 2001


Committee Involvement:Board Room Usage Task Force • Board Size Task Force CE • Membership* • Policy / Guidelines Task Force

Carl Hillendahl, DDSgeneral PractitionersDDs member since 2000


Committee Involvement:Board Room Usage Task Force • Ethics* Leadership Evaluation Task Force

Craig Johnson, DDSgeneral PractitionersDDs member since 1991

SDDS Board (1996–97, 2008–11)Foundation Board (1998–99)Delegate (2000–01, 2010–11)

alternate (2007)Smiles for Kids Site Host

Committee Involvement:Awards Task Force • Board Room Usage Task Force* CE • Dental Health* • Leadership Development Membership* • Peer Review* Policy / Guidelines Task Force • Prophylaxis Task Force * = Served as Chair or Co-Chair of the Committee

Ex-Officio:

Thank you, SDDS lEaDErS!

inTErESTED in BECOMing an SDDS lEaDEr?

visit www.sdds.org for position descriptions and ways to get involved!

(click the “Leadership” button at the top)

alSO On ThE lEaDErShip pagE:

• SDDSStrategicPlan

• SDDSBylaws

• SDDSBoardMeetingMinutes

• CurrentExecutiveCommitteeMembers

• CurrentBoardMembers

• CurrentCommitteeChairs

• CurrentDelegates

• SDDSStaffMembers


C

M

Y

CM

MY

CY

CMY

K

TDIC_Daby_SacDS_TOPRINT.pdf 1 12/1/10 3:13 PM


WESTERN PRACTICE SALES John M. Cahill Associates

[email protected] adstransitions.com

westernpracticesales.com

800.641.4179

Tim Giroux, DDS

Jon Noble, MBA

Mona Chang, DDS

John Cahill, MBA

Ed Cahill, JD

~NATIONWIDE EXPOSURE~

LOCALLY OWNED By Dentists, For Dentists

This is what separates Western Practice Sales from other brokerage firms. As dentists and business professionals in your area, we understand the unique aspects of your dental practice and offer more practical knowledge than any other brokerage firm.

Testimonials

“The fact that you are a dentist adds a whole new dimension to your abilities as a broker, one which most other brokers cannot come close to” ”Your personal dedication to making everything happen was a unique touch” ”Your experience & knowledge coupled with your kind personal touch I believe makes you the best in the industry!” ”It’s great to have you right here in the Sacramento area. You were always available and always full of advice. Thank you”

LETTER TO THE EDITOR: Mutual aid — for realFor some of us, it’s been a long while since we were in dental school. I met Firas Nassif at Tufts in Boston almost twenty years ago. We have a long history together. I remember, it was on the 8th floor pre-clinical lab where Firas had forgotten his keys on the lab counter. I placed a “lost and found” note on the blackboard and when he came back to claim his keys, that’s when we first met.

Firas had completed his dental school training in Syria, and enrolled in the International Studies program for his U.S. license. Over the next few years we became friends but it wasn’t until after we both relocated to California that we became very close friends. Firas lived in Southern CA but would visit Roseville weekly to work in our friend’s dental office. He thoroughly enjoyed life in NorCal and decided to make the move. Firas spent many years working in other dental offices in Davis, Natomas and Roseville and always aspired to have his own practice.

It was one summer night a few years back, Firas and I were hanging out in my backyard and with much excitement he told me about this opportunity to purchase a practice in Roseville. It would be costly, but it would allow him to be the owner for a change, and a chance for a better future. Fast forward three years, Firas was voted style magazine’s Reader’s Choice Award for Best Dental Office in the Roseville/Rocklin/ Granite Bay Area, two years in a row. Life was good at work and at home. He and his wife, Mimi, just had their third child in September.

However, life changed quickly for Firas and his family. In July, he had a physical and received a clean bill of health but a month later, Firas casually mentioned to another friend that something didn’t feel quite right. In September, after his third baby was born, he attributed his lethargy and other symptoms to being a new dad. It was October, that Firas decided to take a blood test and that same day he was admitted to Kaiser. He was diagnosed with Acute Myelogenous Leukemia. It was devastating. Over a month in the hospital and grueling rounds of chemotherapy, Firas is now in remission. Because of the complexities and extreme seriousness of this particular cancer, Firas has been transferred to MD Anderson Cancer Center in Houston where he awaits his bone marrow transplant and is receiving another round of chemotherapy.

Life has stopped for Firas as he knew it, as his practice is without him, his wife and three kids are without him and all the things we tend to take for granted are now challenges. There will be a tremendous financial burden on his family, as medical and daily living costs continue to mount. As such, a group of us are putting together a benefit dinner auction at Mikuni’s on JanUary 11 frOM 6:30–9:00pM. If you’d like to attend, please contact Dr. Alan Tan at [email protected]. If you are unable to attend, but would like to make a tax-deductible contribution, a fundraising campaign has been established in honor of Firas Nassif through NTAF. NTAF is a nonprofit organization that has been assisting the transplant community for over 26 years. Your contribution will help Firas to offset the financial burden of his uninsured medical costs. Please make checks payable to: NTAF Southwest Bone Marrow Transplant Fund with “In honor of Firas Nassif” in the memo section. Please send you contribution to: NTAF 150 N. Radnor Chester Road, Suite F-120 Radnor, PA 19087. To make a credit card contribution, call 800-642-8399 or visit www.ntafund.org and type Firas Nassif in the “Find a Patient” box on the homepage.

We thank you for your support. — Dr. Alan Tan


of a new scratch start practice. Price, rather than generating cash flow is often the major concern of most buyers. Some buyers will comment that a practice costs too much, without even knowing what the profit of the practice is! Cash flow and return on the investment should be king!

The following discussion will be a comparison of cash flow and profit between (a) scratch start practice (two operatory set-up) (b) a moderate practice (three–four operatories) and (c) a large practice (five or more operatories). Several assumptions based on historical data are applied in the flow chart labeled Illustration 1. The industry average loan for a scratch start practice equipped with two operatories is $300,000. The purchase price of existing practices historically falls between 50 to 75 percent of gross receipts. We have used the multiple of 65 percent of gross receipts for the purchase price of the $500,000 practice and the $1,000,000 practice, resulting in a $325,000 purchase price and a $650,000 purchase price, respectively.

Most of us graduated from dental school with little or no training in basic business principles. Some of us may have taken a year or two of business classes (as I did) and others may have even graduated with a business degree. Even then, there was usually little practical training on how to evaluate the typical decisions all of us must make at various points in our dental careers. Perhaps our teachers knew that we would be too preoccupied with accumulating enough clinical procedures to graduate, than to attend classes on future possibilities. This is evidenced by the low attendance in some of the non-clinical classes I witnessed during my senior year! However, I feel that most dental schools may be negligent in preparing their students adequately for the real business world we are thrust into.

When I graduated from dental school, I followed in the footsteps of a few graduates that migrated to the Phoenix area. In fact, I replaced the associate position that my colleague vacated when he left to start up his own practice from scratch. In turn, I also left after two–three years and did my own scratch-start practice. At the time, I never even considered purchasing an existing practice. Even if I had, I possessed no knowledge on how to properly evaluate my options. This article will provide some basic concepts to help dentists begin to think more like accountants and businessmen.

The problem that most of us have is that we assume that just having a DDS after our name will ensure our success. For the most part, this is actually true! For example, I just ventured out, surveyed a new growth neighborhood and selected a highly visible, easily accessible corner to set up my practice. Eventually everything worked out well and my practice became highly successful. However, an astute businessman would have “crunched the numbers” to ensure that he would get the best “return on his investment”. When all things are equal, without extraordinary growth, the economic gains of a practice purchase outpaces the gains

Scratch Start vs. Buying a PracticeWHat tHEY DIDn’t tEaCH YoU In DEntaL SCHooL

Most dental offices usually run at approximately 60 percent overhead expenses so we have used 40 percent as our bottom line cash flow before debt service. A reasonable fixed rate loan in today’s market is about 7.5 percent over seven years which is reflected in the debt service column corresponding to the start-up cost or the purchase price of the practice. The net profit (before taxes) is the cash flow minus the debt service. In addition, we will also assume some fairly good start up numbers and good growth for our scratch start practice as compared to the existing practices.

Illustration 1 will then reveal the net profit before taxes for each of the seven years the practice is in debt.

Also note that we did not make any additional debt service adjustments to reflect additional leasehold expenses and equipment purchases for the scratch start and moderate practices to actually produce the same numbers of the larger practice. It would cost well over $100,000 to build out and equip the scratch start practice from two

by timothy Giroux, DDSwestern Practice sales (sdds Vendor member)

Scratch Star t vs Buying a Pract ice Page 3

and techniques to a base of perhaps a thousand or more patients right off the start! (See Il lustration 4) . Obviously, a network marketing phenomenon in this case would produce very high growth. In reviewing th e P ro f i t A n a ly s i s , (Illustration 1) we had assumed very small growth for the large practice and that practice still showed the highest return on investment. Just imagine the differences in net profit between the scratch start practice

and the practice with the existing patient base that is properly marketed and ma n a g e d ! I n s ho r t , purchasing an existing prac t i ce h i s tor ica l ly produces quicker growth than a new start up practice. This is not to say that buying an existing practice is a guarantee of success. There are many factors that must be addressed and evaluated in a practice purchase as well as a

scratch start practice. In subsequent articles, we will discuss the attributes of dental practices and the importance of proper due diligence based on the needs, expectations, opportunity and personal qualities of the dentist. We will discuss essential issues on transitioning a practice as well as the sale of your practice at retirement. Until then, do what you do best!

-Timothy G. Giroux, DDS

N E T WO R K M A R K E T I N G– E X I S T I N G PAT I E N T BA S E

If you have been considering selling your practice, there is no better time than NOW! Trust the best brokerage team!

Timothy G. Giroux, DDS Broker

Dr. Tim Giroux established and sold a highly successful dental practice in Scottsdale, Arizona. His personal ex-perience in dental associateships, sales and workback situations enhances Western Practice Sales’ commitment to excellent service.

Mona Chang, DDS LLU 1984

After graduating from Loma Linda University in 1984, Dr. Mona Chang joined her husband's dental practice in Scottsdale. Teaming up again at West-ern Practice Sales, Dr. Chang brings a refreshing perspective as a female Asian dentist to serve and assist sellers and buyers during their transition.

Jon B. Noble, MBA Broker

Mr. Jon Noble received his MBA from California State University, Chico. Jon was one of the founders of WPS over 25 years ago and has been in-volved in over 300 practice sales. He adds a wealth of knowledge and ex-perience to serve you during the transi-tion of your practice.

“…..a practice purchase histori-

cally produces quicker growth than a new start

up practice.”

Network Marketing-Existing Patient Base

Illustration 4

Friend Friend

Friend

Friend Friend

Friend

Friend

Friend Friend

Friend

Friend Friend

Friend

Friend

Patient Base

John M. Cahill, MBA Broker

John Cahill is nationally known as one the country’s premier dental transition specialists. He brings knowledge, experience and integrity to the transition process with more than 35 years of experience in the industry.

ILLUSTRATION 1: SCraTCh STarT VS. BUying a praCTiCEyear 1 year 2 year 3 year 4 year 5 year 6 year 7

SCraTCh STarT — $300k Start Up practice

Collections $250k $350k $475k $600k $700k $800k $900k

Cash Flow 100 140 190 240 280 320 360

Debt Service 55 55 55 55 55 55 55

prOfiT: $45k $85k $135k $185k $225k $265k $305k

$500k praCTiCE — $400k purchase price

Collections $450k $550k $675k $775k $875k $975k $1075k

Cash Flow 180 220 270 310 350 390 430

Debt Service 73 73 73 73 73 73 73

prOfiT: $107k $147k $197k $237k $277k $317k $357k

$1 MilliOn praCTiCE — $800k purchase price

Collections $900k $975k $1050k $1150k $1200k $1250k $1300

Cash Flow 360 390 420 460 480 500 520

Debt Service 147 147 147 147 147 147 147

prOfiT: $213k $243k $273k $313k $333k $353k $373k


operatories to six operatories. Therefore, we have given almost every advantage to the scratch start practice. In fact, when I give this presentation to large groups, many dentists in their beginning years of a scratch-start practice will despondently ask if they are supposed to be doing as well as the projections on Illustration 1.

Many of you may be quick to point out the flaws in the assumptions of Illustration 1. That is not the point! Adjust the many variables to fit the complexities of your own situation. Perhaps you never want a million dollar practice or you feel that you can turn a thousand patients into two thousand relatively quickly. The point is to take this template and work up your own analysis for your particular situation.

PRoFit AFteR DeBt

Illustration 2 shows the Total Profits after debt service (before taxes) in this scenario at the three, five and seven-year totals. As you can see, the difference in potential lost income for the scratch start practice is significant and increases year by year until theoretically you reach your full potential in your own practice. Depending on the circumstances, you can see how the decision may cost you over $1 million dollars over several years!

We need to touch upon another variable that further solidifies the case for buying an existing practice. The main reason for buying an existing practice is the patient base. Theoretically, the larger the patient base, the larger the gross receipts and the higher practice purchase price. By experience, this has not always been the case and we will discuss this issue in subsequent articles.

Many dentists, including highly intelligent and seasoned ones, have a hard time paying “all that money for goodwill”. They may have established large practices from scratch and possess the vital skills and talent to do it again. However, the essential attributes to start a practice from scratch and develop it into a thriving practice are exponentially more beneficial for a practice with a healthy practice base. These attributes may include personality,

communication and/or managerial skills along with a host of other attributes.

Therefore, if you possess the special “people skills” that result in quick growth and success, it is advantageous to be able to apply those skills to an existing patient base. If you do not possess those special skills that result in high growth, you definitely have a better chance for success if you buy an existing patient base. In any event, do not just assume that you are making the best decision. Work out your model based on an honest evaluation of your own circumstances.

netWoRK MARKetinG Scratch Start

Let us examine this principle by using the following example. Many of us are familiar with Network Marketing, which is based on

the concept of “friends telling friends” about a service or product. The premise is that if one friend talks to two people, and those two talk to four, and those four talk to eight, which will result in exponential growth and success. The Dentist in a scratch start practice opens his practice with relatively few patients and depending on marketing strategies, the practice will hopefully grow (See Illustration 3).

netWoRK MARKetinG existing Patient Base

Using this same application with an existing practice, one can apply the same marketing strategies and techniques to a base of perhaps a thousand or more patients right off the start! (See Illustration 4). Obviously, a network marketing phenomenon in this case would produce very high growth. In reviewing the Profit Analysis, (Illustration 1) we had assumed very small growth for the large practice and that practice still showed the highest return on investment. Just imagine the differences in net profit between the scratch start practice and the practice with the existing patient base that is properly marketed and managed! In short, purchasing an existing practice historically produces quicker growth than a new start up practice.

This is not to say that buying an existing practice is a guarantee of success. There are many factors that must be addressed and evaluated in a practice purchase as well as a scratch start practice. In subsequent articles, we will discuss the attributes of dental practices and the importance of proper due diligence based on the needs, expectations, opportunity and personal qualities of the dentist. We will discuss essential issues on transitioning a practice as well as the sale of your practice at retirement. Until then, do what you do best!

ILLUSTRATION 2: prOfiT — afTEr DEBT SErViCE3 year Total 5 year Total 7 year Total

SCraTCh STarT @ $300k $265k $675k $1,245k

$500k praCTiCE @ $400k price $451k $965k $1,639k

$1 MilliOn praCTiCE @ $800k price $729k $1,375k $2,101k

ILLUSTRATION 3:nETWOrk MarkETing prOgraMS

SCraTCh STarT

Patient

Friend Friend

Friend Friend Friend Friend

ILLUSTRATION 4:nETWOrk MarkETing prOgraMS — EXiSTing paTiEnT BaSE

Patient Base

Friend FriendFriend FriendFriend FriendFriend Friend

Friend Friend Friend FriendFriend Friend

Patient Patient PatientPatient Patient


Visit our booth at the SDDS 31st Annual MidWinter Convention

Learn safe and e�ective sedation dentistry and emergency preparedness skills to improve patient care

while increasing the success of your practice.

AD-3674

®

Approved PACE Program Provider FAGD/MAGD Credit 1/1/2009 to 12/31/2012

(888) 611-8080 | DOCSeducation.org

San Francisco, CALos Angeles, CA Seattle, WAJune 2011February 2011 October 2011

Pediatric Advanced Life Support

TEENSEDATION DENTISTRY

Dental Advanced Life Support

SEDATION UPDATE

C O N T I N U I N G C E R T I F I C AT I O N Single-dose Sedative

N2O and the


Smiles for Kids®adopt-a-Kid: if you have not already done so, please consider volunteering to adopt one of our sFK patients starting in Fabruary 2011. Contact sdds (916.446.1227) for more info.

sacramento district dental society foundation A chAritAble 501-c3 orgAnizAtion

grEat nEWS for tHE foUnDatIon!

MaR. 162011

apR. 202011

June 22011

arE YoU a mEmBEr of tHE foUnDatIon?

tWo WaYS to JoIn: dues CHeCK oFF: on your annual dues statement

nuGGet insert: at the center of this magazine

it’s only $75!

GET inTo ThE…

What you give is What We can do!

More info: www.sdds.org/holidaygiving.htm

These grants ensure that Smiles for kids will continue for years to come! SDDF has been applying for grants for Smiles for Kids since 2003 and, to date, we have received $483,108 for that program, providing toothbrushes for all screened children, dental health education tools, administration of all placements, anesthesia (when needed), clinic supplies as well as much needed supplies for services.

$25,000Mercy

Catholic Healthcare West

Sfk receives large grants for 2011

$10,000California Dental

Association Foundation

yOU arE a DEnTiST. You’ve been to school, taken your Boards and settled into practice. End of story?

Not quite. Employee evaluations, hiring and firing, labor laws and personnel files are an important part of being an employer. Are you up on the changes that happen nearly EvERY January 1st?

In this monthly column, we will offer information pertinent to you, the dentist as the employer.

you


Let’s Hear Itfor tHE mEn!From Mari Bradford (California Employers association)

the dentist, the employer

management. They are less likely to feel that their manager treats employees fairly, that management shows concern for the well-being

of team members and they don’t believe that senior management demonstrates employees are important to the success of the company.

In order to be successful in competing for and retaining talented employees, organizations must be willing to recognize an employee’s need for balance. CEA can help you create policies that equally support both men and women and give you fresh ideas on updating your company culture. Companies who do a better job of creating a culture with a proven work/life balance often achieve a marketplace advantage!

Source: Kenexa Research Institute (www.kenexa.com)

Male employees value work-life balance just as much as their female colleagues

Men are playing a larger role in home responsibilities and are feeling the pressure of balancing work and family demands. Due to the competing pressures from both work and home, men are now becoming more aware of their company’s efforts towards a work/life balance.

The results of research conducted by the Kenexa Research Institute evaluating male workers’ opinions of work-life balance, revealed that 21% of men have unfavorable views of their company’s work-life balance support, while 55% favorable views.

All male workers studied reported that working in an organization that does not support work-life balance has a significant, unfavorable impact on how they rate their pride in their organization, willingness to recommend it as a place to work and overall job satisfaction. Additionally, those male employees who have unfavorable views of their company’s support for work-life balance state a much higher intention to leave the organization.

Not surprisingly, men who do not believe their company supports a work/life balance also have more unfavorable opinions of their company’s

tHeFtS oF CoPPeR neARlY tRiPle in SACRAMentoDecember 7, 2010

Thieves in Sacramento have been reported as taking copper pipe, wire and other vital components of air conditioning units and lighting fixtures for their value when recycled.

In the City of Sacramento, the number of reported thefts of copper has nearly tripled in the past three months (23 thefts in September through November of 2009, and 63 during the same time period in 2010).

anyone with information about copper thefts in the area is urged to call Crime alert at (916) 443-4357. C

oPP

eR t

HeF

tS in

saC

ram

ento

In order to be successful in competing for and retaining

talented employees, organizations must be willing to recognize an employee’s

need for balance.

need a job? Hiring?Cash into the sdds Job bank at:

www.sdds.org/JobBank.htmstumbled upon a great link?email it to [email protected], to submit it as a possible link of the month!

liNkof the

moNTH

lOOking fOr yOUr 2011 DirECTOry?

Don’t worry, you haven’t missed it!

Last year, the print date for the SDDS Membership Directory was adjusted from January to May. This coincides more closely with the membership dues schedule and annual program calendar, and will therefore be a more accurate resource for SDDS members.

You can expect to receive your copy of the 2011 Directory during the month of June.

Thank you and Happy New Year!

California’s 6th District Court of Appeal issued an opinion last week that lawsuits arising from reviews of businesses on public forum websites, such as Yelp.com, should be dismissed under California’s anti-SLAPP (Strategic Lawsuits Against Public Participation) statute.

In January of 2009, California dentist Yvonne Wong sued the parents of a patient, alleging that a negative review they posted on Yelp.com defamed her. The post stated that Dr. Wong failed to identify cavities that needed treatment and that she did not inform the patient’s parents of alternatives to the use of amalgam and nitrous oxide. In March of 2009, the Santa Clara County Superior Court overruled a motion to dismiss the suit. The case then went before the California Court of Appeal to determine whether it should be dismissed under the anti-SLAPP law. The 6th District Court of Appeal ordered that all but one of the causes of action against the defendants be dismissed. The court found that because there is “public concern, discussion and controversy about the use of silver amalgam because it contains mercury,” the Yelp posting was protected under the anti-SLAPP statute because it contributed to public discussion regarding amalgam use in dental treatment.

One claim of libel against the parent who actually posted the Yelp review was not dismissed by the Court of Appeal. The court ruled that the libel claim could go forward to be heard in court. Dr. Wong’s attorney has indicated that he plans to pursue that option.

Co

uR

t R

uli

nG

in d

enti

st o

nli

ne

reVi

ew C

ase


1: Social Media will save you $$Everyone knows that without networking you have no business. You’ve probably spent hundreds and thousands of dollars on print advertising that your consumer base may or may not look at. Most of the time these print ads, and coupons end up in the trash, and people don’t bother to read them unless they are really in dire need of your service. What are they looking at everyday??? They are online viewing websites, watching You Tube videos, and chatting away with their business colleagues and friends on Facebook, Twitter, and LinkedIn. Why??? Because they are networking, either looking for services, or advertising their services, these people are reaching millions of people and you may be someone they can connect with. Advertising through social media is FREE on most sites. Advertising your coupons and posting your special offers using social media will save you costs on marketing and printing.

2: Advanced networking opportunitiesNetworking is all about reaching an audience and building relationships. And like all dentists... you just don’t have time to be out networking. Social media links such as Facebook, Twitter, and LinkedIn allow you to socialize with people you would never meet through a print ad, or just walking down the street. The more you network online, the more opportunities you have of reaching an untapped audience and untapped resource for your business. Think about this....you receive a call, its 10pm and your patient is in pain, and can’t sleep. You book her first thing, and when she arrives you calm her, relieve the pain, and give her a special discount on her next visit. She goes home, logs online, and tells all her

friends about how she just got VIP treatment at your office. The average user has 50 friends or more in their social media network. Those 50 people, know 50 people each. In just a few minutes, your business has now reached 1,000s of people who never knew about your services, and may be replying asking her questions about you and your services.

3: Set yourself apart and add a personal touchUpdating your Social Media sites can easily help set you apart from your competitors. Social Media allows you unlimited access and the ability to express and advertise additional information that you might have overlooked in your website or your brochures. Go on get personal, its ok to talk about what you like, and where your family went for vacation. People are naturally attracted to personality, and often times when you are working with your patients your personality doesn’t always shine through. Let’s face it — most of us are just too busy or too afraid to start up a conversation. That’s ok.... social media can help you to break out of that social cave and allow your clients and others to really get to know the real you. You may find that someone gives you a call because they felt like they really got to know you and not because you were offering the discount of the century.

4: Social Media links help get your business out thereWebsites are great. And if you’re like most businesses, you probably have one. But what is it doing for you? Is it generating you business, and how is it generating you business? Yes, it may look great and offer a great profile about you and your practice, but how will someone know to find you. Parents often go to their social media sites and ask their friends...who’s your dentist? Who’s your orthodontist? When people are talking about you... others are also reading about you. That’s the power of social media. Ask your patients to check your social media sites out, and add you as a friend, “Like” you, or add a testimonial for you. People love to share their experiences, and every person that walks into your office is another resource for others to connect to you through them as well.

5: Communicating through Social Media builds trust and credibility

When you communicate on links such as Facebook, Twitter, etc., it helps other businesses learn from you, and helps you to learn what may or may not be working in their business. Communicating also helps you to learn what others are looking for, what their concerns are! You can answer some questions. Update your profile with educational tips and prevention tips that can be a benefit or resource for your readers. Ultimately, communicating through blogs and other forums helps set you apart from your competition and offers you an opportunity to gain credibility as the expert, and builds trust. And once you’ve gained trust, you can almost guarantee that person will recommend you to everyone they know.

bEinG social

neW FeatuRe! Engage social media marketing to establish branding, build your practice and protect your reputation

5 Reasons Why social Media is important to Your Business!By Jessica aguirreTekfix (SDDS Vendor Member)


Require a signed employee contract

A good employment contract clearly lays out the expectations of the new employee as well as agreed compensation \ benefits. When the job expectations are in writing, you minimize any misunderstanding that could result in unnecessary litigation or legal fees.

Example lines from an employee contract:

• Arrivetoworkatscheduledtime,excessivelate arrivals may result in job loss.

• Behaveinaprofessionalmanneratalltimes,including conversation and attire.

• Eatingonthejobisnotpermittedandmustbe done at lunch or break times.

• Please do not arrive to work smelling ofsmoke, alcohol or excessive perfume.

• IhavereadandunderstandtheOfficePolicymanual _________________signature

• EmbezzlementandFraudwillbeprosecutedto full extent of the law_______ Initials.

• Notifydoctorofanyproblems,concerns,or questions.

• Anymoreexpectationsthatwouldgettheemployee ready for their first day.

Create and maintain an office policy manual

It is not advisable to list everything for an employee to know in the employee contract, just the essentials to working environment and pay. The rest of the knowledge will come from training and an employee manual puts your entire list of expectations in print. The importance of a clear, concise employee handbook in a small business should not be underestimated. A well-defined employee policy can settle disputes before they start and protect both you and your employees from

confusion and the potential of litigation. A complete employee handbook sets in writing your company’s standards, brings new hires up to speed more quickly and increases overall office efficiency and professionalism. Lastly, remember an office policy manual is a living document. Develop a maintenance plan to keep it accurate. Update the policy manual as laws and the organization’s priorities change and schedule regular reviews of the manual to update accordingly. When changes are made, provide updated copies to employees.

Your bonded employee is hired and working in your office handling cash, credit cards, checks and patient information. What can you do to prevent him/her from committing embezzlement or billing fraud?

Develop strong internal controls

Some controls to consider to prevent theft and protect assets4:

Receipt of Payment

• Receive all payments at PO Box close to office. Doctor should pickup two–three times per week (or install a locked slot or locked mail box in office).

• Stamp all deposits “for deposit only” the moment the checks are received.

• Make copies of all checks deposited and store with deposit slip copy.

• Use a proof of cash receipt for cash received5: Employee receiving cash must photocopy all bills received from patient and have the patient sign the copy. Then make two copies — one for the patient and one for the day sheet. The total amount of cash received should be on the document.

• Keep all signed credit card charges with day sheet.

• Do not allow employees to reverse credit card charges6. Instead, the doctor refunds by check.

Preparation and Delivery of Deposits

• Depositsarepreparedonpreprintedform.

• Deposits are made daily; yesterday’s deposit is made today, but dated per day sheet.

• Doctor\Courier\Spouse\Bookkeeper takesdeposit to bank.

• The employee who receives the patientpayments and records receipt of payment in dental software is different from the employee who preparse the deposit. This eliminates a large amount of opportunity.

Checks and Bill Payment

• Onlythedoctorisauthorizedtosignchecks,and don’t use a signature stamp.

• Doctor approves all bills to be paid byhanding bill payer checks corresponding to the number authorized bills to be paid. (five bills = five checks from safe)

• Lockchecksinasafethatisaccessibleonlyby doctor.

Billing for procedures and adjustments

• DoctorandHygienerecordallproceduresperformed chair side (password protect this function to specific employee).

• Control adjustments using doctorpasswords: set aside time each day to go over all adjustments and write-offs or review and question any suspicious amounts at end of day.

Segregation of duty

Segregation of duty is the most important tool to prevent embezzlement.

employee embezzlement: Prevention…continued from page 9

5400 Park Dr., Rocklin, CA

Medical Building Available For Sale

$99 Per Sq. Ft. 4,592 Sq. Ft. Great Street Visibility 1 Block from Rocklin HS Beautiful Window Line/Greenbelt

Gordon Stevenson Senior Vice President Healthcare Real Estate Specialist TRI Commercial 2250 Douglas Blvd., Suite 200 Roseville, CA 95661 916.677.8150 Tel [email protected]

Helping Those That Help Others

(30 Years Real Estate Exp.)


• Personreceivingcashshouldnotbemakingthe deposit.

• Personmakingthedepositshouldnotberecording into accounting system.

• Crosstrainemployeesandrotatejobsweeklyor every other day.

• Enforcejobrotationandmandatoryvacations.

Keep Accounting up to date and Related Forms

Receive bank and credit card statement at home and bring copies to office.

Reconcile bank7 and credit accounts

• Reviewchecksandcreditcardcharges

• Abnormalamounts

• Validityofvendors

• Duplicatedvendors

• Signatureline(forchecksonly)

Review merchant statement for:

• Patientnames

• Unauthorizedrefunds

• Abnormalamounts

Review your financial statements for trends in expenses (or have your accountant review trends to be questioned).

Day Sheet (Production to Deposit Reconciliation)

Day sheet support documentation should include the following reports:

• Detailofproductionbypatientfortheday

• Detailofadjustmentsbypatientfortheday(very important)

• Detailofvariousdepositsreceivedfortheday (Cash, Check, MC/Visa, Amex)

• Summary of Beginning A/R and EndingA/R for the day

Patient statements are sent out monthly (Pick a day “First Friday of every month”). Insures patients are aware of their A/R balance and they are more likely to complain about incorrect balances.

Monthly, perform random audit of patient files, let staff know the audit being performed over weekend. Ask question to authorized employee’s to let them know you are looking at production and related numbers.

Hire a CPA to review internal controls for weakness.

• Annuallyanalyzeproductiontodeposits

• Reviewtrendsinexpenses

• Every five years, document your internalcontrols using a flow chart and narratives

Employee embezzlement creates a very difficult and stressful situation for dentists. You need to be on your financial toes and watch for classic embezzlement behavior and characteristics in your employees. As an employer, you need to trust your team, while implementing strong internal controls to prevent any new or long-term employee from committing the criminal acts of embezzlement or fraud.

Cary Lemas, CPA ([email protected]) is the owner of Lemas Accountancy. Lemas Accountancy works with over 30 dental offices in the Sacramento Valley and has consulted with hundreds of dentists in California over the last 20 years.

ReFeRenCeS:4. Please note this is not all Internal Control items to considered, but should cover most.

5. A proof of cash serves two purposes, 1) Confirmation of Cash Received from Patient, and 2) Employee knows that Patient has a copy of proof of cash and is a deterrent to theft.

6. Numerous thefts have occurred by reverse charges (refunds) to family, friends and employee. Some merchant statements provide little detail.

7. The reconciliation process is best performed by a bookkeeper, accountant or Doctor\spouse.

31ST ANNUAL SDDS MIDWINTER CONvENTION




Under the

oardwalUnder the


Targeting SmilesSporting Clays Tournament. Saturday, May 22, 2010Birds Landing Hunting Preserve & Sporting Clays. Rio Vista, CA

For Information

Birds Landing Hunting Preseve & Sporting Clays 2099 Collinsville Road

Registration Check-in 8 to 9:30 a.m.

$95 Donation Per Shooter Includes:

$45 Donation Per Non-Shooter Includes:

Targeting Smiles Features:th

Dental Motorcycle

Ride

3Rd annuaL Cda

Ken sanford, dds Memorial Ride

March 24–27, 2011death Valley national park

speaker: tom lenhardt, dMdDental anesthesiologist & CDA Trustee

includes: CE, Reception, BBQ & Dentists Motorcycle Ride Group Membership

MORE INFO: Ron Mead, DDS(805) 541-3220

[email protected]

$400/rider

targeting smilesSporting Clays Tournament

saturday, May 21, 2011

Rio Vista, CA • Price TBAContact CDA Foundation for more info:

(916) 554-5951 • www.cdafoundation.org


Mark’s Medical GasesDelivery Service of Medical Gases and Supplies

Complete line of Medical Gases

Oxygen, Nitrous Oxide, Carbon Dioxide, Helium, Nitrogen

Hoses, Regulators, Breathing Bags / Masks, Portable Emergency O2

Same day / Next Day Delivery — No Delivery Fee! No Fuel Fee!

[email protected]

(916) 847-2980

Board of Directors • SDDS • 6:00pmJan 4 • Mar 1 • May 3 • Sept 6 • Nov 1

CE Committee • SDDS • 6:00pmJan 10 • Mar 22 • May 24 • Sept 20 • Nov 29

CPR Committee • SDDS • 6:30pmJan 19

Dental Health Committee • SDDS • 6:30pmFeb 7 • Mar 21 • May 16 • Sept 12 • Nov 14

Ethics Committee • SDDS • 6:30pm2011 meetings tba

Foundation (SDDF) • SDDS • 6:00pmJan 24 • Apr 5 • Sept 12 • Nov 17

Golf Committee • SDDS • 6:00pmJan 25

Leadership Dev. Committee • SDDS • 6:00pm2011 meetings tba

Mass Disaster / Forensics Committee • 6:30pm2011 meetings tba

Membership Committee • SDDS • 6:00pmJan 18 • Mar 15 • May 17 • Sept 21 • Nov 15

nugget Editorial Committee • SDDS • 6:15pmJan 18 • May 17 • Sept 27

SacPAC Committee • SDDS • 6:00pm2011 meetings tba

Committee meetings, CE courses and more available 24/7 on the SDDS website. Visit www.sdds.org and click the “Calendar” button.

2011 SDDS CoMMittee MeetinGS:


YOU ASKED FOR THIS!

Nugget Survey 2009

The economy is in the pits. Your office is seeing a decline in revenue because of patients losing their jobs and, along with then, their disposable income. The general attitude today is of necessity and restraint. We are all cutting corners to keep our offices running in the black. The new car or advanced CE units are put on hold right now. We are functioning with the bare minimum; us and the rest of the nation. That said, you still hold on to your not-so-cheap association dues! Why would we keep paying dues when we hear of other dentists, some in our neighborhood, going broke, short-selling their house or filing for bankruptcy? I will answer that. It is because it stands for more than the financial burden it imposes. It is a necessity, much like our mortgage or electricity bill. It says that by supporting my association I will stand for what is right, continue to place my patient first and hold the bar to the highest standard.

In a time of great turmoil, nothing relieves stress more than doing the right thing. When we practice ethically, we retain staff and patients longer. I have (and I am sure you have too) talked with patients during the new patient exam and heard stories about how they felt about their previous dentist. I have heard terms such as used cars salesman, greedy and pushy. Patients rate our work not on our technical skill but how we make them feel as they sit in the chair. The patient observes your facial expressions and can feel if there is sincerity on the part of you, your hygienist and assistant. They know if you are looking out for their best interest, even if they

committee cornerEthics Committee:EtHICS & tHE EConomY

do not understand the technical jargon that has been listed out in front of them in terms of a treatment plan.

When we practice ethically, our behavior will transfer to other parts of our lives. Our families see through our actions and what

drives us as individuals. Let’s play a little memory game back to your childhood. Think about when your parents gave you advice - do you remember specifically what they said? Most likely the answer is no. Now replace what they “expressed in words” and insert “demonstrated in actions.” I bet you now remember how your parents displayed their personal ethics. Those actions, good or bad, affected your values more than any words could have. When you are at work, always keep in mind how your actions are in line with the highest code of ethics. By always taking the high road we motivate those around us and influence them to act as we do. Your staff and patients will always know that you are solid no matter how dire the economic situation is. By supporting our professional organization, you are demonstrating by your actions that you are choosing to hold to a higher standard and be held accountable. That is a true sign of character and leadership.

by Volkmar Felahy, DDS 2001 ethics Committee Chair

In a time of great turmoil, nothing relieves stress more than doing the right thing.

The 1st Tooth Or 1st Birthday campaign kicked off in December 2010!

starter Kit: $10050magnets•10InfantGumMassagers•10ToddlerToothbrushes 150 Smart Parents, Smiling Kids Brochures (100 English, 50 Spanish)

OrDEr yOUr kiT TODay! www.sdds.org/1stTooth.htm•(916)446-1211

From the Dental Health Committee…By Chester hsu, DDS (Dental Health Committee)

Early childhood caries is an infectious disease that can begin when a child’s teeth first arrive, usually around six months of age. Without early intervention, this disease can lead to the need for extensive dental repair, typically before age two. In these cases, costly general anesthesia at the hospital is often required. Thus, every child should have a dental home by age one so that those at risk can be identified, and preventive interventions can begin before invasive dental treatment becomes necessary.

SOME DiSTUrBing faCTS aBOUT Early ChilDhOOD CariES:

• Dentalcariesisthemostcommonchronicdiseaseof children throughout the world. It is five times more prevalent than childhood asthma, and four times more common than childhood obesity.

• PainandsufferingfromECCcanleadtoproblemswith eating, speaking and learning.

• Dental disease can lead to potentially gravesystemic problems, and increased number of hospitalizations and emergency room visits.

• Canleadtoextensiveandcostlydentaltreatment,usually under general anesthesia.

• InCalifornia,anestimatedhalfamillionchildrenmiss school each year due to dental problems.

• Over51millionschoolhoursarelosteachyeardue to dental related problems in the US.

• Therateofdentalcariesinchildrenagedtwotofive is on the rise in the last decade.

Help us spread the word to our medical colleagues, who share the same passion for the health and well-being of all children. Help prevent and fight ECC by referring infants to the dentist and establishing a dental home by age one, or as early as possible.

or1sttooth

1stbirthday

916.446.1211 • SaCraMEnTO DiSTriCT DEnTal SOCiETy • www.sdds.org/1stT

ooth

.htm

Every child should visit the dentist by…


deNtaL SuppLIeSDESCO Dental Equipment

Tony Vigil, President

916.624.2800www.descodentalequipment.com

916-624-2800800-649-6999

The Dental Equipment Specialists

4095 Del Mar Ave. #13Rocklin, CA 95677

www.descodentalequipment.com

2009since

FINaNcIaL ServIceSFechter & Company

Craig Fechter, CPa

916.979.7671 www.fechtercpa.com2009

since

HuMaN reSourceSCalifornia Employers Association

Kim Parker, Executive VPMari bradford, hr hotline Manager

800.399.5331 www.employers.org2004since

deNtaL SuppLIeSPatterson Dental

James ryan800.736.4688

www.pattersondental.com

PATTERSOND E N T A L

2003since

deNtaL SuppLIeSRelyAid

Jim alfheim, President of Sales & Marketing800.775.6412 916.431.8046

www.relyaid.com2009

since

MagazINeSacramento Magazine

becki bell, Marketing director

916.452.6200 www.sacmag.com2002

since

deNtaL SuppLIeSCrest / Oral B

Lauren Herman • 209.969.6468 Kevin McKittrick • 916.765.9101

www.dentalcare.com2002since

practIce MaNageMeNt & coNSuLtINgStraine Consulting

Olivia Straine • Kerry Straine916.568.7200 www.straine.com2003

since

coNStructIoNAndrews Construction, Inc.

Todd andrews

916.743.5151 www.andrewsconstructioninc.com2002since

coNStructIoNBlue Northern Builders

Marc Davis • Morgan Davis • Lynda Doyle

916.772.4192 www.bluenorthernbuilders.com2007

since

MedIcaL gaSeSAnalgesic Services

Geary Guy, VPSteve Shupe, VP

916.928.1068 www.asimedical.com2004

since

FINaNcIaL ServIceSFirst US Community

Credit Union

Gordon Gerwig, business Services Manager

916.576.5650 www.firstus.org2005since

precIouS MetaL reFININgStar Refining

Jim ryan, Sales Consultant800.333.9990 www.starrefining.com2009

since

tecHNoLogyTekfix Team

Garrett Gatewood, President877.291.1099

www.tekfixteam.net2011

since

coNStructIoNOlson Construction, Inc.

david olson

209.366.2486 www.olsonconstructioninc.com2004

since

2003since

StaFFINg ServIceSResource Staffing Group

Kathy olson

916.960.2668 www.resourcestaff.com

2009since

FINaNcIaL ServIceSAmeriprise Financial

Violetta Sit Terpeluk, CFP®, Mba, CrPC®

916.787.9988 www.ameripriseadvisors.com/ violetta.s.terpeluk

dEnTal

2005since

deNtaL SuppLIeSHenry Schein Dental

nicole deuser, regional Manager916.626.3002

www.henryschein.com

FINaNcIaL ServIceS20/20 Financial Advisers

leonard Simpson, rFC®, aiF®

916.989.3295

www.2020fa.com2009since

FINaNcIaL ServIceSMann, Urrutia, Nelson, CPAs

John urrutia, CPa, PartnerChris Mann, CPa, Partner

916.724.3980 www.muncpas.com2010since

HoMe/auto/LIFe INSuraNceLiberty Mutual

Mano Vrapi916.649.1246 x55884

www.libertymutual.com/manovrapi

2010since

FINaNcIaL ServIceSFirst US Community

Credit Union

lucas rayburn

916.773.3343 www.principal.com2010since

Job pLaceMeNt perMaNeNt & teMporary

dentassist

lisa Saiia, director

916.443.1113 www.dentassist.com2003since

2010since

deNtaL SuppLIeSCarestream Dental (Kodak)

John McCroskey, account Executive916.320.2123

www.kodakdental.com

2010since

FINaNcIaL ServIceSBanc of America

Practice Solutions

Phil Hoover • 415.891.8789 www.bankofamerica.com/practicesolutions

FINaNcIaL ServIceSEagle West Group, Inc.

Chris nunn

916.367.4540www.eaglewestgroup.com2010

since

ven

do

r M

eMb

er a

v

end

or

MeM

ber

b

deNtaL SuppLIeSSupply Doc, Inc.

amin amirkhizi, CEo

877.311.7373 www.supplydoc.com2010

since

Want to know more? Contact your Practice Specialist today at 1.800.491.3623. Mention Priority Code ADDPH10A. Or visit us online at www.bankofamerica.com/practicesolutions.

*All programs subject to credit approval and loan amounts are subject to creditworthiness. Some restrictions may apply. Loans greater than $250,000 may be eligible for a 20-year term. **Banc of America Practice Solutions may prohibit use of an account to pay off or pay down another Bank of America account. � Bank of America and Banc of America Practice Solutions are trademarks of Bank of America Corporation. Banc of America Practice Solutions is a subsidiary of Bank of America Corporation. © 2010 Bank of America Corporation

� New office start-ups — get started with up to 100% project financing,* including design, construction, equipment and working capital.

� Practice sales and purchases — our team of experts can provide the experience and industry knowledge you need for buying and selling.

� Business debt consolidation**— to improve your cash flow.

� Office improvement and expansion — remodel, refurbish, or expand.

� Commercial real estate — choose from a suite of comprehensive real estate loan options to buy, refinance,* or relocate.

� Equipment financing*— choose from a variety of options and flexible terms tailored to meet your needs.

� Consulting and Educational loans — from $10,000 to $75,000, which can include up to $10,000 for travel.

What kind of financing do you need?You’ll find it here — and much more.

12.10_ad_3.625x4.875_1-BW.indd 1 12/3/10 10:11 AM


traNSItIoN broKerWestern Practice Sales

Tim Giroux, ddS, PresidentJohn noble, Mba

800.641.4179 www.westernpracticesales.com2007

since

FINaNcIaL ServIceSUnion Bank

Janice Villand • Philip Kong

916.533.6882 www.unionbank.com2010

since

vendor MeMber spotlights:

Sacramento Magazine is more than an expression of the community it serves. For more than 30 years, Sacramento magazine has been committed to chronicling the past, present and future development of this vibrant region with an experienced editorial team, signature events, media partnerships and innumerable charity sponsorships.

Sacramento Magazine706 56th Street, Suite 210Sacramento, CA 95819(916) 452-6200 phone(916) 414-6210 faxwww.sacmag.com

LegaL ServIceSWood & Delgado

Jason Wood

1.800.499.1474 • 949.553.1474 www.dentalattorneys.com2010

since

we loveour SddSVendor Members!

VEndor MEMbEr a

VEndor MEMbEr b

andrews Construction, inc. is a commercial builder specializing in dental office construction. It’s service; we are construction professionals running a service organization committed to delivering a quality product to a satisfied customer. It’s satisfaction; our most important goal is to exceed your expectations for your new building, tenant improvement, or office remodel. It’s experience; call Andrews Construction, Inc. to help you have a great experience with your next construction project.

Andrews Construction, Inc. is a full service organization providing design and construction services throughout Northern California. An intimate understanding of dental office space requirements and the specialized electrical, plumbing, and mechanical systems is our specialty. Cost-effective and quality construction is achieved through computerized design and management.

SDDS members receive a 2% discount, plus up to 1% of the cost of the work will be donated to Smiles for Kids.

andrews Construction, inc.4100 Wayside Lane, Suite 110 Carmichael, CA 95608(916) 483-5150 phone(916) 483-6500 faxwww.andrewsconstructioninc.com

aDVErtISEr indexDentAl SuPPlieS, equiPMent, RePAiRAccurate Handpiece Repair . . . . . . . . . . . . . . . . . . . . . . . . 24Carestream Dental (Kodak) . . . . . . . . . . . . . . . . . . . . . . . . 26DESCO Dental Equipment . . . . . . . . . . . . . . . . . . . . . . . 26Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 24, 26Patterson Dental Supply, Inc. . . . . . . . . . . . . . . . . . . . . . . 26Procter & Gamble Distributing Co. . . . . . . . . . . . . . . . . . 26RelyAid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Supply Doc, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 31

eDuCAtionDOCS Education . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

FinAnCiAl & inSuRAnCe SeRViCeS20/20 Financial Advisors of Sacramento, Inc. . . . . . . . . . . 26Ameriprise Financial . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Banc of America Practice Solutions . . . . . . . . . . . . . . . 26, 29Dennis Nelson, CPA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24Fechter & Company, CPAs . . . . . . . . . . . . . . . . . . . . 26, 28Eagle West Group, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26First U.S. Community Credit Union . . . . . . . . . . . . . . . . 26Liberty Mutual Insurance . . . . . . . . . . . . . . . . . . . . . . . . . 26Mann, Urrutia & Nelson, CPAs . . . . . . . . . . . . . . . . . 10, 26Principal Financial Group . . . . . . . . . . . . . . . . . . . . . . . . 26TDIC & TDIC Insurance Services . . . . . . . . . . . . . . . 14, 31U.S. Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11Union Bank . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

HuMAn ReSouRCeSCalifornia Employers Association (CEA) . . . . . . . . . . . . . . . 26

leGAl SeRViCeSWood & Delgado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10, 27

MeDiCAl GAS SeRViCeSAnalgesic Services, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Mark’s Medical Gases . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

oFFiCe DeSiGn & ConStRuCtionAndrews Construction . . . . . . . . . . . . . . . . . . . . . 11, 26, 27Blue Northern Builders, Inc. . . . . . . . . . . . . . . . . . . . . . . . 26Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 24, 26Olson Construction, Inc. . . . . . . . . . . . . . . . . . . . . . . . . . 26

PRACtiCe SAleS, leASe, MAnAGeMent AnD/oR ConSultinGDBC Consulting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Dental Management Solutions, Inc. . . . . . . . . . . . . . . . . . 29Henry Schein Dental. . . . . . . . . . . . . . . . . . . . . . . . . . 24, 26Straine Consulting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26TRI Commercial Real Estate (Gordon Stevenson). . . . . . . . 22Western Practice Sales. . . . . . . . . . . . . . . . . . . . . . . . . 15, 27

PuBliCAtionSSacramento Magazine . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 27

StAFFinG SeRViCeSdentassist. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Resource Staffing Group. . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

teCHnoloGYAthena Global Media (AGM1). . . . . . . . . . . . . . . . . . . . . . . 15Tekfix . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

WASte MAnAGeMent SeRViCeSStar Refining. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26, 29



Want to know more? Contact your Practice Specialist today at 1.800.491.3623. Mention Priority Code ADDPH10A. Or visit us online at www.bankofamerica.com/practicesolutions.

*All programs subject to credit approval and loan amounts are subject to creditworthiness. Some restrictions may apply. Loans greater than $250,000 may be eligible for a 20-year term. **Banc of America Practice Solutions may prohibit use of an account to pay off or pay down another Bank of America account. � Bank of America and Banc of America Practice Solutions are trademarks of Bank of America Corporation. Banc of America Practice Solutions is a subsidiary of Bank of America Corporation. © 2010 Bank of America Corporation

� New office start-ups — get started with up to 100% project financing,* including design, construction, equipment and working capital.

� Practice sales and purchases — our team of experts can provide the experience and industry knowledge you need for buying and selling.

� Business debt consolidation**— to improve your cash flow.

� Office improvement and expansion — remodel, refurbish, or expand.

� Commercial real estate — choose from a suite of comprehensive real estate loan options to buy, refinance,* or relocate.

� Equipment financing*— choose from a variety of options and flexible terms tailored to meet your needs.

� Consulting and Educational loans — from $10,000 to $75,000, which can include up to $10,000 for travel.

What kind of financing do you need?You’ll find it here — and much more.

12.10_ad_3.625x4.875_1-BW.indd 1 12/3/10 10:11 AM

Daily, Weekly and By-Project ServicesComplimentary Consultation - Call Today!

[email protected]

• High Overhead?• Frequent Staff Turnover?• Too Few or Too Many Patients?• Missed Appointment Issues?• So Little Time & So Much to Do?

Gayle R. SuarezPractice Development

SpecialistRoseville, CA

Nugget_QuarterPg.indd 1 10/4/10 4:30:55 PM

We’re bloWing your horn!

CongratULatIonS to...Have some news you’d like to share with the Society? Please send your information (via email, fax or mail) to SDDS for publication in the Nugget!


Dr. Beverly Kodama2010 sdds distinguished member

Dr. Jonathan Szymanowski2010 President’s award(Committee Chair of the Year — CE Committee)

Drs. Jeff Sue, Darcy Owen and Jennifer McCarthy, of Weideman Pediatric Dentistry, who recently completed their Board Certification examinations an have joined Dr. Cindy Weideman as Diplomates of the American Board of Pediatric Dentistry. (photo below)

Dr. Donna Galante for her efforts to raise money for Smiles for Kids. Dr. Galante gave away free mouth guards in her office with a donation to SFK and plans to do it again in January. Thank you, Dr. Galante!

Dr. Paul Binon, for his original article on maxillary implant treatment for patients with advanced periodontal disease, published in the December 2010 issue of The Journal of Prosthetic Dentists.

Dr. Jennifer Goss, for her recent appointment to CDA’s Council on Membership.

Dr. Herlin Dyal and her husband Hariraj, on the birth of their new baby girl, Sachi, on November 7th. Sachi was 7 lbs, 8 oz and 19 inches. (photo below)

Dr. Kenneth Moore, named 2010 Asian Dentist of the Year by the Sacramento Asian Dental Society. (photos below)

Dr. Paige Jeffs, selected as Co-Flying Samaritan of the Year for his efforts as Dental Coordinator for the Mother Lode Chapter of Flying Samaritans International. Along with fellow SDDS member, Dr. Mark Abel, Dr. Jeffs travels to the clinic in San Quintin Valley six times per year, providing dental services to at least 30 patients a day, and sometimes as many as 50 in a day!

Drs. Darcy Owen, Cindy Weideman, Jeff Sue and Jennifer McCarthy

recently became Diplomates of the American Board of Pediatric Dentistry.

Sachi Dyal, born November 7th to Dr. Herlin and Hariraj Dyal.

2010 Asian Dentist of the Year awarded to Dr. Ken Moor (left, with Carmen Moore, RDH). Drs. Jeffrey Kwong and

Jagdev Heir (right) were there to celebrate with him!


JasonCaluzaCA Lic. #0D97803

PamTrehubCA Lic. #0C87473

Workers’Com

800.733.0633tdicsolutions.comCA Insurance Lic. #0652783

Coverage specifically underwritten by The Dentists Insurance Company includes professional liability,office property, and employment practices liability. Workers’ compensation, life, health, disability, long-term care, business overhead expense, home and auto products are underwritten by other insurance carriers, brokered through TDIC Insurance Solutions.

Pro e n en s s. I ’sallwe o.

Sacramento-7.5x4.875.pdf 1 3/9/10 9:47 AM

. DENTAL SUPPLIES & EQUIPMENTS

. DENTAL LAB

. PRO-SERVICE & REPAIR

. CASH BACK

. SOCIAL RESPONSIBILITY

Supply Doc Inc, a local, family-owned business provides:

SERVICE. SAVINGS. SUCCESS9965 Horn Rd, Suite A | Sacramento, CA 95827

Phone: 1-877-311-SDSD (7373)www.supplydoc.com

FREE Next Day Delivery**call our o�ce for more details(on orders over $299)


dental benefit Plans

What tO dO When a patient asKs FOR a ReFund

After completing treatment on a rather difficult patient, the patient calls to complain about the services. The patient states that they are going to another dentist to have the treatment redone and demands a full refund. Rather than deal with this difficult situation, the dentist refunds the money and gladly sends them to another dentist. Several months later, the dentist receives a notification from the patient’s insurance carrier that the patient has filed a complaint. After reviewing documentation and radiographs, the insurance company agrees the treatment needs to be redone and requests the dentist refund the money back to the insurance company so the benefit will be available again to the patient. How does this happen?

Before refunding any money to a patient, determine how the treatment was paid. Did an insurance carrier pay for all of the treatment or a portion? How much did the patient pay towards the treatment? Once the financial history is reconciled, it is the dental office’s responsibility to refund money to the appropriate parties. If an insurance company paid, then their portion must be refunded to them. A phone call to the carrier’s customer service department or quality review department should provide you with the protocol for refunding the insurance company’s portion of the fee. Generally, when a dental insurance carrier receives a refund from a dentist, the benefit is made available again to the patient.

Many patients may request the full refund be sent to them instead of the insurance company. However, since the treatment was paid by the insurance company, the refund must be sent to the appropriate party. Once patients understand the plan renews benefits, they consider the advantage it affords them and see the wisdom in returning the insurance portion directly to the insurance company.

Prior to refunding the patient for services rendered, determine if all efforts have been made to address the patient’s complaint. Make certain you understand what the patient is asking for and determine if the patient made the payment or if an insurance plan did. Clear communication between the dentist and the patient is essential. Do not forget to document objectively and factually, any discussions you have with the patient specific to treatment concerns. It is suggested to contact your liability insurance to address any quality of care concerns.

before issuing a refund:• Make certain you understand the

patient’s request

• Determine where payment for thetreatment came from

• Checkwiththeplantodeterminetheirrefund protocol

• Documentdiscussionwiththepatient

• Contact liability insurance ifaqualityof care issue

• Documenttherefund

• Havepatientsignrefunddocumentation

• Copy patient on any correspondenceregarding the refund

• Confirmtheplanadjustment ismadeon the next EOB

Sam

ple

form

for

refu

ndin

g m

oney

to

an

insu

ranc

e ca

rrie

r

by Michelle Corboresource Coordinator, Cda Practice support Center


neW membersWELComEto SDDS’s new members, transfers and applicants.

CliP out this handy new member uPdate and insert it into your direCtory under the “new members” tab.

January 2011

imPortant nUmBErS:

SDDS (doctor’s line) . . . . . . . (916) 446-1227

ADA . . . . . . . . . . . . . . . . . . (800) 621-8099

CDA . . . . . . . . . . . . . . . . . . (800) 736-8702

CDA Contact Center . . (866) CDA-MEMBER (866-232-6362)

CDA Practice Resource Ctr . . cdacompass.com

TDIC Insurance Solutions . . (800) 733-0633

Denti-Cal Referral . . . . . . . . (800) 322-6384

Central Valley Well Being Committee . . . . . (559) 359-5631

totaL aCtiVe mEmBErS: 1,307totaL retired mEmBErS: 198totaL dual mEmBErS: 3totaL aFFiliate mEmBErS: 13

totaL student/ ProVisional mEmBErS: 0

totaL Current aPPLICantS: 6totaL dHP mEmBErS: 42

totaL new mEmBErS For 2010: 65

totaL membersHiP (as oF 12/08/10): 1,569

KEEP usUPDatED!Moving? Opening another office?Offering new services?Share your information with the Society!

We can only refer you if we know where you are; and we rely on having your current information on file to keep you informed of valuable member events! Give us a call at (916) 446-1227.

The more accurate information we have, the better we can serve you!

Bryan Randolph, DDSGeneral Practitioner1621 Creekside Dr, Ste 101Folsom, CA 95630(916) 984-6747Dr. Bryan Randolph graduated from Loma Linda University in 1994 with his DDS. He is currently practicing in Folsom and lives in Placerville.

Matthew Sanders, DDSOrthodontist2865 Sunrise Blvd, Ste 114Rancho Cordova, CA 95742(916) 635-5717Dr. Matthew Sanders graduated from Loma Linda University in 2007 with his DDS and later completed his specialty certification in Orthodontics there in 2010. He is currently practicing in Rancho Cordova with fellow SDDS member, Dr. Bernie Steinberg, and in Placerville with fellow SDDS member, Dr. Joseph Atkinson. Dr. Sanders lives in El Dorado Hills with his wife, Joyce.

nEW transFer mEmBErS:Alister Man, DDSTransferred from Northern California Dental SocietyGeneral Practitioner7916 Pebble Beach Dr, Ste 208Citrus Heights, CA 95610(916) 961-6611Dr. Alister Man graduated from the University of Kentucky in 2008 with his DDS. He is currently practicing in Citrus Heights after recently purchasing the practice of fellow SDDS member, Dr. Roy Bonk.

Andrea Sosa, DDSTransferred from San Francisco Dental SocietyGeneral Practitioner8211 Bruceville Rd, Ste 155Sacramento, CA 95823(916) 525-7635Dr. Andrea Sosa graduated from the UOP Arthur A. Dugoni School of Dentistry this year, 2010, with her DDS. She is currently practicing in Sacramento with fellow SDDS member, Dr. Chang Vong.

nEW aPPliCants:Ricardo Andrade, DDSGarrett Lee, DDSDenisse Montalvo, DDSShibani Sehgal, DMDGregory Senter, DDSJonathan Vongschanphen, DDS

it’S tiMe to ReneW YouR 2011 MeMBeRSHiP WitH

ADA, CDA AnD SDDS!

WAYS to ReneW:1. single payment2. 12-month electronic dues

Payment (edP) plan

imPortant datesJanuary 10, 2011 — deadline for 12-month edP payment plan enrollment online at www.cda.org/renew

April 1, 2011 — $100 reinstatement fee applied to anyone who has yet to renew

online dues renewalGo to www.cda.org/renew to renew your 2011 membership online.


Sacramento DiStrict Dental Societyannual holiday party siLent auCtiOn & instaLLatiOn OF OFFiCeRs

DeCeMBeR 7, 2010 • DeL PASO COunTRy CLuB

The Silent Auction was a big hit! In all, we raised $7,450 for the Foundation. Thank you!

Past Presidents in attendance: Back row: Drs. Adrian Carrington, Bob Daby, Matt Campbell, Kevin Keating, Bob Gillis, Kevin McCurry, Don

Rollofson, Kent Daft, Steve Cavagnolo; Front row: Drs. Gordon Harris, Don Hagy, George Koch and Jerry Dobak

Dr. Terry Jones thanks Dr. Adrian Carrington for his service on the Board of Directors

Drs. Greg Heise and Wesley Yee are proud to be a part of the SDDS family.

2011 Executive Committee and New Board Members (left to right): Drs. Wai Chan, Kelly Giannetti, Wallace Bellamy, Victor Hawkins, Jennifer Goss, Terry Jones and Gary Ackerman

(installed by Dr. Bob Daby)

Dr. Jones receives his gift, which says, “UBUNTU: I am who I am

because of you.”

Dr. Wai Chan delivers his address as Incoming President.

Drs. Ash Vasanthan and Rosemary Wu take part in the festivities.

Gayle and Dr. Dennis Peterson enjoy a night full of Christmas spirit and good company.

Dr. Craig Johnson shows Dr. Kevin McCurry a little holiday love.

Dr. Gary Ackerman congratulates new Life Members, Drs. Jim Musser

and Kent Daft

Outgoing Foundation Board Members: Drs. Kent Daft, Don Rollofson

and Gary Ackerman

Margaret Jackson, Dr. Richard Jackson and Deborah Adair share

some holiday cheer.

Outgoing President, Dr. Terry Jones, gives the

year in review.

Judy Yee, Dr. Don Hagy (Past President) and Lucy Hagy join in the fun!

Irene Campbell, Sonja Rasmussen Patel and Camira Patel (our pianist for the social hour)

were dressed to impress.

Thank you, Dr. Oladimeji Sorunke, for contributing to the photos on this page!

Selling your practice? Need an associate? Have office space to lease? Place a classified ad in the nugget and see the results! sdds member dentists get one complimentary, professionally related classified ad per year (30 word maximum; additional words are billed at $.50 per word). Rates for non-members are $45 for the first 30 words and $.60 per word after that. Add color to your ad for just $10! For more information on placing a classified ad, please call the SDDS office (916) 446-1227. Deadlines are the first of the month before the issue in which you’d like to run.

SDDS mEmBEr DEntIStS Can PLaCE CLaSSIfIED

aDS for frEE!


dentists serving dentists — Western Practice sales invites you to visit our website, westernpracticesales.com to view all of our practices for sale and to see why we are the broker of choice throughout northern California. (800) 641-4179. 03-09

great loCation on madison ave in CarmiChael — 40 years established. no mediCal, no capitation. dr. retiring. great, loyal patients and staff — will stay. (916) 966-8567 [email protected]. 12-10

mediCal / dental oFFiCe availaBle June 1, 2010. 1436 sq. feet. 7601 hospital dr, suite 204, sacramento. Call (916) 681-6510 for information. 06/07-10

design your oWn dental suite offering generous tenant improvements for this 800 sq ft office space. rent negotiation is available. the suite is in a three story mid-town dental complex. (916) 448-5702. 11-10

dream oFFiCe shell — niCest / neWest in saCramento! Build / design 2,000 sf to suit. near Watt / el Camino, close to shopping. great for new / existing practice, general / specialty. Call dr. Favero (916) 487-9100. 12-10

Free rent — Fully equipped, 4 ops, dentrix software, arden area, great for starting new practice. Former location of 35 year practice. Contact douglas yee (916) 801-1707. 11-10

oPeratory sPaCe to share with orthodontist or endodontist in general dental office on J Street and 51st street. Contact dr. steven Brazis at (916) 731-5151 to discuss details if interested. 01-C1

suite For lease — in midtown sacramento at 30th & P. ideal for perio, endo or oral surgery. improvements + allowance for modification. Signage, high visibility, on-site parking and freeway access. in the midst of sutter’s medical campus expansion. (916) 473-8810. lic. 01227233. 01-C1

Stop the Screaming! In-office sedation services by MD anesthesiologist • Pedo/Adults • Medi-Cal Provider • 20 years experience • Call (800) 853-4819 or [email protected]. 05-07

loCum tenens — i am an experienced dentist, uoP graduate and i will temporarily maintain and grow your practice if you are ill / maternity leave or on extended vacation. (530) 644-3438. 04-10

loCum tenens — loma linda grad, 1980. temporary dentist for emergencies, vacations and maternity leaves. (530) 823-0502. 01-C1

#1 dentist Partner / assoCiate: experienced gd seeking a long-term, mutually beneficial plan. To discuss possibilities or reserve a meeting, please contact gayle: (916) 784-6982 or [email protected]. temporarily, available for vacations, maternity leave or illness. 01-C1

nEW CLaSSIfIED SECtIonS!Vacation homes • Misc items for sale • Home rentals / sales • Tickets

Contact SDDS at (916) 446-1227 for more information.

3‘-8”

S.V.

6“

2‘-6“

2O -6O

2O -6O

3O -5O

4O -6

O

2‘-6“

lite

S.V.

knee

space

carpet

carpet

3‘-8”

2‘-8”

2‘-2”

8‘-10”

16‘-4”

5‘-4”

MA

IN R

OO

M

BA

TH

RO

OM

2

RO

OM

RO

OM

RO

OM

HA

LL

Vacation Trade

3‘-8”

S.V.

6“

2‘-6“

2O -6O

2O -6O

3O -5O

4O -6

O

2‘-6“

lite

S.V.

knee

space

carpet

carpet

3‘-8”

2‘-8”

2‘-2”

8‘-10”

16‘-4”

5‘-4”

MA

IN R

OO

M

BA

TH

RO

OM

2

RO

OM

RO

OM

RO

OM

HA

LL

Sporting Event Trade

YOU ASKED FOR THIS!

Nugget Survey 2009

greater saCramento area multi-sPeCialty oFFiCe looking for an associate pediatric dentist and orthodontist 2–4 days/week. ideal candidate is a skilled team player looking for long-term commitment. Fax resume to (916) 817-4376. 11-10

exCiting oPPortunity For endodontist — advanced practice with beautiful, new high tech office in foothills of Jackson, California looking for an endodontist to work one day per week, developing into a full practice with great potential. Please fax resume to (209) 223-2719. 01-10

looKing For hygienist and rda. who is also interested in the front. very friendly private practice with no PPo or hmo. someone looking for long term committment. Fax resumé to (916) 362-9761. 01-C1

For sale: assistant Chairs — Pelton chair with bone cloth, adjustable foot rings. Purchased 2002. $150.00. marcus with bone cloth, adjustable foot rings. Purchased 1995. $100.00. 12-10

digital Pano. instrumentarium oP100 d. 7 years old in excellent condition! Come see it, still in use. Call dr. thomas at (530) 753-4728. $16,000 obo. 01-C1

HAVe An uPCoMinG PReSentAtion?the SDDS LCD projector is available for rent!

three days — $100members only pleaseCall SDDS at (916) 446-1227 for more information or to place a reservation.

sdds calendar of eventsJaNUary4 Board of Directors Meeting 6:00pm / SDDS Office

8 CPR BLS Renewal Sutter General Hospital 8:30am–12:30pm

10 CE Committee 6:00pm / SDDS Office

11 General Membership Meeting Shift Happens —

Incorporating New Protocols into Practice Kristy Menage Bernie, RDH, BS, RYT Hygiene Night Sacramento Hilton — Arden West 2200 Harvard Street, Sacramento 6:00pm Social 7:00pm Dinner & Program

13 Member Forum HR Audio Conference 2011 Labor Law Update Noon–1:00pm

FEbrUary4 31st Annual

MidWinter Convention & Expo Sacramento Convention Center

7 Dental Health Committee 6:30pm / SDDS Office

11 Executive Committee Meeting 7:00am / Del Paso Country Club

marcH1 Board of Directors Meeting 6:00pm / SDDS Office

4 Continuing Education Removable Partial Dentures:

Clinical Considerations Alan Carr, DMD, MS Hyatt Regency Sacramento 1209 L Street, Sacramento 6:30pm–8:30pm

January 11, 2011:Shift Happens: Incorporating

New Protocols Into Practice

Earn

2CE UniTS!

JANUARY GENERAL MEMBERSHIP MEETING: hygiEnE nighT

6pm: Social & Table Clinics7pm: Dinner & Program

Sacramento Hilton, Arden West (2200 Harvard Street, Sac)

Presented by:kristy Menage Bernie, rDh, BS, ryT

COURSE OBJECTIvES:• Provide rationale for implementing accelerated periodontal instrumentation protocols over traditional

quadrant scaling and root planning.

• Evaluate current protocols and develop plan of action to incorporate methods to enhance and advance optimal oral health for patients.

YOU ASKED FOR THIS!Nugget Survey 2009

PRSRT STD

US POSTAGE

PAID

PERMIT NO. 557

SACRAMENTO, CA

915 28th StreetSacramento, CA 95816916.446.1211www.sdds.org

ADDRESS SERVICE REQUESTED

for more calendar info, visitwww.sdds.org

3–

CATCH A WAvE AT THE 31ST annUal MiDWinTEr COnVEnTiOnTONS OF CE & A GREAT TIME! YOU WON’T WANT TO MISS IT! fEBrUary 3–4, 2011

Under the

oardwalUnder the


14 “Fun Times” Social Event Ski Trip — Sugar Bowl 6:30am /

leaving from Ginger’s (Roseville)

18 Membership Committee 6:00pm / SDDS Office

Nugget Editorial Committee 6:15pm / SDDS Office

19 CPR Calibration 6:00pm

24 Foundation Board Meeting 6:00pm / SDDS Office

25 Golf Committee 6:00pm / SDDS Office

29 Smiles for Kids Day

Documents

January 2011 Nugget