May 11, 2013


Ms. Judith Bingham
115 Minnesota Avenue
Beaumont, CA 92223-2816

Dear Ms. Bingham:

A recent letter from you has acknowledged receipt of the following items that you had previously requested from the DPCA:

1.all documents submitted with Form 1023
2.all documents the IRS required the DPCA to submit in support of its application
3.exemption ruling letter issued by the IRS

In subsequent communications, you have continued to ask for the following documents:

4.financial statements, general ledger and all bank statements from all financial institutions (including savings and investments)
   for the last two fiscal years 2011 and 2012
5.list of employees- paid and volunteer
6.all check warrants approved by the Board during the last two fiscal years, 2011 and 2012

In regards to request #5, the DPCA has no employees and the list of our volunteers can be found in the Members' Resource Directory.  It consists of our committee members and the Board of Directors.  From time to time there are other volunteers who step up to help but due to the ever changing list of folks, it is difficult to track everyone.  For example, at a National Specialty, there is a large group who step up to do specific tasks, but that list often changes each year with the change of location of the National Specialty. 

In regards to requests #4 and #6, the DPCA Board of Directors has no issue with you going to the Treasurer's home to view these records.  Sec. 487 of the Michigan Nonprofit Corporation Act of 1982 provides, as follows:

(1) Upon written request of a shareholder or member, a corporation shall mail to the shareholder or member its balance sheet as at the end of the preceding fiscal year; its statement of income for such fiscal year; and, if prepared by the corporation, its statement of source and application of funds for such fiscal year.
(2) A person who is a shareholder or member of record of a corporation, upon at least 10 days' written demand, may examine for any proper purpose in person or by agent or attorney, during usual business hours, its minutes of shareholders' or members' meetings and record of shareholders or members and make extracts therefrom, at the places where they are kept pursuant to section 485.

The DPCA has seven bank and investment accounts which are needed because of our National that moves around the country, online activity, investment activity, etc.  In 2011 and 2012, over 1000 checks were written out of these accounts.  On average, most checks are for expense reimbursement from the volunteers who incur costs on behalf of the club.  Most of these expense reimbursements are supported by a large volume of small receipts such as postage receipts, copy receipts, shipping supplies, etc., which take hours to copy since the Treasurer would be required to un-staple them, organize them, copy them and then staple each and re-file them. Some of the larger expenditures have many supporting invoices and receipts in support of them, such as all of the Banquet Event Orders from hosting a National Specialty.  The thickness of the volume of receipts behind the one check paid to the hotel is at least 6-8 inches.  That is just one single check written at the National and there are many more.  The paid bills and bank statements alone usually take up 3-4 drawers of a large file cabinet for each year.

Your request is therefore onerous and unreasonable as measured by its effect on the club in general and the Treasurer in particular, and magnified by the fact that there are over 2,000 members of the club, all of whom have the same rights of membership as do you.    We have provided those records required by law (as you acknowledged in your letter) but do not have the resources to provide copies of these records to you and to every other member who may request them.

You are welcome to contact the Treasurer to make arrangements to inspect the financial The 2011 reviewed financial s tatements will soon be available.  The financial statements are produced by an independent CPA.   We are also currently working on the 2012 statements with the CPA as well and hope to have those available soon as well.
Lastly, another communication from you stated that the 2000 minutes were missing.  The minutes of the meetings of the DPCA Board of Directors held at the 2000 National are on the DPCA.org website and contain our discussions re: changing to a 501(c) (3) organization and the vote by the board to make those changes.  They include questions from the chapter clubs (as they were informed about these changes in the meetings at the National and subsequent communications) before the Board voted to approve the change in tax classification.  The chapter clubs explicitly asked if there were changes to the Constitution and Bylaws that would need membership approval in order for the tax classification change to be approved which, of course, they were told that there were (see pages 5, 6, 13, and 14 for the above discussions).  You have previously received directly from Ellen Hanley the official ballot, with the explanation of the reasons for the changes and the results we received from the CPA.
Please contact Julie Stade directly to make reasonable arrangements to review the records you have requested.
On behalf of the Board of Directors,


Anthony DiNardo, D.M.D