Related Cases: Rhode Island's Christine Azulay indicted by grand jury | Arizona Orthodontist Dr. Andrew L. Kassman and spouse indicted for embezzlement
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<div style="text-align: center;"> </div>
<div style="text-align: center;"><span style="color: #333333;"><span style="font-size: 18pt;">Dental Embezzlement News<br></span></span></div>
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<td align="left" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;"><div><span style="font-size: 14pt;"><a name="We Love to Talk!" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a><span style="color: #ffff00;"><b>We Love to Talk!</b></span></span></div>
<div>Here are some of the places you can hear us speak:</div>
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<div>Nov 15</div>
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<div>Dalhousie University, Halifax NS</div>
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<div>Nov 18</div>
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<div>Patterson Dental, Miami FL</div>
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<div>Nov 19</div>
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<div>Patterson Dental, Fort Lauderdale FL</div>
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<div>Nov 20</div>
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<div>Patterson Dental, Stuart FL</div>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 20</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Grand Strand Dental Society, Charleston SC<br></td>
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<div>Dec 3</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>American Association of Orthodontists
webinar (AAO members only)</div>
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<div>Dec 4</div>
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<div>Paragon Management, Washington DC</div>
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<div>Dec 6</div>
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<div>ITI Study Club, Kennesaw GA</div>
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<div>Dec 9</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>American Association of Orthodontists
webinar (AAO members only)</div>
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<div><b><span style="text-decoration: underline;">2015</span></b></div>
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<div>Jan 24-25</div>
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<div>Carestream Oral Surgery Summit,
Atlanta GA</div>
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<div>Jan 29</div>
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<div>topsFest, Atlanta GA</div>
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<div>Feb 12</div>
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<div>American Academy of Dental Group
Practice, Las Vegas NV</div>
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<div>Feb 19</div>
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<div>Ortho2 User Group Meeting, Scottsdale
AZ</div>
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<div>Mar 5</div>
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<div>Pacific Dental Conference, Vancouver
BC</div>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Mar 6</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Cloud9Ortho Users Meeting, Atlanta GA</td>
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<div>Apr 9</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>New Orleans Dental Conference, New
Orleans LA</div>
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<div>Apr 14</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Fox River Dental Society, Geneva, IL</div>
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<div>May 8</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>American Association of Endodontists,
Seattle WA</div>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Jul 31</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Arkansas Association of Orthodontists, Little Rock AR</td>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Sept 11</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>Northeastern Society of Orthodontists,
Providence RI</div>
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<div>Nov 5</div>
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<td width="178" style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">
<div>ADA Annual Meeting, Washington DC</div>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 10</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Limestone City Study Club, Kingston ON</td>
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<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Nov 24</td>
<td style="padding:0px;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#ffffff;background-color:#000096;">Lexington Oral Surgery Study Group, Lexington KY<br></td>
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<div> </div>
<div>To book a great speaker for your meeting or study club, please send an email <a href="mailto:requests@dentalembezzlement.com" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here</a> or call us at 888-398-2327.</div></td>
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<div style="text-align: left;"><span style="font-size: 14pt;"><b><span style="color: #ffff00;">Prosperident's Mission</span></b><br></span></div>
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<div><b> “We eliminate uncertainty for dentists with embezzlement concerns and maximize financial and emotional recovery for victims.”</b></div>
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<div><span style="color: #ffff00;"><span style="font-size: 14pt;"><b>Check out our web store</b></span></span><b><span style="font-size: 12pt;"><br></span></b></div>
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<div><span style="font-size: 10pt;">You can find our web store at <a href="http://www.dentalembezzlement.com/store" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">www.dentalembezzlement.com/store</a>.</span></div>
<span style="font-size: 10pt;"> </span>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;">Our most-requested document is our Embezzlement Risk Assessment Questionnaire. </span></div>
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<div><span style="font-size: 10pt;"> </span></div>
<div><span style="font-size: 10pt;">The Questionnaire is designed to allow a dentist to determine the likelihood that he or she is being embezzled, in 20 minutes or less.<br></span></div>
<div><span style="font-size: 10pt;"> </span></div>
<div><span style="font-size: 10pt;">Until November 30, we are pleased to offer this guide for 25% off the regular price of $79. Just use offer code <span style="color: #000000;"><b><span style="background-color: #ffff00;">THANKSGIVING</span></b></span> when ordering.</span></div>
<div><span style="font-size: 10pt;"> </span></div>
<div><span style="font-size: 10pt;">If you have previously purchased this guide, or if you are a current or former Prosperident investigation client, just email us <a href="mailto:requests@dentalembezzlement.com" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">here</a> and we will be happy to send you one for free.</span></div>
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<div> </div>
<div><span style="color: #ffff00;"><span style="font-size: 14pt;"><b>What Not To Do If You Suspect You Have Been Embezzled</b></span></span><b><span style="font-size: 12pt;"><br></span></b></div>
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<p style="text-align: center;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_patlittlephoto_9.jpg" height="139" width="99"></p>
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<div>From the Summer 2014 edition of <i>The Progressive Dentist</i></div>
<div> </div>
<div>As dentists, we have invested enormous time and resources obtaining
our education, growing our practices and pursuing other professional
endeavors. Additionally, we invest heavily in training and developing
our dental team to assist us in achieving our professional and financial
goals. Sadly, over the course of our careers, there is a three in five
chance that one or more of our trusted team members will commit
embezzlement.</div>
<div>This is a violation of our trust and can be emotionally and
financially devastating. Some of you have already been embezzled in the
past and know all too well the consequences that result from this crime.
Embezzlement also impacts the rest of your team, and they often are
afraid you will no longer trust them, which can have a significant
impact on team morale. Additionally, you will be required to hire,
train, and build trust with a new team member. Therefore, it is
imperative that you learn to recognize the early warning signs of
embezzlement in order to minimize its impact. It is also paramount that
you respond correctly if you suspect someone on your team may be
committing embezzlement.</div>
<div> </div>
<div><a href="http://theprodentist.com/what-not-to-do-if-you-suspect-you-have-been-embezzled/" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">READ MORE</a></div></td>
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<div><b><span style="color: #ffff00;"><span style="font-size: 14pt;">Introducing Jonathan VanHorn</span></span></b></div>
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<div><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_johnathanvanhorn_1.jpg" height="106" width="164"></div>
<div>Jonathan VanHorn is certainly an interesting guy. He is a CPA, but has moved beyond the traditional CPA bailiwick of "historical" work like P&Ls and income tax filing.</div>
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<div>Jonathan has founded a company called Dentistmetrics and now uses his considerable financial knowledge to help dentists improve their financial outcomes. The following is an article that he wrote for our newsletter. Welcome, Jonathan!</div>
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<div><span style="font-size: 12pt;"><span style="color: #ffff00;"><b><i>The Fifteen Numbers that Will Make (or Break) Your Dental Practice.</i></b></span></span></div>
<div>I finished a goal setting session with a client this morning, and as we were wrapping up my client said to me, "If I'd set these plans in motion five years ago, I'd be taking home nearly $15,000 more a month right now. If only I had known what I didn’t know."</div>
<div>Many dentists know that "stats", “benchmarks”, and "KPIs" exist, but don't know where to start looking for improvements. </div>
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<div>This article covers three of the most important numbers I've compiled through my time as a dental coach and dental CPA. These numbers should give you a <b>starting point </b>for your practice. I’ve looked at a lot of dental practices and the practices that have mastered these numbers are typically the most successful in terms of profit. </div>
<div>I do want to emphasize that <i>averages apply to <span style="text-decoration: underline;">everyone</span> but <span style="text-decoration: underline;">no one</span> at the same time. </i>What does this mean? It means don’t immediately get upset over your performance if you look at these stats and are underperforming. It also means that just because you meet these three numbers, you aren’t guaranteed to be maximizing your potential.</div>
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<div><span style="color: #ffff00;"><b>The Three KEY Numbers for any Dental Practice</b></span></div>
<div>But wait, the title is “Fifteen” not “Three”! What gives? I’m only able to share three of these numbers in this article, BUT, if you’d like to see a free report with <span style="text-decoration: underline;">more than</span> fifteen of these same statistics, including a mini-guide with precise information on how to <b><span style="text-decoration: underline;">really</span></b> get value out of tracking your performance, visit <a href="http://dentistmetrics.com/prosperident" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">http://dentistmetrics.com/prosperident</a> for a copy of the full report.</div>
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<div><b>#1 - Wages and Salaries including payroll taxes benefits (not including associates, or owner’s expenses)</b></div>
<div>Goal: 25% of net productions. If you have stable and consistent earnings, you can use collections, but net productions are a better indicator overall.</div>
<div>Subgoal: Of the 25% compared to net productions, around 1/3rd should be hygiene. (around 8% to net productions) That leaves 17% for the office manager, the front desk, and dental assistants.</div>
<div>Subgoal: For every $35,000 in monthly collections, you have one front office staff.</div>
<div>Where you should look if you don't meet the standard:</div>
<ul>
<li>Are you
overstaffed? </li>
<li>Are you
overpaying your employees?</li>
<li>Is this a
production problem?</li>
</ul>
<div><b>#2 - Dental Supplies</b></div>
<div>Big Picture Goal: 5% of net productions.</div>
<div>This can vary a bit depending on the services you offer. But 5% is where you should set your sights.</div>
<div>If you need help on lowering your supply costs, I wrote a set of posts covering this exact topic which you can find here: <a href="http://dentistmetrics.com/guide-how-to-save-on-dental-supply-costs/" target="_blank" title="How to Save on Dental Supplies" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">How to lower your dental supply costs.</a></div>
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<div><b>#3 - Hygiene Rule of Three:</b></div>
<div>· Hygiene should equal 1/3rd the production for the practice.</div>
<div>· Hygiene should be compensated at 1/3rd production.</div>
<div>· Less than 3 hours a week unscheduled/cancelled hygiene scheduled per hygienist. (also called open hygiene)</div>
<div>If you don't meet the standard:</div>
<ul>
<li>What is your
average daily production for each hygienist?</li>
<li>What is the
average production per patient seen from each hygienist?</li>
<li>What is your
recall efficiency? (How many hygiene patients reschedule?)</li>
</ul>
<div>To recap:</div>
<div>The three base numbers every practice should keep track of are the three big picture stats here. If you keep these numbers in line, you will have the basis for a fantastic practice. However, this isn't the end all be-all of every practice.</div>
<div>If you want more stats, such as:</div>
<ul>
<li>The baseline
goal per day for each hygienist.</li>
<li>The goal for
each hygienist's service.</li>
<li>How many new
patients a day you need to aim for.</li>
</ul>
<div>And more than 13 other KPI's for dental practices, along with a step by step guide of how to look at these numbers check out <a href="http://dentistmetrics.com/prosperident" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;">http://dentistmetrics.com/prosperident</a> for a full report.</div>
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<div><a name="A note from our CEO" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a></div>
<div><span style="font-size: 14pt;"><span style="color: #000080;"><a name="A note from our CEO" style="font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; font-weight: normal; color: #fff100; text-decoration: underline;"></a>A Note From Our CEO:</span></span></div>
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<div><span style="font-size: 12pt;"><span style="color: #000000;"><b>Embezzlement, Baby Boomers and The Culture of Entitlement<br></b></span></span></div>
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<div><span style="color: #000000;">I recently attended a presentation about the different ways that Baby Boomers, Gen Xs and Gen Ys make buying decisions. One of the points made by the speaker is that we are currently raising a generation of kids who never get to "lose" (when we now give medals to kids for participating instead of winning) and who, even as they enter adulthood, still have their parents fighting their battles for them (for an interesting read on this, check out this <a href="http://www.huffingtonpost.com/Mickey-goodman/are-we-raising-a-generati_b_1249706.html" style="font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;font-weight:normal;color:#a1410d;text-decoration:underline;">Huffington Post</a> article). </span></div>
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<div><span style="color: #000000;">One generational change that the presenter discussed was that now most parents repeatedly tell their children that they are "special" (whereas when I was growing up in the 1960's, parents used the word "special" in an almost derogatory way -- as in "What do you think you are, special or something?").</span></div>
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<div><span style="color: #000000;">Part of my interest in these changes relates to my role as parent of a 12-year-old son (who is frequently told that he is special), but I am also interested in anything that explains any part of the explosion in dental office embezzlement we have seen over the past two decades. </span></div>
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<div><span style="color: #000000;">There has clearly been a seismic shift in the environment in which we raise our kids. Since it is we adults who create the framework in which our offspring develop, I have to conclude that changed parenting mirrors a change in our values and is not an adaptation to newborns behaving differently from birth. </span></div>
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<div><span style="color: #000000;">I am certainly not advocating a return to the "Mad Men" 1960's when kids sat on smoking parents' laps in the front seat of cars and bullying was almost encouraged; I'm simply considering changes in societal values and their potential effect on embezzlement.<br></span></div>
<div><span style="color: #000000;"><br></span></div>
<div><span style="color: #000000;">I've said before that our embezzlers fall into two categories, "Needy" and "Greedy", with Needy thieves pushed by financial need and the Greedy stealing for emotional reasons. One observation I have often made about Greedy thieves is that they feel that they have underachieved in life and that they "deserve" certain things that their incomes don't permit. I am sure that I am not the only one who sees the parallel between the concept that "everyone should be considered a winner, regardless of effort and ability" and "life hasn't rewarded me the way that it should, and therefore I am justified in correcting this societal oversight by stealing". </span></div>
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<div><span style="color: #000000;">So what I realized from the lecture I attended is that probably Baby Boomers and Gen Xs worldview makes some of them feel more "entitled" to embezzle than perhaps their parents felt. This entitlement would certainly explain some part of why embezzlement in dentistry has been such a growth industry.<br></span></div>
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<div><span style="color: #000000;">Thanks, as always, for reading.<br></span></div>
<div>S</div>
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<div>S</div>
<div><span style="font-size: 10pt;"><span style="color: #000080;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_davidsignature_4.png" height="75" width="189"><br></span></span></div>
<span style="font-size: 10pt;"><span style="color: #000080;"><br></span></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000080;"> </span></span></div>
<div><span style="font-size: 10pt;"><span style="color: #000080;">David Harris, MBA CMA CFE CFF<br></span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;"><span style="font-size: 10pt;"><span style="color: #000080;">Chief Executive Officer</span></span><br></span></span></div></td>
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