PACIFIC COAST SOCIETY OF ORTHODONTISTS · CONFIDENTIAL
WOCON
EVENTS
Annual Session Financial Review — 2022 through 2025
PREPARED FOR ANNUAL WOCON MEETING · APRIL 2026
FOUR-YEAR SNAPSHOT
Executive Summary
YEARLY AVERAGE SPEND
$230,313
2025 BUDGET ACCURACY
+0.5%
LARGEST SINGLE VARIANCE
−$60,329
ACTUALS CAGR
+1.72%/yr
Annual Budget vs Actuals
Total event spend by year, 2022–2025, with % variance overlay
2025 Cost Composition
Actual spend by event, sorted ascending
Variance Heatmap — % Over / Under Budget
Per-event variance % by year · Saturated red = over budget · Saturated green = under budget
EVENT 2022202320242025
Apprec. Dinner F/AV/Ent. +17.3%−15.6%−13.2%−8.4%
Apprec. Dinner Transportation +37.8%−31.1%——
Board / Spouse Reception +8.0%−8.1%−7.1%+3.1%
Closing Celeb. Entertainment ———+27.3%
Closing Celebration F/B +14.6%−0.6%−21.9%+12.8%
Educator’s Event −47.5%+111.2%−55.0%−5.6%
New & Younger Member Event +25.3%−27.8%−23.7%−21.8%
Past Presidents’ Lunch +26.2%−8.0%−13.3%−64.3%
President’s Dinner (discontinued) −11.6%———
Welcome / Opening Reception +16.6%−17.9%−21.6%−17.3%
Women’s Breakfast +10.7%−14.9%−2.9%+7.1%
≥+30% over
+10–30% over
Within ±10%
−10–30% under
≤−30% under
N/A
Key Findings
01
COST CONCENTRATION RISK
Closing Celebration F/B represents 53–58% of total annual event spend across all four years. Single-vendor risk warrants dedicated contract oversight.
02
2024 ANOMALY · $60K UNDERSPEND
The −$60,329 underspend in 2024 (−24.1%) was driven primarily by F/B coming in $25.9K below a $118K budget. Root cause undocumented.
03
PROGRAM EXPANSION · ENTERTAINMENT
Closing Celebration Entertainment did not exist through 2023, escalated to $38,200 in 2025 — a 6× single-year increase. Formalize a budget methodology.
04
BUDGET DISCIPLINE IMPROVING
2025 total variance of +0.5% is the tightest in the review period. Ten of eleven active events came within ±25% of budget.

Event Detail

All four years · per-event budget, actuals, and variance

EVENT 2022 2023 2024 2025
BUDGETACTUALS$ VAR% VAR BUDGETACTUALS$ VAR% VAR BUDGETACTUALS$ VAR% VAR BUDGETACTUALS$ VAR% VAR
Apprec. Dinner F/AV/Ent. $22,000$25,800+$3,800+17.3% $18,000$15,200−$2,800−15.6% $20,000$17,350−$2,650−13.2% $22,000$20,150−$1,850−8.4%
Apprec. Dinner Transportation $4,500$6,200+$1,700+37.8% $4,500$3,100−$1,400−31.1% ———— ————
Board / Spouse Reception $8,000$8,640+$640+8.0% $8,000$7,350−$650−8.1% $8,500$7,900−$600−7.1% $9,000$9,280+$280+3.1%
Closing Celeb. Entertainment ———— ———— $0$8,500+$8,500— $30,000$38,200+$8,200+27.3%
Closing Celeb. Transportation ———— ———— ———— ————
Closing Celebration F/B $118,000$135,192+$17,192+14.6% $94,100$93,510−$590−0.6% $118,000$92,193−$25,807−21.9% $130,000$146,580+$16,580+12.8%
Educator’s Event $4,000$2,100−$1,900−47.5% $4,000$8,450+$4,450+111.2% $4,000$1,800−$2,200−55.0% $4,500$4,250−$250−5.6%
New & Younger Member Event $9,000$11,280+$2,280+25.3% $9,000$6,500−$2,500−27.8% $9,500$7,250−$2,250−23.7% $10,000$7,825−$2,175−21.8%
Past Presidents’ Lunch $6,500$8,200+$1,700+26.2% $6,000$5,520−$480−8.0% $6,000$5,200−$800−13.3% $6,000$2,140−$3,860−64.3%
President’s Dinner (disc.) $49,675$43,900−$5,775−11.6% ———— ———— ————
Welcome / Opening Reception $14,000$16,320+$2,320+16.6% $14,000$11,500−$2,500−17.9% $14,000$10,978−$3,022−21.6% $15,000$12,400−$2,600−17.3%
Women’s Breakfast $12,000$13,285+$1,285+10.7% $12,000$10,210−$1,790−14.9% $12,000$11,650−$350−2.9% $14,000$15,000+$1,000+7.1%
TOTAL $247,675$271,017+$23,342+9.4% $189,600$175,440−$14,160−7.5% $249,900$189,571−$60,329−24.1% $283,700$285,225+$1,525+0.5%
METHODOLOGY & NOTES
  1. Variance sign convention: positive = actuals exceeded budget (over-spend, red). Negative = actuals below budget (under-spend, green).
  2. % Variance = (Actuals − Budget) ÷ Budget × 100%. Recalculated from source values.
  3. Total row % variance = dollar-weighted aggregate: (sum of all actuals − sum of all budgets) ÷ sum of all budgets × 100%.
  4. Cells marked “—” indicate no budget allocated and no spend occurred (N/A), or event was not active that year.
  5. Source: PCSO 2026 Budget Preliminary (75 rebate worksheet), rows 234–245.
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