American Academy of Pediatric Dentistry

Nonprofit profile at a glance

EIN
362686639
IRS 990 coverage
2017–2024
Forms available
Form 990 2024, Form 990-N 2016
Location
Chicago, IL, USA
Phone
3123372169
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$11,582,880
Expenses
$12,799,400
Assets
$14,747,766
Liabilities
$4,900,064

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JOHN S RUTKAUSKAS (CEO)
  • SCOTT D SMITH (PRESIDENT)
  • THOMAS G ISON (PRESIDENT-EL)

Highest reported compensation

  • JOHN S RUTKAUSKAS (CEO): $493,278 total reported compensation
  • C SCOTT LITCH (COO): $401,710 total reported compensation
  • PAUL AMUNDSEN (FOUNDATION D): $251,547 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american academy of pediatric dentistry mission is to advance optimal oral health for all children by delivering service that meets and exceeds the needs and expectations of our members, partners and stakeholders.

What it reported doing in 2024

Annual meetings to provide members opportunities to participate in current scientific programs, practice mgmt preservation, discuss research advances, and fellowship with professional colleagues

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 84
  • Accountability: 88
  • Sustainability: 23
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -10.5%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.15; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 15.4%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.8% per year; rating input score 100; 11th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 12 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $493K · 25 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.