American Equilibration Society

Nonprofit profile at a glance

EIN
237131699
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Park Ridge, IL, USA
Phone
8476966411
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$505,561
Expenses
$385,141
Assets
$232,398
Liabilities
$0

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

Leadership & pay

16 people listed

Executive titles in this filing

  • LAWRENCE MORRIS (2ND PAST PRESIDENT)
  • JASON LUCHTEFELD (IMMEDIATE PAST PRESIDENT)
  • ROBERT SUPPLE (PRESIDENT)
  • MICHELLE LEE (PRESIDENT-ELECT)
  • ADAM WINCKLER (VICE PRESIDENT)

People named in this filing

  • LAWRENCE MORRIS (2ND PAST PRESIDENT)
  • JASON LUCHTEFELD (IMMEDIATE PAST PRESIDENT)
  • ROBERT SUPPLE (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Aes is the leading organization of dental professionals advancing the science and clinical application of knowledge in occlusion, tmd and comprehensive oral care for the well-being of those we serve.

What it reported doing in 2024

Aes maintained a member website complete with a current newsletter, provider directory for patients and professionals, access to an online continuing education, member forum, scientific literature review, and library of other educational materials which is supported by member dues. The aes provides advance credentialing to members who demonstrate a superior knowledge of occlusion and tmd via verified continuing education. The aes contracted for a vendor to staff an office and respond to member needs and inquiries. The association's board of directors has engaged celtic chicago, inc. To perform association management duties on behalf of the organization. Celtic chicago, inc. Assists with budgeting, conference management, marketing and other duties necessary for the operation and growth of the association. Such activities are performed under the supervision of the board of directors.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 66
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 85%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.8%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 47.7% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 85% of spending went to programs
  • Governance: 16 of 16 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $327K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.