Chicago Dental Society

Nonprofit profile at a glance

EIN
360898765
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3128367300
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$11,279,998
Expenses
$10,222,423
Assets
$39,803,639
Liabilities
$9,405,710

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

Leadership & pay

20 people listed

Executive titles in this filing

  • DAVID LEWIS JR (PRESIDENT)
  • DENISE D HALE (PRESIDENT -)
  • HEATHER NASH (CEO)

Highest reported compensation

  • HEATHER NASH (CEO): $345,175 total reported compensation
  • KEITH TRISTANO (CFO): $263,592 total reported compensation
  • CHERYL MORA (DIR. OF PROG): $208,674 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 health of the public, to promote the art and science of dentistry and to represent the interest of the members of the profession and the public which it serves.

What it reported doing in 2024

All activities - covers all aspects of the chicago dental society's activities including work with nine branches, formulating programs relating to community oral health, access to care and to provide assistance, guidance, support and advocacy for the dental profession and the public they serve.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 78
  • Accountability: 37
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 1st 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: 94.2%; rating input score 94; 23rd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 3.89; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 23.5% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -1.1% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $345K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 28 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.