Children's Dental Health Project
Nonprofit profile at a glance
- EIN
- 061561317
- IRS 990 coverage
- 2013–2019
- Forms available
- Form 990 2019
- Location
- Washington, DC, USA
- Phone
- 2028338288
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Health Treatment Facilities, Primarily Outpatient
Reported finances
- Revenue
- $800,178
- Expenses
- $1,178,536
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- BURTON L EDELSTEIN DDS MPH (FOUNDER AND PRESIDENT EMER)
- MEG BOOTH (EXECUTIVE DIRECTOR)
Highest reported compensation
- MEG BOOTH (EXECUTIVE DIRECTOR): $176,927 total reported compensation
- AKILAH WILLIAMS (DIRECTOR OF OPERATIONS): $161,997 total reported compensation
- COLIN REUSCH (DIRECTOR OF POLICY): $124,655 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Children's dental health project creates and advances innovative solutions to achieve oral health for all children.
What it reported doing in 2019
Research, education & innovation - activities in an effort to increase access to oral health services for low income children and pregnant women with a primary focus on improving the health care financing and delivery system. Education activities were geared to the following: 1. Efforts to engage congress in the importance of dental benefits provided by the children's health insurance program among other programs that impact oral health. 2. Cdhp convened partner organizations with representation from dental organizations, consumer health and child-focused organizations and others, to address dental needs of all populations, and opportunities within congress and regulatory agencies.
Operating model
- Revenue model
- Donor-supported. 99% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 98% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 79
- Accountability: 84
- Sustainability: 2
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 92.1%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -47.3%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 42.8%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: -2.4% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: -10.2% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -26.9% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 92.1% of spending went to programs
- Governance: 8 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $1.1M in reported program spending
- Leadership: top reported pay $177K · 12 people listed · 2 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 7 filing years from 2013 to 2019
- Contacts: How to reach this organization
- Money network: 5 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 — Sustainability: Operating margin scored 3/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 3/100.