Christian Dental Society

Nonprofit profile at a glance

EIN
860205350
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Cedar Falls, IA, USA
Phone
5635788887
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Professional Societies, Associations
Affiliation
Christianity

Official website

Reported finances

Revenue
$509,719
Expenses
$458,158
Assets
$356,493
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • JONATHAN SPENN DMD (PRESIDENT)
  • CHAD ARAKI DDS (PRESIDENT EL)

People named in this filing

  • JONATHAN SPENN DMD (PRESIDENT)
  • CHAD ARAKI DDS (PRESIDENT EL)
  • JAMES WOLF DDS (PAST PRESIDE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promoting a christian outreach

What it reported doing in 2025

Statement of program service accomplishments: the christian dental society (cds) actively solicits volunteer dentists and health care professionals for charitable service. Cds provides referral services for its teams and clinics overseas in underserved areas. The cds provides fellowship and continuing education courses to members by hosting a summer retreat each year and various continuing education functions at other times. The cds actively solicits portable equipment and supplies for use overseas by dental teams, clinics and schools. Selections of portable dental equipment, instruments and supplies are available to members of the society for mission trips. The cds has been actively involved in establishing fixed clinics and dental laboratories in third world countries. Teams who work overseas also perform needs and assessments for existing facilities to help supply and staff.

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.1%; rating input score 86
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: $80.91 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 10.1%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings

Details

  • Where the money goes: 86.1% of revenue deployed · 95.7% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $439K in reported program spending
  • Leadership: top reported pay $0 · 32 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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: Governance controls: 5 of 6 not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.