Greater New York Academy of Prosthodontics Inc

Nonprofit profile at a glance

EIN
133367468
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Hackensack, NJ, USA
Phone
2014406522
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$1,084,250
Expenses
$881,101
Assets
$1,183,624
Liabilities
$154

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DR ERNESTO LEE (PRESIDENT ELECT)
  • DR GLENN SIMONELLI (PRESIDENT)
  • DR MARION BROWN (IMMEDIATE PAST PRESIDENT)
  • DR MIJIN CHOI (VICE PRESIDENT)
  • DR ROBERT RAWDIN (2ND PAST PRESIDENT)

Highest reported compensation

  • CAROL BENSKY (EXEC. DIRECTOR): $43,200 total reported compensation

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

Overview

Mission

To promote the art, science and practice of prosthodontics and to elevate its standards; to be alert to new developments in order it may be able to render an improved health service; to promote the highest standard of ethics and of professional fellowship; to foster and promote a better understanding among the various specialties of dentistry and all related professions; and to recognize, promote, and stimulate research.

What it reported doing in 2024

The organization conducts meetings and seminars contributing to dental research including prosthodontics.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 64
  • Accountability: 74
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 75
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 2.1%; rating input score 2; 25th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.7%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 8.5% per year; rating input score 100; 53rd percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 92.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $819K in reported program spending
  • Leadership: top reported pay $43K · 15 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Grant itemization coverage scored 2/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Review — Sustainability: Officer compensation ratio scored 53/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.