Howard Dental Center

Nonprofit profile at a glance

EIN
841312498
IRS 990 coverage
2010–2013
Forms available
Form 990 2013
Location
Denver, CO, USA
Phone
3038630772
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$1,117,631
Expenses
$1,145,669
Assets
$779,471
Liabilities
$29,309

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • ELIZABETH AKALIN (PRESIDENT)

Highest reported compensation

  • DR JOSE SALAZAR-CELI (DENTAL DIREC): $155,192 total reported compensation
  • ERNEST DUFF (EXECUTIVE DI): $75,548 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides comprehensive and integrated oral healthcare services to adults, youth, and children living with HIV/AIDS.

What it reported doing in 2013

1) dentistry- 950 patients served, over 4,000 procedures provided. 2) dental hygiene- 950 patients served. 3) patient services- over 950 patients served with intensive, holistic services to prevent and reduce co-occurring psychological and social issues that impact oral health and overall well-being outcomes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 89
  • Accountability: 100
  • Sustainability: 33
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82%; rating input score 82
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $6.41 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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: 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.68; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 20.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: -3.9% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 82% of revenue deployed · 79.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $907K in reported program spending
  • Leadership: top reported pay $155K · 14 people listed · 5 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2010 to 2013
  • 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.

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 — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.