Idaho State Dental Association

Nonprofit profile at a glance

EIN
826007766
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Boise, ID, USA
Phone
2083437543
Rating confidence
Limited

Official website

Reported finances

Revenue
$717,399
Expenses
$732,555
Assets
$1,209,041
Liabilities
$280,427

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Brooke Fukuoka DMD DABSCD (President)
  • Kailey Housley DDS (Vice President)
  • Spencer Lloyd DMD (President Elect)
  • Tim Penberthy DDS (Immediate Past President)
  • M Lynn Gurney DDS MS (Immed Past President (Left Mid-year))
  • La Dawn Ames (Executive Director (From Mid-Year))

Highest reported compensation

  • Jeremy Miller Interim (Executive Director (Left Mid-Year)): $94,803 total reported compensation
  • La Dawn Ames (Executive Director (From Mid-Year)): $60,338 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The ISDA helps Idaho dentists succeed and support the advancement of the health of the public.

What it reported doing in 2025

Community Outreach:. The ISDA continued monthly TV segments in the largest Idaho market educating the public on the importance of oral health care and highlighting safety protocols designed to protect both patients and practitioners from the spread of COVID-19, encouraging the public to continue to see their dentist. The Association provides a sustained social media presence to increase connection with community and provides relevant oral health care topics, with an average reach of 2,000 per month.(Continued on Schedule O) Community Outreach includes:-General support of approximately 900 member dentists-Demand generation for member dentists through web-based advertising and general outreach -Peer review to assist in patient/dentist complaints -General information resource -Access to discounted products and services

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 91
  • Accountability: 84
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 10 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $95K · 20 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 25/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.