Lincoln Dental Services Inc

Nonprofit profile at a glance

EIN
562166910
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Gastonia, NC, USA
Phone
7044511551
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Health Treatment Facilities, Primarily Outpatient

Official website

Reported finances

Revenue
$1,024,686
Expenses
$837,788
Assets
$10,166,646
Liabilities
$8,639,102

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

Leadership & pay

2 people listed

Highest reported compensation

  • Robert Martin (Executive Dir.): $36,000 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 provide funding and technical support for nonprofit organizations in North Carolina providing medical care to uninsured and under/insured individuals. Includes providing technical assistance regarding structure and capital financing for nonprofit charitable organizations.

What it reported doing in 2024

Advisory services and interest expense on loans used to support capital financing for Not-for-Profit organizations.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.3%; rating input score 80
  • Program expense ratio: 99.9%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.2%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 12.14; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 55; 55th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 19.5% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 80.3% of revenue deployed · 99.9% of spending went to programs
  • Governance: 2 of 2 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $837K in reported program spending
  • Leadership: top reported pay $36K · 2 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2009 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 55/100.