Michigan Dental Association

Nonprofit profile at a glance

EIN
381300483
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Okemos, MI, USA
Phone
5173729070
Rating confidence
Limited

Official website

Reported finances

Revenue
$7,177,063
Expenses
$6,928,299
Assets
$13,070,225
Liabilities
$3,173,334

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

Leadership & pay

22 people listed

Executive titles in this filing

  • ERIC KNUDSEN DDS (PRES./ IMMEDIATE PAST PRESIDENT)
  • TODD CHRISTY (PRESIDENT ELECT/ PRESIDENT)
  • VINCENT BENIVEGNA (IMMEDIATE PAST PRESIDENT (ENDED 4/24))
  • CHERI NEWMAN (TRUSTEE/ PRESIDENT ELECT)
  • JOHN TRAMONTANA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • WILLIAM SULLIVAN (VP OF ADVOCACY AND PROF. RELATIONS): $227,274 total reported compensation
  • JOHN TRAMONTANA (EXECUTIVE DIRECTOR): $218,147 total reported compensation
  • BRANDY RYAN (DIRECTOR OF HUMAN RESOURCES): $160,963 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 encourage the improvement of the oral health of the public; to enhance members' ability to provide ethical care to the public through education, training and service; and to promote the science of dentistry.

What it reported doing in 2024

The journal: the journal is the official publication of the association and its members. Approximately 6,648 issues are mailed out 12 times annually. The journal is designed to further educate the association'smembers and the public of enhancements to the practice of dentistry.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program 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: 90
  • Accountability: 83
  • Sustainability: 46
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 71.4%; rating input score 71; 12th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 3.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 13.2%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.7% per year; rating input score 100; 14th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $227K · 22 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 6 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.