Mississippi Dental Association
Nonprofit profile at a glance
- EIN
- 237104321
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Flowood, MS, USA
- Phone
- 6016649691
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $843,738
- Expenses
- $767,092
- Assets
- $2,002,846
- Liabilities
- $363,204
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Executive titles in this filing
- ERIC HERRINGTON DMD (PRESIDENT)
- CHARLES BELKNAP DMD (PRESIDENT EL)
Highest reported compensation
- WAHNEE SHERMAN (EXECUTIVE DI): $112,800 total reported compensation
- ERIC HERRINGTON DMD (PRESIDENT): $4,000 total reported compensation
- CHARLES BELKNAP DMD (PRESIDENT EL): $2,000 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 encourage the improvement of the oral health of the public; to enhance members' ability to provide care to the public through education, training, and service; and to promote the science of dentistry.
What it reported doing in 2024
The association organizes and promotes an annual state meeting, raises awareness and advocates for optimal oral health practices and the dental profession throughout the state, plans and conducts professional continuing education programs and provides other services that members would not be able to obtain on their own. The association also provides communications via printed and electronic formats on a regular basis to active practicing, licensed members.
Operating model
- Revenue model
- Other-operating. 72% 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 86
- Accountability: 86
- Sustainability: 55
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: 9.1%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 2.61; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 15.7%; rating input score 21; 21st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 4% per year; rating input score 100; 34th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 24 of 24 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $113K · 25 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- Review — Sustainability: Operating margin scored 59/100.
- High — Sustainability: Officer compensation ratio scored 21/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.