Samaritan Dental Foundation

Nonprofit profile at a glance

EIN
863545741
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Gaylord, MI, USA
Phone
9897316741
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Reported finances

Revenue
$27,659
Expenses
$37,644
Assets
$134,960
Liabilities
$55

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

Leadership & pay

1 person listed

People named in this filing

  • RYAN B MCMAHAN (OFFICER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide access to dental care to underserved persons and communities as well as to provide access to educational opportunities for students within the dental field who are passionate about meeting the dental needs of underserved persons.

What it reported doing in 2025

To provide access to dental care to underserved persons and communities as well as to provide access to educational oppotunities for students within the dental field who are passionate about meeting the dental needs of underserved persons.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 38
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.6%; rating input score 81
  • Program expense ratio: 59.1%; rating input score 59
  • 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -36.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 3.59; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 50.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -95.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -71.7% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 80.6% of revenue deployed · 59.1% of spending went to programs
  • Governance: 0 of 1 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Review — Financial Efficiency: Program expense ratio scored 59/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.