The American Academy of Periodontology Foundation

Nonprofit profile at a glance

EIN
363763801
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3125733256
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Medical Disciplines

Official website

Reported finances

Revenue
$1,371,766
Expenses
$1,447,871
Assets
$8,526,501
Liabilities
$754,013

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

Leadership & pay

24 people listed

Executive titles in this filing

  • JOHN HERRIN (PRESIDENT THRU 10/31/24)
  • LISA MASTERS (VICE PRESIDENT THRU 10/31/24)
  • CHRISTOPHER RICHARDSON (VICE PRESIDENT STARTING 11/1/24)
  • JOAN OTOMO-CORGEL (PAST PRESIDENT THRU 10/31/24)
  • LISA MASTERS (PRESIDENT STARTING 11/1/24)
  • ROBERT VITAS (EXECUTIVE DIRECTOR THRU 12/31/24)

Highest reported compensation

  • ROBERT VITAS (EXECUTIVE DIRECTOR THRU 12/31/24): $191,977 total reported compensation
  • KYLE GORDEN (EXECUTIVE DIRECTOR STARTING 10/21/24): $36,960 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The american academy of periodontology foundation, inc.is the premier philanthropic entity ensuring the viability and sustainability of the specialty of periodontics and dental implant surgery. It serves to advance the specialty of periodontology and dental implant surgery through advocacy, research, and education.

What it reported doing in 2024

To improve the periodontal and general health of the public through increasing public and professional knowledge of periodontal diseases and their therapies, stimulating basic and clinical research to generate new knowledge and enhancing educational programs at all levels to create opportunities in periodontal education and practice.

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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: 41
  • Transparency & Controls: 80
  • Accountability: 95
  • Sustainability: 49
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.1%; rating input score 49
  • Program expense ratio: 38.1%; rating input score 38
  • Fundraising efficiency: $2.55 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97%; rating input score 97; 44th percentile among comparable filings
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -5.5%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 5.89; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: -2% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 49.1% of revenue deployed · 38.1% of spending went to programs
  • Governance: 15 of 15 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $551K in reported program spending
  • Leadership: top reported pay $192K · 24 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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 — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.