The Cincinnati Dental Society's Oral Health Foundation

Nonprofit profile at a glance

EIN
202772729
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
Cincinnati, OH, USA
Phone
5139843443
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$182,563
Expenses
$284,925
Assets
$1,419,242
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Dr Monica Newby DDS (Vice President)
  • Kenneth C Brandt DDS (President)
  • Victoria Nixon (Executive Director)

Highest reported compensation

  • Victoria Nixon (Executive Director): $159,008 total reported compensation

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

Overview

Mission

Provides free dental care to children and veterans.

What it reported doing in 2025

Provides free dental care to children ages 3 to 18 under two programs: Children's Specialty Dental Care Program and Foundation of Smiles. Families must complete an application, show proof that their annual income level meets the program's requirements, and are not covered by any dental insurance, including Medicaid. In certain situations the Foundation may help cover the cost of services not covered under Medicaid.

Operating model

Revenue model
Investment-supported. 72% of the money available for current operations came from recurring investment income.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 84
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 80.7%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -56.1%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 4.98; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 8.6%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 80.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $230K in reported program spending
  • Leadership: top reported pay $159K · 10 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.