The DALE Foundation

Nonprofit profile at a glance

EIN
272407676
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Chicago, IL, USA
Phone
3126423368
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$27,243
Expenses
$18,132
Assets
$810,020
Liabilities
$7,048

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Sandra Garcia Young (President)
  • Laura L Skarnulis (Chief Executive Officer)

Highest reported compensation

  • Laura L Skarnulis (Chief Executive Officer): $556,449 total reported compensation
  • Janee Tamayo (Board Member): $3,000 total reported compensation
  • Vicki Brett (Board Member): $3,000 total reported compensation

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

Overview

Mission

The Organization supports the work of the Dental Assisting National Board, Inc. The DALE Foundation conducts research to support the profession, provides scholarship opportunities, and leads workforce development initiatives to advance the profession.

What it reported doing in 2025

The Organization supports the work of the Dental Assisting National Board, Inc. The DALE Foundation conducts research to support the profession, provides scholarship opportunities, and leads workforce development initiatives to advance the profession. The DALE Foundation's Scholarships program has made awards to Liz Koch, DANB/DALE Scholarship, and ADAA/DANB Scholarship during the year.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 87
  • Accountability: 91
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 73.2%; rating input score 73
  • 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: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 33.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 44.67; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 449.1%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -24.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -7.6% per year; rating input score 0; 35th percentile among comparable filings
  • Asset growth: 10.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 73.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $13K in reported program spending
  • Leadership: top reported pay $556K · 7 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 18 of 18 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.