University of Al School of Dentistry Alumni Association

Nonprofit profile at a glance

EIN
630798146
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Birmingham, AL, USA
Phone
2052511201
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$577,282
Expenses
$610,957
Assets
$870,395
Liabilities
$311,193

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

33 people listed

Executive titles in this filing

  • DR JASON ETHERTON (PRESIDENT EL)
  • DR BENJAMIN B INGRAM (PRESIDENT)

People named in this filing

  • DR DEBORAH S BISHOP (DIRECTOR)
  • DR JASON ETHERTON (PRESIDENT EL)
  • DR LORI M GEARHART (DIRECTOR)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dental alumni association provides continuing education meetings for alumni and provides networking at various meetings held throughout the year, scholarships are awarded to dental students

What it reported doing in 2023

Annual meeting - professional program including continuing education, approximately 1,000 members attend. Annual alumni luncheon (approx 100-200 members attend) board meetings 3 times per year (33 board members)

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 96% 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: 89
  • Transparency & Controls: 88
  • Accountability: 64
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -5.8%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.36; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 2.5% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 33 of 33 board members independent · 1 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $611K in reported program spending
  • Leadership: top reported pay $0 · 33 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 13 filing years from 2010 to 2023
  • 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: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.