Washington Dental Service

Nonprofit profile at a glance

EIN
270937829
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Seattle, WA, USA
Phone
2065221300
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health, General and Financing

Reported finances

Revenue
$3,208,968
Expenses
$14,515,844
Assets
$173,923,354
Liabilities
$1,128,315

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

Leadership & pay

22 people listed

Executive titles in this filing

  • MITCHKE MARK D (PRESIDENT & CHIEF EXECUTIVE)

Highest reported compensation

  • MITCHKE MARK D (PRESIDENT & CHIEF EXECUTIVE): $4,693,818 total reported compensation
  • BERG BRADLEY (SENIOR VP, CHIEF ADMIN OFFICER): $1,460,001 total reported compensation
  • RUTHERFORD EVE M (CHAIR - BRD. & DDS FEES): $1,347,828 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2024

Wds is committed to supporting the promotion of oral health among the citizens of Washington state. Wds currently fulfills its mission by guiding, monitoring and coordinating the tax-exempt activities of delta dental of Washington ("ddwa") and other related entities.

Operating model

Revenue model
Other-operating. 64% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 97% 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

SUPPORTED - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 69
  • Accountability: 65
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 30.6%; rating input score 31
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 96.3%; rating input score 96; 31st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 54.5%; rating input score 55; 8th 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: -352.4%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 11.98; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: 20.3% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 27.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 30.6% of spending went to programs
  • Governance: 6 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.4M in reported program spending
  • Leadership: top reported pay $4.7M · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 9 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: Program expense ratio scored 31/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Independent voting board scored 55/100.
  • High — Sustainability: Operating margin scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.