Western Los Angeles Dental Society

Nonprofit profile at a glance

EIN
952052398
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Lawndale, CA, USA
Phone
3103492199
Rating
55
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$461,796
Expenses
$356,848
Assets
$1,638,379
Liabilities
$-2,837

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Valerie Harada DDS (Past President)
  • Chelsea Dougherty (Executive Director)
  • Sapna Lohiya DDS (President Elect)
  • Lindsay Costantino DDS (President Elect)
  • Michel F Schneider (Former Executive Director)

Highest reported compensation

  • Michel F Schneider (Former Executive Director): $83,945 total reported compensation
  • Chelsea Dougherty (Executive Director): $32,769 total reported compensation

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

Overview

Mission

To unite the dental practitioners in the Western Los Angeles Area for the purpose of advancing the art and science of dentistry, providing services and support to the members, and promoting the improvement of the health of the public.

What it reported doing in 2024

The organization promotes dental professionalism by sponsoring continuing education courses; special committees geared to dental awareness and standards for dental care; publication of a membership directory and newsletter.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
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

MIXED - 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: 19
  • Transparency & Controls: 90
  • Accountability: 74
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 20.8%; rating input score 21
  • Program expense ratio: 22.7%; rating input score 23
  • 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; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 22.7%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 4.59; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 32.7%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -7.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.5% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 20.8% of revenue deployed · 22.7% of spending went to programs
  • Governance: 23 of 23 board members independent · 3 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $81K in reported program spending
  • Leadership: top reported pay $84K · 23 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.