Idaho State Dental Association (EIN 826007766) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1949

Legal Domicile

Phone

2083437543

Tax Period

2023-01-01 to 2023-12-31

Idaho State Dental Association, founded in 1949, is a small nonprofit that reported $716K in total revenue in fiscal year 2023.

Mission

To help Idaho dentists succeed and support the advancement of the health of the public.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $44,000

Program Service Revenue $637,912

Investment Income $33,828

Other Revenue $0

TOTAL REVENUE $715,740

Expense Breakdown

Grants Paid $0

Salaries & Benefits $311,247

Fundraising Expenses $0

Other Expenses $429,743

TOTAL EXPENSES $740,990

Year-over-Year Comparison

	2023	2022	Change
Revenue	$715,740	$676,041	+0.1%
Expenses	$740,990	$628,870	+0.2%
Net Income	$-25,250	$47,171	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$134,124

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Bret E Christensen DDS	Board Trustee	0.30	Director	$0	$0	$0
Brittney Penberthy	Board Trustee	0.30	Director	$0	$0	$0
Mark E Baker DDS	Board Trustee	0.30	Director	$0	$0	$0
Scott Gardner DDS	Board Trustee	0.30	Director	$0	$0	$0
Tejasi Avasare	Board Trustee	0.30	Director	$0	$0	$0
Kailey Housley	Board Trustee	0.30	Director	$0	$0	$0
Whitney Bator	Board Trustee (From Mid-Year)	0.30	Director	$0	$0	$0
Kelby Olson DMD	Board Trustee (From Mid-Year)	0.30	Director	$0	$0	$0
Melissa Pysnak DDS	Board Trustee (From Mid-Year)	0.30	Director	$0	$0	$0
Christopher Jones DMD	Board Trustee (Left Mid-Year)	0.30	Director	$0	$0	$0
Jonathon Bauter DDS	Board Trustee (Left Mid-Year)	0.30	Director	$0	$0	$0
Paul Romriell	Board Trustee (Left Mid-Year)	0.30	Director	$0	$0	$0
Pat Morris	Executive Director (July-Dec)	55.00	Officer	$88,153	$0	$88,153
Mike Mitchell Jan-June	Interim Executive Director	30.00	Officer	$45,971	$0	$45,971
M Lynn Gurney DDS MS	President	3.50	Officer	$0	$0	$0
Brooke Fukuoka DMD	Vice President (From Mid-Year)	0.70	Officer	$0	$0	$0
Scott Alexander DMD	Secretary/Treasurer	3.50	Officer	$0	$0	$0
Kim Keller DDS	Immediate Past President	1.00	Officer	$0	$0	$0
Steven Nielsen DDS	Immediate Past President (Jan-June)	1.00	Officer	$0	$0	$0
Tim Penberthy DDS	President Elect	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$715,740	$740,990	$1,391,461	$-25,250
2022	$676,041	$628,870	$1,441,210	$47,171
2021	$649,047	$562,985	$1,425,728	$86,062
2020	$427,062	$459,876	$1,321,939	$-32,814
2019	$645,386	$617,462	$1,319,421	$27,924
2018	$648,645	$543,029	$1,191,430	$105,616

Idaho State Dental Association