Civic Intelligence

Dentaquest Institute Inc

990 • Fiscal year 2013 • EIN 20-5312990

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 06, 2014

2400 Computer Drive01581

(508) 329-2280

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.12x

Higher debt load relative to assets than 51% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

100th percentile

$4,575,903

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 102.6% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

88th percentile

32%

Faster asset growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$4,071,329

Up $984,391 (+32%) from 2012

Net Assets

Up

$3,572,036

Up $888,240 (+33%) from 2012

Liabilities

Up

$499,293

Up $96,151 (+24%) from 2012

Revenue

$4,461,745

No earlier filing loaded for comparison.

Expenses

Up

$3,551,015

Up $312,697 (+9.7%) from 2012

Net Income

$910,730

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,070,945Liabilities 2010: $460,054Net Assets 2010: $1,610,8912010Assets 2011: $2,306,972Liabilities 2011: $361,321Net Assets 2011: $1,945,6512011Assets 2012: $3,086,938Liabilities 2012: $403,142Net Assets 2012: $2,683,7962012Assets 2013: $4,071,329Liabilities 2013: $499,293Net Assets 2013: $3,572,0362013Assets 2014: $669,748Liabilities 2014: $406,051Net Assets 2014: $263,6972014Assets 2015: $757,216Liabilities 2015: $656,698Net Assets 2015: $100,5182015Assets 2016: $1,310,142Liabilities 2016: $739,294Net Assets 2016: $570,8482016Assets 2017: $1,134,908Liabilities 2017: $740,328Net Assets 2017: $394,5802017Assets 2018: $80,267Liabilities 2018: $32,919Net Assets 2018: $47,3482018Assets 2019: $59,781Liabilities 2019: $12,433Net Assets 2019: $47,3482019Assets 2020: $47,348Liabilities 2020: $0Net Assets 2020: $47,3482020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2013

Assets$4,071,329
Liabilities$499,293
Net Assets$3,572,036

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $2,460,4982010Expenses 2011: $2,745,3142011Expenses 2012: $3,238,3182012Revenue 2013: $4,461,745Expenses 2013: $3,551,015Net Income 2013: $910,7302013Revenue 2014: $1,004,648Expenses 2014: $4,312,987Net Income 2014: -$3,308,3392014Revenue 2015: $5,177,722Expenses 2015: $5,310,721Net Income 2015: -$132,9992015Revenue 2016: $6,788,187Expenses 2016: $6,317,857Net Income 2016: $470,3302016Revenue 2017: $7,401,026Expenses 2017: $7,576,791Net Income 2017: -$175,7652017Revenue 2018: $351,918Expenses 2018: $463,889Net Income 2018: -$111,9712018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021

Highlighted filing

2013

Revenue$4,461,745
Expenses$3,551,015
Net Income$910,730
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 6, 2014
Return Version
2013v3.0
Gross Receipts
$4,461,745
Mission and Program Overview

Mission

To create, translate, and transfer knowledge that improves the effectiveness and efficiency of the systems that contribute to improving oral health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,305,854$3,528,797▲ $1,222,943
Savings and Temporary Cash Investments$706,676--
Cash and Non-Interest-Bearing Accounts-$500,002-
Accounts Receivable$68,638$42,530▼ $26,108
Prepaid Expenses and Deferred Charges$5,584--
Land, Buildings, and Equipment, Net$186$0▼ $186
Total Assets$3,086,938$4,071,329▲ $984,391
Liabilities
Accounts Payable and Accrued Expenses$329,602$429,648▲ $100,046
Other Liabilities$73,540$69,645▼ $3,895
Total Liabilities$403,142$499,293▲ $96,151
Net Assets / Fund Balance
Unrestricted Net Assets$2,623,796$3,563,736▲ $939,940
Temporarily Rstr Net Assets$60,000$8,300▼ $51,700
Total Net Assets Fund Balance$2,683,796$3,572,036▲ $888,240
Total Liabilities and Net Assets / Fund Balance$3,086,938$4,071,329▲ $984,391

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$199,788$199,788

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$60,000$8,300-$60,000$8,300
2012-$60,000--$60,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert D Compton DdsPres. (3/11/13-present)/director(9/25/13-present)--$474,119$474,119
Ralph FuccilloPres(1/1/13-3/11/13/chair(3/12/13-present)/directo--$366,661$366,661
Mark DohertyDirectorFT$221,536$70,312$291,848
Ann Page PalmerDirector--$49,817$49,817

Board Members and Trustees

NameTitle
Ralph FuccilloPres(1/1/13-3/11/13/chair(3/12/13-pr
Charles Homer MdDirector
Cynthia E Hodge DmdDirector
Fay DonohueDirector
Paul Glassman DdsDirector
Steven J PollockDirector
Craig W Amundson DdsDirector (9/25/13-present)
Robert D Compton DdsPres. (3/11/13-present)/director(9/2
Myra J GreenClerk (1/1/13 - 3/11/13)
James HawkinsClerk (3/11/13 - Present)
James E CollinsFrm Treas Dqi/curr Treas-dentaquest
Dennis LeonardSenior VP-dentaquest
Robert E LynnSenior VP-dentaquest
Sheryl TraylorSenior VP-human Resources-dentaquest
Kenneth P ErdeltSenior VP-operations-dentaquest
Gregory P WinnTreasurer
Angela S KishVP-operations-dentaquest

Highest Paid Contractors

ContractorServicesLocationCompensation
Illumina InteractiveProgram Consulting-$234,958
National Institute For Children's HealthProgram Consulting-$185,635
Cda FoundationProgram Consulting-$110,000
Revenue and Support

Revenue Composition

Contributions and Grants
$4,072,525
Program Service Revenue
$389,220
Investment Income
$0
Other Revenue
$0
All Other Contributions
$372,525
Change in Net Assets
$910,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,454,245
Revenue Not Reported on Financial Statements
$7,500
Revenue Not Reported on Form 990
$408,409
Other Revenue Adjustments
$7,500
Total Revenue per Audited Statements
$4,862,654
Total Revenue per Form 990
$4,461,745
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,193,119
Salaries, Compensation, and Employee Benefits$1,357,896
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,392,937$136,291-$1,529,228
Other Salaries and Wages$587,590$292,785-$880,375
Travel$214,664$106,689-$321,353
Current Officers, Directors, Trustees, and Key Employees$195,539$96,309-$291,848
Occupancy$175,354$75,152-$250,506
Payroll Taxes$54,009$26,843-$80,852
Other Employee Benefits$45,132$22,473-$67,605
Office Expenses$31,733$15,523-$47,256
Pension Plan Contributions$24,805$12,411-$37,216
Advertising$24,828--$24,828
Other Expenses$4,623$2,298-$6,921
Fees for Services Accounting-$6,535-$6,535
Information Technology$5,356$549-$5,905
Conferences and Meetings$392$195-$587
Total Functional Expenses$2,756,962$794,053$0$3,551,015

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,974,414
Expenses per Audited Statements$3,551,015
Total Expenses per Form 990$3,551,015
Expenses Not Reported on Form 990$423,399
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$69,645
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Dental service of massachusetts, inc., a not-for-profit massachusetts corporation, is the sole member of dentaquest institute, inc.

Form 990, Part VI, Section A, Line 7A

Dental service of massachusetts, inc. Has the sole authority to appoint and/or remove the directors of dentaquest institute, inc.

Form 990, Part VI, Section A, Line 7B

Under state law, dental service of massachusetts, inc. , as the sole member of the organization, has the authority to approve certain fundamental transactions such as amendments to the institute's articles of organization, mergers, consolidations and dissolution.

Form 990, Part VI, Section B, Line 11

The organization's form 990 is prepared by its independent auditors and reviewed by the board of directors before it is filed.

Form 990, Part VI, Section B, Line 12C

The organization requires each covered individual to file an initial conflicts of interest disclosure statement with the organization's filing officer. Thereafter, it is necessary to file an annual conflicts of interest disclosure statement, within 15 days of commencement of the fiscal year. The covered individual will also be required to file a conflicts of interest disclosure statement within 30 days of leaving office. If, during the year, a director perceives a situation that may in any way present a conflict, they are required to file a conflict of interest disclosure statement with the filing officer as soon as practicable. The obligation to disclose such conflict of interest exists whether or not you have acted on such conflict of interest. The filing officer will investigate the disclosure and review it with the chairman of the board and, if circumstances require, the board of directors. The determination of the board shall be final and binding. Dentaquest institute relies upon the integrity of each person who under the policy is a covered individual, and expects adherence to the obligations as set forth in this policy. Failure to conform one's conduct to the conditions set forth in the policy may result in removal from the board, dismissal from employment, or such other actions as may be determined by the board.

Form 990, Part VI, Section B, Line 15

The compensation of the organization's executive director and officers is established under policies created and approved by the compensation committee of the board of directors of dental service of massachusetts, inc. (dsm), the organization's sole member, of which it is a supporting organization. These policies, including market-based compensation reviews, are administered by the human resources department at dentaquest, inc. Which performs these services for dsm and all of its subsidiaries and related companies.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon written request.

Filing and Contact Details

Filer

EIN
20-5312990
Phone
5083292280

Signing Officer

Name
Gregory P Winn
Title
Treasurer
Phone
5083292280
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Compton
Formed
2006
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
5
Employees
15
Volunteers
0

Preparer

Preparer
Alfonso Perillo
Phone
6172276161
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 1,392,937. Management and general expenses 136,291. Fundraising expenses 0. Total expenses 1,529,228.

FORM 990, PART XI, LINE 9:

Refund of contribution to maine access -7,500. Bad debt expense -14,990.

Form 990, Part XII, Line 2C

This process has not changed from the previous year.

Financial Statement Notes

PART V, LINE 4:

As of december 31, 2013, temporarily restricted net assets of $8,300 consisted of funds restricted for the safety net solutions program.

PART X, LINE 2:

The organization has evaluated the tax positions taken on returns for open years and those expected to be taken on returns for the year ended december 31, 2013. It is management's belief that such tax positions are more likely than not to be sustained upon examination by tax authorities. Accordingly, no liability for uncertain tax positions has been reflected in these financial statements. Returns for tax years beginning with those filed for the year ended december 31, 2010 are open to examination.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Return payment to maine access 7,500.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

BAD DEBT EXPENSE 14,990.

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IRS990/ActivityOrMissionDesc0TO CREATE, TRANSLATE, AND TRANSFER KNOWLEDGE THAT IMPROVES THE EFFECTIVENESS AND EFFICIENCY OF THE SYSTEMS THAT CONTRIBUTE TO IMPROVING ORAL HEALTH.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine10ILLUMINA INTERACTIVE
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DENTAQUEST INSTITUTE WORKS TO IDENTIFY THE KEY AREAS WHERE A GAP EXISTS BETWEEN WHAT WE KNOW AND WHAT WE DO. IN OTHER WORDS, WE WORK TO ISOLATE AREAS FOR IMPROVEMENT WHERE WE KNOW A BETTER WAY TO PREVENT AND MANAGE DISEASE, BUT WHERE THAT KNOWLEDGE HAS NOT YET BECOME A ROUTINE PART OF PRACTICE. WORKING WITH CLINICAL PARTNERS ACROSS THE COUNTRY, WE THEN RELY ON THE LATEST EVIDENCE FROM SCIENTIFIC RESEARCH, CLINICAL TRIALS, AND PUBLIC HEALTH TO DEVELOP A SET OF IMPROVEMENT STRATEGIES THAT WE BELIEVE WILL HELP CLOSE THE GAP. WE IMPLEMENT THOSE STRATEGIES AND MEASURE THE IMPACT THEY ARE HAVING ON OUR DESIRED OUTCOME. ONCE WE DEVELOP A LEVEL OF CONFIDENCE IN A SET OF IMPROVEMENT STRATEGIES, WE THEN PACKAGE THEM INTO A SET OF PROTOCOLS, TOOLS, AND TECHNOLOGY THAT ARE DISSEMINATED THROUGH OUR TECHNICAL ASSISTANCE PROGRAM.
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