Civic Intelligence

Dental Center of Northwest Ohio

EIN 34-4441883 • 501(c)3 • Toledo, OH

Profile

To provide primary oral health services for underserved children & adults in northwest ohio, to promote the value of good oral health through education, and to serve as an advocate for those with limited access to dental care.

2138 Madison AvenueToledo, OH 43604

www.dentalcenternwo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.57x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.43x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

24th percentile

-8.6%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$214,389

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

31st percentile

-2.5%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

70th percentile

24%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$3,553,584

Down $91,543 (-2.5%) from 2020

Liabilities

Up

$2,023,308

Up $218,905 (+12%) from 2020

Net Assets

Down

$1,530,276

Down $310,448 (-17%) from 2020

Revenue

Up

$4,691,106

Up $903,287 (+24%) from 2020

Expenses

Up

$5,094,810

Up $994,280 (+24%) from 2020

Net Income

Down

-$403,704

Down $90,993 (-29%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,100,053Liabilities 2010: $306,587Net Assets 2010: $1,793,4662010Assets 2011: $2,091,457Liabilities 2011: $315,046Net Assets 2011: $1,776,4112011Assets 2012: $2,223,802Liabilities 2012: $473,752Net Assets 2012: $1,750,0502012Assets 2013: $1,936,920Liabilities 2013: $388,160Net Assets 2013: $1,548,7602013Assets 2014: $1,785,652Liabilities 2014: $431,973Net Assets 2014: $1,353,6792014Assets 2015: $3,081,854Liabilities 2015: $902,067Net Assets 2015: $2,179,7872015Assets 2016: $3,068,276Liabilities 2016: $1,094,370Net Assets 2016: $1,973,9062016Assets 2017: $2,894,596Liabilities 2017: $959,921Net Assets 2017: $1,934,6752017Assets 2018: $3,368,734Liabilities 2018: $1,216,239Net Assets 2018: $2,152,4952018Assets 2019: $3,163,565Liabilities 2019: $1,119,541Net Assets 2019: $2,044,0242019Assets 2020: $3,645,127Liabilities 2020: $1,804,403Net Assets 2020: $1,840,7242020Assets 2021: $3,553,584Liabilities 2021: $2,023,308Net Assets 2021: $1,530,2762021

Highlighted filing

2021

Assets$3,553,584
Liabilities$2,023,308
Net Assets$1,530,276

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,116,8092010Expenses 2011: $4,995,3812011Expenses 2012: $5,263,2062012Revenue 2013: $5,297,439Expenses 2013: $5,550,331Net Income 2013: -$252,8922013Revenue 2014: $5,626,219Expenses 2014: $5,810,508Net Income 2014: -$184,2892014Revenue 2015: $6,392,058Expenses 2015: $5,540,617Net Income 2015: $851,4412015Revenue 2016: $5,460,594Expenses 2016: $5,655,405Net Income 2016: -$194,8112016Revenue 2017: $5,293,483Expenses 2017: $5,435,425Net Income 2017: -$141,9422017Revenue 2018: $4,512,390Expenses 2018: $4,615,556Net Income 2018: -$103,1662018Revenue 2019: $4,368,793Expenses 2019: $4,673,675Net Income 2019: -$304,8822019Revenue 2020: $3,787,819Expenses 2020: $4,100,530Net Income 2020: -$312,7112020Revenue 2021: $4,691,106Expenses 2021: $5,094,810Net Income 2021: -$403,7042021

Highlighted filing

2021

Revenue$4,691,106
Expenses$5,094,810
Net Income-$403,704

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$2.02$1.53$4.69$5.09$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$1.80$1.84$3.79$4.10$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$1.12$2.04$4.37$4.67$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$1.22$2.15$4.51$4.62$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.96$1.93$5.29$5.44$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$1.09$1.97$5.46$5.66$0.19
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.90$2.18$6.39$5.54$0.85
2014Detailed filing. Detailed filing data is available for this year.$1.79$0.43$1.35$5.63$5.81$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.39$1.55$5.30$5.55$0.25
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.47$1.75$5.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.32$1.78$5.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.31$1.79$5.12
Latest Detailed Filing

The latest 2021 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$3,802,694
Mission and Program Overview

Mission

To provide primary oral health services for underserved children & adults in northwest ohio, to promote the value of good oral health through education, and to serve as an advocate for those with limited access to dental care.

To provide primary oral health services for underserved children & adults in northwest ohio, to promote the value of good oral health through education & to serve as an advocate for those with limited access to dental care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$494,244$830,243▲ $335,999
Investments in Publicly Traded Securities$442,451$496,690▲ $54,239
Accounts Receivable$270,242$375,360▲ $105,118
Savings and Temporary Cash Investments$134,619$78,876▼ $55,743
Prepaid Expenses and Deferred Charges$59,027$42,668▼ $16,359
Cash and Non-Interest-Bearing Accounts$1,210$1,210→ $0
Total Assets$3,163,565$3,645,127▲ $481,562
Other Assets Total$1,761,772$1,820,080▲ $58,308
Liabilities
Accounts Payable and Accrued Expenses$788,643$978,431▲ $189,788
Mortgage Notes Payable Secured by Investment Property$312,987$797,289▲ $484,302
Deferred Revenue$17,911$28,683▲ $10,772
Total Liabilities$1,119,541$1,804,403▲ $684,862
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,894,551$1,948,286▲ $53,735
Net Assets Without Donor Restrictions$149,473$-107,562▼ $257,035
Total Net Assets Fund Balance$2,044,024$1,840,724▼ $203,300
Total Liabilities and Net Assets / Fund Balance$3,163,565$3,645,127▲ $481,562

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$381,524$2,033,149$2,414,673
Buildings$318,092$341,088$659,180
Leasehold Improvements$62,627$546,036$608,663
Land$68,000-$68,000
Other Assets Org$1,820,080--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$212,097-▲ $27,185-$238,098
2019$183,657-▲ $29,376-$212,097
2018$192,361-▼ $7,683-$183,657
2017$167,852-▲ $25,488-$192,361
2016$159,663-▲ $9,007-$167,852
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Anupama PalakodetiMemberFT$172,469$3,520$175,989
Dr Katelyn CodyMemberFT$137,667$1,300$138,967
Melinda CreeExecutive DirectorFT$64,036$3,750$67,786
Cortney SchaeferInterim Executive DirectorFT$4,005-$4,005

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Lascala ItMonthly It Services1575 W TEMPERANCE RD, Temperance, MI 48182$221,203
Catalyst Element ConsultingAccounting; Finance Director8555 ADLER RD, Lambertville, MI 48144$217,856
Revenue and Support

Revenue Composition

Contributions and Grants
$784,126
Program Service Revenue
$2,997,709
Investment Income
$5,970
Other Revenue
$14
All Other Contributions
$334,226
Change in Net Assets
$-312,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,785,349
Revenue Not Reported on Financial Statements
$2,470
Revenue Not Reported on Form 990
$109,411
Total Revenue per Audited Statements
$3,894,760
Total Revenue per Form 990
$3,787,819
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,641,067
Other Expenses$1,459,463
Total Fundraising Expense$23,458
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,220,388$1,569$17,909$2,239,866
Fees for Services Other$338,318$48,675-$386,993
Payroll Taxes$137,749$43,256$1,616$182,621
Occupancy$161,193$19,391-$180,584
Other Employee Benefits$49,862$48,717$880$99,459
Current Officers, Directors, Trustees, and Key Employees$27,210$44,581-$71,791
Insurance$66,489$4,931-$71,420
Depreciation Depletion$66,567$1,041-$67,608
Pension Plan Contributions$25,608$21,270$452$47,330
Interest$37,232$582-$37,814
All Other Expenses$33,340$3,139$369$36,848
Other Expenses$16,780$16,545$2,115$33,325
Conferences and Meetings$6,481$3,764$103$10,348
Fees for Service Investment Mgmnt Fees-$2,470-$2,470
Advertising$1,644-$14$1,658
Total Functional Expenses$3,810,641$266,431$23,458$4,100,530

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,100,530
Expenses per Audited Statements$4,098,060
Total Expenses per Audited Statements$4,098,060
Expenses Not Reported on Financial Statements$2,470
Expenses Not Reported on Form 990$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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owner of Catalyst ElementCatalyst Element Provides Accounting and Finance Assistance for the Organization as an Independent Contractor. During 2020, Cortney Became the Interim Executive Director of the Organization.No$217,856
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 35% controlled entity
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The executive director and treasurer review the 990 before filing.

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

Conflict of interest statements are submitted annually and reviewed by the executive director and the governance committee.

Form 990, Part VI, Section B, Line 15

The executive director's compensation is determined by performance and salary review by the personnel committee and the executive committee. Other officers or key employees' compensation is determined through performance and salary review by the executive director.

Form 990, Part VI, Section C, Line 19

The governing documents and conflict of interest policy are made available upon request. The full financial statements are not made available to the public. However, the organization does send out post cards to those on a mailing list with revenue and expense information.

Filing and Contact Details

Filer

Filer Name
Dental Center of Northwest Ohio
EIN
34-4441883
Phone
4192416215
Address
2138 MADISON AVENUE, TOLEDO, OH 43604

Signing Officer

Name
Cortney Schaefer
Title
Interim Executive Director
Phone
4192416215
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cortney Schaefer
Formed
1910
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
138
Volunteers
16

Preparer

Firm
Rehmann Robson LLC
Address
7124 W CENTRAL AVE, TOLEDO, OH 43617
Preparer
Kristen G Morse CPA
Phone
4198658118
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest in perpetual trust 58,308.

FORM 990, PART XII, LINE 2C:

The audit committee process has not changed from the prior year.

Financial Statement Notes

PART V, LINE 4:

The income from this endowment is to be used on orthodontics and general dental care for low income patients. The center's board of directors has adopted a spending policy that allows for endowment funds to be spent as the need arises in accordance with donor requirements.

PART X, LINE 2:

The center has evaluated its income tax filing positions for fiscal years 2017 through 2020, the years which remain subject to examination as of december 31, 2020. The center concluded that there are no significant uncertain tax positions requiring recognition in the center's financial statements. The center does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The center does not have any amounts accrued for interest and penalties related to utbs at december 31, 2020 and 2019, and is not aware of any claims for such amounts by federal or state income tax authorities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest in perpetual trust 58,308.

Raw XML AppendixShowing 400 of 603 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt0375360
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE PRIMARY ORAL HEALTH SERVICES FOR UNDERSERVED CHILDREN & ADULTS IN NORTHWEST OHIO, TO PROMOTE THE VALUE OF GOOD ORAL HEALTH THROUGH EDUCATION & TO SERVE AS AN ADVOCATE FOR THOSE WITH LIMITED ACCESS TO DENTAL CARE.
IRS990/AdvertisingGrp/FundraisingAmt014
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IRS990/AdvertisingGrp/TotalAmt01658
IRS990/AllOtherContributionsAmt0334226
IRS990/AllOtherExpensesGrp/FundraisingAmt0369
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03139
IRS990/AllOtherExpensesGrp/ProgramServicesAmt033340
IRS990/AllOtherExpensesGrp/TotalAmt036848
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CATALYST ELEMENT
IRS990/BooksInCareOfDetail/PhoneNum04198845272
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02130 MADISON AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0TOLEDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990/CollectionsOfArtInd00
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IRS990/CompensationProcessOtherInd01
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IRS990/ContractorCompensationGrp/CompensationAmt1217856
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt18555 ADLER RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0TEMPERANCE
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CATALYST ELEMENT CONSULTING
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IRS990/ContractorCompensationGrp/ServicesDesc1ACCOUNTING; FINANCE DIRECTOR
IRS990/CreditCounselingInd00
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IRS990/DepreciationDepletionGrp/TotalAmt067608
IRS990/Desc0THE CENTER PROVIDES DENTAL SERVICES FOR THE UNDERSERVED POPULATION OF NW OHIO. THE POPULATION IS ON FEDERAL ASSISTANCE OR PAYS FOR SERVICES BASED ON A FEDERAL RECOMMENDED SLIDING SCALE. IN 2020, 38,215 PATIENTS WERE SEEN, WITH UNDUPLICATED PATIENTS TOTALING 18,373.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE DENTAL CENTER CONDUCTS EDUCATIONAL PROGRAMMING IN SCHOOLS, HEALTH CARE AGENCIES, AND PUBLIC HEALTH CLINICS. EDUCATION IS PROVIDED TO LOW INCOME FAMILIES TO ENCOURAGE GOOD ORAL HYGIENE. PROVIDED ORAL HEALTH EDUCATION TO 65 INDIVIDUALS AND CASE MANAGEMENT TO APPROXIMATELY 361 INDIVIDUALS.
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