Civic Intelligence

Indiana Dental Association

EIN 35-0411620 • 501(c)6 • Indianapolis, IN

Profile

The mission of the indiana dental association is to support dentists, to promote professionalism, and to improve oral health.

550 West North Street Suite 300Indianapolis, IN 46202

www.indental.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.30x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.67x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-7.8%

Higher net margin than 16% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$223,807

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

4.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,611,681

Down $555,827 (-11%) from 2023

Liabilities

Down

$1,404,901

Down $589,438 (-30%) from 2023

Net Assets

Up

$3,206,780

Up $33,611 (+1.1%) from 2023

Revenue

Up

$2,112,352

Up $89,802 (+4.4%) from 2023

Expenses

Up

$2,276,993

Up $121,811 (+5.7%) from 2023

Net Income

Down

-$164,641

Down $32,009 (-24%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,616,298Liabilities 2011: $760,049Net Assets 2011: $1,856,2492011Assets 2012: $2,480,961Liabilities 2012: $582,479Net Assets 2012: $1,898,4822012Assets 2013: $2,750,396Liabilities 2013: $694,899Net Assets 2013: $2,055,4972013Assets 2014: $2,879,217Liabilities 2014: $720,798Net Assets 2014: $2,158,4192014Assets 2015: $2,852,825Liabilities 2015: $805,304Net Assets 2015: $2,047,5212015Assets 2016: $2,877,012Liabilities 2016: $819,144Net Assets 2016: $2,057,8682016Assets 2017: $3,003,979Liabilities 2017: $852,414Net Assets 2017: $2,151,5652017Assets 2018: $3,423,452Liabilities 2018: $810,271Net Assets 2018: $2,613,1812018Assets 2019: $3,829,263Liabilities 2019: $1,174,937Net Assets 2019: $2,654,3262019Assets 2020: $4,022,180Liabilities 2020: $1,073,537Net Assets 2020: $2,948,6432020Assets 2021: $5,179,468Liabilities 2021: $1,632,100Net Assets 2021: $3,547,3682021Assets 2022: $4,997,178Liabilities 2022: $1,943,711Net Assets 2022: $3,053,4672022Assets 2023: $5,167,508Liabilities 2023: $1,994,339Net Assets 2023: $3,173,1692023Assets 2024: $4,611,681Liabilities 2024: $1,404,901Net Assets 2024: $3,206,7802024

Highlighted filing

2024

Assets$4,611,681
Liabilities$1,404,901
Net Assets$3,206,780

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,753,1272011Expenses 2012: $1,806,1032012Expenses 2013: $1,950,0382013Revenue 2014: $1,968,334Expenses 2014: $1,971,743Net Income 2014: -$3,4092014Revenue 2015: $1,804,605Expenses 2015: $1,904,964Net Income 2015: -$100,3592015Revenue 2016: $1,947,561Expenses 2016: $1,903,898Net Income 2016: $43,6632016Revenue 2017: $1,876,479Expenses 2017: $1,864,358Net Income 2017: $12,1212017Revenue 2018: $2,234,691Expenses 2018: $1,802,904Net Income 2018: $431,7872018Revenue 2019: $1,905,336Expenses 2019: $2,021,450Net Income 2019: -$116,1142019Revenue 2020: $1,770,816Expenses 2020: $1,685,778Net Income 2020: $85,0382020Revenue 2021: $2,299,278Expenses 2021: $1,939,407Net Income 2021: $359,8712021Revenue 2022: $2,058,811Expenses 2022: $2,075,058Net Income 2022: -$16,2472022Revenue 2023: $2,022,550Expenses 2023: $2,155,182Net Income 2023: -$132,6322023Revenue 2024: $2,112,352Expenses 2024: $2,276,993Net Income 2024: -$164,6412024

Highlighted filing

2024

Revenue$2,112,352
Expenses$2,276,993
Net Income-$164,641

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.61$1.40$3.21$2.11$2.28$0.16
2023Detailed filing. Detailed filing data is available for this year.$5.17$1.99$3.17$2.02$2.16$0.13
2022Detailed filing. Detailed filing data is available for this year.$5.00$1.94$3.05$2.06$2.08$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.18$1.63$3.55$2.30$1.94$0.36
2020Detailed filing. Detailed filing data is available for this year.$4.02$1.07$2.95$1.77$1.69$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.83$1.17$2.65$1.91$2.02$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.42$0.81$2.61$2.23$1.80$0.43
2017Detailed filing. Detailed filing data is available for this year.$3.00$0.85$2.15$1.88$1.86$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.88$0.82$2.06$1.95$1.90$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.85$0.81$2.05$1.80$1.90$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.88$0.72$2.16$1.97$1.97$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.69$2.06$1.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.58$1.90$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.76$1.86$1.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,112,352
Mission and Program Overview

Mission

The mission of the Indiana Dental Association is to support dentists, to promote professionalism, and to improve oral health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,738,615$3,001,683▲ $263,068
Savings and Temporary Cash Investments$233,467$1,122,686▲ $889,219
Accounts Receivable$24,537$48,781▲ $24,244
Prepaid Expenses and Deferred Charges$46,381$45,177▼ $1,204
Cash and Non-Interest-Bearing Accounts$1,687,886$40,721▼ $1,647,165
Other Notes and Loans Receivable, Net$24,651$29,655▲ $5,004
Land, Buildings, and Equipment, Net$7,803$3,657▼ $4,146
Total Assets$5,167,508$4,611,681▼ $555,827
Other Assets Total$404,168$319,321▼ $84,847
Liabilities
Deferred Revenue$1,523,069$978,426▼ $544,643
Other Liabilities$404,168$317,846▼ $86,322
Accounts Payable and Accrued Expenses$67,102$108,629▲ $41,527
Total Liabilities$1,994,339$1,404,901▼ $589,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,173,169$3,206,780▲ $33,611
Total Net Assets Fund Balance$3,173,169$3,206,780▲ $33,611
Total Liabilities and Net Assets / Fund Balance$5,167,508$4,611,681▼ $555,827

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,657$58,862$62,519
Other Land Buildings$0$51,625$51,625
Other Assets Org$319,321--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Douglas BushExecutive Director/non-votFT$186,231$37,576$223,807
Jerome DziwlikAsst. Executive Director/nFT$124,177$22,479$146,656
Shane SpringerDirector of Government Affairs/non-votingFT$115,254$21,898$137,152

Board Members and Trustees

NameTitle
Thomas Blake DdsPast President/non-voting
Rebecca De La Rosa DdsPresident-elect/non-voting
Lisa Conard DdsPresident/non-voting
Lorraine Celis DdsVice President
Will Hine DdsVice President-elect
Kammie McgrealStudent Trustee/non-voting
Angela BurkeTrustee
Benjamin Yoder DdsTrustee
Brent Ellis DdsTrustee
Brian OylerTrustee
Gavin Rothrock DdsTrustee
Herb YekelTrustee
Jeni HeselbarthTrustee
Karen Ellis DdsTrustee
Leland WilhoiteTrustee
Patrick Tromley DdsTrustee
Phil RuckmanTrustee
Rob WeaverTrustee
Zane LambertTrustee
Vanchit John DdsEditor/non-voting
Jennifer Neese DdsSpeaker of the House/non-v
Nia Bigby DdsTreasurer/non-voting
Joseph PlattVice Speaker/non-voting
Revenue and Support

Revenue Composition

Contributions and Grants
$81,140
Program Service Revenue
$1,624,234
Investment Income
$111,481
Other Revenue
$295,497
All Other Contributions
$31,140
Change in Net Assets
$-164,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,112,352
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$175,954
Total Revenue per Audited Statements
$2,288,306
Total Revenue per Form 990
$2,112,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,289,137
Other Expenses$987,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$789,517
Office Expenses---$242,865
Current Officers, Directors, Trustees, and Key Employees---$223,807
Conferences and Meetings---$190,589
Other Employee Benefits---$131,675
Occupancy---$102,392
All Other Expenses---$92,557
Payroll Taxes---$72,357
Pension Plan Contributions---$71,781
Other Expenses---$54,293
Fees for Service Investment Mgmnt Fees---$22,298
Fees for Services Other---$21,667
Total Functional Expenses$0$0$0$2,276,993

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,276,993
Expenses per Audited Statements$2,254,695
Total Expenses per Audited Statements$2,254,695
Expenses Not Reported on Financial Statements$22,298
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$102,196
Total Nondeductible Lobbying and Political Cost$-4,287
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$228,570
Current Portion of Lease Liability$89,276
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
No
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

Classes of members or stockholders: student member: a pre-doctoral student of a dental school accredited by the commission on accreditation of the ada shall be classified as a student member of this association; or any dentist eligible for membership in this association who is engaged full time in (1) an advanced training course of not less than one academic year's duration in an accredited school or residency program in areas neither recognized by the association nor accredited by the ada commission on dental accreditation or (2) a residency program or advanced education program in areas recognized by the association and in a program accredited by the ada commission on dental accreditation may be classified as a student member of this association, upon application of the executive director. Active member: an active member is a dentist who resides or practices in the state of indiana and has applied to become a member of a component dental society chartered by the indiana dental association and the american dental assocation. An active member must maintain membership through a component society where he or she practices or in the component in which he or she resides. Life member: a life member is a member in good standing who has been an active and/or retired member in good standing for 30 consecutive years or a total of 40 years of active and/or retired membership, and has attained the age of 65 years. Life membership shall be effective the calendar year following the year in which the requirements are fulfilled. Retired member: an active member in good standing who is now a retired member of a component society, and no longer earns income from the performance of service as a member of the faculty of a dental school, as a dental administrator or consultant, or as a practitioner of any activity for which a license to practice dentistry or dental hygiene is required by the state may be classified as a retired member upon application to the ida executive director and upon proof of qualification. Honorary member: an individual who has made outstanding contributions to the advancement of the art and science of dentistry, upon election by the house of delegates. Affiliate member: an ethical dentist who is a member in good standing of the american dental association, not eligible for active membership in this association, or an ethical dentist practicing in any country other than the united states who is a member of a recognized dental organization in such country, and has made application to the executive director.

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

Election of members and their rights: trustees are elected by local component societies. The method of voting varies from component to component.

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

Decisions subject to approval of members: the board of trustees motion for significant decisions. Approval of the decisions is finalized by the house of delegates.

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

A draft of the form 990 will be provided electronically for the financial committee to review, and the final version of the return will be made available to the full board. This group, which is a subset of the board, is most likely to understand the information return.

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

All new directors complete a conflict disclosure statement when joining the board of directors for indiana dental association. Since fy 2013, all directors and officers complete a conflict of interest dislosure statement in order to properly dislose any potential conflicts which could possibly arise during the course of business. The executive director and board president monitor conflicts. Any conflicted member is not allowed to participate in the discussion or vote on any issues that he or she are conflicted with.

Form 990, Part VI, Section B, Line 15

There is an executive director review committee which consists primarily of current and former officers of the board. The committee meets in january after receiving surveys from all board members and council chairpeople of the performance of the executive director in the past year. The committee makes a recommendation of compensation changes, which are then either ratified or modified by the board of directors. All staff compensation decisions are made by the executive director of the association. There is not a process for the board or a committee to individually approve salaries of staff members. Adjustments are made based on performance and cost of living adjustments in light of the association's financial condition. The committee uses comparable data from other statewide associations and comparable dental associations when determining compensation. Overall staff compensation is approved by the board and the house of delegates in the annual budget process.

Form 990, Part VI, Section C, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Indiana Dental Association
EIN
35-0411620
Phone
3176342610
Address
550 WEST NORTH STREET SUITE 300, INDIANAPOLIS, IN 46202

Signing Officer

Name
Douglas Bush
Title
Executive Director
Phone
3176342610
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Bush
Formed
1867
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
12
Volunteers
100

Preparer

Firm
Blue & Co LLC
Address
500 N MERIDIAN ST SUITE 200, INDIANAPOLIS, IN 46204
Preparer
Tyler K Greene CPA
Phone
3176334705
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The finance committee of the board of trustees assumes responsibility for oversight of the audit of the financial statements and no processes have changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Notes to consolidated financial statememts: accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association and recognize a tax liability if the association has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the association, and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

INVESTMENT FEES -22,298.

Raw XML AppendixShowing 400 of 678 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm5GAVIN ROTHROCK DDS
IRS990/Form990PartVIISectionAGrp/PersonNm6ANGELA BURKE
IRS990/Form990PartVIISectionAGrp/PersonNm7BRIAN OYLER
IRS990/Form990PartVIISectionAGrp/PersonNm8ROB WEAVER
IRS990/Form990PartVIISectionAGrp/PersonNm9ZANE LAMBERT
IRS990/Form990PartVIISectionAGrp/PersonNm10PHIL RUCKMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm17REBECCA DE LA ROSA DDS
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IRS990/Form990PartVIISectionAGrp/PersonNm22WILL HINE DDS
IRS990/Form990PartVIISectionAGrp/PersonNm23DOUGLAS BUSH
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IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt15PRESIDENT/NON-VOTING
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IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT-ELECT/NON-VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt18SPEAKER OF THE HOUSE/NON-V
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IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT-ELECT
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IRS990/Form990PartVIISectionAGrp/TitleTxt24ASST. EXECUTIVE DIRECTOR/N
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF GOVERNMENT AFFAIRS/NON-VOTING
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IRS990/MissionDesc0THE MISSION OF THE INDIANA DENTAL ASSOCIATION IS TO SUPPORT DENTISTS, TO PROMOTE PROFESSIONALISM, AND TO IMPROVE ORAL HEALTH.
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1IDA INSURANCE REIMBURS
IRS990/ProgramServiceRevenueGrp/Desc2ANNUAL SESSION
IRS990/ProgramServiceRevenueGrp/Desc3OSHA SEMINAR
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IRS990/ProgSrvcAccomActy2Grp/Desc0OSHA/BLS - THE IDA MONITORS STATE LEGISLATIVE AND REGULATORY ISSUES, ADVOCATES FOR ITS MEMBERS AND THEIR PATIENTS ON DENTAL PUBLIC HEALTH ISSUES, AND KEEPS MEMBERS APPRISED OF LEGISLATIVE AND REGULATORY CHANGES THAT AFFECT THEIR PRACTICES. DURING THE FISCAL YEAR, APPROXIMATELY 226 MEMBERS WERE TRAINED IN OSHA AND CPR RECERTIFICATION.
IRS990/ProgSrvcAccomActy3Grp/Desc0DENTAL PUBLIC HEALTH - THE IDA SPONSORS AND SUPPORTS NUMEROUS PROGRAMS TO IMPROVE PUBLIC HEALTH.
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IRS990/PYOtherRevenueAmt0243733
IRS990/PYProgramServiceRevenueAmt01659689
IRS990/PYRevenuesLessExpensesAmt0-132632

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