Civic Intelligence

Isaac Knapp District Dental Society

EIN 35-6075330 • 501(c)6 • Arcola, IN

Profile

Empowering dentists of northeast indiana to serve the community with excellence and compassion.

PO Box 97Arcola, IN 46704

ikdds.org

Siviq Scores

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

Liabilities / Assets

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

51st percentile

1.4%

Higher net margin than 51% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

-4.2%

Faster asset growth than 44% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

60th percentile

6.7%

Faster revenue growth than 60% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2025

Assets

Up

$208,853

Up $5,978 (+2.9%) from 2024

Liabilities

Down

$1,604

Down $148 (-8.4%) from 2024

Net Assets

Up

$207,249

Up $6,126 (+3.0%) from 2024

Revenue

Up

$232,785

Up $46,296 (+25%) from 2024

Expenses

Up

$229,535

Up $11,334 (+5.2%) from 2024

Net Income

Up

$3,250

Up $34,962 (+110%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $133,881Liabilities 2011: $2,143Net Assets 2011: $131,7382011Assets 2012: $135,195Liabilities 2012: $97Net Assets 2012: $135,0982012Assets 2013: $139,356Liabilities 2013: $4,062Net Assets 2013: $135,2942013Assets 2014: $159,929Liabilities 2014: $2,603Net Assets 2014: $157,3262014Assets 2015: $179,668Liabilities 2015: $2,748Net Assets 2015: $176,9202015Assets 2016: $190,034Liabilities 2016: $2,603Net Assets 2016: $187,4312016Assets 2017: $181,985Liabilities 2017: $1,888Net Assets 2017: $180,0972017Assets 2018: $169,119Liabilities 2018: $1,817Net Assets 2018: $167,3022018Assets 2019: $170,689Liabilities 2019: $1,817Net Assets 2019: $168,8722019Assets 2020: $174,048Liabilities 2020: $1,112Net Assets 2020: $172,9362020Assets 2021: $209,424Liabilities 2021: $2,069Net Assets 2021: $207,3552021Assets 2022: $237,356Liabilities 2022: $1,351Net Assets 2022: $236,0052022Assets 2023: $242,812Liabilities 2023: $16,708Net Assets 2023: $226,1042023Assets 2024: $202,875Liabilities 2024: $1,752Net Assets 2024: $201,1232024Assets 2025: $208,853Liabilities 2025: $1,604Net Assets 2025: $207,2492025

Highlighted filing

2025

Assets$208,853
Liabilities$1,604
Net Assets$207,249

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $221,0832011Expenses 2012: $188,8712012Expenses 2013: $191,9602013Revenue 2014: $207,551Expenses 2014: $185,519Net Income 2014: $22,0322014Revenue 2015: $188,213Expenses 2015: $168,619Net Income 2015: $19,5942015Revenue 2016: $175,154Expenses 2016: $164,643Net Income 2016: $10,5112016Revenue 2017: $163,627Expenses 2017: $170,961Net Income 2017: -$7,3342017Revenue 2018: $150,615Expenses 2018: $163,410Net Income 2018: -$12,7952018Revenue 2019: $165,301Expenses 2019: $163,731Net Income 2019: $1,5702019Revenue 2020: $162,271Expenses 2020: $158,207Net Income 2020: $4,0642020Revenue 2021: $179,116Expenses 2021: $144,697Net Income 2021: $34,4192021Revenue 2022: $191,498Expenses 2022: $162,848Net Income 2022: $28,6502022Revenue 2023: $205,700Expenses 2023: $213,112Net Income 2023: -$7,4122023Revenue 2024: $186,489Expenses 2024: $218,201Net Income 2024: -$31,7122024Revenue 2025: $232,785Expenses 2025: $229,535Net Income 2025: $3,2502025

Highlighted filing

2025

Revenue$232,785
Expenses$229,535
Net Income$3,250

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.09$0.02$2.07$2.33$2.30$0.03
2024Detailed filing. Detailed filing data is available for this year.$2.03$0.02$2.01$1.86$2.18$0.32
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.17$2.26$2.06$2.13$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.01$2.36$1.91$1.63$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.02$2.07$1.79$1.45$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.73$1.62$1.58$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.69$1.65$1.64$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.67$1.51$1.63$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.82$0.02$1.80$1.64$1.71$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.90$0.03$1.87$1.75$1.65$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.03$1.77$1.88$1.69$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.03$1.57$2.08$1.86$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.04$1.35$1.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$1.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.02$1.32$2.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 10, 2025
Return Version
2024v5.0
Gross Receipts
$256,757
Mission and Program Overview

Mission

To improve the publics dental health and promote good dental hygiene.

Advancing the health of the public by promoting the art, science, and profession of dentistry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$180,667$177,302▼ $3,365
Cash and Non-Interest-Bearing Accounts$19,899$29,433▲ $9,534
Savings and Temporary Cash Investments$2,309$2,118▼ $191
Total Assets$202,875$208,853▲ $5,978
Liabilities
Accounts Payable and Accrued Expenses$1,752$1,604▼ $148
Total Liabilities$1,752$1,604▼ $148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$201,123$207,249▲ $6,126
Total Net Assets Fund Balance$201,123$207,249▲ $6,126
Total Liabilities and Net Assets / Fund Balance$202,875$208,853▲ $5,978

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$6,294$6,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jamee LockExecutive DiFT$67,131$67,131

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$15,800
Program Service Revenue
$196,480
Investment Income
$18,568
Other Revenue
$1,937
All Other Contributions
$15,800
Change in Net Assets
$3,250
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,329
Salaries, Compensation, and Employee Benefits$83,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$68,214
Fees for Services Other---$35,563
Other Salaries and Wages---$8,939
Advertising---$7,920
Office Expenses---$6,355
Other Expenses---$6,230
Payroll Taxes---$6,053
Travel---$5,076
Conferences and Meetings---$2,280
Information Technology---$1,778
Fees for Services Accounting---$1,472
Occupancy---$1,448
Insurance---$1,015
All Other Expenses---$469
Total Functional Expenses$0$0$0$229,535
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The members of this corporation shall be divided into five (5) classes, as follows: (a) active members; (b) life members; (c) retired members; (d) honorary members; (e) affiliate members. (a) an active member shall be a dentist who is legally and ethically practicing his profession in the state of indiana and who is a member in good standing of the american dental association. (b) an active member who has maintained his active membership for thirty- five (35) years in this corporation and its predecessor isaac knapp district dental society may become a life member upon reaching the age of sixty-five (65) years. (c) a retired member shall be that member exempt from paying dues if he is retired from active practice. (d) an honorary member shall be an ethically praticing dentist from another state or a member of another profession of the healing arts who is a member in good standing in his respective organization.

Form 990, Page 6, Part VI, Line 7A

Only active members and life members shall be entited to vote and to hold elective or appointive office in this corporation. All members except affiliate members shall be entited to all of the services provided by this corporation for the benefit of its members, except the right to vote or hold elective or appointive office. An affiliate member shall be entitled to admission to any scientific session of this corporation. He may also receive a subscription to the publications of this corporation.

Form 990, Page 6, Part VI, Line 7B

Only active members and life members shall be entited to vote and to hold elective or appointive office in this corporation. All members except affiliate members shall be entited to all of the services provided by this corporation for the benefit of its members, except the right to vote or hold elective or appointive office. An affiliate member shall be entitled to admission to any scientific session of this corporation. He may also receive a subscription to the publications of this corporation.

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the full board for review prior to filing.

Form 990, Page 6, Part VI, Line 15A

The salaries of other local nonprofit organizations, as well as the executive director's salary of the indiana dental association, are reviewed and considered when determining the executive director's salary and any increases to salary by the board of directors.

Form 990, Page 6, Part VI, Line 18

A copy of the organization's form 990 for the last three years is available on guidestar.org and irs.gov.

Form 990, Page 6, Part VI, Line 19

Organizing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Isaac Knapp District Dental Society
EIN
35-6075330
Phone
2604599441
Address
PO BOX 97, ARCOLA, IN 46704

Signing Officer

Name
Dr Claire Hemphill
Title
Treasurer
Phone
2604599441
Signed
2025-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamee Lock
Formed
1967
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
50

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Carrie B Minnich CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Our continuing education courses were attended by 170 dentists, 268 dental staff, and 33 students studying in fields related to dentistry with topics including cbct training, ai in dentistry, cracked teeth therapy methods, and various practice management topics. We also launched our second cohort of the program future leaders of isaac knapp (flik). Flik centered on personal and professional development for the cohort of dentists to build skills related to creating a vision statement, communication with their staff and ethical communication with patients, execution of business plans, and giving back to the community with a volunteer day at matthew 25 and st. Martins' clinic. Other highlights include partnering with iu fort wayne allied dental students and fwcs career academy to celebrate children's dental health month and to participate with doctor's day at science central and serve over 1,000 local students.

Form 990, Part IX, Line 11G

Other professional fees 35,563 0 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt5IDA TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR CONTINUING EDUCATION COURSES WERE ATTENDED BY 170 DENTISTS, 268 DENTAL STAFF, AND 33 STUDENTS STUDYING IN FIELDS RELATED TO DENTISTRY WITH TOPICS INCLUDING CBCT TRAINING, AI IN DENTISTRY, CRACKED TEETH THERAPY METHODS, AND VARIOUS PRACTICE MANAGEMENT TOPICS. WE ALSO LAUNCHED OUR SECOND COHORT OF THE PROGRAM FUTURE LEADERS OF ISAAC KNAPP (FLIK). FLIK CENTERED ON PERSONAL AND PROFESSIONAL DEVELOPMENT FOR THE COHORT OF DENTISTS TO BUILD SKILLS RELATED TO CREATING A VISION STATEMENT, COMMUNICATION WITH THEIR STAFF AND ETHICAL COMMUNICATION WITH PATIENTS, EXECUTION OF BUSINESS PLANS, AND GIVING BACK TO THE COMMUNITY WITH A VOLUNTEER DAY AT MATTHEW 25 AND ST. MARTINS' CLINIC. OTHER HIGHLIGHTS INCLUDE PARTNERING WITH IU FORT WAYNE ALLIED DENTAL STUDENTS AND FWCS CAREER ACADEMY TO CELEBRATE CHILDREN'S DENTAL HEALTH MONTH AND TO PARTICIPATE WITH DOCTOR'S DAY AT SCIENCE CENTRAL AND SERVE OVER 1,000 LOCAL STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THIS CORPORATION SHALL BE DIVIDED INTO FIVE (5) CLASSES, AS FOLLOWS: (A) ACTIVE MEMBERS; (B) LIFE MEMBERS; (C) RETIRED MEMBERS; (D) HONORARY MEMBERS; (E) AFFILIATE MEMBERS. (A) AN ACTIVE MEMBER SHALL BE A DENTIST WHO IS LEGALLY AND ETHICALLY PRACTICING HIS PROFESSION IN THE STATE OF INDIANA AND WHO IS A MEMBER IN GOOD STANDING OF THE AMERICAN DENTAL ASSOCIATION. (B) AN ACTIVE MEMBER WHO HAS MAINTAINED HIS ACTIVE MEMBERSHIP FOR THIRTY- FIVE (35) YEARS IN THIS CORPORATION AND ITS PREDECESSOR ISAAC KNAPP DISTRICT DENTAL SOCIETY MAY BECOME A LIFE MEMBER UPON REACHING THE AGE OF SIXTY-FIVE (65) YEARS. (C) A RETIRED MEMBER SHALL BE THAT MEMBER EXEMPT FROM PAYING DUES IF HE IS RETIRED FROM ACTIVE PRACTICE. (D) AN HONORARY MEMBER SHALL BE AN ETHICALLY PRATICING DENTIST FROM ANOTHER STATE OR A MEMBER OF ANOTHER PROFESSION OF THE HEALING ARTS WHO IS A MEMBER IN GOOD STANDING IN HIS RESPECTIVE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONLY ACTIVE MEMBERS AND LIFE MEMBERS SHALL BE ENTITED TO VOTE AND TO HOLD ELECTIVE OR APPOINTIVE OFFICE IN THIS CORPORATION. ALL MEMBERS EXCEPT AFFILIATE MEMBERS SHALL BE ENTITED TO ALL OF THE SERVICES PROVIDED BY THIS CORPORATION FOR THE BENEFIT OF ITS MEMBERS, EXCEPT THE RIGHT TO VOTE OR HOLD ELECTIVE OR APPOINTIVE OFFICE. AN AFFILIATE MEMBER SHALL BE ENTITLED TO ADMISSION TO ANY SCIENTIFIC SESSION OF THIS CORPORATION. HE MAY ALSO RECEIVE A SUBSCRIPTION TO THE PUBLICATIONS OF THIS CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONLY ACTIVE MEMBERS AND LIFE MEMBERS SHALL BE ENTITED TO VOTE AND TO HOLD ELECTIVE OR APPOINTIVE OFFICE IN THIS CORPORATION. ALL MEMBERS EXCEPT AFFILIATE MEMBERS SHALL BE ENTITED TO ALL OF THE SERVICES PROVIDED BY THIS CORPORATION FOR THE BENEFIT OF ITS MEMBERS, EXCEPT THE RIGHT TO VOTE OR HOLD ELECTIVE OR APPOINTIVE OFFICE. AN AFFILIATE MEMBER SHALL BE ENTITLED TO ADMISSION TO ANY SCIENTIFIC SESSION OF THIS CORPORATION. HE MAY ALSO RECEIVE A SUBSCRIPTION TO THE PUBLICATIONS OF THIS CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF FORM 990 IS PROVIDED TO THE FULL BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARIES OF OTHER LOCAL NONPROFIT ORGANIZATIONS, AS WELL AS THE EXECUTIVE DIRECTOR'S SALARY OF THE INDIANA DENTAL ASSOCIATION, ARE REVIEWED AND CONSIDERED WHEN DETERMINING THE EXECUTIVE DIRECTOR'S SALARY AND ANY INCREASES TO SALARY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A COPY OF THE ORGANIZATION'S FORM 990 FOR THE LAST THREE YEARS IS AVAILABLE ON GUIDESTAR.ORG AND IRS.GOV.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ORGANIZING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER PROFESSIONAL FEES 35,563 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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