Civic Intelligence

Chicago Dental Society

EIN 36-0898765 • 501(c)6 • Chicago, IL

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Profile

To represent the interests of dentists, promote the science and art of dentistry and advocate for improving oral health for all.

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401 North Michigan Avenue Suite 200Chicago, IL 60611-4205

cds.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.24x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.83x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Net Margin

56th percentile

9.4%

Higher net margin than 56% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

24th percentile

$345,175

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)6 • $25M-$50M nonprofits • Source year 2024

Asset Growth

56th percentile

9.4%

Faster asset growth than 56% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.7%

Faster revenue growth than 53% of similar nonprofits.

501(c)6 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$39,803,639

Up $8,608,489 (+28%) from 2022

Liabilities

Up

$9,405,710

Up $1,575,241 (+20%) from 2022

Net Assets

Up

$30,397,929

Up $7,033,248 (+30%) from 2022

Operations
Liabilities / Revenue81st percentileNet Margin56th percentile

Revenue

Up

$11,279,998

Up $2,579,342 (+30%) from 2022

Expenses

Up

$10,222,423

Up $1,522,431 (+17%) from 2022

Net Income

Up

$1,057,575

Up $1,056,911 (+159173%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$60M$40M$20M$0Assets 2012: $28,812,225Liabilities 2012: $7,723,043Net Assets 2012: $21,089,1822012Assets 2013: $31,630,850Liabilities 2013: $8,571,403Net Assets 2013: $23,059,4472013Assets 2014: $32,965,580Liabilities 2014: $8,051,005Net Assets 2014: $24,914,5752014Assets 2015: $33,506,777Liabilities 2015: $8,424,031Net Assets 2015: $25,082,7462015Assets 2016: $35,930,414Liabilities 2016: $8,214,137Net Assets 2016: $27,716,2772016Assets 2017: $38,989,848Liabilities 2017: $8,323,644Net Assets 2017: $30,666,2042017Assets 2018: $38,027,443Liabilities 2018: $8,409,163Net Assets 2018: $29,618,2802018Assets 2019: $41,487,873Liabilities 2019: $7,724,533Net Assets 2019: $33,763,3402019Assets 2020: $29,920,545Liabilities 2020: $1,540,904Net Assets 2020: $28,379,6402020Assets 2021: $35,009,863Liabilities 2021: $7,009,843Net Assets 2021: $28,000,0202021Assets 2022: $31,195,150Liabilities 2022: $7,830,469Net Assets 2022: $23,364,6812022Assets 2024: $39,803,639Liabilities 2024: $9,405,710Net Assets 2024: $30,397,9292024

Highlighted filing

2024

Assets$39,803,639
Liabilities$9,405,710
Net Assets$30,397,929
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$20M$10M$0-$10MExpenses 2012: $8,731,7712012Revenue 2013: $10,626,028Expenses 2013: $9,201,200Net Income 2013: $1,424,8282013Revenue 2014: $11,258,177Expenses 2014: $9,034,381Net Income 2014: $2,223,7962014Revenue 2015: $11,996,517Expenses 2015: $9,793,970Net Income 2015: $2,202,5472015Revenue 2016: $11,364,964Expenses 2016: $9,826,114Net Income 2016: $1,538,8502016Revenue 2017: $11,213,235Expenses 2017: $10,187,201Net Income 2017: $1,026,0342017Revenue 2018: $11,853,951Expenses 2018: $10,631,358Net Income 2018: $1,222,5932018Revenue 2019: $11,980,860Expenses 2019: $11,282,463Net Income 2019: $698,3972019Revenue 2020: $10,697,353Expenses 2020: $17,094,963Net Income 2020: -$6,397,6102020Revenue 2021: $4,276,468Expenses 2021: $5,852,707Net Income 2021: -$1,576,2392021Revenue 2022: $8,700,656Expenses 2022: $8,699,992Net Income 2022: $6642022Revenue 2024: $11,279,998Expenses 2024: $10,222,423Net Income 2024: $1,057,5752024

Highlighted filing

2024

Revenue$11,279,998
Expenses$10,222,423
Net Income$1,057,575
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$39,803,639
Liabilities
$9,405,710
Net assets
$30,397,929
Revenue
$11,279,998
Expenses
$10,222,423
Net income
$1,057,575
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.8$9.41$30.4$11.3$10.2$1.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.2$7.83$23.4$8.70$8.70$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.0$7.01$28.0$4.28$5.85$1.58
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.9$1.54$28.4$10.7$17.1$6.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$41.5$7.72$33.8$12.0$11.3$0.70
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.0$8.41$29.6$11.9$10.6$1.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$39.0$8.32$30.7$11.2$10.2$1.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.9$8.21$27.7$11.4$9.83$1.54
2015Detailed filing. Detailed filing data is available for this year.$33.5$8.42$25.1$12.0$9.79$2.20
2014Detailed filing. Detailed filing data is available for this year.$33.0$8.05$24.9$11.3$9.03$2.22
2013Detailed filing. Detailed filing data is available for this year.$31.6$8.57$23.1$10.6$9.20$1.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.8$7.72$21.1$8.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 4, 2025
Return Version
2024v5.0
Gross Receipts
$13,546,194
Mission and Program Overview

Mission

The object of this society shall be to encourage the improvement of the health of the public, to promote the art and science of dentistry and to represent the interest of the members of the profession and the public which it serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$32,930,893$33,557,163▲ $626,270
Cash and Non-Interest-Bearing Accounts$249,283$3,670,558▲ $3,421,275
Land, Buildings, and Equipment, Net$1,428,453$1,282,024▼ $146,429
Savings and Temporary Cash Investments$949,565--
Accounts Receivable$31,306$699,836▲ $668,530
Prepaid Expenses and Deferred Charges$776,602$579,658▼ $196,944
Total Assets$36,380,502$39,803,639▲ $3,423,137
Other Assets Total$14,400$14,400→ $0
Liabilities
Deferred Revenue$7,307,394$7,759,299▲ $451,905
Other Liabilities$1,381,880$1,148,014▼ $233,866
Accounts Payable and Accrued Expenses$559,671$498,397▼ $61,274
Total Liabilities$9,248,945$9,405,710▲ $156,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,131,557$30,397,929▲ $3,266,372
Total Net Assets Fund Balance$27,131,557$30,397,929▲ $3,266,372
Total Liabilities and Net Assets / Fund Balance$36,380,502$39,803,639▲ $3,423,137

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$492,067$600,714$1,092,781
Equipment$745,344-$745,344
Leasehold Improvements-$395,735$395,735
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather NashCEOFT$308,000$37,175$345,175
Keith TristanoCFOFT$227,417$36,175$263,592
Cheryl MoraDirector of ProgFT$141,999$66,675$208,674
Cheryl MoraDirector of Program-$141,999$66,675$208,674
Joanne GirardiDirector of MembFT$139,218$54,273$193,491
Joanne GirardiDirector of Membership-$139,218$54,273$193,491
Lisa GirardiDirector of ExhiFT$138,990$54,244$193,234
Lisa GirardiDirector of Exhibit-$138,990$54,244$193,234
David Lewis JrPresidentPT$49,943-$49,943
Denise D HalePresident -PT$41,320-$41,320
Philip L SchefkeSecretaryPT$41,033-$41,033
Victoria a UrsittiVice PresidePT$34,399-$34,399
Mark PloskonkaTreasurerPT$30,616-$30,616
Gordon J ZiolsDirectorPT$24,739-$24,739
Jun S LimDirectorPT$23,424-$23,424
Paul KempfDirectorPT$23,074-$23,074
Brent StanfordDirectorPT$22,789-$22,789
Joseph V BaldassanoDirectorPT$22,754-$22,754
Shafa AmirsoltaniDirectorPT$22,203-$22,203
David RosenbaumDirectorPT$22,119-$22,119
Lori LightfootDirectorPT$21,769-$21,769
Neil SinghDirectorPT$20,464-$20,464
Sara Ahmad ImtiazDirectorPT$1,850-$1,850
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,270,496
Investment Income
$967,473
Other Revenue
$42,029
Change in Net Assets
$1,057,575

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,279,998
Revenue Not Reported on Form 990
$2,208,797
Total Revenue per Audited Statements
$13,488,795
Total Revenue per Form 990
$11,279,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,884,009
Salaries, Compensation, and Employee Benefits$2,254,274
Grants and Similar Amounts Paid$84,140
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,337,285--$1,337,285
Other Salaries and Wages$1,250,950--$1,250,950
All Other Expenses$901,118--$901,118
Other Employee Benefits$586,079--$586,079
Fees for Services Other$414,813--$414,813
Other Expenses$356,051--$356,051
Current Officers, Directors, Trustees, and Key Employees$308,000--$308,000
Travel$278,582--$278,582
Office Expenses$198,500--$198,500
Payroll Taxes$109,245--$109,245
Grants to Domestic Orgs$84,140--$84,140
Insurance$48,178--$48,178
Depreciation Depletion$37,692--$37,692
Total Functional Expenses$10,222,423$0$0$10,222,423

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,222,423
Total Expenses per Audited Statements$10,222,423
Total Expenses per Form 990$10,222,423
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northside Cds Branch--Assist With Programs$14,115
North Suburban Cds Branch--Assist With Programs$12,802
Northwest Suburban Cds Branch--Assist With Programs$11,620
West Suburban Cds Branch--Assist With Programs$10,835
West Side Cds Branch--Assist With Programs$10,545
Northwest Side Cds Branch--Assist With Programs$8,418
South Suburban Cds Branch--Assist With Programs$5,750
Kenwood Hyde Park Cds Branch--Assist With Programs$5,150
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$15,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Lease Payable$1,148,014
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

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

“Members elect board of directors”

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

“Review is made by the treasurer of the board of directors and the chairman of the finance committee with the executive staff which is then followed by a report to the board of directors”

Form 990, Page 6, Part VI, Line 12C

“All members of the board of directors, committees and staff must completeand sign a conflict of interest statement annually. All statements are retained and anyone not completing a statement may not serve in their designated capacity.”

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

“The executive director's compensation is set by contract with the board of directors. The officers of the society are provided with a current copy of the compensation and benefits survey of the association forum of chicagoland for review, comparison and analysis, which assist the officers in negotiating an acceptable contract with the executive director. A performance review of the executive director is conducted annually by the officers. Staff members are provided an annual performance evaluation that assists the executive director in establishing annual compensation. The executive director also utilizes the compensation and benefits survey to remain a breast of trends in the association management industry in general and to monitor competitive compensation and benefits in the chicago area. The board of directors annually establishes an approved budget for all staff compensation and benefits including compensation of board of directors. The budget is administered by the executive director.”

Form 990, Page 6, Part VI, Line 19

“Governing documents disclosure explanation all governing documents, financial statements and conflict of interest policies are available for review upon request to the central office.”

Filing and Contact Details

Filer

Filer Name
Chicago Dental Society
EIN
36-0898765
Phone
3128367300
Address
401 NORTH MICHIGAN AVENUE SUITE 200, CHICAGO, IL 60611-4205

Signing Officer

Name
Heather Nash
Title
CEO
Phone
3128367300
Signed
2025-09-04

Organization Details

Principal Officer
David Lewis Jr
Formed
1864
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
0
Employees
18
Volunteers
430

Preparer

Firm
Rcs Cpas Pllc
Address
4415 HARRISON ST SUITE 552, HILLSIDE, IL 60162
Preparer
Mohammad Sheikh
Phone
7084829488
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The society is a not-for-profit organization that is exempt from income taxes under section 501(c)(6) of the internal revenue code except for unrelated business income. In 2024 and 2023, unrelated business income from advertising in the cds review and mailing lists resulted in a loss. The society has evaluated its tax positions for all open tax years. Currently, the tax years open and subject to examination by the internal revenue service are the 2022, 2023, and 2024 tax years. Revenue service and a no change letter was received. Based on the evaluation of the society's tax positions, management believes all tax positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended december 31, 2024.”

Raw XML AppendixShowing 400 of 570 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/ProgSrvcAccomActy3Grp/Desc0ALL ACTIVITIES - COVERS ALL ASPECTS OF THE CHICAGO DENTAL SOCIETY'S ACTIVITIES INCLUDING WORK WITH NINE BRANCHES, FORMULATING PROGRAMS RELATING TO COMMUNITY ORAL HEALTH, ACCESS TO CARE AND TO PROVIDE ASSISTANCE, GUIDANCE, SUPPORT AND ADVOCACY FOR THE DENTAL PROFESSION AND THE PUBLIC THEY SERVE.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0PART 1-A, LINE 1 - CHICAGO DENTAL SOCIETY REIMBURSES DENT-IL PAC FOR EXPENSES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SOCIETY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE EXCEPT FOR UNRELATED BUSINESS INCOME. IN 2024 AND 2023, UNRELATED BUSINESS INCOME FROM ADVERTISING IN THE CDS REVIEW AND MAILING LISTS RESULTED IN A LOSS. THE SOCIETY HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. CURRENTLY, THE TAX YEARS OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE THE 2022, 2023, AND 2024 TAX YEARS. REVENUE SERVICE AND A NO CHANGE LETTER WAS RECEIVED. BASED ON THE EVALUATION OF THE SOCIETY'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ASSIST WITH PROGRAMS
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SOUTH SUBURBAN CDS BRANCH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1KENWOOD HYDE PARK CDS BRANCH
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3NORTHSIDE CDS BRANCH

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