Civic Intelligence

International Congress of Oral

EIN 51-0161701 • 501(c)3 • Fort Lee, NJ

Profile

To foster the advancement of the science and art of oral implantology in all of its phases throughout the world; to foster research and education; to improve patient awareness through education; to optimize patient care; to foster ethical standards; to generally do all such acts that are consistent with promoting the exchange of current and innovative dental implant-related concepts, ideas and evidence-based procedures, as well as basic and clinical research in all areas of oral implantology; and to honor those who have made significant contributions to the science and art of oral implantology.

One Bridge Plaza 950Fort Lee, NJ 07024

www.icoi.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.50x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

40th percentile

0.8%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$342,561

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

13%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$13,606,866

Up $1,852,639 (+16%) from 2023

Liabilities

Up

$2,148,395

Up $1,117,884 (+108%) from 2023

Net Assets

Up

$11,458,471

Up $734,755 (+6.9%) from 2023

Revenue

Up

$4,301,104

Up $490,183 (+13%) from 2023

Expenses

Down

$4,265,382

Down $380,295 (-8.2%) from 2023

Net Income

Up

$35,722

Up $870,478 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $8,752,588Liabilities 2011: $2,781Net Assets 2011: $8,749,8072011Assets 2012: $9,872,850Liabilities 2012: $15,887Net Assets 2012: $9,856,9632012Assets 2013: $11,780,573Liabilities 2013: $1,623,424Net Assets 2013: $10,157,1492013Assets 2014: $13,662,637Liabilities 2014: $2,052,926Net Assets 2014: $11,609,7112014Assets 2015: $15,130,911Liabilities 2015: $2,385,361Net Assets 2015: $12,745,5502015Assets 2016: $15,009,041Liabilities 2016: $1,786,757Net Assets 2016: $13,222,2842016Assets 2017: $15,348,919Liabilities 2017: $1,785,340Net Assets 2017: $13,563,5792017Assets 2018: $14,728,665Liabilities 2018: $1,734,875Net Assets 2018: $12,993,7902018Assets 2019: $13,445,529Liabilities 2019: $1,824,352Net Assets 2019: $11,621,1772019Assets 2020: $12,116,203Liabilities 2020: $1,234,646Net Assets 2020: $10,881,5572020Assets 2021: $13,505,131Liabilities 2021: $1,273,933Net Assets 2021: $12,231,1982021Assets 2022: $11,675,726Liabilities 2022: $1,226,532Net Assets 2022: $10,449,1942022Assets 2023: $11,754,227Liabilities 2023: $1,030,511Net Assets 2023: $10,723,7162023Assets 2024: $13,606,866Liabilities 2024: $2,148,395Net Assets 2024: $11,458,4712024

Highlighted filing

2024

Assets$13,606,866
Liabilities$2,148,395
Net Assets$11,458,471

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $5,840,189Expenses 2011: $4,409,116Net Income 2011: $1,431,0732011Expenses 2012: $5,710,1212012Expenses 2013: $6,009,4482013Revenue 2014: $6,793,483Expenses 2014: $5,330,358Net Income 2014: $1,463,1252014Revenue 2015: $7,614,284Expenses 2015: $6,325,498Net Income 2015: $1,288,7862015Revenue 2016: $6,436,922Expenses 2016: $6,178,597Net Income 2016: $258,3252016Revenue 2017: $5,300,969Expenses 2017: $5,393,882Net Income 2017: -$92,9132017Revenue 2018: $5,029,130Expenses 2018: $5,558,015Net Income 2018: -$528,8852018Revenue 2019: $5,083,228Expenses 2019: $6,958,397Net Income 2019: -$1,875,1692019Revenue 2020: $5,064,650Expenses 2020: $5,563,514Net Income 2020: -$498,8642020Revenue 2021: $3,593,207Expenses 2021: $3,145,646Net Income 2021: $447,5612021Revenue 2022: $3,011,435Expenses 2022: $3,031,326Net Income 2022: -$19,8912022Revenue 2023: $3,810,921Expenses 2023: $4,645,677Net Income 2023: -$834,7562023Revenue 2024: $4,301,104Expenses 2024: $4,265,382Net Income 2024: $35,7222024

Highlighted filing

2024

Revenue$4,301,104
Expenses$4,265,382
Net Income$35,722

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.6$2.15$11.5$4.30$4.27$0.04
2023Detailed filing. Detailed filing data is available for this year.$11.8$1.03$10.7$3.81$4.65$0.83
2022Detailed filing. Detailed filing data is available for this year.$11.7$1.23$10.4$3.01$3.03$0.02
2021Detailed filing. Detailed filing data is available for this year.$13.5$1.27$12.2$3.59$3.15$0.45
2020Detailed filing. Detailed filing data is available for this year.$12.1$1.23$10.9$5.06$5.56$0.50
2019Detailed filing. Detailed filing data is available for this year.$13.4$1.82$11.6$5.08$6.96$1.88
2018Detailed filing. Detailed filing data is available for this year.$14.7$1.73$13.0$5.03$5.56$0.53
2017Detailed filing. Detailed filing data is available for this year.$15.3$1.79$13.6$5.30$5.39$0.09
2016Detailed filing. Detailed filing data is available for this year.$15.0$1.79$13.2$6.44$6.18$0.26
2015Detailed filing. Detailed filing data is available for this year.$15.1$2.39$12.7$7.61$6.33$1.29
2014Detailed filing. Detailed filing data is available for this year.$13.7$2.05$11.6$6.79$5.33$1.46
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.8$1.62$10.2$6.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.87$0.02$9.86$5.71
2011Summary only. Only limited summary data is available for this year.$8.75$0.00$8.75$5.84$4.41$1.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 15, 2025
Return Version
2023v6.0
Gross Receipts
$9,012,027
Mission and Program Overview

Mission

To serve the needs of all of our members, including each segment of the dental implant team, and to provide them with high quality education to better serve their patients. To substantially advance the science and quality of the practice of implant dentistry by supporting clinical and basic research and report the findings to our membership.

To foster the advancement of the science and art of oral implantology through research and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,109,456$10,443,398▲ $333,942
Intangible Assets$1,010,353$1,270,353▲ $260,000
Cash and Non-Interest-Bearing Accounts$577,108$609,821▲ $32,713
Prepaid Expenses and Deferred Charges$33,612$162,010▲ $128,398
Land, Buildings, and Equipment, Net$23,698$76,505▲ $52,807
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$11,754,227$13,606,866▲ $1,852,639
Other Assets Total-$1,044,779-
Liabilities
Other Liabilities-$1,043,741-
Deferred Revenue$987,712$1,032,538▲ $44,826
Accounts Payable and Accrued Expenses$42,799$72,116▲ $29,317
Total Liabilities$1,030,511$2,148,395▲ $1,117,884
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,723,716$11,458,471▲ $734,755
Total Net Assets Fund Balance$10,723,716$11,458,471▲ $734,755
Total Liabilities and Net Assets / Fund Balance$11,754,227$13,606,866▲ $1,852,639

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$76,505$214,255$290,760
Other Assets Org$1,044,779--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Betty Lukacs PaltiExe Dir/ TreasuFT$286,000$56,561$342,561
Dr Ady PaltiChairmanPT$288,346-$288,346
Tara CaruanaSecretaryFT$132,558$16,464$149,022
Dr Avi SchetrittADIA DirectorPT$12,000-$12,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Oral Design Gmbh Dr Ady PaltiDirector Eu-$223,200
Cullari Carrico LLCAccounting & Tax55 LANE ROAD STE 300, Fairfield, NJ 07004, Gm$189,996
Dre&m Avs LLCEvent Planning3 SOMERSET LANE, Edgewater, NJ 07020, Gm$145,931
Ady Edgewater Palti NjDirector-$115,200
Revenue and Support

Revenue Composition

Contributions and Grants
$1,692,025
Program Service Revenue
$1,507,341
Investment Income
$1,101,738
Other Revenue
$0
All Other Contributions
$18,488
Change in Net Assets
$35,722

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,212,082
Revenue Not Reported on Financial Statements
$89,022
Revenue Not Reported on Form 990
$788,055
Total Revenue per Audited Statements
$5,000,137
Total Revenue per Form 990
$4,301,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,128,804
Salaries, Compensation, and Employee Benefits$1,050,354
Total Fundraising Expense$290,993
Grants and Similar Amounts Paid$86,224
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$1,027,851$145,109$36,276$1,209,236
Current Officers, Directors, Trustees, and Key Employees$356,368$395,965$39,596$791,929
Fees for Services Other$541,929$88,188$33,160$663,277
Information Technology$88,801$111,003$22,201$222,005
Occupancy$153,800$8,545$8,545$170,890
Advertising$95,278$6,306$23,476$125,060
Other Salaries and Wages$42,990$47,767$4,776$95,533
Travel$54,823$19,582$3,914$78,319
Other Employee Benefits$30,430$33,810$3,380$67,620
Payroll Taxes$29,738$33,043$3,304$66,085
Office Expenses$33,548$18,299$2,724$54,571
All Other Expenses$23,236$15,666$1,044$39,946
Grants to Domestic Individuals$36,224--$36,224
Other Expenses$31,889$1,772$1,772$35,433
Pension Plan Contributions$13,134$14,594$1,459$29,187
Foreign Grants$25,000--$25,000
Grants to Domestic Orgs$25,000--$25,000
Depreciation Depletion$8,810$11,011$2,202$22,023
Insurance$16,835$2,971-$19,806
Total Functional Expenses$2,937,375$1,037,014$290,993$4,265,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,265,382
Total Expenses per Audited Statements$4,265,382
Total Expenses per Form 990$4,265,382
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Columbia University MedicalNew York, NY-Research$25,000

International Summary

Offices
1
Employees
6
Spending
$1,263,014

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeProgram Activities/honorariumsMeetings & Education12$594,590
East Asia & PacificGrant/meetings/honorariumsEducation/meetings/membership01$361,424
Middle East & North AfricaProgram ServicesMeetings & Education/grant00$246,000
IndiaProgram ServicesMeetings & Education01$46,000
South AmericaProgram ServicesMeetings & Education01$6,000
Sub Saharan AfricaProgram ServicesMeetings & Education01$6,000
CanadaProgram Activities/honorariumsMeetings & Education00$3,000
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$1,043,741
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
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 A, Line 1A

The governing body delegated broad authority to an executive committee consisting of five individuals who hold voting rights

Form 990, Part VI, Section A, Line 2

Betty lukacs, the executive director, is married to dr. Ady palti, a director on the board.

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

The executive committee along with the external accountant review and approve the form 990 before it is filed.

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

The conflict of interest policy is reviewed annually at a meeting in which members may, at the time disclose potential conflicts.

Form 990, Part VI, Section B, Line 15A

Compensation studies (comparability data) are purchased every few years and used as benchmarks for compensation.

Form 990, Part VI, Section B, Line 15B

Compensation studies (comparability data) are purchased every few years and used as benchmarks for compensation.

Form 990, Part VI, Section C, Line 19

Data available upon request.

Filing and Contact Details

Filer

Filer Name
International Congress of Oral
EIN
51-0161701
Phone
9737836300
Address
ONE BRIDGE PLAZA 950, FORT LEE, NJ 07024

Signing Officer

Name
Betty Lukacs Palti
Title
Exe Dir/ Treasu
Signed
2025-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Ady Palti
Formed
1975
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
2
Employees
9
Volunteers
10

Preparer

Firm
Cullari Carrico LLC
Address
55 LANE ROAD SUITE 300, FAIRFIELD, NJ 07004
Preparer
Jason Cullari
Phone
9734063955
Supplemental Narrative

Additional Explanations

Governance

As stipulated in the by-laws, only members of the executive committee of the board have the authority to vote and act. General members of the board may offer guidance and opinions to the executive committee in the normal course of business or at meetings.

SCHEDULE D, PART XI & XII, LINE 4B - RECONCILIATION OF REV & EXP

Grants to others are monitored on a consistent basis. When grantees become aware that they have completed the intended purpose of the grant and if there are excess funds remaining, those amounts are sent back to the organization. These amounts are typically netted against current year grant expenses on the financial statements but have been reported in grant reimbursements on the form 990.

Financial Statement Notes

Part X : FIN48 Footnote

The icoi follows the provisions of fasb accounting standards codification, income taxes. The standard prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in the financial statements. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition related to those tax positions.the icoi does not expect a significant increase or decrease to the total amounts of unrecognized tax positions during the year ended june 30, 2024. However, the icoi is subject to regular audit by tax authorities, including a review of its nonprofit status which management believes would be upheld upon examination. The icoi believes that it has appropriate support for the positions taken on its tax returns. Nonetheless, the amounts ultimately paid, if any, upon resolution of the issues raised by the taxing authorities may differ materially from the amounts accrued for each year. The icoi did not have amounts accrued for the years ending june 30, 2024 and 2023.

Raw XML AppendixShowing 400 of 716 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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