Civic Intelligence

Childrens Dental Foundation

EIN 95-2111124 • 501(c)3 • Long Beach, CA

Profile

The clinic delivers oral health education and comprehensive treatment for economically disadvantaged and underserved children, including those with complex medical considerations, while also providing premier training in pediatric and multi-specialty dentistry.

455 E Columbia Street Suite 32Long Beach, CA 90806

www.cdhc.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

51st percentile

0.16x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

89th percentile

$317,893

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

39th percentile

1.5%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-4.7%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$8,303,645

Up $8,528 (+0.1%) from 2023

Liabilities

Up

$823,511

Up $209,562 (+34%) from 2023

Net Assets

Down

$7,480,134

Down $201,034 (-2.6%) from 2023

Revenue

Up

$4,046,451

Up $205,673 (+5.4%) from 2023

Expenses

Up

$4,382,495

Up $136,048 (+3.2%) from 2023

Net Income

Up

-$336,044

Up $69,625 (+17%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $9,192,900Liabilities 2011: $861,068Net Assets 2011: $8,331,8322011Assets 2012: $9,157,560Liabilities 2012: $805,470Net Assets 2012: $8,352,0902012Assets 2013: $8,849,169Liabilities 2013: $1,011,714Net Assets 2013: $7,837,4552013Assets 2014: $8,643,489Liabilities 2014: $676,957Net Assets 2014: $7,966,5322014Assets 2015: $8,415,995Liabilities 2015: $651,502Net Assets 2015: $7,764,4932015Assets 2016: $8,217,088Liabilities 2016: $630,956Net Assets 2016: $7,586,1322016Assets 2017: $8,016,873Liabilities 2017: $535,549Net Assets 2017: $7,481,3242017Assets 2018: $8,580,135Liabilities 2018: $464,266Net Assets 2018: $8,115,8692018Assets 2019: $8,786,695Liabilities 2019: $418,432Net Assets 2019: $8,368,2632019Assets 2020: $8,793,560Liabilities 2020: $829,569Net Assets 2020: $7,963,9912020Assets 2021: $9,901,805Liabilities 2021: $745,293Net Assets 2021: $9,156,5122021Assets 2022: $8,174,000Liabilities 2022: $271,253Net Assets 2022: $7,902,7472022Assets 2023: $8,295,117Liabilities 2023: $613,949Net Assets 2023: $7,681,1682023Assets 2024: $8,303,645Liabilities 2024: $823,511Net Assets 2024: $7,480,1342024

Highlighted filing

2024

Assets$8,303,645
Liabilities$823,511
Net Assets$7,480,134

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,437,996Expenses 2011: $3,507,169Net Income 2011: -$69,1732011Revenue 2012: $3,230,159Expenses 2012: $3,172,486Net Income 2012: $57,6732012Revenue 2013: $2,670,680Expenses 2013: $3,163,314Net Income 2013: -$492,6342013Revenue 2014: $2,863,019Expenses 2014: $3,034,750Net Income 2014: -$171,7312014Revenue 2015: $3,185,942Expenses 2015: $3,178,970Net Income 2015: $6,9722015Revenue 2016: $3,078,092Expenses 2016: $3,178,280Net Income 2016: -$100,1882016Revenue 2017: $2,981,635Expenses 2017: $3,186,225Net Income 2017: -$204,5902017Revenue 2018: $4,391,748Expenses 2018: $3,575,659Net Income 2018: $816,0892018Revenue 2019: $4,097,925Expenses 2019: $3,813,556Net Income 2019: $284,3692019Revenue 2020: $3,803,712Expenses 2020: $3,867,779Net Income 2020: -$64,0672020Revenue 2021: $4,760,419Expenses 2021: $4,165,973Net Income 2021: $594,4462021Revenue 2022: $4,031,619Expenses 2022: $4,131,989Net Income 2022: -$100,3702022Revenue 2023: $3,840,778Expenses 2023: $4,246,447Net Income 2023: -$405,6692023Revenue 2024: $4,046,451Expenses 2024: $4,382,495Net Income 2024: -$336,0442024

Highlighted filing

2024

Revenue$4,046,451
Expenses$4,382,495
Net Income-$336,044

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.30$0.82$7.48$4.05$4.38$0.34
2023Detailed filing. Detailed filing data is available for this year.$8.30$0.61$7.68$3.84$4.25$0.41
2022Detailed filing. Detailed filing data is available for this year.$8.17$0.27$7.90$4.03$4.13$0.10
2021Detailed filing. Detailed filing data is available for this year.$9.90$0.75$9.16$4.76$4.17$0.59
2020Detailed filing. Detailed filing data is available for this year.$8.79$0.83$7.96$3.80$3.87$0.06
2019Detailed filing. Detailed filing data is available for this year.$8.79$0.42$8.37$4.10$3.81$0.28
2018Detailed filing. Detailed filing data is available for this year.$8.58$0.46$8.12$4.39$3.58$0.82
2017Summary only. Only limited summary data is available for this year.$8.02$0.54$7.48$2.98$3.19$0.20
2016Summary only. Only limited summary data is available for this year.$8.22$0.63$7.59$3.08$3.18$0.10
2015Summary only. Only limited summary data is available for this year.$8.42$0.65$7.76$3.19$3.18$0.01
2014Summary only. Only limited summary data is available for this year.$8.64$0.68$7.97$2.86$3.03$0.17
2013Summary only. Only limited summary data is available for this year.$8.85$1.01$7.84$2.67$3.16$0.49
2012Summary only. Only limited summary data is available for this year.$9.16$0.81$8.35$3.23$3.17$0.06
2011Summary only. Only limited summary data is available for this year.$9.19$0.86$8.33$3.44$3.51$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$7,250,333
Mission and Program Overview

Mission

The clinic delivers oral health education and comprehensive treatment for economically disadvantaged and underserved children, including those with complex medical considerations, while also providing premier training in pediatric and multi-specialty dentistry.

To maintain and support the children's dental health clinic.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,489,597$4,516,833▲ $27,236
Land, Buildings, and Equipment, Net$1,719,126$1,593,963▼ $125,163
Cash and Non-Interest-Bearing Accounts$896,233$664,990▼ $231,243
Pledges and Grants Receivable$375,400$467,809▲ $92,409
Savings and Temporary Cash Investments$358,040$425,222▲ $67,182
Accounts Receivable$108,998$114,408▲ $5,410
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$8,295,117$8,303,645▲ $8,528
Other Assets Total$347,723$520,420▲ $172,697
Liabilities
Other Liabilities$334,915$464,054▲ $129,139
Accounts Payable and Accrued Expenses$279,034$359,457▲ $80,423
Total Liabilities$613,949$823,511▲ $209,562
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,436,834$4,340,487▼ $96,347
Net Assets Without Donor Restrictions$3,244,334$3,139,647▼ $104,687
Total Net Assets Fund Balance$7,681,168$7,480,134▼ $201,034
Total Liabilities and Net Assets / Fund Balance$8,295,117$8,303,645▲ $8,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,572,834$2,643,634$4,216,468
Leasehold Improvements$21,129$535,085$556,214
Other Assets Org$464,054--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,836,447-▲ $362,424$294,938$3,903,933
2022$3,923,560-▲ $208,751$295,864$3,836,447
2021$4,915,241-▼ $662,715$329,186$3,923,340
2020$4,302,188-▲ $1,017,517$404,464$4,915,241
2019$4,679,046-▲ $216,569$338,233$4,557,382
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John BlakeExecutive DirectorFT$338,567$338,567
Chris MayedaResidency DirectorFT$214,958$214,958
Alex W TuMember-$88,200$88,200
Jonathan LoVice President-$25,650$25,650
Carmen CastilloMember-$6,975$6,975

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,234,794
Program Service Revenue
$2,512,804
Investment Income
$298,853
Other Revenue
$0
All Other Contributions
$1,218,794
Change in Net Assets
$-336,044

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,046,451
Revenue Not Reported on Form 990
$135,010
Total Revenue per Audited Statements
$4,181,461
Total Revenue per Form 990
$4,046,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,611,922
Other Expenses$1,770,573
Total Fundraising Expense$214,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,751,126$257,305$94,670$2,103,101
Fees for Services Other$695,738$22,000-$717,738
Other Employee Benefits$212,234$13,889$12,375$238,498
Depreciation Depletion$173,191$6,819$1,364$181,374
Payroll Taxes$124,443$17,517$7,538$149,498
Occupancy$120,250$15,883$3,453$139,586
Current Officers, Directors, Trustees, and Key Employees$82,161$38,664-$120,825
All Other Expenses$40,017$12,086$8,571$60,674
Insurance$38,576$3,484$1,742$43,802
Other Expenses$17,636$2,371$1,185$21,192
Travel$12,083--$12,083
Office Expenses$10,592$42$658$11,292
Total Functional Expenses$3,719,371$448,828$214,296$4,382,495

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,382,495
Total Expenses per Audited Statements$4,382,495
Total Expenses per Form 990$4,382,495
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 Liabilities$464,054
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
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, Part VI, Section B, Line 11B

The Board received a draft of the 990 electronically to review and comment on. The draft was discussed and questions were raised at a meeting of the Executive Committee. The final draft was presented to the entire Board for approval at a meeting of the Board of Directors prior to filing with the IRS.

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

Form 990, Part VI, Section B, Line 12c:Each Director, Principal Officer, and member of a committee with governing Board delegated powers shall annually sign a statement which affirms such person:A. Has received a copy of the conflicts of interest policy,B. Has read and understands the policy,C. Has agreed to comply with the policy, andD. Understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

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

The salary of the Executive Director is approved by the compensation committee of the Board of Directors after a review of the applicable comparability data. The individual whose salary is determined is not present throughout the approval process. The Executive Director has a written employment contract with the Organization.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available upon request at the Organization's corporate office.

Form 990 Part VI:

This process has not changed since the prior year. The Foundation has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.

Form 990, Part VII:

The Children's Dental Foundation has contracts with board members Carmen Castillo, DDS, Jonathan Lo, DDS, and Alex Tu, DDS to provide dental services. Drs. Lo and Tu typically provide one day of service per week while Dr. Castillo typically provides one day of dental service per month. Drs. Castillo, Lo, and Tu are all paid daily rates that are comparable and consistent with other dentists that provide services for the Children's Dental Foundation.

Filing and Contact Details

Filer

Filer Name
Childrens Dental Foundation
EIN
95-2111124
Phone
5629333141
Address
455 E COLUMBIA STREET SUITE 32, LONG BEACH, CA 90806

Signing Officer

Name
John T Anderson Jr
Title
President
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John T Anderson Jr
Formed
1932
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
37
Volunteers
3

Preparer

Firm
GuzmanGray
Address
3200 Bristol St Ste 640, Costa Mesa, CA 92626
Preparer
John C Dahlin
Phone
9493160600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A, Program Service Accomplishments:

The CDHC is an all-inclusive safety-net dental home providing general and pediatric dentistry, orthodontics, periodontics, endodontics, oral surgery and treatment under general anesthsia (I.V. and hospital operating room). We are also a premier training facility for pediatric dentistry and oral and maxillofacial surgeons with the USC School of Dentistry. Our pediatric dental residents are on-call 24/7 for the LongBeach Memorial Medical Center's emergency deoartment, are members of the Stramski Center's Cranio-Facial/Cleft Palate and Hematology/Oncology teams. We are also a training site for Cerritos College's Dental Assistant and Dental Hygiene programs and West Coast University's Dental Hygiene programs.Our main clinic offers comprehensive orthodontic treatment (braces). We treat routine to complex cases, including those with cranio-facial/cleft palate development challenges. Due to severe disease and complex medical conditions, many children may face early loss of teeth requiring integrated orthodontic assistance prior to the average age for braces. Our Orthodontic patients are able to accessfull dental care at our clinics including oral surgery, dental hygiene, and restorative care maximizing the best result of their orthodontic treatment.Through our Oral Health Education Program, every patient, along with parents/caregivers, are provided with oral health education andmaterial (available in the appropriate language). Additionally, each child receives an oral health kit containing a toothbrush, toothpaste, floss and a timer. Our Oral Health Education Program also provide outreach to community health fairs, WIC and HeadStart sites, special events and school sites, providing free dental screenings andeducation.BackgroundIn 1932, a Long Beach dentist, Dr. Robert Anderson, realized that in such dire economic times, our community's children needed greater access to dental care. With the idea that dental care could be brought to the children at Long Beach schools, Dr. Anderson was able to secure a trailer and convert it into a small dental clinic. The dream of providing accessible dental care to underserved students began with this small mobile clinic making its way from school to school. Over our 89-year history, the CDHC has evolved into a comprehensive, hospital-based facility on the campus of the Miller Children's Hospital in the Long Beach Memorial Medical Center, with a satellite clinic in Avalon (Catalina Island). It was in 1988 that the CDHC started the Avalon Satellite Clinic in an effort to treat the "hidden underservedpopulation" in Catalina.Today we have evolved into a Multi-specialty program that is continually responding to the challenges of providing quality care in an ever-changing economic environment. The CDHC has become more than a unique place to access multiple levels of oral care: it is the resource for the treatment of children with special medical and behavioral conditions and the safety-net dental home for underserved children in the greater Long Beach, Orange County and South Bay communities.One of the most important programs of the CDHC is our Dental Residency Program. The CDHC is a premier training facility for General and Pediatric Dentistry and Oral Surgery with the USC School of Dentistry. Residents are on-call 24/7 at the emergency rooms of Miller Children's Hospital, and are members of the Stramski Center's Cranio-Facial/Cleft Palate and Hematology/Oncology teams. CDHC "Attending" General and Pediatric Dentists oversee the training of our General and Pediatric Dental Residents and are faculty at the USC School of Dentistry. The Dental Residents, with the supervision of "Attending Dentists" at the CDHC, provide more treatment in the LB Miller Children's Hospital Operating rooms and/or with IV Sedation Specialty Teams in our clinic's specialty care areas than in many Dental Schools. This program not only increases our ability to provide access to care for more children, but it also keeps the CDHC at

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The foundation's endowment funds are invested and managed in accordance with their investment spending policies. These policies provide a consistent return on assets in order to achieve a stable stream of funding for clinic activities supported by the foundation's endowment, while seeking to maintain the purchasing power of the endowment assets. The purpose of the endowment funds is to build organizational capacity to provide comprehensive dental treatment and dental health education toimprove oral health outcomes among underserved families in the greater Long Beach area of Los Angeles and Orange County.

Part X : FIN48 Footnote

The Foundation recognizes the financial statement benefit of tax positions, such as its filing status of tax-exempt, only after determining that the relevant tax authority would more likely than not sustain the position following an audit. The Foundation is subject to potential income tax audits on open tax years by any taxing jurisdiction in which it operates. The statute of limitations for federal and California state purposes is generally three and four years, respectively.

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