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Nonprofiteer
← CHILDRENS DENTAL SERVICES INC

Form 990 for tax year 2023

Filed by CHILDRENS DENTAL SERVICES INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2023 , filed 12 May 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$10,705,379 changed to $10,705,586
Total expenses
$7,801,624 changed to $8,260,384
Other revenue
$567 changed to $774
Total assets, end of year
$25,335,961 changed to $24,877,201
Total liabilities, end of year
$633,092 changed to $632,885
Net assets or fund balances, end of year
$24,702,869 changed to $24,244,316
Program services expenses
$6,656,526 changed to $7,088,538
Management and general expenses
$900,056 changed to $922,049
Fundraising expenses
$245,042 changed to $249,797
Program service expenses (Part III)
$6,656,526 changed to $7,088,538

Totals

Total revenue
$10,705,379
Total expenses
$7,801,624
Contributions and grants received
$2,960,268
Grants paid
$0
Program service revenue
$7,143,802
Investment income
$600,742
Other revenue
$567
Total assets, end of year
$25,335,961
Total liabilities, end of year
$633,092
Net assets or fund balances, end of year
$24,702,869
Program services expenses (Part IX)
$6,656,526
Management and general expenses
$900,056
Fundraising expenses
$245,042
Program service expenses (Part III)
$6,656,526

Program services were 85.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $1,617,436

  • 1f · All other contributions, gifts and grants

    $1,342,832

  • 1g · Noncash contributions included above

    $6,288

  • 2a · Program service revenue: PROGRAM SERVICE FEES

    total $7,143,802 · related or exempt $7,143,802

  • 3 · Investment income

    total $294,836 · excluded $294,836

  • 7a · Gross sales of assets other than inventory

    securities $305,906

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $305,906

  • 7d · Net gain or loss

    total $305,906 · excluded $305,906

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $567 · related or exempt $567

  • 11e · Other revenue, total

    $567

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,025,217 · program services $850,185 · management and general $135,710 · fundraising $39,322

  • 7 · Other salaries and wages

    total $4,592,309 · program services $3,808,278 · management and general $607,893 · fundraising $176,138

  • 9 · Other employee benefits

    total $221,599 · program services $183,767 · management and general $29,333 · fundraising $8,499

  • 10 · Payroll taxes

    total $397,338 · program services $329,502 · management and general $52,596 · fundraising $15,240

  • 11g · Fees: other

    total $136,840 · program services $124,525 · management and general $10,126 · fundraising $2,189

  • 13 · Office expenses

    total $109,167 · program services $99,342 · management and general $8,078 · fundraising $1,747

  • 16 · Occupancy

    total $64,504 · program services $63,601 · management and general $774 · fundraising $129

  • 17 · Travel

    total $22,666 · program services $20,626 · management and general $1,677 · fundraising $363

  • 19 · Conferences, conventions and meetings

    total $42,880 · management and general $42,880

  • 23 · Insurance

    total $78,101 · program services $71,072 · management and general $5,779 · fundraising $1,250

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $472,030 · program services $472,030

  • 24b · Other expenses: GRANT EXPENSE

    total $431,214 · program services $431,214

  • 24c · Other expenses: MINNESOTA CARE PROVIDER

    total $133,572 · program services $133,572

  • 24d · Other expenses: LICENSES, PERMITS AND F

    total $55,006 · program services $55,006

  • 24e · All other expenses

    total $19,181 · program services $13,806 · management and general $5,210 · fundraising $165

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,276,177 · end of year $2,098,817

  • 2 · Savings and temporary cash investments

    beginning of year $287,509 · end of year $1,678,735

  • 3 · Pledges and grants receivable

    beginning of year $533,895 · end of year $551,787

  • 4 · Accounts receivable

    beginning of year $357,492 · end of year $847,788

  • 8 · Inventories for sale or use

    beginning of year $419 · end of year $419

  • 9 · Prepaid expenses and deferred charges

    beginning of year $87,077 · end of year $132,768

  • 10a · Land, buildings and equipment: cost or other basis

    $10,230,188

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,005,086

  • 10c · Land, buildings and equipment, net

    beginning of year $4,798,334 · end of year $7,225,102

  • 12 · Investments: other securities

    beginning of year $13,626,087 · end of year $12,800,545

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,167,573 · end of year $633,092

  • 23 · Secured mortgages and notes payable

    beginning of year $303 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $21,105,937 · end of year $23,812,188

  • 28 · Net assets with donor restrictions

    beginning of year $693,177 · end of year $890,681

Mission and programs · 2023

Mission

SINCE 1919, CHILDRENS DENTAL SERVICES HAS BEEN DEDICATED TO IMPROVING THE ORAL HEALTH OF CHILDREN FROM FAMILIES WITH LOW INCOMES BY PROVIDING ACCESSIBLE TREATMENT AND EDUCATION IN OUR DIVERSE COMMUNITY.

Activities or mission (Part I)

CHILDRENS DENTAL SERVICES, INC. (THE ORGANIZATION) IS A MINNESOTA NONPROFIT CORPORATION AND IS DEDICATED TO IMPROVING THE ORAL HEALTH OF CHILDREN AND PREGNANT WOMEN FROM FAMILIES WITH LOW INCOMES IN MINNESOTA. IT PROVIDES CLINICAL TREATMENT AND EDUCATION AT NUMEROUS LOCATIONS RESULTING IN PREVENTION OF DENTAL DISEASES IN A DIVERSE COMMUNITY. WITH THE ORGANIZATIONS MOBILE CARE PROVISION AND TELEDENTISTRY PROGRAMS, IT PROVIDES DENTAL CARE TO UNDERSERVED CHILDREN THROUGHOUT MINNESOTA.

  • OVER 37,000 LOW-INCOME CHILDREN AND PREGNANT WOMEN WERE PROVIDED DENTAL TREATMENT AND PREVENTION EDUCATION WITHIN MORE THAN 68 UNDERSERVED MINNESOTA COUNTIES, TARGETING DISADVANTAGED AND HIGH-RISK COMMUNITIES WITH INTERVENTIONS INCLUDING CULTURALLY-FOCUSED CARE, OPIOID PREVENTION, MEDICAL-DENTAL INTEGRATION, TELEHEALTH AND NOVEL USE OF WORKFORCE. CDS OPERATED 2 ROBUST CLINICS OUT OF THE TWIN CITIES REGION AND CONTINUED RENOVATIONS ON THE SOON-TO BE OPENED DULUTH CLINIC. DENTAL CARE WAS PROVIDED MONDAY THROUGH SATURDAY EACH WEEK, EXCEPT DURING 9 HOLIDAYS. DENTAL SERVICES AND EDUCATION WERE PROVIDED AT OVER 500 COMMUNITY-BASED LOCATIONS ACROSS MINNESOTA.

    Expenses $6,656,526 · Grants $431,214 · Revenue $7,143,802

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DR EILEEN CRESPO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • BARBARA BUTTS WILLIAMS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JEFFREY OGDEN

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • LAURIE MESCHKE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • LAVON LEE

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • NANCY FRANKE WILSON

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • SARAH WOVCHA

    EXECUTIVE DIRECTOR

    Total calculated
    $341,658
    From this org
    $341,658
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $331,085
    Bonus
    $0
    Other
    $10,573
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $341,658

  • PHUONG DO

    DENTAL DIRECTOR

    Total calculated
    $219,333
    From this org
    $219,333
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $206,000
    Bonus
    $0
    Other
    $13,333
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $219,333

  • ERIANNA PERRIN

    ASSOCIATE DIRECTOR

    Total calculated
    $168,670
    From this org
    $168,670
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,586
    Bonus
    $0
    Other
    $13,084
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $168,670

  • PARK XIONG

    ADVANCED DENTAL THERAPIST

    Total calculated
    $126,401
    From this org
    $126,401
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • CHRISTY JO FOGARTY

    ADVANCED DENTAL THERAPIST

    Total calculated
    $169,156
    From this org
    $169,156
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,801
    Bonus
    $0
    Other
    $26,355
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $169,156

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202423209349305267

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