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UNIVERSITY DENTAL ASSOCIATES

EIN 47-0789985 LINCOLN, NE

Revenue 2024
$2,236,268
Expenses 2024
$2,708,425

Program services were 90.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
E31Z
Classification
1000
Street
PO BOX 830740

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Dr David G Berkheim

    Executive Director, President (THRU 06/2024)

    Total calculated
    $92,966
    From this org
    $0
    From related orgs
    $75,935
    Other
    $17,031
    Hours/week
    36 + 4 related

  • Dr Hany Makkawy

    At-Large, Assistant Professor, President (BEG 07/2024)

    Total calculated
    $239,067
    From this org
    $0
    From related orgs
    $202,344
    Other
    $36,723
    Hours/week
    36 + 4 related

    Schedule J breakdown matched by us

    Base
    $0 + $165,845 related
    Bonus
    $0 + $36,400 related
    Other
    $0 + $99 related
    Deferred
    $0 + $16,614 related
    Nontaxable benefits
    $0 + $20,109 related
    Filer's total
    $0 + $239,067 related

  • Dr Peter Giannini

    At-Large, Interim Exec. Director; Secretary & Treasurer

    Total calculated
    $223,233
    From this org
    $0
    From related orgs
    $197,945
    Other
    $25,288
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $143,152 related
    Bonus
    $0 + $54,600 related
    Other
    $0 + $193 related
    Deferred
    $0 + $16,062 related
    Nontaxable benefits
    $0 + $9,226 related
    Filer's total
    $0 + $223,233 related

  • Dr Matthew Byarlay

    Director for Surgical Specialties

    Total calculated
    $369,133
    From this org
    $0
    From related orgs
    $313,010
    Other
    $56,123
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $165,917 related
    Bonus
    $0 + $146,900 related
    Other
    $0 + $193 related
    Deferred
    $0 + $25,779 related
    Nontaxable benefits
    $0 + $30,344 related
    Filer's total
    $0 + $369,133 related

  • Dr Myhanh Phan-Rinne

    Director for Adult Restorative Dentistry

    Total calculated
    $218,429
    From this org
    $0
    From related orgs
    $192,801
    Other
    $25,628
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $130,718 related
    Bonus
    $0 + $61,400 related
    Other
    $0 + $683 related
    Deferred
    $0 + $15,670 related
    Nontaxable benefits
    $0 + $9,958 related
    Filer's total
    $0 + $218,429 related

  • Dr Nagamani Narayana

    Director for Oral Biology

    Total calculated
    $268,643
    From this org
    $0
    From related orgs
    $239,178
    Other
    $29,465
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $158,824 related
    Bonus
    $0 + $79,800 related
    Other
    $0 + $554 related
    Deferred
    $0 + $19,427 related
    Nontaxable benefits
    $0 + $10,038 related
    Filer's total
    $0 + $268,643 related

  • Dr Robin Hattervig

    At-Large, Assistant Professor

    Total calculated
    $213,723
    From this org
    $0
    From related orgs
    $178,864
    Other
    $34,859
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $143,897 related
    Bonus
    $0 + $33,900 related
    Other
    $0 + $1,067 related
    Deferred
    $0 + $14,639 related
    Nontaxable benefits
    $0 + $20,220 related
    Filer's total
    $0 + $213,723 related

  • Dr Sumit Yadav

    Director for Growth & Development

    Total calculated
    $290,432
    From this org
    $0
    From related orgs
    $242,176
    Other
    $48,256
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $240,850 related
    Bonus
    $0 + $1,200 related
    Other
    $0 + $126 related
    Deferred
    $0 + $19,912 related
    Nontaxable benefits
    $0 + $28,344 related
    Filer's total
    $0 + $290,432 related

  • Dr Gerard Byrne

    Associate Professor

    Total calculated
    $228,622
    From this org
    $0
    From related orgs
    $194,482
    Other
    $34,140
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $135,551 related
    Bonus
    $0 + $56,700 related
    Other
    $0 + $2,231 related
    Deferred
    $0 + $15,628 related
    Nontaxable benefits
    $0 + $18,512 related
    Filer's total
    $0 + $228,622 related

  • Dr Maddison McConnaughhay

    Assistant Professor

    Total calculated
    $230,799
    From this org
    $0
    From related orgs
    $206,206
    Other
    $24,593
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $132,881 related
    Bonus
    $0 + $69,500 related
    Other
    $0 + $3,825 related
    Deferred
    $0 + $16,775 related
    Nontaxable benefits
    $0 + $7,818 related
    Filer's total
    $0 + $230,799 related

  • Dr Po-Jung Chen

    Assistant Professor

    Total calculated
    $261,488
    From this org
    $0
    From related orgs
    $213,918
    Other
    $47,570
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $151,414 related
    Bonus
    $0 + $62,300 related
    Other
    $0 + $204 related
    Deferred
    $0 + $17,805 related
    Nontaxable benefits
    $0 + $29,765 related
    Filer's total
    $0 + $261,488 related

  • Dr Upoma Guha

    Associate Professor

    Total calculated
    $278,274
    From this org
    $0
    From related orgs
    $242,605
    Other
    $35,669
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $0 + $137,775 related
    Bonus
    $0 + $104,754 related
    Other
    $0 + $76 related
    Deferred
    $0 + $19,500 related
    Nontaxable benefits
    $0 + $16,169 related
    Filer's total
    $0 + $278,274 related

  • Dr James Jenkins

    Director of Adult Restorative Dentistry; Secretary

    Total calculated
    $106,317
    From this org
    $0
    From related orgs
    $78,576
    Other
    $27,741
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $77,017 related
    Bonus
    $0 + $1,000 related
    Other
    $0 + $559 related
    Deferred
    $0 + $7,122 related
    Nontaxable benefits
    $0 + $20,619 related
    Filer's total
    $0 + $106,317 related

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 — 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $2,236,268
    Expenses
    $2,708,425
    Contributions
    $20,290
    Grants paid
    $0
  • 2023
    Revenue
    $1,930,323
    Expenses
    $1,754,398
    Contributions
    $50,147
    Grants paid
    $0
  • 2022
    Revenue
    $2,197,415
    Expenses
    $2,333,221
    Contributions
    $53,227
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.