L D Pankey Dental Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE PANKEY INSTITUTE (THE INSTITUTE) OFFERS COURSES FOR CONTINUING EDUCATION CREDITS TO DENTISTS AND DENTAL TECHNICIANS TAUGHT BY A GROUP OF PROFESSIONALS WHO OFFER THEIR EXPERTISE WITH A UNIQUE INSIGHT TO DENTISTRY. THE INSTITUTE OWNS TWO CONDO UNITS TO FACILITATE THE LODGING OF THEIR STUDENTS WHILE PARTICIPATING IN ITS COURSES. PROFESSIONALS WHO HAVE ATTENDED THE COURSES CAN JOIN OUR ALUMNI ASSOCIATION AND NETWORK WITHIN OUR ALUMNAE. THE INSTITUTE CARRIES IN ITS RESOURCE CENTER THE MATERIALS USED IN THE COURSES TO GIVE THE COURSE PARTICIPANTS THE OPPORTUNITY TO UTILIZE THE NEWLY LEARNED TECHNIQUES WITH THE PRODUCTS USED IN ITS LABS.
- Income
- $5.5 million
- Spending
- $5.2 million
- Spent on programs
- 73%
- Reserves
- 1.1 months of spending
- Largest source of income
- fees for its services, 74%
- Employees
- 19
- Volunteers
- 0
- Highest pay
- $171,112, director of operations
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 58 out of 100. Higher than 39% of charities in its peer group (education, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 1.1 months of spending.
Debt
10 of 20It owes 42% of what it owns.
Living within its means
15 of 15Income exceeded spending by 6% of income.
Income trend
15 of 15Income rose 20% on the year before.
Spending floor
8 of 1573% of spending went to programs and raising each dollar of donations cost 48 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 82 out of 100. Higher than 42% of charities in its peer group (education, $1m to $10m).
Independent board
25 of 2515 of 15 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
0 of 10Reports at least one of: diversion of assets, excess benefits, loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $3.8 million spent. 2024 WAS ANOTHER EXCEPTIONAL YEAR ALL AROUND. CONTINUED EDUCATION REGISTRATIONS EXCEEDED BUDGETED NUMBERS BY 163. ESSENTIALS COURSES HAD 341 REGISTRATIONS, MASTERY AND FOCUS COURSES HAD 267 REGISTRATIONS AND ONLINE COURSES REGISTERED 204 PARTICIPANTS. WE HELD ONE OFFSITE ESSENTIALS ONE COURSES THAT WAS SOLD OUT. THIS SUCCESS IS ALSO GENERATING INTEREST FROM OTHER DENTAL CONFERENCES FOR 2025. OUR ANNUAL SYMPOSIUM HELD IN ARIZONA WAS ALSO A GREAT SUCCESS WITH 216 PARTICIPANTS.WE HAD ANOTHER OUTSTANDING DEVELOPMENT YEAR IN 2024. OUR COMMUNITY CONTINUES TO SHOW THEIR SUPPORT, WHICH IN TURN ALLOWED THE INSTITUTE TO GIVE BACK BY AWARDING 41 SCHOLARSHIPS, OF WHICH 21 WERE AWARDED TO RECENT GRADUATES.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 1969.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.