2024-11-14T18:06:06+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-07-01 042104230 ADA Forsyth Institute Inc ADAF 6172625200 245 First Street Cambridge MA 02142 Sok Cheng Soh Chief Financial Officer 6172625200 2024-11-15 true JENNIFER BURKE P01342224 3128997000 2024-11-15 2023 2024-10-15 13:58:12Z X Sok Cheng Soh 245 First Street Cambridge MA 02142 24219613 false X www.forsyth.org X 1910 MA For more than 100 years, Forsyth has been a leader in oral health research and pediatric dental care. 8 7 165 68 459944 0 14156329 6603114 4965168 8173055 2019148 2901632 -85490 2008 21055155 17679809 1102010 694434 0 0 15036242 8043991 0 183333 11490416 6136262 27628668 14874687 -6573513 2805122 37597736 30977648 14324235 7146953 23273501 23830695 FOR MORE THAN 100 YEARS, FORSYTH HAS BEEN A LEADER IN ORAL HEALTH RESEARCH AND PEDIATRIC DENTAL CARE. TODAY, WE ARE GROUNDED IN A 3-PILLARED STRATEGIC PLAN FOCUSED ON BIOLOGICAL RESEARCH, CLINICAL SERVICE AND PUBLIC HEALTH OUTREACH, AND TECHNOLOGICAL INNOVATION. false false 9953800 694434 7813111 ADA FORSYTH INSTITUTE IS THE ONLY INDEPENDENT RESEARCH INSTITUTE IN THE UNITED STATES FOCUSING ON THE CONNECTIONS BETWEEN ORAL HEALTH AND OVERALL WELLNESS. 9953800 true true false true false false false false true true false false true true true false true false false true true false false true false false true false true false false false false false false false false false false false false true true true false false false true 46 0 true 165 true true true false false false false false false false false false false false X 8 7 false false true false false false false true true false false true true true true true true true true false MA X SOK CHENG SOH 6172625200 245 FIRST STREET CAMBRIDGE MA 02142 Dr Wenyuan Shi CEO & CHIEF SCIENTIFIC OFFICER 45.0 X X 492114 0 52360 Elyse Cherry Director & Chair (Through 10/23/23) 1.0 X X 0 0 0 Raymond A Cohlmia DDS Director & Chair (Beginning 10/24/23) 1.0 40.0 X X 0 749776 61583 Bruce Donoff Director (Through 10/23/23) 1.0 X 0 0 0 Bruce Lieberthal Director (Through 10/23/23) 1.0 X 0 0 0 Catherine DAmato Director (Through 10/23/23) 1.0 X 0 0 0 Dai Feng Director (Through 10/23/23) 1.0 X 0 0 0 Dr Charles Bridges Director (Through 10/23/23) 1.0 X 0 0 0 Dr J Leslie Winston Director 1.0 X 0 0 0 Dr Teresa Dolan Director 1.0 X 0 0 0 James M Boyle Director 1.0 10.0 X 0 65309 0 Janice Bourque Director (Through 10/23/23) 1.0 X 0 0 0 Karla Jarvis Director (Through 10/23/23) 1.0 X 0 0 0 Michael Greeley Director 1.0 X 0 0 0 Michael Monopoli Director (Through 10/23/23) 1.0 X 0 0 0 Pamela Carrington Scott Director (Through 10/23/23) 1.0 X 0 0 0 Pamela N Czekanski Director (Through 10/23/23) 1.0 X 0 0 0 Peter Nessen Director (Through 10/23/23) 1.0 X 0 0 0 Raj Kohli Director (Through 10/23/23) 1.0 X 0 0 0 Richard Anders Director (Through 10/23/23) 1.0 X 0 0 0 Stephanie Hsieh Director (Through 10/23/23) 1.0 X 0 0 0 Steven E Thorne IV Director 1.0 X 0 0 0 Carline Durocher GENERAL LEGAL COUNSEL & SECRETARY 45.0 X 297704 0 63069 Sok Cheng Soh CFO & TREASURER 45.0 X 336620 0 43368 Benjamin Wu Chief Operating Officer 45.0 X 482915 0 52861 Dr Thomas Van Dyke VP CLINICAL & TRANS. RES. 45.0 X 319602 0 36687 Jessica Mark Welch Senior Member of Staff 45.0 X 260015 0 24702 Mary Ellen Davey Senior Member of Staff 45.0 X 248322 0 35230 Wei Hsu SENIOR MEMBER OF STAFF 45.0 X 348087 0 61067 2785379 815085 430927 30 false true false Foley Hoag LLP Seaport West 155 Seaport Blvd Bosston MA 02210 Legal Services 534456 Aqueduct Technologies Inc 333 Wyman Street Suite 300 Waltham MA 02451 Technical Services 402591 2 237500 6250000 115614 6603114 RESEARCH 541700 7444014 7444014 DENTAL SERVICES 621400 519224 59280 459944 FESC RESEARCH CENTER 541700 209817 209817 0 0 0 0 8173055 229945 229945 0 0 7079066 2010455 6417834 661232 2010455 2671687 2671687 68902 137500 121970 -53068 -53068 Miscellaneous Income 900099 55076 55076 0 0 0 0 55076 17679809 7713111 459944 2903640 682434 682434 12000 12000 1285235 798711 470665 15859 4762421 2959615 1744043 58763 469806 289877 174098 5831 1173994 724372 435052 14570 352535 217520 130640 4375 388626 388626 73712 73712 33000 33000 54377 54377 215838 25913 189925 0 585209 541399 43810 2526456 2317275 198555 10626 111232 64584 20768 25880 59517 11705 5135 42677 79442 79442 872915 837326 34182 1407 204522 5841 198681 REPAIRS & MAINTENANCE 350653 141233 209420 DUES & SUBSCRIPTIONS 261256 76146 181994 3116 OUTSIDE SERVICES 184675 132205 52470 MISCELLANEOUS 102845 50657 51959 229 31987 31987 0 0 14874687 9953800 4737554 183333 231426 648 7662246 1014718 0 0 4568532 3184652 0 0 593434 687573 31632847 26908557 3076234 4724290 15912265 17516481 1182487 957930 0 4371112 2891356 37597736 30977648 2517968 2041643 934081 1431879 0 5485426 5386760 3673431 14324235 7146953 X 23224267 23780335 49234 50360 23273501 23830695 37597736 30977648 X 2805122 64597 -1720537 -591988 X false true X true true true X 10237652 10873715 13366112 14156329 6503114 55136922 2928986 2849038 4466995 3618216 8273055 22136290 0 0 0 13166638 13722753 17833107 17774545 14776169 77273212 41500 20000 65000 85000 20000 231500 1650912 1862869 1139012 172403 6099514 10924710 1692412 1882869 1204012 257403 6119514 11156210 66117002 634383 541542 536051 527394 229945 2469315 0 634383 541542 536051 527394 229945 2469315 0 114557 58017 61019 119736 42478 395807 13915578 14322312 18430177 18421675 15048592 80138334 0.8250 0.8424 0.03 0.0507 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 114557.0, COLUMN B - 58017.0, COLUMN C - 61019.0, COLUMN D - 119736.0, COLUMN E - 42478.0, COLUMN F - 395807.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 33000 33000 14841687 14874687 893734 0 223434 0 0 1000000 1000000 1000000 893734 3893734 5840602 15990 61400 71500 33000 181890 250000 250000 250000 223434 973434 1460150 0 0 Schedule C, Part II-A, Line 1b, Column (a) LOBBYING ACTIVITY EXPENSES INCLUDE A CONTRACT WITH A LOBBYING FIRM FOR ASSISTANCE WITH STATE GRANT LOBBYING. ADDITIONALLY, FORSYTH BELONGS TO MEMBERSHIP ORGANIZATIONS WHICH ENGAGE IN LOBBYING ACTIVITIES. A PORTION OF THE DUES PAID ARE SPECIFICALLY IDENTIFIED AS LOBBYING EXPENSES. 24756998 901397 7183986 18474409 29645972 2718542 7607516 24756998 39492858 -3036607 6810279 29645972 34218606 9667919 4393667 39492858 39661387 1032607 6475388 34218606 1.0 0.0 0.0 false false 16794676 14930685 1863991 13891087 11195641 2695446 947084 782231 164853 4724290 RIGHT-OF-USE LEASE ASSET - OPERATING 2829472 CONSTRUCTION IN PROGRESS 61884 2891356 Operating Lease Liability 3673431 3673431 X Schedule D, Part V, Line 4 Intended uses of endowment funds TO SUPPORT THE CHARITABLE MISSION OF THE ADA FORSYTH INSTITUTE, INC. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Deferred taxes are established for temporary differences between the financial reporting basis and the tax basis of assets and liabilities. Deferred taxes are based upon enacted tax rates, which would apply during the period which taxes become payable or recoverable, and the adjustment of cumulative deferred taxes for any changes in the tax rate. ADA Forsyth accounts for uncertain tax positions in accordance with ASC Topic 740, Income Taxes. ASC Topic 740 addresses the determination of how tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under ASC Topic 740, the Association must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC Topic 740 also provides guidance on derecognition, classification, interest, and penalties on income taxes and accounting in interim periods and accounting in interim periods and requires increased disclosures. As of December 31, 2023, there was no liability related to uncertain tax positions for federal and state income taxes. true North America (Canada & Mexico only) 0 0 Grantmaking 12000 Middle East and North Africa 0 0 PROGRAM EXPENSES SCHOOL ORAL HEALTH PROGRAM 134201 0 0 0 0 0 0 146201 0 146201 North America (Canada & Mexico only) PROGRAM SUPPORT 12000 0 1 false false false false false true Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds THE INSTITUTE ASSIGNS RESPONSIBILITY FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE OF THE UNITED STATES TO ITS OFFICE OF SPONSORED RESEARCH. THIS OFFICE MONITORS ALL GRANT MAKING ACTIVITY INCLUDING ALL APPLICABLE COMPLIANCE REGULATIONS. MONITORING INCLUDES PERIODIC REVIEWS OF BUDGET TO ACTUAL REPORTS BY BOTH THE OFFICE OF SPONSORED RESEARCH AND THE PRINCIPAL INVESTIGATOR TO ENSURE FUNDS ARE USED ACCORDING TO THE AGREEMENT. EXPENSES ARE ACCOUNTED FOR ON AN ACCRUAL BASIS. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements MIDDLE EAST AND NORTH AFRIC; NORTH AMERICA (CANADA & MEXICO ONLY Schedule F, Part II, Line 1 Method used to account for expenditures on org's financial statements NORTH AMERICA (CANADA & MEXICO ONLY DENTECH 206402 137500 68902 121970 0 0 206402 137500 68902 121970 121970 -53068 true Brigham and Women's Hospital Inc 77 LOUIS PASTER AVE HIM836 BOSTON MA 02115 042312909 501(C)(3) 57265 Program Support Harvard Medical School 677 HUNTINGTON AVENUE BOSTON MA 02115 042103580 501(C)(3) 86783 Program Support J Craig Venter Institute 4120 CAPRICORN LC LA JOLLA CA 92037 521842938 501(C)(3) 207606 Program Support Marine Biological Laboratory 7 MBL ST WOODSHOLE MA 02543 042104690 501(C)(3) 135321 Program Support Massachusetts General Hospital 275 CAMBRIDGE ST BOSTON MA 02114 046123511 501(C)(3) 7400 Program Support President and Fellows of Harvard College 1033 MASSACHUSETTS AVENUE 3RD FL Cambridge MA 02138 042103580 501(C)(3) 5624 Program Support The Regents of the University of Michigan 19000 Hubbard Dr DEARBORN MI 48126 386006309 501(C)(3) 36668 Program Support The Research Foundation for SUNY PO BOX 9 ALBANY NY 12201 141368361 501(C)(3) 72315 Program Support University of Washington 4333 BROOKLYN AVENUE NE BOX 359472 SEATTLE WA 981959472 916001537 Govt 69319 Program Support 9 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE INSTITUTE ASSIGNS RESPONSIBILITY FOR MONITORING THE USE OF GRANT FUNDS TO ITS OFFICE OF SPONSORED RESEARCH. THIS OFFICE MONITORS ALL GRANT MAKING ACTIVITY INCLUDING ALL APPLICABLE COMPLIANCE REGULATIONS. MONITORING INCLUDES PERIODIC REVIEWS OF BUDGET TO ACTUAL REPORTS BY BOTH THE OFFICE OF SPONSORED RESEARCH AND THE PRINCIPAL INVESTIGATOR TO ENSURE FUNDS ARE USED ACCORDING TO THE AGREEMENT. EXPENSES ARE ACCOUNTED FOR ON AN ACCRUAL BASIS. X true true X X X false false false false false false false true false Dr Wenyuan Shi CEO & CHIEF SCIENTIFIC OFFICER 492114 0 0 0 0 0 29700 0 22660 0 544474 0 0 0 Raymond A Cohlmia DDS Director & Chair (Beginning 10/24/23) 0 607717 0 120000 0 22059 0 50562 0 11021 0 811359 0 0 Carline Durocher GENERAL LEGAL COUNSEL & SECRETARY 297704 0 0 0 0 0 27558 0 35511 0 360773 0 0 0 Sok Cheng Soh CFO & TREASURER 316620 0 20000 0 0 0 29096 0 14272 0 379988 0 0 0 Benjamin Wu Chief Operating Officer 388552 0 82363 0 12000 0 29700 0 23161 0 535776 0 0 0 Dr Thomas Van Dyke VP CLINICAL & TRANS. RES. 319602 0 0 0 0 0 28564 0 8123 0 356289 0 0 0 Wei Hsu SENIOR MEMBER OF STAFF 295914 0 52173 0 0 0 27568 0 33499 0 409154 0 0 0 Jessica Mark Welch Senior Member of Staff 206815 0 53200 0 0 0 21162 0 3540 0 284717 0 0 0 Mary Ellen Davey Senior Member of Staff 244322 0 0 0 4000 0 22323 0 12907 0 283552 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use ADA FORSYTH PROVIDES BOTH THE CHIEF OPERATING OFFICER, BENJAMIN WU, AND A SENIOR MEMBER OF STAFF, MARY ELLEN DAVEY, HOUSING STIPENDS. THE STIPEND AMOUNTS ARE CONSIDERED TAXABLE COMPENSATION TO EACH INDIVIDUAL AND INCLUDED ON THEIR RESPECTIVE SCHEDULES W-2. Schedule J, Part I, Line 7 Non-fixed payments Bonuses paid are non-fixed. There is a review and approval by the executive team including the CEO, CFO and CHRO Form 990, Part VI, Line 1a Delegate broad authority to a committee The Board, by resolution adopted by a majority of the Directors in office, may designate and appoint one or more committees of the Board, each of which will consist of two or more Directors (and a majority being Directors), which committees, to the extent provided in such resolution, will have and exercise the authority of the Board in the management of the Corporation. Other committees not having and exercising the authority of the Board in the management of the Corporation may be designated and appointed by a resolution adopted by a majority of the Directors present at a meeting at which a quorum is present. The delegation of authority to any committee will not operate to relieve the Board or any member of the Board from any responsibility imposed by law. Form 990, Part VI, Line 4 Significant changes to organizational documents ADA Forsyth Institute's ("the Institute") organizing documents were amended on October 24, 2023 to reflect changes relating to the agreement between American Dental Association ("the Association") and the Institute pursuant to which the Association became the sole member of the Institute. The organizing documents were revised to reflect the Institute's name change, the substitution of the Association as its sole member, the Institute's role in support of the Association, the number and appointment process for voting directors, and the procedure for future amendments to organizing documents. Form 990, Part VI, Line 11b Review of form 990 by governing body THE RETURN WAS PREPARED BY TAX ADVISORS WITH INFORMATION PROVIDED BY MANAGEMENT. THE DRAFT FORM 990 IS REVIEWED BY THE CEO AND CFO. IT IS THEN DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy FORSYTH'S CONFLICT OF INTEREST POLICY APPLIES TO FORSYTH'S BOARD MEMBERS, OFFICERS, ADMINISTRATORS, AND RESEARCH EMPLOYEES AND WAS ESTABLISHED TOPROTECT THE INTEREST OF THE INSTITUTE - THE DESIGN, CONDUCT, OR REPORTING OF OPERATIONS OR RESEARCH. CONSISTENT WITH THE POLICY, OFFICERS, ADMINISTRATORS, RESEARCH STAFF EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. TO ACCOMPLISH THIS OBJECTIVE, THIS POLICY ESTABLISHES A DISCLOSURE SYSTEM WHERE BY POTENTIAL CONFLICT SITUATIONS WILL BE IDENTIFIED, REVIEWED AND ADDRESSED. FORSYTH OFFICERS, ADMINISTRATORS, AND RESEARCH EMPLOYEES - FORSYTH'S SECRETARY/GENERAL COUNSEL IS THE INSTITUTIONAL OFFICIAL WHO IS RESPONSIBLE FOR DISSEMINATING THE CONFLICT OF INTEREST POLICY AND COLLECTING SIGNED DISCLOSURE STATEMENTS WHEN THE EMPLOYEES ARE FIRST HIRED AND ANNUALLY THEREAFTER. THE RESOLUTION OF ANY CONFLICT OR PERCEIVED CONFLICT IS IDENTIFIED BY THE INSTITUTIONAL OFFICIAL, IN CONSULTATION WITH FORSYTH'S CONFLICT OF INTEREST COMMITTEE. FORSYTH BOARD MEMBERS - FORSYTH'S SECRETARY/GENERAL COUNSEL IS RESPONSIBLE FOR DISSEMINATING THE CONFLICT OF INTEREST POLICY AND COLLECTING SIGNED DISCLOSURE STATEMENTS FROM BOARD MEMBERS AT THE TIME THEY ARE APPOINTED AND ANNUALLY THEREAFTER. THE RESOLUTION OF ANY CONFLICT OR PERCEIVED CONFLICT IS IDENTIFIED BY THE SECRETARY IN CONSULTATION WITH THE CHAIRMAN OF FORSYTH'S BOARD OF DIRECTORS. AS A VOTING BOARD MEMBER, THE CEO DOES NOT VOTE ON AND IS RECUSED WHEN A CONFLICT OF INTEREST ARISES. Form 990, Part VI, Line 15a Process to establish compensation of top management official CEO COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE INDEPENDENT BOARD OF DIRECTORS. COMPARABLE COMPENSATION DATA AND FORM 990 DATA FROM OTHER ORGANIZATIONS ARE UTILIZED FOR THE REVIEW OF CEO COMPENSATION. THE CEO REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE MANAGEMENT, USING MARKET SURVEYS AND FORM 990 DATA FOR OTHER SIMILAR ORGANIZATIONS. THESE DECISIONS ARE REVIEWED BY THE BOARD OF DIRECTORS. ANNUALLY, FORSYTH PARTICIPATES IN A COMPENSATION SURVEY THAT INCLUDES COMPARATIVE DATA OF SIMILAR ORGANIZATIONS. THESE ANALYSES ARE UTILIZED IN THE REVIEW OF THE CEO AND EXECUTIVE MANAGEMENT'S COMPENSATION. BOTH THE DELIBERATION AND DECISION PROCESS FOR DETERMINING COMPENSATION OF THE CEO AND EXECUTIVE MANAGEMENT IS CONTEMPORANEOUSLY DOCUMENTED. Form 990, Part VI, Line 15b Process to establish compensation of other employees CEO COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE INDEPENDENT BOARD OF DIRECTORS. COMPARABLE COMPENSATION DATA AND FORM 990 DATA FROM OTHER ORGANIZATIONS ARE UTILIZED FOR THE REVIEW OF CEO COMPENSATION. THE CEO REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE MANAGEMENT, USING MARKET SURVEYS AND FORM 990 DATA FOR OTHER SIMILAR ORGANIZATIONS. THESE DECISIONS ARE REVIEWED BY THE BOARD OF DIRECTORS. ANNUALLY, FORSYTH PARTICIPATES IN A COMPENSATION SURVEY THAT INCLUDES COMPARATIVE DATA OF SIMILAR ORGANIZATIONS. THESE ANALYSES ARE UTILIZED IN THE REVIEW OF THE CEO AND EXECUTIVE MANAGEMENT'S COMPENSATION. BOTH THE DELIBERATION AND DECISION PROCESS FOR DETERMINING COMPENSATION OF THE CEO AND EXECUTIVE MANAGEMENT IS CONTEMPORANEOUSLY DOCUMENTED. Form 990, Part VI, Line 19 Required documents available to the public ADA FORSYTH INSTITUTE MAKES ITS GOVERNING DOCUMENTS, WRITTEN POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THESE ITEMS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Intercompany Transfers - -591988; ITEM A Change in Accounting Period Revenue Procedure 85-58 rules apply. FORSYTH INNOVATION LLC 245 FIRST STREET CAMBRIDGE MA 02142 TECH DEV DE 0 0 FORSYTH FORSYTH INTERNATIONAL INC 245 FIRST STREET CAMBRIDGE MA 02142 043443294 DENTAL CARE MA 501(c)(3) 10 ADA FORSYTH INC true American Dental Association 211 East Chicago Ave Chicago IL 606112678 360724690 Trade Association IL 501(c)(6) NA false American Dental Association Political Action Committee 1111 14th Street NW Suite 1100 Washington DC 20005 520913198 Seg. Fund DC 527 NA false ADPAC Education Fund 1111 14th Street NW Suite 1100 Washington DC 20005 900038675 Seg. Fund DC 527 NA false ADA FOUNDATION 211 East Chicago Ave Chicago IL 606112678 366132046 GRANT MAKING IL 501(c)(3) 10 AMERICAN DENTAL ASSOCIATION false false false true false false false false false false false false false false false false false false false false