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Nonprofit · EIN 04-3275098

INTERNATIONAL COLLEGE OF PROSTHODONTISTS

Tax-exempt · SAN DIEGO, CA 92109

Financials

$384K$312K2023$106K$244K2024$369K$422K2025
Revenue Expenses · by fiscal year end
Financials of INTERNATIONAL COLLEGE OF PROSTHODONTISTS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$368,501$421,961-$53,460$215,142$61,573$153,569
December 31, 2024990$105,917$244,313-$138,396$258,477$46,448$212,029
December 31, 2023990$383,883$312,306$71,577$405,957$45,306$360,651
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$368,491
Investment income
$10
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$2,075
Program services (functional)
$384,199
Management and general (functional)
$37,762

Balance sheet and other

Total assets, start of year
$258,477
Total assets, end of year
$215,142
Total liabilities, end of year
$61,573
Net assets, end of year
$153,569
Net assets without donor restrictions
$103,569
Net assets with donor restrictions
$50,000
Gross receipts
$368,501
Employees
0
Volunteers
0
Year formed
1951
State of legal domicile
IL

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DR JOKE DUYCKCOUNCILOR
Trustee or director
2$0
ZHOU YONG-SHENGCOUNCILOR
Trustee or director
2$0
DR DEAN MORTONCOUNCILOR
Trustee or director
2$0
DR KUNG-ROCK KWONCOUNCILOR
Trustee or director
2$0
DR MERITING THOKOANECOUNCILOR
Trustee or director
2$0
DR ARZU TEZVERGIL-MUTLUAYCOUNCILOR
Trustee or director
2$0
FRAUKE MUELLERCOUNCILOR
Trustee or director
2$0
DR JAMES DUDLEYCOUNCILOR
Trustee or director
2$0
DR DALE HOWESCO-PRESIDENT
Officer
4$0
DR DAVID FELTONCO-PRESIDENT
Officer
4$0
DR KAZUYOSHI BABACO-VICE PRESIDENT
Officer
4$0
DR LIMOR AVIVI ARBERCO-VICE PRESIDENT
Officer
4$0
DR CARLOS PARRASECRETARY
Officer
4$0
DR STEPHEN ROSENSTIELTREASURY
Officer
4$0
990 for the year ended December 31, 2024: 14 people
NameTitleHours / weekCompensation
DR DEAN MORTONCOUNCILOR
Trustee or director
2$0
DR KUNG-ROCK KWONCOUNCILOR
Trustee or director
2$0
DR MERITING THOKOANECOUNCILOR
Trustee or director
2$0
DR ARZU TEZVERGIL-MUTLUAYCOUNCILOR
Trustee or director
2$0
FRAUKE MUELLERCOUNCILOR
Trustee or director
2$0
DR JAMES DUDLEYCOUNCILOR
Trustee or director
2$0
DR STEPHEN ROSENSTIELTREASURY
Trustee or director, Officer
2$0
DR JOKE DUYCKCOUNCILOR
Trustee or director
2$0
ZHOU YONG-SHENGCOUNCILOR
Trustee or director
2$0
DR DALE HOWESCO-PRESIDENT
Officer
4$0
DR KAZUYOSHI BABACO-VICE PRESIDENT
Officer
4$0
DR CARLOS PARRASECRETARY
Officer
2$0
DR DAVID FELTONCO-PRESIDENT
Officer
4$0
DR LIMOR AVIVI ARBERCO-VICE PRESIDENT
Officer
4$0
990 for the year ended December 31, 2023: 15 people
NameTitleHours / weekCompensation
DR DEAN MORTONCOUNCILOR
Trustee or director
1$0
DR KAZUYOSHI BABACOUNCILOR
Trustee or director
1$0
DR KUNG-ROCK KWONCOUNCILOR
Trustee or director
1$0
DR MERITING THOKOANECOUNCILOR
Trustee or director
1$0
DR ARZU TEZVERGIL-MUTLUAYCOUNCILOR
Trustee or director
1$0
DR CARLOS PARRACOUNCILOR
Trustee or director
1$0
DR FRANCESCO BASSICOUNCILOR
Trustee or director
1$0
DR JAMES DUDLEYCOUNCILOR
Trustee or director
1$0
DR STEPHEN ROSENSTIELCOUNCILOR
Trustee or director
1$0
DR DALE HOWESCO-VICE PRESIDENT
Officer
2$0
DR DAVID BARTLETTCO- PRESIDENT
Officer
2$0
DR DAVID FELTONCO-VICE PRESIDENT
Officer
2$0
DR LIMOR AVIVI ARBERTREASURER
Officer
2$0
DR LIMOR AVIVI ARBERSECRETARY
Officer
2$0
DR XINQUAN JIANGCO-PRESIDENT
Officer
2$0

Address and contacts

Address (IRS master file)
4425 CASS ST STE A, SAN DIEGO, CA 92109-4015
In care of
% KENNETH A MALAMENT D D S
Principal officer (990 for 2025)
KIRSTEN FRIEDLI, 4425 CASS STREET A, SAN DIEGO, CA 92109
Signed the 990
KIRSTEN FRIEDLI, EXECUTIVE DIRECTOR
Phone
(858) 272-1018
Return prepared by
DUFFY KRUSPODIN LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 04-3275098 or by the name INTERNATIONAL COLLEGE OF PROSTHODONTISTS.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

THE PURPOSE OF THE ORGANIZATION IS TO DISSEMINATE THE ADVANCEMENT OF PROSTHODONTICS FOR THE BENEFIT OF PATIENTS WORLDWIDE AND TO HOLD BI-ANNUAL CONFERENCES, AT VARIOUS LOCATIONS WORLDWIDE, TO FURTHER EDUCATE THE MEMBER DOCTORS ON TECHNIQUES BEING USED INTERNATIONALLY.

990 for the year ended December 31, 2025

Program accomplishments

  • YPE WORKSHOPS, EDUCATION GRANTS AND OTHER EDUCATIONAL EXPENSES
    Expenses $54,494
  • MEETINGS AND CONFERENCE EXPENSE - THE ICP HOLDS BIENNIAL CONFERENCES THAT ARE HELD AROUND THE WORLD. THE PURPOSE OF THESE CONFERENCES IS TO ADVANCE THE PRACTICE OF PROSTHODONTICS AROUND THE WORLD. EXPENSES AND INCOME FOR THE CONFERENCES ARE NOT ALL REPORTED IN THE SAME YEAR DUE TO THE FACT THAT PLANNING THE CONFERENCE TAKES OVER TWO YEARS. THEREFORE EXPENSES AND INCOME SHOWN ON THIS TAX RETURN COULD BE FROM MORE THAN ONE CONFERENCE. PEOPLE FROM ALL OVER THE WORLD COME TOGETHER TO PRESENT SCIENTIFIC PRESENTATIONS ON CURRENT PROSTHODONTIC TOPICS.
    Expenses $222,008
  • THE ORGANIZATION CONTRACTS WITH RES, SEMINARS, INC., A CALIFORNIA CORPORATION, TO PROVIDE ADMINISTRATIVE SERVICES, INCLUDING MAINTENANCE OF MAILING AND MEMBERSHIP LISTS, REGISTRATION FOR EVENTS, PUBLICATIONS, PAYMENT OF EXPENSES, COORDINATION OF EVENTS, AND PREPARATION OF TAX RETURNS. ONE OF THE OWNERS OF RES SEMINARS, INC., KIRSTEN FRIEDLI, HAS BEEN DESIGNATED THE EXECUTIVE DIRECTOR OF THE ORGANIZATION TO FACILIATE COORDINATION OF ADMINISTRATIVE SERVICES TO INCLUDE THE SIGNING OF AGREEMENTS ASSOCIATED WITH EDUCATIONAL PROGRAMS OF THE ORGANIZATION, THE SIGNING OF CHECKS AND SIGNING OF INCOME TAX RETURNS. THE ORGANIZATION DOES NOT PAY KIRSTEN FRIEDLI FOR HER SERVICES, BUT RATHER, CONTRACTS WITH RES SEMINARS, INC. WHICH PAYS HER SALARY.
    Expenses $45,100
  • WEBSITE MAINTENANCE & NEW MEMBERS DEVELOPMENT
    Expenses $26,718
  • THE ORGANIZATION CONTRACTS WITH RES SEMINARS, INC FOR ADMINISTRATION AND MANAGEMENT OF THE BIENNIAL CONFERENCES.
    Expenses $28,400
  • PRINTING & MAILING OF NEWSLETTER
    Expenses $7,479

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
04-3275098
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1998
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$215,142
Income (IRS master file)
$368,501

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$368,501$421,961$215,142XML
990December 2024$105,917$244,313$258,477IRS
990December 2023$383,883$312,306$405,957XML
990December 2022$76,787$215,398$332,490IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-3275098).

Questions about INTERNATIONAL COLLEGE OF PROSTHODONTISTS

What is the EIN of INTERNATIONAL COLLEGE OF PROSTHODONTISTS?
The employer identification number (EIN) of INTERNATIONAL COLLEGE OF PROSTHODONTISTS is 04-3275098.
Is INTERNATIONAL COLLEGE OF PROSTHODONTISTS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
Are donations to INTERNATIONAL COLLEGE OF PROSTHODONTISTS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does INTERNATIONAL COLLEGE OF PROSTHODONTISTS file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of INTERNATIONAL COLLEGE OF PROSTHODONTISTS due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did INTERNATIONAL COLLEGE OF PROSTHODONTISTS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of INTERNATIONAL COLLEGE OF PROSTHODONTISTS?
The 990 for the year ended December 31, 2025 names KIRSTEN FRIEDLI.
Who are the officers and directors of INTERNATIONAL COLLEGE OF PROSTHODONTISTS?
The 990 for the year ended December 31, 2025 lists 14 people; 0 received compensation from the organization.
How much revenue does INTERNATIONAL COLLEGE OF PROSTHODONTISTS have?
On its 990 for the year ended December 31, 2025 it reported revenue of $368,501, expenses of $421,961 and total assets of $215,142 at year end.

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