Nonprofit · EIN 46-2631764
MICHIGAN DENTAL PLAN FUND
Tax-exempt (reinstated) · TROY, MI 48084
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $137,884 | $84,753 | $53,131 | $982,781 | $0 | $982,781 |
| December 31, 2024 | 990-PF | $80,058 | $77,088 | $2,970 | $929,689 | $0 | $929,689 |
| December 31, 2023 | 990-PF | $35,503 | $71,759 | -$36,256 | $1,132,711 | $0 | $1,132,711 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $24,310
- Interest
- $4,113
- Net gain from sales of assets
- $109,461
Expenses
- Grants and similar amounts paid
- $7,763
- Compensation of officers, directors and key employees
- $40,500
- Disbursements for charitable purposes
- $59,653
- Excise tax on investment income
- $1,575
Balance sheet and other
- Total assets, start of year
- $929,689
- Total assets, end of year
- $982,781
- Total liabilities, end of year
- $0
- Net assets, end of year
- $982,781
- Fair market value of assets
- $1,255,555
- Qualifying distributions
- $59,653
- Net investment income
- $137,884
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| A TIMOTHY DECONINCK DDS 3629 WINDING BROOK CIRCLE, ROCHESTER HILLS, MI 48309 | Secretary | 1 | $4,750 |
| CARL BOTVINICK DDS 1401 CEDAR BEND, BLOOMFIELD HILLS, MI 48302 | President | 1 | $4,250 |
| EDWARD L FITZPATRICK DDS 52815 FLORENCE DR, SHELBY TWP, MI 48315 | Director | 1 | $4,250 |
| MICHAEL C PALAZZOLA CPA 48089 SONNY DR, MACOMB, MI 48044 | Treasurer | 1 | $4,250 |
| MEGHAN M BRODSKY DDS 625 Wimbleton Dr, Birmingham, MI 48009 | Director | 0 | $4,250 |
| MICHAEL WOJCIK DDS 54043 TRENT RIVER, SHELBY TWP, MI 48315 | Director | 1 | $4,250 |
| ELLEN BETH FOLBE DDS 4548 WALDEN DRIVE, BLOOMFIELD HILLS, MI 48301 | Director | 1 | $4,250 |
| FRANK SALUCCI CPA 5789 WESTCHESTER CT, ROCHESTER, MI 48306 | Director | 1 | $3,750 |
| JAMES D NAIDA 21437 Woodfarm Dr, Northville, MI 48167 | Director | 1 | $3,750 |
| JOSEPH M HILDEBRAND DDS 3904 LEGACY HILLS DR, BLOOMFIELD HILLS, MI 48304 | Director | 1 | $2,750 |
990-PF for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK SALUCCI CPA 5789 WESTCHESTER CT, ROCHESTER, MI 48306 | Director | 1 | $4,500 |
| CARL BOTVINICK DDS 1401 CEDAR BEND, BLOOMFIELD HILLS, MI 48302 | President | 1 | $3,500 |
| A TIMOTHY DECONINCK DDS 3629 WINDING BROOK CIRCLE, ROCHESTER HILLS, MI 48309 | Secretary | 1 | $3,500 |
| JAMES D NAIDA 21437 Woodfarm Dr, Northville, MI 48167 | Director | 1 | $3,500 |
| EDWARD L FITZPATRICK DDS 52815 FLORENCE DR, SHELBY TWP, MI 48315 | Director | 1 | $3,500 |
| MICHAEL WOJCIK DDS 54043 TRENT RIVER, SHELBY TWP, MI 48315 | Director | 1 | $3,500 |
| ELLEN BETH FOLBE DDS 4548 WALDEN DRIVE, BLOOMFIELD HILLS, MI 48301 | Director | 1 | $3,500 |
| JOSEPH M HILDEBRAND DDS 3904 LEGACY HILLS DR, BLOOMFIELD HILLS, MI 48304 | Director | 1 | $3,000 |
| MICHAEL C PALAZZOLA CPA 48089 SONNY DR, MACOMB, MI 48044 | Treasurer | 1 | $2,500 |
| MEGHAN M BRODSKY DDS 625 Wimbleton Dr, Birmingham, MI 48009 | Director | 0 | $1,500 |
990-PF for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES D NAIDA 21437 Woodfarm Dr, Northville, MI 48167 | Director | 1 | $5,500 |
| A TIMOTHY DECONINCK DDS 3629 WINDING BROOK CIRCLE, ROCHESTER HILLS, MI 48309 | Secretary | 1 | $4,250 |
| CARL BOTVINICK DDS 1401 CEDAR BEND, BLOOMFIELD HILLS, MI 48302 | President | 1 | $4,000 |
| EDWARD L FITZPATRICK DDS 52815 FLORENCE DR, SHELBY TWP, MI 48315 | Director | 1 | $4,000 |
| MICHAEL WOJCIK DDS 54043 TRENT RIVER, SHELBY TWP, MI 48315 | Director | 1 | $4,000 |
| ELLEN BETH FOLBE DDS 4548 WALDEN DRIVE, BLOOMFIELD HILLS, MI 48301 | Director | 1 | $4,000 |
| JOSEPH M HILDEBRAND DDS 3904 LEGACY HILLS DR, BLOOMFIELD HILLS, MI 48304 | Director | 1 | $3,500 |
| MICHAEL C PALAZZOLA CPA 48089 SONNY DR, MACOMB, MI 48044 | Director | 1 | $3,500 |
| FRANK SALUCCI CPA 5789 WESTCHESTER CT, ROCHESTER, MI 48306 | Treasurer | 1 | $3,250 |
Address and contacts
- Address (IRS master file)
- 3001 W BIG BEAVER RD STE 700, TROY, MI 48084-3108
- In care of
- % FRANK SALUCCI
- Signed the 990-PF
- MICHAEL C PALAZZOLA CPA, Treasurer
- Phone
- (248) 909-3400
- Return prepared by
- Derderian Kann Seyferth & Salucci PC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 46-2631764
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Education (B82)
- Assets (IRS master file)
- $982,781
- Income (IRS master file)
- $480,116
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- September 8, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $137,884 | $84,753 | $982,781 | IRS |
| 990-PF | December 2024 | $80,058 | $77,088 | $929,689 | IRS |
| 990-PF | December 2023 | $35,503 | $71,759 | $1,132,711 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 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 46-2631764).
Questions about MICHIGAN DENTAL PLAN FUND
- What is the EIN of MICHIGAN DENTAL PLAN FUND?
- The employer identification number (EIN) of MICHIGAN DENTAL PLAN FUND is 46-2631764.
- Is MICHIGAN DENTAL PLAN FUND tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to MICHIGAN DENTAL PLAN FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does MICHIGAN DENTAL PLAN FUND file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MICHIGAN DENTAL PLAN FUND 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 MICHIGAN DENTAL PLAN FUND last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MICHIGAN DENTAL PLAN FUND?
- The 990-PF for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $4,750 (A TIMOTHY DECONINCK DDS, Secretary).
- How much revenue does MICHIGAN DENTAL PLAN FUND have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $137,884, expenses of $84,753 and total assets of $982,781 at year end.
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