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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-4807567

GRADUATE ORTHODONTIC RESIDENTS PROGRAM

Tax-exempt · FINDLAY, OH 45840

Financials

$409K$318K2024$436K$381K2025
Revenue Expenses · by fiscal year end
Financials of GRADUATE ORTHODONTIC RESIDENTS PROGRAM by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$436,346$380,526$55,820$330,732$0$330,732
December 31, 2024990$408,594$318,100$90,494$275,450$0$275,450
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$414,576
Program service revenue
$14,725
Investment income
$7,045
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$109
Accounting fees
$1,200
Travel
$4,181
Program services (functional)
$379,217
Management and general (functional)
$1,309

Balance sheet and other

Total assets, start of year
$275,450
Total assets, end of year
$330,732
Total liabilities, end of year
$0
Net assets, end of year
$330,732
Gross receipts
$436,346
Employees
0
Volunteers
3
Year formed
2014
State of legal domicile
MI

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
ROLF G BEHRENTSSECRETARY &
Trustee or director, Officer
–$0
JAMES A MCNAMARA JRVP & DIRECTO
Trustee or director, Officer
–$0
CHRIS ROBERTSPRESIDENT &T
Trustee or director, Officer
8$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
ROLF G BEHRENTSSECRETARY &
Trustee or director, Officer
–$0
JAMES A MCNAMARA JRVP & DIRECTO
Trustee or director, Officer
–$0
CHRIS ROBERTSPRESIDENT &T
Trustee or director, Officer
8$0

Address and contacts

Address (IRS master file)
338 PHEASANT RUN LN, FINDLAY, OH 45840-7082
In care of
% ERIN MENDEZ
Principal officer (990 for 2025)
JAMES A MCNAMARA JR, 225 PINEVIEW CT, ANN ARBOR, MI 48104
Signed the 990
CHRIS ROBERTS, PRESIDENT &TREASURER
Phone
(419) 721-8768
Return prepared by
COWARD PINSKI & ASSOCIATES LLC

Mission

THE CORPORATION IS ORGANIZED FOR THE PURPOSE OF DEVELOPING AND CONDUCTING ANNUAL MEETINGS TO ALLOW ORTHODONTIC RESIDENTS FROM ACROSS THE U.S. AND CANADA TO COME TOGETHER FOR SCIENTIFIC EDUCATION AND DISCUSSIONS

990 for the year ended December 31, 2025

Program accomplishments

  • THE CORPORATION HAS ONE ANNUAL MEETING EACH YEAR. AT THE MEETING IN 2025, ORTHODONTIC RESIDENTS FROM ACROSS THE U.S. AND CANADA CAME TOGETHER FOR SCIENTIFIC EDUCATION, PRESENTATIONS, AND DISCUSSIONS. ALL REVENUES AND EXPENSES ARE ASSOCIATED WITH THIS MEETING. NO GRANTS WERE PAID BY THE CORPORATION.
    Expenses $379,217 · revenue $14,725

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
46-4807567
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
2023
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B03)
Assets (IRS master file)
$330,732
Income (IRS master file)
$436,346

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$403,734$443,849$184,956IRS
990December 2022$400,132$265,185$225,071IRS
990December 2021$283,504$387,000$87,204IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about GRADUATE ORTHODONTIC RESIDENTS PROGRAM

What is the EIN of GRADUATE ORTHODONTIC RESIDENTS PROGRAM?
The employer identification number (EIN) of GRADUATE ORTHODONTIC RESIDENTS PROGRAM is 46-4807567.
Is GRADUATE ORTHODONTIC RESIDENTS PROGRAM tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
Are donations to GRADUATE ORTHODONTIC RESIDENTS PROGRAM tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does GRADUATE ORTHODONTIC RESIDENTS PROGRAM 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 GRADUATE ORTHODONTIC RESIDENTS PROGRAM 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 GRADUATE ORTHODONTIC RESIDENTS PROGRAM 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 GRADUATE ORTHODONTIC RESIDENTS PROGRAM?
The 990 for the year ended December 31, 2025 names JAMES A MCNAMARA JR.
Who are the officers and directors of GRADUATE ORTHODONTIC RESIDENTS PROGRAM?
The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does GRADUATE ORTHODONTIC RESIDENTS PROGRAM have?
On its 990 for the year ended December 31, 2025 it reported revenue of $436,346, expenses of $380,526 and total assets of $330,732 at year end.

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