American Equilibration Society FY2023 filing

Not tax-deductible

Park Ridge, IL501(c)(6)Mutual / membership EIN 23-7131699Revenue $516K in FY2023Latest return filed Oct 20, 2025

On file with the IRSaes-tmj.org250 S Northwest Hwy Ste 315, 60068-4272 · Park Ridge, ILTax-exempt since Dec 1971

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Aes is the leading organization of dental professionals advancing the science and clinical application of knowledge in occlusion, tmd and comprehensive oral care for the well-being of those we serve.

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $27K a year · 6% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$516K
+26% vs prior year
Spent
$515K
To programs
85%
Net assets
$51K
By yearFY2020–FY2025
Revenue
$516K
FY2023▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$446K
FY2021$266K
FY2022$409K
FY2023$516K
FY2024$571K
FY2025$506K
Expenses
$515K
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$471K
FY2021$243K
FY2022$429K
FY2023$515K
FY2024$510K
FY2025$385K
Net assets
$51K
FY2023▲ +1%
Tap a bar for its year
Net assets by fiscal year
FY2020$47K
FY2021$70K
FY2022$50K
FY2023$51K
FY2024$112K
FY2025$232K

From the FY2023 Form 990 (year ending April 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $438K Management & general 15% · $77K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
President-Elect
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Immediate Past President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See American Equilibration Society executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advance dental science and clinical knowledge in occlusion, TMD, and comprehensive oral care.

Questions for American Equilibration Society

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3 programs · $438K · in their own filed words · FY2022
01

To stimulate studies and promote a better understanding of the etiology, diagnosis, and treatment of occlusal and temporomandibular joint disease and comprehensive oral care. The aes conducted a scientific meeting that provided 12.5 continuing dental education credits to 294 attendees.

$357Kprogram expense
02

Aes provides grants to support research in the areas of occlusion and temporomandibular disorders and the display of research results in poster formats at the annual scientific meeting. The scientific investigation committee provides a yearly summary of all articles related to occlusion, TMD, and comprehensive care.

$58Kprogram expense
03

Aes maintained a member website complete with a current newsletter, provider directory for patients and professionals, access to an online continuing education, member forum, scientific literature review, and library of other educational materials which is supported by member dues.

$23Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$516K
Ln 12
Fees for servicesLn 2g$501K
Gifts and grantsLn 1h$15K
Investment incomeLn 3$2
Money outPt IX
$515K
Ln 25
Programscol B$438K
Managementcol C$77K
Owns and owesPt X
$51K
net assets · Ln 32
Cash and savingsLn 1–2$51K
Total assetsLn 16$51K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$501K
Investment incomeLn 3$2
Total revenueLn 12$516K
Assets in detailPt X, end of year
CashLn 1$38K
SavingsLn 2$13K
Cash and savings togetherLn 1–2$51K
Total assetsLn 16$51K
LiabilitiesLn 26$0
Net assetsLn 32$51K
OperationsPt I, VI
EmployeesI 50
VolunteersI 640
Fiscal year endsHeaderApril
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$50K$51K
Total assetsLn 16$50K$51K
LiabilitiesLn 26$0$0
Net assetsLn 32$50K$51K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$98K$83K$15K
Accounting feesLn 11c$2K$2K$285
Other fees for servicesLn 11g$29K$25K$4K
Advertising and promotionLn 12$2K$2K$300
Office expensesLn 13$8K$7K$1K
OccupancyLn 16$4K$3K$611
TravelLn 17$6K$5K$926
Conferences, conventions and meetingsLn 19$301K$256K$45K
InsuranceLn 23$2K$2K$322
Other expenses (24a–d)Ln 24$59K$50K$9K
All other expensesLn 24e$4K$4K$671
Total functional expensesLn 25$515K$438K$77K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Oct 20, 2025 $506K$385K$120K$232K 990 PDF
FY2024Filed with the IRS Feb 12, 2025 $571K$510K$61K$112K 990 PDF
FY2023 ViewingFiled with the IRS Feb 28, 2024 $516K$515K$738$51K 990 PDF
FY2022Filed with the IRS Feb 8, 2023 $409K$429K−$19K$50K 990 PDF
FY2021Filed with the IRS Mar 12, 2022 $266K$243K$23K$70K 990 PDF
FY2020Filed with the IRS Feb 26, 2021 $446K$471K−$26K$47K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $516,044 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,674$15,287
I-9 Program service revenuePrior year $388,462$500,755
I-10 Investment incomePrior year $6$2
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $409,142$516,044
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $101,000$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $327,511$515,306
I-18 Total expensesPrior year $428,511$515,306
I-19 Revenue less expensesPrior year −$19,369$738
Part VI · Governance 14 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $516,044 across 5 lines filed
VIII-1f All other contributions, gifts and grants$15,287
VIII-1h Total contributions, gifts and grants$15,287
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $500,755$500,755
VIII-3 Investment incomeExcluded from tax $2$2
VIII-12 Total revenueRelated to mission $500,755 · Unrelated business $0 · Excluded from tax $2$516,044
Part IX · Statement of functional expenses $515,306 across 11 lines filed
IX-11a Management feesPrograms $82,875 · Management $14,625$97,500
IX-11c Accounting feesPrograms $1,615 · Management $285$1,900
IX-11g Other fees for servicesPrograms $24,559 · Management $4,334$28,893
IX-12 Advertising and promotionPrograms $1,700 · Management $300$2,000
IX-13 Office expensesPrograms $6,509 · Management $1,149$7,658
IX-16 OccupancyPrograms $3,460 · Management $611$4,071
IX-17 TravelPrograms $5,248 · Management $926$6,174
IX-19 Conferences, conventions and meetingsPrograms $256,096 · Management $45,194$301,290
IX-23 InsurancePrograms $1,824 · Management $322$2,146
IX-24 Other expenses (24a–d)Programs $50,319 · Management $8,880$59,199
IX-24e All other expensesPrograms $3,804 · Management $671$4,475
IX-25 Total functional expensesPrograms $438,009 · Management $77,297 · Fundraising $0$515,306
Part X · Balance sheet $51,106 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $34,088$38,157
X-2 Savings and temporary cash investmentsStart of year $16,280$12,949
X-16 Total assetsStart of year $50,368$51,106
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $38,909$39,647
X-28 Net assets with donor restrictionsStart of year $11,459$11,459
X-32 Total net assets or fund balancesStart of year $50,368$51,106
X-33 Total liabilities and net assetsStart of year $50,368$51,106
Part XI · Reconciliation of net assets $51,106 net assets at year end
XI-1 Total revenue$516,044
XI-2 Total expenses$515,306
XI-3 Revenue less expenses$738
XI-4 Net assets at start of year$50,368
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$51,106

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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