philanthropy.org | 990 Resource | FAQ Verify yourself
Sign in

Osap Foundation INC

Tax-deductible

Atlanta, GA501(c)(3)Health CareEIN 52-1963109

Provide educational conferences to dental healthcare workers; provide information on the prevention of infection and to carry out other functions related to OSAPs furtherance of research, advancement and improvement of patient and provider safety and infection prevention.

501(c)(3) charity; gifts are tax-deductible.
44¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
2 of 5
filings with a surplus
Average surplus $144K a year · 12% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
44%
of spending
Concern: 44% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$216K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+30% vs prior year
Spent
$1.3M
To programs
44%
Net assets
$1.3M
By yearFY2021–FY2025
Revenue
$1.5M
FY2025▲ +30%
Revenue by fiscal year
FY2021$1.3M
FY2022$732K
FY2023$1.1M
FY2024$1.2M
FY2025$1.5M
Expenses
$1.3M
FY2025▲ +2%
Expenses by fiscal year
FY2021$638K
FY2022$778K
FY2023$1.1M
FY2024$1.3M
FY2025$1.3M
Net assets
$1.3M
FY2025▲ +25%
Net assets by fiscal year
FY2021$1.2M
FY2022$1.1M
FY2023$1.1M
FY2024$1.0M
FY2025$1.3M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1996.

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

Where the money goes

44 cents of each dollar spent went to programs.

Program services 44% · $562K Management & general 56% · $719K

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

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kathy Eklund
Co-Chair
$0Pt VII · Sec A
Mike Smurr
Co-Chair
$0Pt VII · Sec A
Joyce Moore
Secretary
$0Pt VII · Sec A
Dr Kelli Mack
Treasurer
$0Pt VII · Sec A
Dr Don Cohen
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Dr Doug Risk
Director
$0Pt VII · Sec A
See Osap Foundation INC executive salaries →

Are you one of these people? Claim this org to confirm your role

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 15aYes

Programs and updates

Educates dental professionals on infection prevention and patient safety through conferences and research.

Provided by the organization

This section is blank until Osap Foundation INC claims this page.

Know this organization? Claim it to add your story

2 program services account for $562K of program spending, described in the organization's own filed words · FY2024.
01

Initiated formal efforts to develop a comprehensive education and credentialing initiative for dental infection prevention and control addressing the dental profession and dental trade. Conducted a successful educational conference offering three days of in-depth content describing current and emerging issues related to infection…

$355Kprogram expense
02

Conducted a Bootcamp

an intense three day basic training to address microbiology/diseases, prevention, application and regulations.

$208Kprogram expense

Run this program? Claim this org to tell your story

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Donor Advised Charitable Giving INCFY2024$15K
Total grants receivedfrom 1 funder$15K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$907K
Gifts and grantsLn 1h$436K
Other incomeLn 4–11$182K
Money outPt IX
$1.3M
Ln 25
Programscol B$562K
Managementcol C$719K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$650K
Total assetsLn 16$1.5M
LiabilitiesLn 26$216K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$436K
Government grantsLn 1e$436K
Fees for servicesLn 2g$907K
Investment incomeLn 3$2K
Other incomeLn 4–11$182K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$364K
SavingsLn 2$286K
Cash and savings togetherLn 1–2$650K
InvestmentsLn 11–13$335K
Other assetsLn 15$426K
Total assetsLn 16$1.5M
LiabilitiesLn 26$216K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$704K$650K
InvestmentsLn 11–13$320K$335K
Total assetsLn 16$1.5M$1.5M
LiabilitiesLn 26$444K$216K
Net assetsLn 32$1.0M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$451K$451K
Legal feesLn 11b$20K$20K
Accounting feesLn 11c$5K$5K
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$2K$2K
Travel and entertainment for public officialsLn 18$24K$24K
Conferences, conventions and meetingsLn 19$562K$562K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$202K$202K
Total functional expensesLn 25$1.3M$562K$719K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.5M$1.3M$245K$1.3M 990 PDF
FY2024 $1.2M$1.3M−$85K$1.0M 990 PDF
FY2023 $1.1M$1.1M−$28K$1.1M 990 PDF
FY2022 $732K$778K−$46K$1.1M 990 PDF
FY2021 $1.3M$638K$633K$1.2M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $1,526,314 across 7 lines filed
VIII-1e Government grants$435,595
VIII-1h Total contributions, gifts and grants$435,595
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $906,650$906,650
VIII-3 Investment incomeRelated to mission $1,969$1,969
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $182,100$182,100
VIII-12 Total revenueRelated to mission $1,090,719 · Unrelated business $0 · Excluded from tax $0$1,526,314
Part IX · Statement of functional expenses $1,281,683 across 9 lines filed
IX-11a Management feesManagement $451,200$451,200
IX-11b Legal feesManagement $20,271$20,271
IX-11c Accounting feesManagement $4,908$4,908
IX-12 Advertising and promotionManagement $11,635$11,635
IX-13 Office expensesManagement $2,043$2,043
IX-18 Travel and entertainment for public officialsManagement $23,772$23,772
IX-19 Conferences, conventions and meetingsPrograms $562,415$562,415
IX-23 InsuranceManagement $3,096$3,096
IX-24 Other expenses (24a–d)Management $202,343$202,343
IX-25 Total functional expensesPrograms $562,415 · Management $719,268 · Fundraising $0$1,281,683
Part X · Balance sheet $1,505,684 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $419,228$363,929
X-2 Savings and temporary cash investmentsStart of year $284,368$285,870
X-4 Accounts receivableStart of year $3,300$62,355
X-9 Prepaid expenses and deferred chargesStart of year $11,281$32,093
X-11 Publicly traded securitiesStart of year $320,215$335,143
X-15 Other assetsStart of year $436,903$426,294
X-16 Total assetsStart of year $1,475,295$1,505,684
X-17 Accounts payable and accrued expensesStart of year $272,640$216,144
X-26 Total liabilitiesStart of year $444,115$216,144
X-27 Net assets without donor restrictionsStart of year $1,027,146$1,285,506
X-28 Net assets with donor restrictionsStart of year $4,034$4,034
X-32 Total net assets or fund balancesStart of year $1,031,180$1,289,540
X-33 Total liabilities and net assetsStart of year $1,475,295$1,505,684
Part XI · Reconciliation of net assets $1,289,540 net assets at year end
XI-1 Total revenue$1,526,314
XI-2 Total expenses$1,281,683
XI-3 Revenue less expenses$244,631
XI-4 Net assets at start of year$1,031,180
XI-5 Net unrealized gains (losses) on investments$13,729
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,289,540

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Export with similar orgs (CSV)
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.