Comfort Dental Franchise Cost, Revenue & Review 2026
Data from FDD filing + SBA 7(a) records
Analysis by FranchiseVerdict Research · Methodology
Comfort Dental is a dental franchise operating general-dentistry clinics offering cleanings, fillings, extractions, and more at accessible prices. Franchisee dentists run a practice managing clinical care, staff, and insurance and patient billing.
FranchiseVerdict summary · 2026
A Comfort Dental franchise requires a total initial investment of $802K – $842K, including a $75K franchise fee. The 2024 FDD does not disclose unit-level revenue (no Item 19). FranchiseVerdict grade: B (Above average), an editorial assessment, not investment advice. Run a live ROI scan →
Data last verified · figures per the 2024 FDD issuance
Overview
- Investment
- $802K – $842K
- 78th pct Healthcare
- Avg gross sales
- N/A
- Royalty
- N/A
- Units
- 145
- 68th pct Healthcare
- SBA charge-off
- N/A
Quick verdict · Healthcare · color = vs category peers
Green = favorable by >10% vs Healthcare avg · No shading = within ±10% · Red = unfavorable by >10% · Source: FDD filings + SBA 7(a)
Data from public FDD filings and SBA records. Not financial advice. Methodology
Bottom line
- COSTTotal investment $802K – $842K including a $75K franchise fee.
- RETURNSAudited statements of operations for FY ended Dec 31, 2023 (qualified opinion - going concern). Total Revenues $22,945,284 comprised of Rental Fees $8,227,371, Royalty Fees $8,576,278, Other Revenue $2,080,811, Commissions $1,149,934, Consulting Fees $1,225,081, Other Franchise Fees $1,512,748, Interest Income $173,061. Net Loss ($1,810,199). Total Stockholders' Deficit ($9,473,052).
- RISKVerdict B (Above average), verdict score 54/100 (higher is better).
- LEGAL11 litigation matters disclosed in Item 3, higher than typical. Review the summary for patterns (franchisor-initiated vs. franchisee-initiated).
Item 1 · who you're contracting with
The Franchisor
Corporate structure & franchisor financials
- Legal entity
- Comfort Dental Group, Inc.
- CEO title
- President and Chief Executive Officer
- Rick A. Kushner, D.D.S.
- CEO experience
- 9 yrs
- Years in role or industry
- Founder active
- Yes
- Original founder still leading the business
- Incorporated in
- CO
- HQ
- 2540 Kipling Street, Lakewood, Colorado 80215
- Auditor
- EBK CPAs (ebkcpa.com), Colorado Springs, CO
- Audited financials
- Franchisor revenue
- $22.9M
- vs $23.0M prior year
Overview
About
- CEO
- Rick A. Kushner, D.D.S.
- Headquarters
- CO
- Founded
- 1993
- FDD year
- 2024
- States available
- 10
Can you afford it, and what does the money buy?
Entry cost runs 98% above the typical healthcare franchise.
Source: FDD 2024 · Items 5–7
FDD Item 7 · 2024 filing
Initial investment breakdown
| Cost component | Low | High |
|---|---|---|
| Initial franchise fee | $75K | $75K |
| Working capital (3–6 mo) | $38K | $51K |
| Equipment, build-out, other | $689K | $716K |
| Total initial investment | $802K | $842K |
Source: Comfort Dental 2024 FDD, Items 5 and 7[2]. “Equipment, build-out, other” is computed as total minus disclosed line items above.
Item 7 · what it costs to open + operate
The Vitals
- Total investment
- $802K – $842K
- Bottom third — review vs category
- Liquid capital req'd
- $38K – $51K
- Middle of category vs category
- Franchise fee
- $75K – $75K
- Bottom third — review vs category
- Royalty
- $12,000 per month; subject to annual CPI-West increases; …
- Ad fund
- $4,000 per month flat Marketing Fee
Ongoing fees · Item 6
| Fee | Amount |
|---|---|
| Royalty (flat) | $12,000 per month flat fee, with proportional reduction if monthly Gross Collections are below $400,000 |
| Transfer fee | $10 |
| Renewal fee | $15K |
What do units actually make?
Source: FDD 2024 · Item 19
ROI & LBO modelsSingle-unit · 25-unit portfolio · editable
Comfort Dental did not disclose financial performance in FDD Item 19. The ROIC and return models require Item 19 revenue. Without it all inputs are estimates. You can still run the calculator with your own assumptions by entering an expected revenue figure.
Returns model · single-unit ROIC
What would one Comfort Dental unit return on the cash you put in?
Unlevered ROIC · per unit
Estimated return on your total franchise investment, before any debt financing.
14%
Below the 30–60% attractive-franchise band
These models are for research and scenario planning only. Not investment advice. Actual results depend on your specific location, management, and market conditions. Consult a franchise attorney and accountant before signing any franchise agreement.
Item 19 · Source: 2024 FDD
Financial Performance
Audited statements of operations for FY ended Dec 31, 2023 (qualified opinion - going concern). Total Revenues $22,945,284 comprised of Rental Fees $8,227,371, Royalty Fees $8,576,278, Other Revenue $2,080,811, Commissions $1,149,934, Consulting Fees $1,225,081, Other Franchise Fees $1,512,748, Interest Income $173,061. Net Loss ($1,810,199). Total Stockholders' Deficit ($9,473,052).
- Item 19 type
- net income per dentist
- Range (low → high)
- $137K→$1.5M
- Cohort dispersion (min → max)
- Quartile band
- $262K→$610K
- Bottom 25% → top 25%
- Reporting year
- 2023
- Fiscal year the figures cover
- Source filing
- FDD 2024
- Disclosed in the 2024 filing, covering 2023
- Transparency
- 3 / 10
- vs category median 3 / 10 · typical
Compared against 162 Healthcare brands
Operator outlook
What the numbers say
Data-driven interpretation of this brand's financial disclosures, fee structure, and system trajectory.
Disclosure
Item 19 reports net income per dentist rather than annual gross sales, so unit revenue is not directly comparable.
Operator retention
System roughly stable (+2.1% 3-year CAGR) with 145 units.
Source: FDD Item 19 financial performance representations and publicly filed FDD data. Past performance is not indicative of future results. Verify all figures with the franchisor and current franchisees before making any investment decision.
vs Healthcare averages
How Comfort Dental Compares
Is the system healthy?
Source: FDD 2024 · Item 20
Unit growth
Item 20 · unit dynamics
The Growth Chart
- Total units
- 145
- Opened
- 2
- Last reporting year
- Closed
- 2
- Terminated
- 1
- Franchisor ended the franchise (per Item 20)
- Non-renewed
- 0
- Term expired, not renewed (per Item 20)
- Turnover rate
- 1.4%
- Company-owned
- 0
- Corporate units in the system
- % franchised
- 100%
- vs corporate-owned
- Net growth (3-yr)
- +2.1%
- Net unit change over 3 years
- 3-yr CAGR
- +2.1%
- Compounded over last 3 years
3-year detail · Item 20
- Opened (3yr)
- 2
- Closed (3yr)
- 1
- Terminated (3yr)
- 1
- Non-renewed (3yr)
- 0
- Transfers (3yr)
- 0
- Reacquired (3yr)
- 0
- Franchisor bought back
- Projected new
- 7
- Franchisor's next-year forecast
- Termination rate
- 0.7%
- Franchisor-initiated terminations
- Ceased ops
- 1.4%
- Units that stopped operating
Year-over-year franchised unit counts and net change. Source: FDD Item 20.
Item 12 · 10 states reported
The Territory Map
FDD Item 12 reports the state count, but the specific list isn't in our current data. The map will appear once we re-extract from the FDD or enough franchisee contacts are available.
10
states with franchisees (per FDD Item 12)
SBA loan performance
Government records
SBA Loan Data
Aggregated from SBA loan disclosures. This brand has only 7 7(a) loans on file; statistical reliability is limited below 10 loans.
- Total loans
- 7
- Loan volume
- $1.0M
- Median loan
- $75K
- 50th percentile
- Charge-off rate
- N/A
- limited sample (7 loans) — rate not shown below 10
Historical SBA 7(a) lending data, not predictive of future performance. How SBA charge-off rates are calculated
- Repayment rate (PIF)
- N/A
- 5-yr charge-off
- N/A
- Loans approved 2021+
- Active lenders
- 2
- Defaults
- N/A
Explore lender portfolios on Bank Reports or regional data on State Reports.
What could kill this investment?
Source: SBA 7(a) FOIA · FDD Items 3, 21
Risk analysis
FranchiseVerdict rating + FDD Items 3, 4, 8, 16, 21
Risk & Legal
Comfort Dental presents elevated risk due to material litigation (corporate practice violations, billing fraud allegations), going concern status, unprotected territory, high fixed royalties without revenue disclosure, and unsubstantiated profitability claims.
Litigation (Item 3)
11 cases disclosed: WA Dept of Health corporate practice investigations (2); master franchisor breach of contract/fraud suits (2); Colorado Dental Board Medicaid billing cease and desist; WA securities consent order; patient negligence/malpractice cases (3); CDGI arbitration vs former franchisee; patient estate representative suit
Largest disclosed settlement: $25,000
Bankruptcy (Item 4)
None disclosed
Audited financials (Item 21)
Yes · EBK CPAs (ebkcpa.com), Colorado Springs, CO
Franchisor revenue (Item 21)
Franchisor entity revenue (not unit-level)
Supplier relationship · Items 8 & 16
- Franchisor sells you products: Yes
- Kickbacks from required suppliers: Yes
- Must buy proprietary products: Yes
- Restricted to system-approved products: Yes
- Can negotiate own supplier terms: No
Score breakdown · what drove the 54 / 100 verdict
- 01HIGH11 active litigation cases including corporate practice of dentistry violations and unauthorized Medicaid billing — suggests systemic compliance issues
- 02HIGHGoing concern disclosure indicates material uncertainty about franchisor's ability to continue operations
- 03MINORHigh fixed royalty ($12,000/month = $144,000/year) with annual increases creates inflexible cost structure; no revenue disclosure makes ROI validation impossible
- 04MINORTerritory not protected — direct franchisor competition and multi-unit franchisee cannibalization risk
- 05MINOR145 units with unknown growth trajectory — no disclosure of unit count trend (declining, flat, or growing) is a major red flag
- 06MINORNet income claim ($420,092) lacks supporting Item 19 financial performance representation; unverified and potentially based on cherry-picked locations
- 07HIGHLitigation includes disputes with master franchisors — suggests franchisor relationship instability and possible territorial/operational conflicts
Severity inferred from the FDD text · not a regulatory classification
What are you signing up for?
Source: FDD 2024 · Items 11, 12, 17
FDD Items 12, 15, 17 · continued from Risk & Legal
Contract & Territory Detail
| Initial term | 15 years |
|---|---|
| Renewal term | 10 years |
| Allowed renewalsℹ | 2 |
| Territory type | none |
| Protected territory | No |
| Exclusive territoryℹ | No |
| Online sales rightsℹ | Restricted |
| Franchisor can compete | Yes |
| Hire a manager? | Not allowed |
| Owner-operator | Required |
| Non-compete (years)ℹ | 3 years |
| Non-compete (miles)ℹ | 5 mi |
| Right of first refusalℹ | No |
| Transfer requires consent | Yes |
| Termination notice | 30 days |
| Mandatory arbitration | No |
| Arbitration location | Denver, Colorado (courts of general jurisdiction) |
| Jury trial waiver | Yes |
| Governing law | CO |
| Litigation count | 11 |
View Item 3 litigation summary
11 cases disclosed: WA Dept of Health corporate practice investigations (2); master franchisor breach of contract/fraud suits (2); Colorado Dental Board Medicaid billing cease and desist; WA securities consent order; patient negligence/malpractice cases (3); CDGI arbitration vs former franchisee; patient estate representative suit
Items 10, 11
Training & Operations
- Classroom training
- 11 hrs
- On-the-job training
- 24 hrs
- Training location
- Home/office (audio recordings); Lakewood, Colorado (lab); franchisee-owned Dental Office location designated by CDGI
- Ongoing training
- Required
- Time to open
- 6 mo
- From signing to launch
- Site selection
- Franchisor
- Franchisor financing
- Offered
- Item 10
Items 5 & 11
Franchisor Support
Item 20 · call current owners
Franchisee Contacts
62 owners to call
Name · phone · city · state. Extracted from FDD Item 20
FDD download
Comfort Dental · FDD (2024) PDF
Frequently asked questions
Frequently Asked Questions
How much does it cost to open a Comfort Dental franchise?
The total investment to open a Comfort Dental franchise ranges from $802K – $842K, with an initial franchise fee of $75K. This includes real estate, equipment, inventory, and working capital as disclosed in their Franchise Disclosure Document (FDD).
What do Comfort Dental franchise owners earn?
Comfort Dental does not disclose average franchise owner earnings in their FDD Item 19. Not all franchisors are required to make financial performance representations. We recommend asking existing franchisees directly about their financial experience.
What is Item 19 in the Comfort Dental FDD?
The FDD section where a franchisor may disclose financial performance of its outlets. Disclosure is optional and formats vary; figures are typically gross sales, which is revenue before expenses, not profit. FranchiseVerdict extracts these figures directly from the Comfort Dental FDD and qualifies whose outlets they describe.
What is Comfort Dental's franchise failure rate?
SBA 7(a) loan charge-off data is not available for Comfort Dental (fewer than 10 loans on file). Charge-off rates are one way to gauge franchise risk, but not all franchise loans go through the SBA program. We recommend reviewing turnover and closure data in the FDD and speaking with current franchisees.
How many Comfort Dental franchise locations are there?
As of their most recent FDD filing, Comfort Dental has 145 total units in the United States, including 145 franchised units and 0 company-owned units. 2 new units were opened in the latest reporting year.
Is Comfort Dental a good franchise to buy?
FranchiseVerdict rates Comfort Dental as a B-grade franchise with a verdict score of 54 out of 100 (higher is better), based on our analysis of investment costs, revenue data, SBA loan performance, and growth trends. Our rating is based solely on publicly available FDD and government data; we recommend speaking with current franchisees before making any investment decision. This is not investment advice.
Data sourced from public FDD filings and SBA 7(a) FOIA records. Not financial advice.
For franchisors
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Data extracted from public FDD filings and SBA 7(a) loan disclosures (FOIA). This information is provided for research purposes only and does not constitute financial, legal, or investment advice. Verify all figures with the franchisor's current Franchise Disclosure Document before making any investment decision.