NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS (EIN 52-0894780)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2013-12-15
- IRS object ID
- 201323519349300012
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-12-15T12:11:29-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521711839 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COUNCILOR BUCHANAN & MITCHELL PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7910 WOODMONT AVENUE SUITE 500 | AddressLine1 |
| City | BETHESDA | City |
| State | MD | State |
| ZIP Code | 20814 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520894780 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH EAST REGIONAL BOARD OF | BusinessNameLine1 |
| Business Name Line2 | DENTAL EXAMINERS INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 3015633300 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1304 CONCOURSE DRIVE NO 100 | AddressLine1 |
| City | LINTHICUM | City |
| State | MD | State |
| ZIP Code | 21090 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MYRON ALLUKIAN JR | Name |
| Title | TREASURER | Title |
| Phone | 3015633300 | Phone |
| Date Signed | 2013-11-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | S VINCENT CRESCENZI | Name |
| PTIN | P00105041 | PTIN |
| Phone | 3019860600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1304 CONCOURSE DRIVE NO 100 | AddressLine1 |
| City | LINTHICUM | City |
| State | MD | State |
| ZIP Code | 21090 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9548461 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NERB.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1969 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | TESTING OF CLINICAL COMPETENCE OF CANDIDATES FOR LICENSURE IN DENTISTRY AND DENTAL HYGIENE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 10 | TotalNbrEmployees |
| Total Nbr Volunteers | 802 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 8777522 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 9519550 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 16937 | InvestmentIncomePriorYear |
| Investment Income Current Year | -358828 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8794459 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9160722 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 255211 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 203811 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1105056 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1264355 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6313051 | OtherExpensePriorYear |
| Other Expenses Current Year | 6975466 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7673318 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8443632 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1121141 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 717090 | RevenuesLessExpensesCY |
| Total Assets BOY | 4976645 | TotalAssetsBOY |
| Total Assets EOY | 3655687 | TotalAssetsEOY |
| Total Liabilities BOY | 3684922 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1646874 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1291723 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2008813 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO FACILITATE THE LICENSURE PROCESS FOR CANDIDATES AND ELIMINATE THE NEED FOR REPETITION OF STATE BOARD CLINICAL EXAMINATIONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE NERB DEVELOPS, ADMINISTERS, SCORES, AND REPORTS THE RESULTS OF CLINICAL EXAMS FOR CANDIDATES FOR LICENSURE IN DENTISTRY AND DENTAL HYGIENE. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 759 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 10 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Taxable Distributions | 0 | TaxableDistributions |
| Distribution To Donor | 0 | DistributionToDonor |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3015633300 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1304 CONCOURSE DRIVE NO 100 | AddressLine1 |
| City | LINTHICUM | City |
| State | MD | State |
| ZIP Code | 21090 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DAVID W PERKINS DMD | |||||||
| VICE CHAIRMAN | 10.00 | X | X | 42581 | 0 | 0 | |
| FRANK C WILLIAMS DDS | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 28000 | 0 | 0 | ||
| JOHN IACONO DDS | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 19691 | 0 | 0 | ||
| GUY S SHAMPAINE DDS | |||||||
| CHAIRMAN | 40.00 | X | X | 41103 | 0 | 0 | |
| LEEANN PODRUCH DDS | |||||||
| SECRETARY | 20.00 | X | X | 48481 | 0 | 0 | |
| MYRON ALLUKIAN JR DDS | |||||||
| TREASURER | 10.00 | X | X | 31731 | 0 | 0 | |
| CYNTHIA FONG RDH | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 9300 | 0 | 0 | ||
| SUSAN PRITZEL | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 21500 | 0 | 0 | ||
| MARK ARMSTRONG | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 14200 | 0 | 0 | ||
| JOHN V REITZ DMD | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 1050 | 0 | 0 | ||
| JACK FELDESMAN | |||||||
| DIRECTOR OF FINANCE AND AD | 40.00 | 134525 | 0 | 1800 | X | ||
| ELLIS H HALL DDS | |||||||
| DIRECTOR OF EXAMINATIONS | 40.00 | 156271 | 0 | 11568 | X | ||
| MICHAEL ZEDER | |||||||
| DIRECTOR OF INFORMATION TE | 40.00 | 130015 | 0 | 29148 | X | ||
| RONALD R CHENETTE | |||||||
| EXECUTIVE DIRECTOR | 40.00 | 101039 | 0 | 900 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 779487 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 43416 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PROMETRIC | |||||
| PO BOX 223608 | PITTSBURGH | PA | 15251 | COMPUTER-BASED TESTING | 639561 |
| BRIGHTLINK TECHNOLOGY LLC | |||||
| 502 BAMBAY LANE | ROSWELL | GA | 30076 | ELECTRONIC SCORING AND ADMINISTRATION | 150629 |
| GOHN HANKEY & STICHEL LLP | |||||
| 201 NORTH CHARLES STREET | BALTIMORE | MD | 21201 | PROFESSIONAL LEGAL SERVICES | 103525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EXAMINATION FEES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 9519550 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9519550 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 9519550 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 28911 | TotalRevenueColumn |
| Exclusion | $28,911 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 387739 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -387739 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -387739 | TotalRevenueColumn |
| Related Or Exempt Function Income | -387739 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9160722 | TotalRevenueColumn |
| Related Or Exempt Function Income | 9131811 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $28,911 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203811 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 269965 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 801201 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19651 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 100019 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73519 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114764 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40150 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3388770 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2140 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272034 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27838 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 238141 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2452593 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 225205 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 84074 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MISCELLANEOUS | 70064 |
| TEST ADMINISTRATION MAT | 18446 |
| TAXES AND LICENSES | 17370 |
| PHOTOGRAPHY | 14586 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9291 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8443632 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 927087 | BOY |
| EOY | 225656 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1602969 | BOY |
| EOY | 727048 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45418 | BOY |
| EOY | 9952 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 183580 | BOY |
| EOY | 135615 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 628100 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 433457 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 383481 | BOY |
| EOY | 194643 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1674945 | BOY |
| EOY | 2214375 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133000 | BOY |
| EOY | 133000 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26165 | BOY |
| EOY | 15398 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4976645 | BOY |
| EOY | 3655687 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 478922 | BOY |
| EOY | 348232 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3150537 | BOY |
| EOY | 1170437 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55463 | BOY |
| EOY | 128205 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3684922 | BOY |
| EOY | 1646874 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1291723 | BOY |
| EOY | 2008813 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1291723 | BOY |
| EOY | 2008813 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4976645 | BOY |
| EOY | 3655687 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 717090 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 145810 | OtherCostOrOtherBasis |
| Depreciation | 9257 | Depreciation |
| Book Value | 136553 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 482290 | OtherCostOrOtherBasis |
| Depreciation | 424200 | Depreciation |
| Book Value | 58090 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 194643 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED RENT | $102,336 |
| CAPITAL LEASE OBLIGATION | $25,869 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 128205 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 9548461 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 387739 | OtherRevenues |
| Revenue Not Rptd F990 | 387739 | RevenueNotRptdF990 |
| Revenue Subtotal | 9160722 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 9160722 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8831371 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 387739 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 387739 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8443632 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8443632 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE BOARD FOLLOWS THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (FASB ASC), WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. AS OF YEAR END, THE BOARD HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE BOARD'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE RECORDED DURING THE YEAR. GENERALLY, THE TAX YEARS FOR THE LAST THREE YEARS ARE SUBJECT TO EXAMINATION BY FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON ASSETS DISPOSAL 387,739. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON ASSETS DISPOSAL 387,739. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BOARD OF DENTAL EXAMINERS | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 8733 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 972071104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 202185082 | EINOfRecipient |
| IRC Section | 501(C)3 | IRCSection |
| Amount Of Non Cash Assistance | 203811 | AmountOfNonCashAssistance |
| Method Of Valuation | CASH | MethodOfValuation |
| Purpose Of Grant | TO FORM A NAT'L EXAM FOR CLINICAL COMPETENCE FOR DENTISTRY AND DENTAL HYGIENE LICENSURE CANDIDATES | PurposeOfGrant |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ELLIS H HALL DDS | ||||||||||||||
| DIRECTOR OF EXAMINATIONS | 156271 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 11568 | 0 | 167839 | 0 | 0 | 0 |
| MICHAEL ZEDER | ||||||||||||||
| DIRECTOR OF INFORMATION TE | 130015 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29148 | 0 | 159163 | 0 | 0 | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE FIVE CLASSES OF MEMBERS: ACTIVE (VOTING), CONSULTANT, EMERITUS, HONORARY, AND ASSOCIATE AGENCY. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD OF DIRECTORS, WHICH HAS THE POWER TO ESTABLISH RULES AND REGULATIONS TO GOVERN THE ORGANIZATION. | |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS APPROVE CERTAIN DECISIONS OF THE GOVERNING BODY INCLUDING THE ANNUAL BUDGET. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 CAN BE REVIEWED BY EACH MEMBER OF THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS DEVELOPED A METHOD TO CHECK ON ANY CONFLICT OR POTENTIAL CONFLICT OF INTEREST OF ANY OF ITS MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION FOR THIS INDIVIDUAL IS REVIEWED AND ESTABLISHED BY THE BOARD OF DIRECTORS AND COMPARATIVE DATA (I.E., SALARY DATA FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND USING THE EXECUTIVE COMPENSATION ASSESSOR FROM THE ECONOMIC RESEARCH INSTITUTE, INC.) IS USED. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART IX, LINE 11G | HONORARIA: TOTAL EXPENSES 1,778,348. TEST ADMINISTRATION EXPENSE: TOTAL EXPENSES 969,865. CALIBRATION: TOTAL EXPENSES 510,961. EXAM ASSISTANT: TOTAL EXPENSES 75,377. PROCTOR FEES : TOTAL EXPENSES 34,331. CONSULTANT - EXAMINATION AND CALIBRATION: TOTAL EXPENSES 14,767. PAYROLL SERVICE FEES: TOTAL EXPENSES 5,121. | OTHER FEES |
| THERE WERE NO CHANGES. |