NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS (EIN 52-0894780)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-10-26
IRS object ID: 201233009349300203
Schema version: 2011v1.2
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
Form 990
Schedule D
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-26T07:42:16-05:00	Timestamp
Tax Period End Date	2012-06-30	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	2011-07-01	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	8484 GEORGIA AVENUE SUITE 900	AddressLine1
City	SILVER SPRING	City
State	MD	State
ZIP Code	20910	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MYRON ALLUKIAN JR	Name
Title	TREASURER	Title
Phone	3015633300	Phone
Date Signed	2012-10-17	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	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	8484 GEORGIA AVENUE SUITE 900	AddressLine1
City	SILVER SPRING	City
State	MD	State
ZIP Code	20910	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	8794459	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	15	TotalNbrEmployees
Total Nbr Volunteers	729	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	8208006	ProgramServiceRevenuePriorYear
Program Service Revenue CY	8777522	ProgramServiceRevenueCY
Investment Income Prior Year	9475	InvestmentIncomePriorYear
Investment Income Current Year	16937	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8217481	TotalRevenuePriorYear
Total Revenue Current Year	8794459	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	303083	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	255211	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1087497	SalariesEtcPriorYear
Salaries Etc Current Year	1105056	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	6813273	OtherExpensePriorYear
Other Expenses Current Year	6313051	OtherExpensesCurrentYear
Total Expenses Prior Year	8203853	TotalExpensesPriorYear
Total Expenses Current Year	7673318	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	13628	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1121141	RevenuesLessExpensesCY
Total Assets BOY	2181102	TotalAssetsBOY
Total Assets EOY	4976645	TotalAssetsEOY
Total Liabilities BOY	2010520	TotalLiabilitiesBOY
Total Liabilities EOY	3684922	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	170582	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1291723	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	0	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
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	792	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	15	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
Quid Pro Quo Contributions	0	QuidProQuoContributions
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	1	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	8484 GEORGIA AVENUE SUITE 900	AddressLine1
City	SILVER SPRING	City
State	MD	State
ZIP Code	20910	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
BETTY J HOWARD RDH
MEMBER-AT-LARGE	5.00	X	7350	0	0
DAVID W PERKINS DMD
VICE CHAIRMAN	10.00	X	38146	0	0	X
FRANK C WILLIAMS DDS
MEMBER-AT-LARGE	5.00	X	20170	0	0
KAREN N DUNN RDH
MEMBER-AT-LARGE	5.00	X	6500	0	0
JOHN IACONO DDS
MEMBER-AT-LARGE	5.00	X	16300	0	0
PAT CONNOLLY-ATKINS RDH
MEMBER-AT-LARGE	5.00	X	21512	0	0
ROBERT G RAY DMD
MEMBER-AT-LARGE	5.00	X	11000	0	0
CARL P MCHUGH DDS
CHAIRMAN	10.00	X	3100	0	0	X
GUY S SHAMPAINE DDS
CHAIRMAN	40.00	X	42200	0	0	X
LEEANN PODRUCH DDS
SECRETARY	20.00	X	43200	0	0	X
MYRON ALLUKIAN JR DDS
TREASURER	10.00	X	31520	0	0	X
CYNTHIA FONG RDH
MEMBER-AT-LARGE	5.00	X	11370	0	0
SUSAN PRITZEL
MEMBER-AT-LARGE	5.00	X	11250	0	0
MARK ARMSTRONG
MEMBER-AT-LARGE	5.00	X	6200	0	0
JACK FELDESMAN
DIRECTOR OF FINANCE AND AD	40.00		125927	0	0		X
ELLIS H HALL DDS
DIRECTOR OF EXAMINATIONS	40.00		148678	0	0		X
MICHAEL ZEDER
DIRECTOR OF INFORMATION TE	40.00		127826	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	672249	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	3	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	0	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 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	699530
BRIGHTLINK TECHNOLOGY LLC
502 BOMBAY LANE	ROSWELL	GA	30076	ELECTRONIC SCORING AND ADMINISTRATION	134476

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	EXAMINATION FEES	Description
Business Code	900099	BusinessCode
Total Revenue Column	8777522	TotalRevenueColumn
Related Or Exempt Function Income	8777522	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	8777522	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	16937	TotalRevenueColumn
Exclusion	$16,937	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8794459	TotalRevenueColumn
Related Or Exempt Function Income	8777522	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$16,937	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	255211	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	266668	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	688285	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	85441	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	64662	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	85090	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	43000	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3030871	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1074	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	236744	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	31282	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	218704	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	2264181	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	183832	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	70458	Total

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	147815	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7673318	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	435366	BOY
EOY	927087	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	400943	BOY
EOY	1602969	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	24652	BOY
EOY	45418	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	196149	BOY
EOY	183580	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1354292	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	970811	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	281471	BOY
EOY	383481	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	700000	BOY
EOY	1674945	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	9521	BOY
EOY	26165	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2181102	BOY
EOY	4976645	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	529484	BOY
EOY	478922	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1394323	BOY
EOY	3150537	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	86713	BOY
EOY	55463	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2010520	BOY
EOY	3684922	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	170582	BOY
EOY	1291723	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	170582	BOY
EOY	1291723	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2181102	BOY
EOY	4976645	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1121141	ReconcilationRevenueExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	109377	OtherCostOrOtherBasis
Depreciation	92929	Depreciation
Book Value	16448	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1244915	OtherCostOrOtherBasis
Depreciation	877882	Depreciation
Book Value	367033	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	383481	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
DEFERRED RENT	$5,943
CAPITAL LEASE OBLIGATION	$49,520

Field	Value	IRS element (for citing)
Total Of Amounts	55463	TotalOfAmounts
Total Revenue	8794459	TotalRevenue
Total Expenses	7673318	TotalExpenses
Excess Or Deficit For Year	1121141	ExcessOrDeficitForYear
Excess Or Deficit Per FS	1121141	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	8794459	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	8794459	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	8794459	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7673318	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	7673318	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	7673318	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	Identifier
Return Reference	PART X:	ReturnReference
Explanation	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 JUNE 30, 2012, 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 ENDED JUNE 30, 2012. GENERALLY, THE TAX YEARS BEFORE 2008 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES.	Explanation

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 Cash Grant	255211	AmountOfCashGrant
Amount Of Non Cash Assistance	0	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

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

Return ReferenceReturnReference	ExplanationExplanation
FORM 990, PART VI, SECTION A, LINE 4	NERB MADE TWO AMENDMENDS TO ITS BYLAWS. THE FIRST AMENDMEND WAS TO RENAME THE EXECUTIVE COMMITTEE OF THE NERB TO "BOARD OF DIRECTORS". THE SECOND AMENDMEND WAS TO ESTABLISH A NEW STANDING COMMITTEE, TO BE CALLED "ELECTION COMMITTEE", WITH THE RESPONSIBILITY TO SUPERVISE NERB ELECTIONS.
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.