NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS (EIN 52-0894780)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2015-11-13
IRS object ID: 201503179349302500
Schema version: 2014v5.0
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-11-13T09:27:39-06:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521711839	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	COUNCILOR BUCHANAN & MITCHELL PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7910 WOODMONT AVENUE SUITE 500	AddressLine1Txt
City	BETHESDA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20814	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	520894780	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTH EAST REGIONAL BOARD OF DENTAL	BusinessNameLine1Txt
Business Name Line2	EXAMINERS INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	3015633300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1304 CONCOURSE DRIVE NO 100	AddressLine1Txt
City	LINTHICUM	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21090	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK T ARMSTRONG	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	3015633300	PhoneNum
Signature	2015-10-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIEL L WEAVER	PreparerPersonNm
PTIN	P01249346	PTIN
Phone	3019860600	PhoneNum
Preparation	2015-10-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	THE COMMISSION ON DENTAL COMPETENCY ASSESSMENTS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1304 CONCOURSE DRIVE NO 100	AddressLine1Txt
City	LINTHICUM	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21090	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$11,133,783	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.CDCAEXAMS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1969	FormationYr
Legal Domicile State	DC	LegalDomicileStateCd
Activity Or Mission	TESTING OF CLINICAL COMPETENCE OF CANDIDATES FOR LICENSURE IN DENTISTRY AND DENTAL HYGIENE.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	13	TotalEmployeeCnt
Total Volunteers	886	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$10,801,576	PYProgramServiceRevenueAmt
CY Program Service Revenue	$11,102,852	CYProgramServiceRevenueAmt
PY Investment Income	$22,152	PYInvestmentIncomeAmt
CY Investment Income	$30,931	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$10,823,728	PYTotalRevenueAmt
CY Total Revenue	$11,133,783	CYTotalRevenueAmt
PY Grants And Similar Paid	$214,200	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$235,059	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,172,850	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,586,964	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,381,380	PYOtherExpensesAmt
CY Other Expenses	$8,963,900	CYOtherExpensesAmt
PY Total Expenses	$9,768,430	PYTotalExpensesAmt
CY Total Expenses	$10,785,923	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,055,298	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$347,860	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,635,449	TotalAssetsBOYAmt
Total Assets EOY	$4,687,693	TotalAssetsEOYAmt
Total Liabilities BOY	$1,571,338	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,275,722	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,064,111	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,411,971	NetAssetsOrFundBalancesEOYAmt
Mission	TO FACILITATE THE LICENSURE PROCESS FOR CANDIDATES AND ELIMINATE THE NEED FOR REPETITION OF STATE BOARD CLINICAL EXAMINATIONS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	CDCA DEVELOPS, ADMINISTERS, SCORES, AND REPORTS THE RESULTS OF CLINICAL EXAMS FOR CANDIDATES FOR LICENSURE IN DENTISTRY AND DENTAL HYGIENE.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	897	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	13	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3015633300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1304 CONCOURSE DRIVE NO 100	AddressLine1Txt
City	LINTHICUM	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	21090	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
HARVEY WEINGARTEN
VICE CHAIRMAN	10.00	Yes (X)	Yes (X)	$8,450	$0	$0
MARK ARMSTRONG DDS
TREASURER	5.00	Yes (X)	Yes (X)	$38,117	$0	$0
PATRICIA M CONNOLLY-ATKINS RDH MS
SECRETARY	5.00	Yes (X)	Yes (X)	$41,067	$0	$0
GUY S SHAMPAINE DDS
PAST CHAIRMAN	40.00	Yes (X)	Yes (X)	$58,300	$0	$0
W KENDRICK VAN METER JR DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$19,050	$0	$0
SUSAN PRITZEL RDH MA
MEMBER-AT-LARGE	5.00	Yes (X)		$25,006	$0	$0
JOHN V REITZ DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$12,050	$0	$0
JAMES JANSEN DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$10,700	$0	$0
STACY PLOURDE
MEMBER-AT-LARGE	5.00	Yes (X)		$13,250	$0	$0
YVETTE HOGAN
MEMBER-AT-LARGE	5.00	Yes (X)		$15,650	$0	$0
DAVID W PERKINS DMD
CHAIRMAN	40.00	Yes (X)	Yes (X)	$55,600	$0	$0
ALEXANDER VANDIVER
EXECUTIVE DIRECTOR	40.00		Yes (X)	$108,556	$0	$4,005
JACK FELDESMAN
DIRECTOR OF FINANCE AND AD	40.00		Yes (X)	$138,711	$0	$8,061
ELLIS H HALL DDS
DIRECTOR OF EXAMINATIONS	40.00			$166,361	$0	$23,786	Yes (X)
MICHAEL ZEDER
DIRECTOR OF TESTING OPERATIONS AND TECHNICAL SERVI	40.00			$140,582	$0	$14,386		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$851,450	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$50,238	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PROMETRIC
PO BOX 223608	PITTSBURGH	PA	15251	COMPUTER-BASED TESTING	$729,081
GOHN HANKEY & STICHEL LLP
201 NORTH CHARLES STREET	BALTIMORE	MD	21201	PROFESSIONAL LEGAL SERVICES	$110,876
BRIGHTLINK TECHNOLOGY LLC
502 BAMBAY LANE	ROSWELL	GA	30076	ELECTRONIC SCORING AND ADMINISTRATION	$105,032

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EXAMINATION FEES	Desc
Business	900099	BusinessCd
Total Revenue Column	$11,102,852	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,102,852	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$11,102,852	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,931	TotalRevenueColumnAmt
Exclusion	$30,931	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,133,783	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,102,852	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$30,931	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$235,059	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$290,803	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,085,856	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$11,865	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$108,756	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$89,684	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$118,517	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$41,854	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,363,607	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$57,344	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$316,399	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$9,562	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$218,949	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,239,731	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$84,374	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$86,305	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
TEST ADMINISTRATION MAT	$337,396
MISCELLANEOUS	$29,935
PHOTOGRAPHY	$25,785
OTHER DIRECT EXPENSES	$17,647

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,495	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,785,923	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$281,919	BOYAmt
EOY	$495,517	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$879,285	BOYAmt
EOY	$692,693	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,981	BOYAmt
EOY	$11,380	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$278,402	BOYAmt
EOY	$186,349	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$848,943	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$530,166	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$379,777	BOYAmt
EOY	$318,777	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,795,687	BOYAmt
EOY	$2,967,579	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$15,398	BOYAmt
EOY	$15,398	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,635,449	BOYAmt
EOY	$4,687,693	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$369,431	BOYAmt
EOY	$560,477	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,087,728	BOYAmt
EOY	$593,920	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$114,179	BOYAmt
EOY	$121,325	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,571,338	BOYAmt
EOY	$1,275,722	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,064,111	BOYAmt
EOY	$3,411,971	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,064,111	BOYAmt
EOY	$3,411,971	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,635,449	BOYAmt
EOY	$4,687,693	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$347,860	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$167,356	OtherCostOrOtherBasisAmt
Depreciation	$39,900	DepreciationAmt
Book Value	$127,456	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$461,850	OtherCostOrOtherBasisAmt
Depreciation	$404,068	DepreciationAmt
Book Value	$57,782	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$219,737	OtherCostOrOtherBasisAmt
Depreciation	$86,198	DepreciationAmt
Book Value	$133,539	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$318,777	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED RENT	Desc
Amt	$121,325	Amt

Field	Value	IRS element (for citing)
Total Liability	$121,325	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$11,133,783	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$11,133,783	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,133,783	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,785,923	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$10,785,923	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,785,923	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	CDCA 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, 2015, THE BOARD HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. CDCA'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, 2015.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN BOARD OF DENTAL EXAMINERS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8733	AddressLine1Txt
City	PORTLAND	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	972071104	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	202185082	RecipientEIN
IRC Section	501(C)3	IRCSectionDesc
Cash Grant	$235,059	CashGrantAmt
Valuation Method Used	CASH	ValuationMethodUsedDesc
Purpose Of Grant	TO FORM A NAT'L EXAM FOR CLINICAL COMPETENCE FOR DENTISTRY AND DENTAL HYGIENE LICENSURE CANDIDATES.	PurposeOfGrantTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ELLIS H HALL DDS
DIRECTOR OF EXAMINATIONS	$166,361	$0	$0	$0	$0	$0	$7,991	$0	$15,795	$0	$190,147	$0	$0	$0
MICHAEL ZEDER
DIRECTOR OF TESTING OPERATIONS AND T	$140,582	$0	$0	$0	$0	$0	$6,462	$0	$7,924	$0	$154,968	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4	CHANGES TO THE BYLAWS WERE MADE TO REFLECT THE ADDITION OF THE DOING BUSINESS AS NAME, THE COMMISSION ON DENTAL COMPETENCY ASSESSMENTS.
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE FIVE CLASSES OF MEMBERS: ACTIVE (VOTING), PUBLIC MEMBERS, PARTICIPATING MEMBERS, EMERITUS, AND HONORARY MEMBERS.
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.
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 2,129,364. TEST ADMINISTRATION EXPENSE 1,143,468. CALIBRATION 740,849. EXAM ASSISTANT 209,080. CONSULTANT - EXAMINATION AND CALIBRATION 129,763. PAYROLL SERVICE FEES 11,083.
FORM 990, PART XII, LINE 2C:	THERE WERE NO CHANGES.