NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS (EIN 52-0894780)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2014-11-25
IRS object ID: 201443299349300334
Schema version: 2013v3.0
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	2014-11-25T15:24:00-06:00	ReturnTs
Tax Period End	2014-06-30	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

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	ReturnTypeCd
Tax Period Begin	2013-07-01	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	BusinessNameLine1
Business Name Line2	DENTAL EXAMINERS INC	BusinessNameLine2

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	AddressLine1
City	LINTHICUM	City
State	MD	State
ZIP Code	21090	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK T ARMSTRONG	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	3015633300	PhoneNum
Signature	2014-11-25	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOHN K MULLINS	PreparerPersonNm
PTIN	P01429307	PTIN
Phone	3019860600	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

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

Field	Value	IRS element (for citing)
Gross Receipts	$10,825,309	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NERB.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	860	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	$9,519,550	PYProgramServiceRevenueAmt
CY Program Service Revenue	$10,801,576	CYProgramServiceRevenueAmt
PY Investment Income	-$358,828	PYInvestmentIncomeAmt
CY Investment Income	$22,152	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$9,160,722	PYTotalRevenueAmt
CY Total Revenue	$10,823,728	CYTotalRevenueAmt
PY Grants And Similar Paid	$203,811	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$214,200	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,264,355	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,172,850	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,975,466	PYOtherExpensesAmt
CY Other Expenses	$8,381,380	CYOtherExpensesAmt
PY Total Expenses	$8,443,632	PYTotalExpensesAmt
CY Total Expenses	$9,768,430	CYTotalExpensesAmt
PY Revenues Less Expenses	$717,090	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,055,298	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,655,687	TotalAssetsBOYAmt
Total Assets EOY	$4,635,449	TotalAssetsEOYAmt
Total Liabilities BOY	$1,646,874	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,571,338	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,008,813	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,064,111	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	THE NERB 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	749	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
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	0	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	BusinessNameLine1

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	AddressLine1
City	LINTHICUM	City
State	MD	State
ZIP Code	21090	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (14 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
DAVID W PERKINS DMD
VICE CHAIRMAN	10.00	Yes (X)	Yes (X)	$48,100	$0	$0
GUY S SHAMPAINE DDS
CHAIRMAN	40.00	Yes (X)	Yes (X)	$46,450	$0	$0
SUSAN PRITZEL RDH MA
MEMBER-AT-LARGE	5.00	Yes (X)		$22,350	$0	$0
MARK ARMSTRONG DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$25,366	$0	$0
JOHN V REITZ DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$12,250	$0	$0
MYRON ALLUKIAN DDS
TREASURER	10.00	Yes (X)	Yes (X)	$19,583	$0	$0
JOHN IACONO DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$14,850	$0	$0
LEEANN PODRUCH DDS
SECRETARY	40.00	Yes (X)	Yes (X)	$73,534	$0	$0
CYNTHIA FONG RDH
MEMBER-AT-LARGE	5.00	Yes (X)		$11,605	$0	$0
FRANK WILLIAMS DDS
MEMBER-AT-LARGE	5.00	Yes (X)		$14,950	$0	$0
ELLIS H HALL DDS
DIRECTOR OF EXAMINATIONS	40.00			$159,822	$0	$3,594	Yes (X)
JACK FELDESMAN
DIRECTOR OF FINANCE AND AD	40.00			$135,256	$0	$3,094		Yes (X)
MICHAEL ZEDER
DIRECTOR OF INFORMATION TE	40.00			$129,233	$0	$2,990		Yes (X)
RONALD R CHENETTE
EXECUTIVE DIRECTOR	40.00			$112,321	$0	$2,324		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$825,670	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$12,002	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/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
PROMETRIC
PO BOX 223608	PITTSBURGH	PA	15251	COMPUTER-BASED TESTING	$674,168
BRIGHTLINK TECHNOLOGY LLC
502 BAMBAY LANE	ROSWELL	GA	30076	ELECTRONIC SCORING AND ADMINISTRATION	$204,745
GOHN HANKEY & STICHEL LLP
201 NORTH CHARLES STREET	BALTIMORE	MD	21201	PROFESSIONAL LEGAL SERVICES	$101,760

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	$10,801,576	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,801,576	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$10,801,576	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,733	TotalRevenueColumnAmt
Exclusion	$23,733	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$1,581	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$1,581	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,581	TotalRevenueColumnAmt
Exclusion	-$1,581	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,823,728	TotalRevenueColumnAmt
Related Or Exempt Func Income	$10,801,576	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$22,152	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	$214,200	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$333,154	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$626,097	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$38,547	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$109,698	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$65,354	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$102,760	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,275	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,234,604	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,197	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$290,694	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$18,587	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$202,038	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,945,336	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$107,915	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$83,800	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
TEST ADMINISTRATION MAT	$287,102
MISCELLANEOUS	$24,230
TAXES AND LICENSES	$21,463
PHOTOGRAPHY	$13,550

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,829	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,768,430	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$225,656	BOYAmt
EOY	$281,919	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$727,048	BOYAmt
EOY	$879,285	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,952	BOYAmt
EOY	$4,981	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$135,615	BOYAmt
EOY	$278,402	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$607,446	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$445,791	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$194,643	BOYAmt
EOY	$161,655	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$2,214,375	BOYAmt
EOY	$2,795,687	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$133,000	BOYAmt
EOY	$218,122	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	$3,655,687	BOYAmt
EOY	$4,635,449	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$348,232	BOYAmt
EOY	$369,431	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,170,437	BOYAmt
EOY	$1,087,728	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$128,205	BOYAmt
EOY	$114,179	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,646,874	BOYAmt
EOY	$1,571,338	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,008,813	BOYAmt
EOY	$3,064,111	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,008,813	BOYAmt
EOY	$3,064,111	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,655,687	BOYAmt
EOY	$4,635,449	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,055,298	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	$159,293	OtherCostOrOtherBasisAmt
Depreciation	$24,090	DepreciationAmt
Book Value	$135,203	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$448,153	OtherCostOrOtherBasisAmt
Depreciation	$421,701	DepreciationAmt
Book Value	$26,452	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$161,655	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED RENT	Desc
Amt	$114,179	Amt

Field	Value	IRS element (for citing)
Total Liability	$114,179	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,825,309	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,581	OtherRevenueAmt
Revenue Not Reported	$1,581	RevenueNotReportedAmt
Revenue Subtotal	$10,823,728	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,823,728	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,770,011	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,581	OtherExpensesIncludedAmt
Expenses Not Reported	$1,581	ExpensesNotReportedAmt
Expenses Subtotal	$9,768,430	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,768,430	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 1,581.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON ASSETS DISPOSAL 1,581.

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	BusinessNameLine1

US Address USAddress

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)
Recipient EIN	202185082	RecipientEIN
IRC Section	501(C)3	IRCSectionDesc
Cash Grant	$214,200	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

Field	Value	IRS element (for citing)
Person	ELLIS H HALL DDS	PersonNm
Title	DIRECTOR OF EXAMINATIONS	TitleTxt
Base Compensation Filing Org	$158,768	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$1,054	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,594	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$163,416	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 2,106,117. TEST ADMINISTRATION EXPENSE 1,097,092. CALIBRATION 635,000. EXAM ASSISTANT 183,623. CONSULTANT - EXAMINATION AND CALIBRATION 207,635. PAYROLL SERVICE FEES 5,137.
FORM 990, PART XII, LINE 2C:	THERE WERE NO CHANGES.