NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- NORTH EAST REGIONAL BOARD OF DENTAL EXAMINERS (EIN 52-0894780)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2011-11-09
- IRS object ID
- 201143139349300724
- Schema version
- 2010v3.4
- 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 | 2011-11-09T16:01:31-06:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-07-01 | 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 NO 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 | 2011-11-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3019860600 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8484 GEORGIA AVENUE NO 900 | AddressLine1 |
| City | SILVER SPRING | City |
| State | MD | State |
| ZIP Code | 20910 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 8217481 | 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 | 19 | TotalNbrEmployees |
| Total Nbr Volunteers | 669 | 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 | 8610452 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 8208006 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 26696 | InvestmentIncomePriorYear |
| Investment Income Current Year | 9475 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8637148 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8217481 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 263203 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 303083 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1373541 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1087497 | 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 | 7060668 | OtherExpensePriorYear |
| Other Expenses Current Year | 6813273 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8697412 | TotalExpensesPriorYear |
| Total Expenses Current Year | 8203853 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -60264 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 13628 | RevenuesLessExpensesCY |
| Total Assets BOY | 3561935 | TotalAssetsBOY |
| Total Assets EOY | 2181102 | TotalAssetsEOY |
| Total Liabilities BOY | 3408612 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2010520 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 153323 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 170582 | 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 | TESTING OF THE CLINICAL COMPETENCE OF 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 | 789 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 19 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | 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 |
| 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 NO 900 | AddressLine1 |
| City | SILVER SPRING | City |
| State | MD | State |
| ZIP Code | 20910 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (15 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 | 14315 | 0 | 0 | ||
| DAVID W PERKINS DMD | |||||||
| VICE CHAIRMAN | 10.00 | X | 12650 | 0 | 0 | X | |
| FRANK C WILLIAMS DDS | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 15185 | 0 | 0 | ||
| KAREN N DUNN RDH | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 10750 | 0 | 0 | ||
| JOHN IACONO DDS | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 8305 | 0 | 0 | ||
| PAT CONNOLLY-ATKINS RDH | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 10779 | 0 | 0 | ||
| ROBERT G RAY DMD | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 9050 | 0 | 0 | ||
| CARL P MCHUGH DDS | |||||||
| CHAIRMAN | 10.00 | X | 34316 | 0 | 0 | X | |
| GUY S SHAMPAINE DDS | |||||||
| CHAIRMAN | 10.00 | X | 35500 | 0 | 0 | X | |
| LEEANN PODRUCH DDS | |||||||
| SECRETARY | 10.00 | X | 41449 | 0 | 0 | X | |
| MYRON ALLUKIAN JR DDS | |||||||
| TREASURER | 10.00 | X | 27074 | 0 | 0 | X | |
| CYNTHIA FONG RDH | |||||||
| MEMBER-AT-LARGE | 5.00 | X | 850 | 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 | 622654 | 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
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GOHN HANKEY & STICHEL LLP | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 NORTH CHARLES STREET | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | LEGAL | DescriptionOfServices |
| Compensation | 111825 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EXAMINATION FEES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 8208006 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8208006 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 8208006 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9475 | TotalRevenueColumn |
| Exclusion | $9,475 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8217481 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8208006 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $9,475 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303083 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220130 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 708013 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91634 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67720 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 154400 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45529 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2772418 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4663 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 316099 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36141 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 201898 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2841395 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134679 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77977 | Total |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 228074 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8203853 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 531474 | BOY |
| EOY | 435366 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 642940 | BOY |
| EOY | 400943 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3076 | BOY |
| EOY | 24652 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76313 | BOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 130920 | BOY |
| EOY | 196149 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1068450 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 786979 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 205469 | BOY |
| EOY | 281471 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1908202 | BOY |
| EOY | 700000 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53200 | BOY |
| EOY | 133000 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10341 | BOY |
| EOY | 9521 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3561935 | BOY |
| EOY | 2181102 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 509582 | BOY |
| EOY | 529484 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2839640 | BOY |
| EOY | 1394323 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59390 | BOY |
| EOY | 86713 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3408612 | BOY |
| EOY | 2010520 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 153323 | BOY |
| EOY | 170582 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 153323 | BOY |
| EOY | 170582 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3561935 | BOY |
| EOY | 2181102 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 13628 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 3631 | 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 | 71851 | Depreciation |
| Book Value | 37526 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 959073 | OtherCostOrOtherBasis |
| Depreciation | 715128 | Depreciation |
| Book Value | 243945 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 281471 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEFERRED RENT | $15,571 |
| CAPITAL LEASE OBLIGATION | $71,142 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 86713 | TotalOfAmounts |
| Total Revenue | 8217481 | TotalRevenue |
| Total Expenses | 8203853 | TotalExpenses |
| Excess Or Deficit For Year | 13628 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 3631 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 3631 | TotalAdjustments |
| Excess Or Deficit Per FS | 17259 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8221112 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3631 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 3631 | RevenueNotRptdF990 |
| Revenue Subtotal | 8217481 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8217481 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8203853 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8203853 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 8203853 | 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 ORGANIZATIONS FINANCIAL STATEMENTS. AS OF JUNE 30, 2011, THE BOARD HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE BOARDS 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, 2011. GENERALLY, THE TAX YEARS BEFORE 2006 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 | 303083 | AmountOfCashGrant |
| 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 J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | NERB MADE 2 SIGNIFICANT CHANGES TO ITS BYLAWS IN THE CURRENT YEAR. FIRST, THE BYLAWS WERE AMENDED TO REMOVE A REQUIREMENT THAT A MEMBER CANNOT MISS MORE THAN TWO CONSECUTIVE ANNUAL MEETINGS. THE SECOND CHANGE RELATES TO THE ELECTION OF OFFICERS. | |
| 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 EXECUTIVE COMMITTEE, 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 EXECUTIVE COMMITTEE. | |
| 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 12C | |
| THE COMPENSATION FOR THIS INDIVIDUAL IS REVIEWED AND ESTABLISHED BY THE EXECUTIVE COMMITTEE 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 B, LINE 15 | |
| THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 3,631. | FORM 990, PART XI, LINE 5: |
Comments