AMERICAN BOARD OF ORAL AND MAXILLOFACIAL SURGERY: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
AMERICAN BOARD OF ORAL AND MAXILLOFACIAL SURGERY (EIN 42-0859627)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-14
IRS object ID
202632579349302053
Schema version
2025v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-09-14T17:52:00-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362170602PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WARADY & DAVIS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11717 DEERFIELD RD SUITE 300SAddressLine1Txt
CityDEERFIELDCityNm
State AbbreviationILStateAbbreviationCd
ZIP60015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN420859627EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN BOARD OF ORAL AND MAXILLOFACIALBusinessNameLine1Txt
Business Name Line2SURGERYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone3126420070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18770 W BRYN MAWR AVE 1370WAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60631ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR DEEPAK KADEMANIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3126420070PhoneNum
Signature2026-09-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTOPHER STRAUBPreparerPersonNm
PTINP01278490PTIN
Phone8472679600PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDR DEEPAK KADEMANIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18770 W BRYN MAWR AVE 1370WAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60631ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,215,330GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ABOMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1946FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionASSURE THE PUBLIC OF SAFE AND OPTIMAL CARE THROUGH THE DEVELOPMENT AND MAINTENANCE OF HIGH STANDARDS OF CERTIFICATION AND RE-CERTIFICATION OF DIPLOMATES IN THE SPECIALTY.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers125TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,164,109PYProgramServiceRevenueAmt
CY Program Service Revenue$5,033,707CYProgramServiceRevenueAmt
PY Investment Income$666,192PYInvestmentIncomeAmt
CY Investment Income$866,349CYInvestmentIncomeAmt
PY Other Revenue-$172,654PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$5,657,647PYTotalRevenueAmt
CY Total Revenue$5,900,056CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,272,586PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,508,908CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,647,008PYOtherExpensesAmt
CY Other Expenses$3,397,991CYOtherExpensesAmt
PY Total Expenses$4,919,594PYTotalExpensesAmt
CY Total Expenses$4,906,899CYTotalExpensesAmt
PY Revenues Less Expenses$738,053PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$993,157CYRevenuesLessExpensesAmt
Total Assets BOY$18,838,351TotalAssetsBOYAmt
Total Assets EOY$20,389,841TotalAssetsEOYAmt
Total Liabilities BOY$2,139,876TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,041,849TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,698,475NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$18,347,992NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ASSURE THE PUBLIC OF SAFE AND OPTIMAL CARE THROUGH THE DEVELOPMENT AND MAINTENANCE OF HIGH STANDARDS OF CERTIFICATION AND RE-CERTIFICATION OF DIPLOMATES IN THE SPECIALTY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,797,933ExpenseAmt
Revenue$5,033,707RevenueAmt
DescTHE ORGANIZAITON PROVIDED 3 MAIN EXAMINATIONS WHICH INCLUDE THE ORAL CERTIFYING EXAMINATION, THE QUALIFYING EXAMINATION (QE), AND THE ORAL AND MAXILLOFCACIAL SURGERY IN-SERVICE TRAINING EXAMINATION (OMSITE). ADDITIONAL INFORMATION FOR EACH EXAM IS PROVIDED IN DETAIL IN SCHEDULE O.Desc
Total Program Service Expenses$2,797,933TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document86IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHRISTINA TOMASOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3126420070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18770 WEST BRYN MAWR AVENUE SUITEAddressLine1Txt
CityCHICAGOCityNm
State AbbreviationILStateAbbreviationCd
ZIP60631ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DEEPAK KADEMANI DMD MD FACS
PRESIDENT10.00Yes (X)Yes (X)$4,345$0$0
PUSHKAR MEHRA DMD MS
IMMEDIATE PAST PRESIDENT THRU 09/2510.00Yes (X)Yes (X)$5,050$0$0
PAUL S TIWANA DDS MD FACS
VICE PRESIDENT10.00Yes (X)Yes (X)$3,790$0$0
MARTIN B STEED DDS FACS
SECRETARY/TREASURER10.00Yes (X)Yes (X)$3,235$0$0
DAVID B POWERS DMD MD FACS FRCS
IMMEDIATE PAST PRESIDENT10.00Yes (X)Yes (X)$5,790$0$0
NATHAN SCHROEDER DMD MS FACS
DIRECTOR2.00Yes (X)$2,530$0$0
JOSEPH CILLO DMD MPH PHD FACS
DIRECTOR2.00Yes (X)$1,570$0$0
PAUL CIUCI DMD MD FACS
DIRECTOR2.00Yes (X)$3,050$0$0
DEEPAK KRISHNAN DDS FACS
DIRECTOR2.00Yes (X)$3,050$0$0
CHRISTINA TOMASO
CHIEF EXECUTIVE OFFICER40.00Yes (X)$317,885$0$22,119
ADRIANNA LAGUNAS
VP,CERTIFICATION PROGRAM40.00$223,341$0$52,589Yes (X)
KATHLEEN MOORE
SENIOR MANAGER, CREDENTIAL40.00$118,428$0$37,674Yes (X)
ERIN KILLEEN
EXECUTIVE VICE-PRESIDENT THRU 6/1/202540.00$108,527$0$40,786Yes (X)
COURTNEY WALSH
DIRECTOR OF CERT AND MARKETING THRU 9/30/2540.00$149,153$0$34,797Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$949,744TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$187,965TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ROC-P LLC
215 2ND AVENUE SUITE 300CEDAR RAPIDSIA52401SOFTWARE DEVELOPMENT$342,780
PROMETRIC
PO BOX 749209ATLANTAGA303749209TESTING AND TEST CENTER SVCS$244,298
LAKE COUNTY PRESS
PO BOX 9209WAUKEGANIL60079PRINTING SERVICES$117,133
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REGISTRATION FEES541900$1,775,850$1,775,850
EXAMINATION FEES541900$1,742,487$1,742,487
VERIFICATION INCOME541900$1,211,535$1,211,535
APPLICATION FEES541900$296,055$296,055
DIPLOMATE SERVICES541900$7,780$7,780
FieldValueIRS element (for citing)
Total Program Service Revenue$5,033,707TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$733,336TotalRevenueColumnAmt
Exclusion$733,336ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$6,448,287SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$6,315,274SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$133,013SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$133,013TotalRevenueColumnAmt
Exclusion$133,013ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,900,056TotalRevenueColumnAmt
Related Or Exempt Func Income$5,033,707RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$866,349ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$340,004TotalAmt
Program Services$221,002ProgramServicesAmt
Management And General$119,002ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$896,467TotalAmt
Program Services$582,704ProgramServicesAmt
Management And General$313,763ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$101,412TotalAmt
Program Services$65,918ProgramServicesAmt
Management And General$35,494ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$79,697TotalAmt
Program Services$51,803ProgramServicesAmt
Management And General$27,894ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$91,328TotalAmt
Program Services$59,363ProgramServicesAmt
Management And General$31,965ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$54,226TotalAmt
Management And General$54,226ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$66,713TotalAmt
Management And General$66,713ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$66,783TotalAmt
Management And General$66,783ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$214,659TotalAmt
Program Services$118,132ProgramServicesAmt
Management And General$96,527ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$248,417TotalAmt
Program Services$16,052ProgramServicesAmt
Management And General$232,365ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$497,178TotalAmt
Program Services$323,506ProgramServicesAmt
Management And General$173,672ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$153,272TotalAmt
Program Services$99,627ProgramServicesAmt
Management And General$53,645ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$651,163TotalAmt
Program Services$382,678ProgramServicesAmt
Management And General$268,485ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$849,923TotalAmt
Program Services$566,158ProgramServicesAmt
Management And General$283,765ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$67,995TotalAmt
Management And General$67,995ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$56,888TotalAmt
Program Services$36,977ProgramServicesAmt
Management And General$19,911ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SITE RENTAL AND REGISTR$161,740$161,740
CERTIFICATES AND AWARDS$143,078$96,169$46,909
EQUIPMENT RENT$78,082$16,104$61,978
TRAINING AND EDUCATION$77,997$77,997

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9,877TotalAmt
Management And General$9,877ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,906,899TotalAmt
Program Services$2,797,933ProgramServicesAmt
Management And General$2,108,966ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,531,540BOYAmt
EOY$1,858,997EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$147,099BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$52,161BOYAmt
EOY$36,545EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$451,380BOYAmt
EOY$557,973EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$79,443LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$63,553LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,779BOYAmt
EOY$15,890EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$16,265,019BOYAmt
EOY$17,683,787EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$156,319BOYAmt
EOY$104,212EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$203,054BOYAmt
EOY$132,437EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$18,838,351BOYAmt
EOY$20,389,841EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$211,734BOYAmt
EOY$111,707EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,678,287BOYAmt
EOY$1,763,295EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$249,855BOYAmt
EOY$166,847EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,139,876BOYAmt
EOY$2,041,849EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,698,475BOYAmt
EOY$18,347,992EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,698,475BOYAmt
EOY$18,347,992EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$18,838,351BOYAmt
EOY$20,389,841EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$993,157ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$656,360NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,976,775CurrentTaxYearMinus3YearsAmt
Total$1,976,775TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,744,717CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,986,660CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,078,604CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,164,109CurrentTaxYearMinus1YearAmt
Current Tax Year$5,033,707CurrentTaxYearAmt
Total$25,007,797TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,744,717CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,963,435CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,078,604CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,164,109CurrentTaxYearMinus1YearAmt
Current Tax Year$5,033,707CurrentTaxYearAmt
Total$26,984,572TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$26,984,572PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$169,981CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$263,676CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$527,408CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$647,968CurrentTaxYearMinus1YearAmt
Current Tax Year$696,176CurrentTaxYearAmt
Total$2,305,209TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$169,981CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$263,676CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$527,408CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$647,968CurrentTaxYearMinus1YearAmt
Current Tax Year$696,176CurrentTaxYearAmt
Total$2,305,209TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$21,416CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year-$193,858CurrentTaxYearMinus1YearAmt
Total-$172,442TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,914,698CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$7,227,111CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,627,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,618,219CurrentTaxYearMinus1YearAmt
Current Tax Year$5,729,883CurrentTaxYearAmt
Total$29,117,339TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.92680PublicSupportCY509Pct
Public Support PY5090.94440PublicSupportPY509Pct
Investment Income CY0.07920InvestmentIncomeCYPct
Investment Income PY0.06150InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$79,443OtherCostOrOtherBasisAmt
Depreciation$63,553DepreciationAmt
Book Value$15,890BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,890TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$166,847Amt
FieldValueIRS element (for citing)
Total Liability$166,847TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,489,633TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$656,360NetUnrealizedGainsInvstAmt
Revenue Not Reported$656,360RevenueNotReportedAmt
Revenue Subtotal$5,833,273RevenueSubtotalAmt
Investment Expenses Not Incld$66,783InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$66,783RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,900,056TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,840,116TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,840,116ExpensesSubtotalAmt
Investment Expenses Not Incld2$66,783InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$66,783ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,906,899TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE BOARD HAS ADOPTED THE GUIDANCE IN THE FASB CODIFICATION TOPIC RELATED TO UNCERTAINTY IN INCOME TAXES WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE BOARD HAS TAKEN OR EXPECTS TO TAKE IN ITS TAX RETURNS. UNDER THE GUIDANCE, THE BOARD MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS "MORE LIKELY THAN NOT" THAT IT IS SUSTAINABLE, BASED ON ITS TECHNICAL MERITS. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY HAVING FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE BOARD BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS RETURNS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHRISTINA TOMASO
CHIEF EXECUTIVE OFFICER$274,385$0$43,500$0$0$0$7,585$0$14,534$0$340,004$0$0$0
ADRIANNA LAGUNAS
VP,CERTIFICATION PROGRAM$219,244$0$4,097$0$0$0$40,622$0$11,967$0$275,930$0$0$0
KATHLEEN MOORE
SENIOR MANAGER, CREDENTIAL$113,836$0$4,592$0$0$0$23,062$0$14,612$0$156,102$0$0$0
COURTNEY WALSH
DIRECTOR OF CERT AND MARKETING THRU$149,153$0$0$0$0$0$26,987$0$7,810$0$183,950$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, PROGRAM SERVICE ACCOMPLISHMENTSTHE 2025 ORAL CERTIFYING EXAMINATION DEMONSTRATED EXCEPTIONAL SUCCESS AS THE GOLD STANDARD IN OUR INDUSTRY, WITH 304 REGISTERED CANDIDATES AND AN IMPRESSIVE 78% PASS RATE (237 SUCCESSFUL CANDIDATES). THIS REMARKABLE ACHIEVEMENT WAS SUPPORTED BY COMPREHENSIVE EXAMINER TRAINING THROUGH STRUCTURED LEARNING MODULES AND VIDEOS THAT RECEIVED OVERWHELMINGLY POSITIVE FEEDBACK, ENSURING CONSISTENT AND STANDARDIZED EVALUATION PROCESSES. THE ENHANCED MENTOR PROGRAM PROVED INVALUABLE IN PREPARING NEW EXAMINERS, WHILE THE EXAMINATION'S QUALITY WAS REFLECTED IN ZERO APPEALS-A TESTAMENT TO ITS FAIRNESS AND RIGOR. CANDIDATE SATISFACTION REMAINED EXCEPTIONALLY HIGH, AFFIRMING THAT THE EXAM PROVIDED CLEAR OPPORTUNITIES TO DEMONSTRATE CLINICAL CASE MANAGEMENT SKILLS AND FEATURED FAIR, WELL-STRUCTURED CASES THAT ACCURATELY REFLECT CONTEMPORARY ORAL AND MAXILLOFACIAL SURGERY PRACTICE. THE QUALIFYING EXAMINATION (QE) IS A SECURE, VALID COMPUTER-BASED EXAMINATION ADMINISTERED TO BOARD APPLICANTS TO TEST THEIR KNOWLEDGE IN CENTRAL PRINCIPLES OF THE ORAL AND MAXILLOFACIAL SURGERY (OMS) SPECIALTY. THE EXAMINATION IS MADE UP OF 300 MULTIPLE-CHOICE QUESTIONS (INCLUDING 30 PRETEST QUESTIONS WHICH WILL NOT BE SCORED) COVERING 11 SUBJECT AREAS AND IS DESIGNED TO TEST COMPETENCY IN OMS. AN APPLICANT WHO DOES NOT TAKE OR PASS THE QE WITHIN THE TWO-YEAR PERIOD WILL RESULT IN A VOID APPLICATION. IN 2025, THERE WERE A TOTAL OF 331 CANDIDATES WHO TOOK THE QE. THE ORAL AND MAXILLOFACIAL SURGERY IN-SERVICE TRAINING EXAMINATION (OMSITE) IS A 250-QUESTION COMPUTER-BASED EXAMINATION DESIGNED TO MEASURE THE KNOWLEDGE BASE AND COMPETENCIES OF RESIDENTS IN THE FIELD OF ORAL AND MAXILLOFACIAL SURGERY. IT IS A "SELF-ASSESSMENT" TOOL AND IS ADMINISTERED TO RESIDENTS IN ACCREDITED ORAL AND MAXILLOFACIAL SURGERY TRAINING PROGRAMS IN THE U.S. AND CANADA. THE OMSITE COVERS 10 SUBJECT AREAS DESIGNED TO REFLECT THE KNOWLEDGE AND SKILLS OF PARTICIPATING RESIDENTS AND ASSISTS PROGRAM DIRECTORS IN EFFECTIVELY PREPARING RESIDENTS IN THE SPECIALTY FOR THE BOARD CERTIFICATION PROCESS. IN 2025, 106 PROGRAMS TOOK THE 2025 OMSITE (101 US AND FIVE CANADIAN PROGRAMS). A TOTAL OF 1,032 RESIDENTS TOOK THE EXAMINATION.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING, THE CHIEF EXECUTIVE OFFICER REVIEWS THE COMPLETED FORM 990 IN DETAIL WITH THE BOARD'S TREASURER AND AUDITOR AND THEN PRESENTS TO THE ENTIRE BOARD,
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS ARE REQUIRED TO SIGN OFF ON A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. ANY CONFLICTS ARE DISCUSSED AND RESOLVED IF NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15ACHIEF EXECUTIVE OFFICER COMPENSATION IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS AFTER A PERFORMANCE REVIEW IS COMPLETED BY THE EXECUTIVE COMMITTEE OF THE BOARD. BOARD MEMBERS ARE PROVIDED A PER DIEM TO HELP COVER THE COST OF TRAVEL AND OTHER OUT OF POCKET EXPENSES. BOARD MEMBERS DO NOT OTHERWISE RECEIVE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE DOCUMENTS ARE AVAILABLE AT AMERICAN BOARD OF ORAL AND MAXILLOFACIAL SURGERY'S OFFICE FOR PUBLIC INSPECTION, UPON REQUEST.
FORM 990, PART XII, LINE 2CTHE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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