Civic Intelligence

Obi Foundation for Bioesthetics Dentistry

990 • Fiscal year 2016 • EIN 20-2268143

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 20, 2016

126 W Main StreetUnion, MO 63084

(800) 438-6441

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.45x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

87th percentile

$33,500

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

48th percentile

0.9%

Faster asset growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-23%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$328,743

Up $2,812 (+0.9%) from 2015

Net Assets

Down

$182,226

Down $46,822 (-20%) from 2015

Liabilities

Up

$146,517

Up $49,634 (+51%) from 2015

Revenue

Down

$422,677

Down $129,827 (-23%) from 2015

Expenses

Down

$469,499

Down $95,135 (-17%) from 2015

Net Income

Down

-$46,822

Down $34,692 (-286%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $285,178Liabilities 2011: $1,208Net Assets 2011: $283,9702011Assets 2012: $234,437Liabilities 2012: $39,304Net Assets 2012: $195,1332012Assets 2013: $379,828Liabilities 2013: $20,504Net Assets 2013: $359,3242013Assets 2014: $305,798Liabilities 2014: $64,620Net Assets 2014: $241,1782014Assets 2015: $325,931Liabilities 2015: $96,883Net Assets 2015: $229,0482015Assets 2016: $328,743Liabilities 2016: $146,517Net Assets 2016: $182,2262016Assets 2017: $469,810Liabilities 2017: $432,243Net Assets 2017: $37,5672017Assets 2018: $491,435Liabilities 2018: $191,002Net Assets 2018: $300,4332018Assets 2019: $728,108Liabilities 2019: $438,211Net Assets 2019: $289,8972019Assets 2020: $707,610Liabilities 2020: $318,550Net Assets 2020: $389,0602020Assets 2021: $734,484Liabilities 2021: $109,911Net Assets 2021: $624,5732021Assets 2022: $723,231Liabilities 2022: $209,196Net Assets 2022: $514,0352022Assets 2023: $662,510Liabilities 2023: $261,086Net Assets 2023: $401,4242023Assets 2024: $848,021Liabilities 2024: $426,143Net Assets 2024: $421,8782024Assets 2025: $627,802Liabilities 2025: $166,445Net Assets 2025: $461,3572025

Highlighted filing

2016

Assets$328,743
Liabilities$146,517
Net Assets$182,226

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $552,0782011Expenses 2012: $561,9252012Revenue 2013: $634,543Expenses 2013: $470,352Net Income 2013: $164,1912013Revenue 2014: $346,008Expenses 2014: $464,154Net Income 2014: -$118,1462014Revenue 2015: $552,504Expenses 2015: $564,634Net Income 2015: -$12,1302015Revenue 2016: $422,677Expenses 2016: $469,499Net Income 2016: -$46,8222016Revenue 2017: $310,642Expenses 2017: $455,301Net Income 2017: -$144,6592017Revenue 2018: $773,639Expenses 2018: $510,773Net Income 2018: $262,8662018Revenue 2019: $441,843Expenses 2019: $452,379Net Income 2019: -$10,5362019Revenue 2020: $482,743Expenses 2020: $383,580Net Income 2020: $99,1632020Revenue 2021: $460,355Expenses 2021: $224,842Net Income 2021: $235,5132021Revenue 2022: $352,058Expenses 2022: $462,596Net Income 2022: -$110,5382022Revenue 2023: $457,562Expenses 2023: $570,173Net Income 2023: -$112,6112023Revenue 2024: $476,196Expenses 2024: $455,483Net Income 2024: $20,7132024Revenue 2025: $567,991Expenses 2025: $530,519Net Income 2025: $37,4722025

Highlighted filing

2016

Revenue$422,677
Expenses$469,499
Net Income-$46,822
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 20, 2016
Return Version
2015v3.0
Gross Receipts
$422,677
Mission and Program Overview

Mission

The foundations mission is to promote the health benefits of bioesthetic dentistry worldwide through education, research and service to the dental profession and to the public. The organization offers education and training programs for dental professionals

To promote the health benefits of bioesthetic dentistry worldwide through education, research and service to the dental profession and to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,329$83,806▲ $59,477
Accounts Receivable$83,276$29,529▼ $53,747
Land, Buildings, and Equipment, Net$4,619$2,771▼ $1,848
Prepaid Expenses and Deferred Charges$3,182$2,637▼ $545
Total Assets$325,931$328,743▲ $2,812
Other Assets Total$210,525$210,000▼ $525
Liabilities
Other Liabilities$66,503$124,705▲ $58,202
Accounts Payable and Accrued Expenses$30,380$21,812▼ $8,568
Total Liabilities$96,883$146,517▲ $49,634
Net Assets / Fund Balance
Unrestricted Net Assets$229,048$182,226▼ $46,822
Total Net Assets Fund Balance$229,048$182,226▼ $46,822
Total Liabilities and Net Assets / Fund Balance$325,931$328,743▲ $2,812

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,420$10,837$13,257
Other Land Buildings$351$5,484$5,835
Other Assets Org$60,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David S Maclean DdsPresidentPT$33,500$33,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$54,514
Program Service Revenue
$367,084
Investment Income
$12
Other Revenue
$1,067
All Other Contributions
$29,780
Change in Net Assets
$-46,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$376,264
Salaries, Compensation, and Employee Benefits$93,235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$53,962$27,799-$81,761
Fees for Services Other$14,250$21,500-$35,750
Occupancy-$14,735-$14,735
Fees for Services Accounting-$9,630-$9,630
Office Expenses$4,395$4,396-$8,791
Payroll Taxes$5,263$2,711-$7,974
Other Expenses$6,943--$6,943
Insurance$685$3,454-$4,139
Other Employee Benefits$2,310$1,190-$3,500
All Other Expenses$1,702$1,135-$2,837
Travel-$2,406-$2,406
Conferences and Meetings$1,935--$1,935
Fees for Services Legal-$1,864-$1,864
Depreciation Depletion-$1,848-$1,848
Information Technology$248$248-$496
Advertising$293--$293
Interest-$229-$229
Total Functional Expenses$376,354$93,145$0$469,499
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Seminar & Meeting Income$124,705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 was distributed to all board members prior to filing

Form 990, Page 6, Part VI, Line 12C

All members of the board of directors are required to disclose potential conflicts of interest. Transactions with organization are permitted if the transaction is fair to the foundation and a majority of directors who have no direct or indirect interest in the transaction vote to authorize.

Form 990, Page 6, Part VI, Line 19

The foundations form 990 is posted in www.guidestar.org and is available to the public upon request

Filing and Contact Details

Filer

Filer Name
Obi Foundation for Bioesthetic
EIN
20-2268143
Phone
8004386441
Address
126 W MAIN STREET, UNION, MO 63084

Signing Officer

Name
Christina Sletten Dds
Title
CFO
Phone
8004386441
Signed
2016-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christina Sletten Dds
Formed
2005
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
7
Employees
2

Preparer

Firm
Price Kong & Co CPA Pa
Address
5300 N CENTRAL AVE 200, PHOENIX, AZ 85012-1410
Preparer
Christopher P Torregrossa CPA
Phone
6027766300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundations mission is to promote the health benefits of bioesthetic dentistry worldwide through education, research and service to the dental profession and to the public. The organization offers education and training programs for dental professionals

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02637
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt188995
IRS990/ProgSrvcAccomActy2Grp/Desc0OBI FOUNDATION ANNUAL SESSION. THE GOAL OF OBI FOUNDATION IS TO TEACH THE BIOLOGY AND CLINICAL PRACTICE OF BIOESTHETIC DENTISTRY TO DENTISTS, DENTAL TECHNICIANS AND THEIR TEAM MEMBERS. THE ANNUAL MEETING OFFERS PRESENTATIONS, DISCUSSIONS AND DEMONSTRATIONS TO PROMOTE BIOESTHETIC DENTISTRY. THE ANNUAL SESSION BRINGS TOGETHER ALL SECTORS OF THE BIOESTHETIC COMMUNITY TO SHARE AND LEARN TOGETHER.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt076315
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt088995
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0489162
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0558724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0384109
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0634542
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt160000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GOODWILL
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED SEMINAR & MEETING INCOME
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02771
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0210000
IRS990ScheduleD/TotalLiabilityAmt0124705
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATIONS MISSION IS TO PROMOTE THE HEALTH BENEFITS OF BIOESTHETIC DENTISTRY WORLDWIDE THROUGH EDUCATION, RESEARCH AND SERVICE TO THE DENTAL PROFESSION AND TO THE PUBLIC. THE ORGANIZATION OFFERS EDUCATION AND TRAINING PROGRAMS FOR DENTAL PROFESSIONALS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 WAS DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. TRANSACTIONS WITH ORGANIZATION ARE PERMITTED IF THE TRANSACTION IS FAIR TO THE FOUNDATION AND A MAJORITY OF DIRECTORS WHO HAVE NO DIRECT OR INDIRECT INTEREST IN THE TRANSACTION VOTE TO AUTHORIZE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATIONS FORM 990 IS POSTED IN WWW.GUIDESTAR.ORG AND IS AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0376354
IRS990/TotalFunctionalExpensesGrp/TotalAmt0469499
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt096883
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IRS990/TotalLiabilitiesGrp/BOYAmt096883
IRS990/TotalLiabilitiesGrp/EOYAmt0146517
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IRS990/TotalProgramServiceExpensesAmt0376354
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0325931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0328743
IRS990/TravelGrp/ManagementAndGeneralAmt02406
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0229048
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0182226

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.28$1.66$4.61$5.68$5.31$0.37
2024Detailed filing. Detailed filing data is available for this year.$8.48$4.26$4.22$4.76$4.55$0.21
2023Detailed filing. Detailed filing data is available for this year.$6.63$2.61$4.01$4.58$5.70$1.13
2022Detailed filing. Detailed filing data is available for this year.$7.23$2.09$5.14$3.52$4.63$1.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$1.10$6.25$4.60$2.25$2.36
2020Detailed filing. Detailed filing data is available for this year.$7.08$3.19$3.89$4.83$3.84$0.99
2019Detailed filing. Detailed filing data is available for this year.$7.28$4.38$2.90$4.42$4.52$0.11
2018Detailed filing. Detailed filing data is available for this year.$4.91$1.91$3.00$7.74$5.11$2.63
2017Detailed filing. Detailed filing data is available for this year.$4.70$4.32$0.38$3.11$4.55$1.45
2016Detailed filing. Detailed filing data is available for this year.$3.29$1.47$1.82$4.23$4.69$0.47
2015Detailed filing. Detailed filing data is available for this year.$3.26$0.97$2.29$5.53$5.65$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.06$0.65$2.41$3.46$4.64$1.18
2013Summary only. Only limited summary data is available for this year.$3.80$0.21$3.59$6.35$4.70$1.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.39$1.95$5.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.01$2.84$5.52