Civic Intelligence

Intn'L Board for the Certification of Specialists in Oral & Maxillofacial Surg

990 • Fiscal year 2017 • EIN 46-3773548

Jan 01, 2017 to Dec 31, 2017 • Filed on Jan 27, 2018

Organization ProfileN/A
135 Danbury DriveOak Ridge, TN 37830

(312) 970-0304

Siviq Scores

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

Liabilities / Assets

74th percentile

0.10x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

77th percentile

$22,500

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 21.1% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

14th percentile

-24%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$45,023

Down $13,883 (-24%) from 2016

Net Assets

Down

$40,373

Down $12,333 (-23%) from 2016

Liabilities

Down

$4,650

Down $1,550 (-25%) from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin20th percentile

Revenue

Down

$106,752

Down $120,161 (-53%) from 2016

Expenses

Down

$119,085

Down $51,929 (-30%) from 2016

Net Income

Down

-$12,333

Down $68,232 (-122%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$80K$60K$40K$20K$0-$20KAssets 2013: $23,000Liabilities 2013: $0Net Assets 2013: $23,0002013Assets 2014: $30,859Liabilities 2014: $0Net Assets 2014: $30,8592014Assets 2015: $28,447Liabilities 2015: $31,640Net Assets 2015: -$3,1932015Assets 2016: $58,906Liabilities 2016: $6,200Net Assets 2016: $52,7062016Assets 2017: $45,023Liabilities 2017: $4,650Net Assets 2017: $40,3732017Assets 2018: $63,436Liabilities 2018: $0Net Assets 2018: $63,4362018Assets 2019: $53,569Liabilities 2019: $0Net Assets 2019: $53,5692019

Highlighted filing

2017

Assets$45,023
Liabilities$4,650
Net Assets$40,373
Open 2017 Filing

Operations Trend

Revenue Growth4th percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $35,000Expenses 2013: $12,000Net Income 2013: $23,0002013Revenue 2014: $109,340Expenses 2014: $101,481Net Income 2014: $7,8592014Revenue 2015: $138,252Expenses 2015: $172,304Net Income 2015: -$34,0522015Revenue 2016: $226,913Expenses 2016: $171,014Net Income 2016: $55,8992016Revenue 2017: $106,752Expenses 2017: $119,085Net Income 2017: -$12,3332017Revenue 2018: $188,301Expenses 2018: $165,238Net Income 2018: $23,0632018Revenue 2019: $133,360Expenses 2019: $143,227Net Income 2019: -$9,8672019

Highlighted filing

2017

Revenue$106,752
Expenses$119,085
Net Income-$12,333
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jan 27, 2018
Return Version
2017v2.2
Gross Receipts
$106,752
Mission and Program Overview

Mission

The ibcsoms exists to protect the public by providing a certification process that recognizes specialty training in oral and maxillofacial surgery (oms), attainment of the necessary knowledge, experience and skills for a specialist in oms, and a commitment to lifelong learning and contemporary practice. Successful completion of the certification process leads initially to fellowship of the ibcsoms which is subject to a formal process of periodic re-evaluation.

International certification process that recognizes specialty training in oral and maxillofacial surgery. Successful completion of certification process leads initially to fellowship of the ibcsoms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,906$35,423▼ $23,483
Accounts Receivable-$9,600-
Total Assets$58,906$45,023▼ $13,883
Liabilities
Deferred Revenue$6,200$4,650▼ $1,550
Total Liabilities$6,200$4,650▼ $1,550
Net Assets / Fund Balance
Unrestricted Net Assets$52,706$40,373▼ $12,333
Total Net Assets Fund Balance$52,706$40,373▼ $12,333
Total Liabilities and Net Assets / Fund Balance$58,906$45,023▼ $13,883
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl E Mounts Ms CaeExecutive Director - PastPT$22,500$22,500
Caroline E JohnsonExecutive DirectorPT$7,500$7,500

Board Members and Trustees

NameTitle
Mark E WongImmediate Past President
Paul SambrookPresident
Krishnamurthy BonanthayaVice President
Alejandro Martinez-garzaDirector
Izumi AsahinaDirector
Joseph HelmanDirector
Kurt ButowDirector
M Anthony PogrelDirector
Alexis OlssonDirector - Past
Luiz LoboDirector - Past
Mikihiko KogoDirector - Past
Steve Gf ShenDirector - Past
Waldemar D PolidoDirector - Past
Joseph SchoenaersSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$56,752
Investment Income
$0
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$-12,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$85,199
Salaries, Compensation, and Employee Benefits$33,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$30,000--$30,000
Travel$22,030--$22,030
Fees for Services Other$12,250--$12,250
Information Technology$11,433--$11,433
Conferences and Meetings$5,907--$5,907
Other Expenses$3,060--$3,060
Payroll Taxes$2,886--$2,886
Office Expenses$2,668--$2,668
Fees for Services Accounting$1,965--$1,965
Other Salaries and Wages$1,000--$1,000
Total Functional Expenses$119,085$0$0$119,085
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
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, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“Executive director cheryl e. Mounts reviews the completed form 990 in detail with the senate's treasurer and auditor prior to presentation to the entire senate, prior to filing.”

Form 990, Part VI, Section B, Line 11B

“The senate does not have an audit committee. The budget and finance committee is comprised of the president, secretary / treasurer and the most senior director. The budget and finance committee is responsible for the overall financial administration of the corporation. The secretary / treasurer is the chair of the committee.”

Form 990, Part VI, Section B, Line 12C

“Senate members are required to sign off on a conflict of interest disclosure statement annually.”

Form 990, Part VI, Section B, Line 15A

“Executive director compensation is approved annually by the senate after a performance review completed by the executive committee of the senate.”

Form 990, Part VI, Section C, Line 19

“The ibcsoms acts in compliance with regulations set forth by state and federal entities with regard to external review of financial and governing documents. Appropriate reports and documents are available for inspection at the ibcsoms headquarters office during regular business hours. Individual(s) who wish to inspect these reports and documents must send a written request to the ibcsoms secretary-treasurer. Within thirty(30) days of receipt of a written request the secretary-treasurer will notify the individual asking for the reports and documents review will be informed of the date, time and place where the review will occur.”

Filing and Contact Details

Filer

Filer Name
INTN'L BOARD FOR THE CERTIFICATION OF
EIN
46-3773548
Phone
3129700304
Address
135 DANBURY DRIVE, OAK RIDGE, TN 37830

Signing Officer

Name
Caroline Johnson
Title
Executive Director
Phone
3129700304
Signed
2018-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Johnson
Formed
2013
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
0

Preparer

Firm
Bansley and Kiener Llp
Address
8745 W HIGGINS RD STE 200, CHICAGO, IL 60631-2704
Preparer
Robert J Hannigan
Phone
3122632700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Psychometric consulting: program service expenses 12,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,250.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041352
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115400
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt085000
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0147189
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0141913
IRS990/PYRevenuesLessExpensesAmt055899
IRS990/PYSalariesCompEmpBnftPaidAmt023825
IRS990/PYTotalExpensesAmt0171014
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0226913
IRS990/ReconcilationRevenueExpnssAmt0-12333
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE DIRECTOR CHERYL E. MOUNTS REVIEWS THE COMPLETED FORM 990 IN DETAIL WITH THE SENATE'S TREASURER AND AUDITOR PRIOR TO PRESENTATION TO THE ENTIRE SENATE, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SENATE DOES NOT HAVE AN AUDIT COMMITTEE. THE BUDGET AND FINANCE COMMITTEE IS COMPRISED OF THE PRESIDENT, SECRETARY / TREASURER AND THE MOST SENIOR DIRECTOR. THE BUDGET AND FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERALL FINANCIAL ADMINISTRATION OF THE CORPORATION. THE SECRETARY / TREASURER IS THE CHAIR OF THE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SENATE MEMBERS ARE REQUIRED TO SIGN OFF ON A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE DIRECTOR COMPENSATION IS APPROVED ANNUALLY BY THE SENATE AFTER A PERFORMANCE REVIEW COMPLETED BY THE EXECUTIVE COMMITTEE OF THE SENATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE IBCSOMS ACTS IN COMPLIANCE WITH REGULATIONS SET FORTH BY STATE AND FEDERAL ENTITIES WITH REGARD TO EXTERNAL REVIEW OF FINANCIAL AND GOVERNING DOCUMENTS. APPROPRIATE REPORTS AND DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE IBCSOMS HEADQUARTERS OFFICE DURING REGULAR BUSINESS HOURS. INDIVIDUAL(S) WHO WISH TO INSPECT THESE REPORTS AND DOCUMENTS MUST SEND A WRITTEN REQUEST TO THE IBCSOMS SECRETARY-TREASURER. WITHIN THIRTY(30) DAYS OF RECEIPT OF A WRITTEN REQUEST THE SECRETARY-TREASURER WILL NOTIFY THE INDIVIDUAL ASKING FOR THE REPORTS AND DOCUMENTS REVIEW WILL BE INFORMED OF THE DATE, TIME AND PLACE WHERE THE REVIEW WILL OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PSYCHOMETRIC CONSULTING: PROGRAM SERVICE EXPENSES 12,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,250.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL ASSOCIATION OF ORAL AND MAXILLOFACIAL SURGEONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0INTERNATIONAL ORGANIZATION FOR THE ORAL AND MAXILLOFACIAL SURGEONS
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt045000
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0INTERNATIONAL ASSN OF ORAL & MAXILLOF SURGEONS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt045023
IRS990/TotalAssetsGrp/BOYAmt058906
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalProgramServiceRevenueAmt056752
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056752
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0106752
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045023
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/TotalAmt022030
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt052706
IRS990/UnrestrictedNetAssetsGrp/EOYAmt040373
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IRS990/USAddress/CityNm0OAK RIDGE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037830
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/FilingSecurityInformation/IPTm013:38:05

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,023
Liabilities
$4,650
Net assets
$40,373
Revenue
$106,752
Expenses
$119,085
Net income
-$12,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$1.33$1.43$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$1.88$1.65$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.05$0.40$1.07$1.19$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.53$2.27$1.71$0.56
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.32$0.03$1.38$1.72$0.34
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.09$1.01$0.08
2013Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.35$0.12$0.23