Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
EIN 91-6029544 • 501(c)6 • St Louis, MO
Profile
Provide evaluation by examination, for those who practice orthodontics, to obtain and maintain certification.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
17th percentile
Higher debt load relative to assets than 17% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 6.2% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Assets
Up$13,368,365
Up $995,881 (+8.0%) from 2023
Liabilities
Down$626,623
Down $668,838 (-52%) from 2023
Net Assets
Up$12,741,742
Up $1,664,719 (+15%) from 2023
Revenue
Up$3,699,440
Up $926,420 (+33%) from 2023
Expenses
Up$2,715,248
Up $277,135 (+11%) from 2023
Net Income
Up$984,192
Up $649,285 (+194%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Provide evaluation by examination, for those who practice orthodontics, to obtain and maintain certification.
Provide evaluation by examination for orthodontists to obtain and maintain certification.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $10,276,740 | $11,656,454 | ▲ $1,379,714 |
| Cash and Non-Interest-Bearing Accounts | $1,387,677 | $1,154,435 | ▼ $233,242 |
| Land, Buildings, and Equipment, Net | $316,871 | $284,691 | ▼ $32,180 |
| Prepaid Expenses and Deferred Charges | $139,257 | $124,308 | ▼ $14,949 |
| Inventories for Sale or Use | $52,267 | $66,386 | ▲ $14,119 |
| Intangible Assets | $49,682 | $32,797 | ▼ $16,885 |
| Accounts Receivable | $12,540 | $6,840 | ▼ $5,700 |
| Total Assets | $12,372,484 | $13,368,365 | ▲ $995,881 |
| Other Assets Total | $137,450 | $42,454 | ▼ $94,996 |
| Liabilities | |||
| Deferred Revenue | $1,097,465 | $498,495 | ▼ $598,970 |
| Accounts Payable and Accrued Expenses | $63,126 | $88,254 | ▲ $25,128 |
| Other Liabilities | $134,870 | $39,874 | ▼ $94,996 |
| Total Liabilities | $1,295,461 | $626,623 | ▼ $668,838 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $11,077,023 | $12,741,742 | ▲ $1,664,719 |
| Total Net Assets Fund Balance | $11,077,023 | $12,741,742 | ▲ $1,664,719 |
| Total Liabilities and Net Assets / Fund Balance | $12,372,484 | $13,368,365 | ▲ $995,881 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $209,392 | $671,673 | $881,065 |
| Equipment | $75,299 | $156,894 | $232,193 |
| Other Land Buildings | $0 | $119,420 | $119,420 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Carole a Newport | CEO | FT | $172,214 | $57,937 | $230,151 |
| Michelle Valenti | CFO | FT | $103,012 | $45,530 | $148,542 |
| Roberto Hernandez-orsini | President-elect | PT | $19,557 | - | $19,557 |
| Jae H Park | President | PT | $18,985 | - | $18,985 |
| Emile Rossouw | Secretary/treasurer | PT | $17,116 | - | $17,116 |
| Onur Kadioglu | Director | PT | $14,035 | - | $14,035 |
| Timothy Trulove | Immediate Past-president | PT | $13,699 | - | $13,699 |
| Daniel Rejman | Director | PT | $13,635 | - | $13,635 |
| Meenakshi Vishwanath | Director | PT | $13,435 | - | $13,435 |
| Anthony Puntillo | Director | PT | $12,435 | - | $12,435 |
| Timothy Tremont | Director | PT | $11,035 | - | $11,035 |
| Patrick F Foley | Retired Director (thru 5/8/24) | - | $6,884 | - | $6,884 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,841,064 |
| Salaries, Compensation, and Employee Benefits | $874,184 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $519,510 |
| Information Technology | - | - | - | $393,080 |
| Travel | - | - | - | $341,635 |
| Other Salaries and Wages | - | - | - | $199,076 |
| Depreciation Depletion | - | - | - | $127,413 |
| Advertising | - | - | - | $109,749 |
| Occupancy | - | - | - | $102,294 |
| Other Employee Benefits | - | - | - | $85,687 |
| Other Expenses | - | - | - | $65,960 |
| Office Expenses | - | - | - | $64,862 |
| Fees for Services Other | - | - | - | $54,305 |
| Payroll Taxes | - | - | - | $46,954 |
| All Other Expenses | - | - | - | $35,498 |
| Pension Plan Contributions | - | - | - | $22,957 |
| Insurance | - | - | - | $15,808 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $15,053 |
| Total Functional Expenses | $0 | $0 | $0 | $2,715,248 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,715,248 |
| Total Expenses per Audited Statements | $2,709,711 |
| Expenses per Audited Statements | $2,700,195 |
| Expenses Not Reported on Financial Statements | $15,053 |
| Expenses Not Reported on Form 990 | $9,516 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $39,874 |
“A pdf copy of the return is e-mailed to board members for review.”
“Annual inquiries with directors.”
“The ceo's compensation is reviewed and determined by the board on an annual basis using historical data and compensation comparison data for similar positions. The ceo determines all other employee compensation. It is determined commensurate with an individual's experience, education, ability, and skill level as well as salary comparable within the geographic region. Inflation rates and cost of living increases are considered yearly along with a self-evaluation and evaluation given by the ceo where goal attainment of the previous year is considered.”
“All documents are available for inspection on request.”
“The board is exempt from federal income taxes under section 501(c)(6) of the u.s. Internal revenue code, except on net income derived from unrelated business activities. The board is considered by the irs to be an organization other than a private foundation. The board files various federal or state non-profit tax returns. The board is no longer subject to u.s. Federal or state examinations by tax authorities for tax years prior to 2021.”
“Loss on disposal of fixed assets 9,516.”
“Loss on disposal of fixed assets 9,516.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 88254 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 12540 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6840 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE EVALUATION BY EXAMINATION FOR ORTHODONTISTS TO OBTAIN AND MAINTAIN CERTIFICATION. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 109749 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 35498 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3144326130 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 401 N LINDBERGH BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ST LOUIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 63141 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1154435 |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 519510 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 984192 |
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| IRS990/CYTotalExpensesAmt | 0 | 2715248 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 3699440 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 498495 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/Desc | 0 | PROGRAMS CONTRIBUTE TO THE DEVELOPMENT AND CONTINUING EDUCATION OF ORTHODONTISTS. |
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| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15053 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL REJMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MEENAKSHI VISHWANATH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ONUR KADIOGLU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | TIMOTHY TREMONT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TIMOTHY TRULOVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PATRICK F FOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CAROLE A NEWPORT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CEO |
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| IRS990/FormationYr | 0 | 1929 |
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| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -19171 |
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| IRS990/IRPDocumentCnt | 0 | 63 |
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| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7171 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 680527 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 12741742 |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 102294 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 64862 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 137450 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 42454 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 85687 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLINICAL EXAMINATION |
| IRS990/OtherExpensesGrp/Desc | 1 | MERCHANT SERVICE FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | STRATEGIC PLANNING |
| IRS990/OtherExpensesGrp/Desc | 3 | MEALS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 268652 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 144469 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 102286 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 65960 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 134870 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 39874 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611710 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BOARD STATUS REQUESTS |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 808 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 808 |
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| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 46954 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 22957 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 124308 |
| IRS990/PrincipalOfficerNm | 0 | CAROLE NEWPORT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSESSMENTS |
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| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 799908 |
| IRS990/PYTotalExpensesAmt | 0 | 2438113 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2773020 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 984192 |
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| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
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| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 232193 |
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| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 15053 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2700195 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 680527 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE BOARD IS CONSIDERED BY THE IRS TO BE AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION. THE BOARD FILES VARIOUS FEDERAL OR STATE NON-PROFIT TAX RETURNS. THE BOARD IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | LOSS ON DISPOSAL OF FIXED ASSETS 9,516. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOSS ON DISPOSAL OF FIXED ASSETS 9,516. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2715248 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 39874 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3699440 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2709711 |
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| IRS990/ScheduleJRequiredInd | 0 | 1 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CAROLE A NEWPORT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD HAS A WRITTEN EMPLOYMENT AGREEMENT WITH CAROLE NEWPORT, THE CEO FOR THE ORGANIZATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A PDF COPY OF THE RETURN IS E-MAILED TO BOARD MEMBERS FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUAL INQUIRIES WITH DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CEO'S COMPENSATION IS REVIEWED AND DETERMINED BY THE BOARD ON AN ANNUAL BASIS USING HISTORICAL DATA AND COMPENSATION COMPARISON DATA FOR SIMILAR POSITIONS. THE CEO DETERMINES ALL OTHER EMPLOYEE COMPENSATION. IT IS DETERMINED COMMENSURATE WITH AN INDIVIDUAL'S EXPERIENCE, EDUCATION, ABILITY, AND SKILL LEVEL AS WELL AS SALARY COMPARABLE WITHIN THE GEOGRAPHIC REGION. INFLATION RATES AND COST OF LIVING INCREASES ARE CONSIDERED YEARLY ALONG WITH A SELF-EVALUATION AND EVALUATION GIVEN BY THE CEO WHERE GOAL ATTAINMENT OF THE PREVIOUS YEAR IS CONSIDERED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION ON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 13368365 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
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| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 626623 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 626623 |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | ST LOUIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | MO |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.AMERICANBOARDORTHO.COM |
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