Civic Intelligence

Western Regional Examining Board

EIN 93-0692146 • 501(c)6 • Phoenix, AZ

Profile

The mission of the western regional examining board is to develop and administer competency assessments for state agencies that license dental professionals.

23460 N 19th AvePhoenix, AZ 85027-2170

www.wreb.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

6th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • $5M-$10M nonprofits • Source year 2021

Net Margin

2nd percentile

-89%

Higher net margin than 2% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

99th percentile

$1,099,984

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2021

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

9th percentile

-15%

Faster revenue growth than 9% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $16,798,450 (-100%) from 2020

Liabilities

Down

$0

Down $5,026,769 (-100%) from 2020

Net Assets

Down

$0

Down $11,771,681 (-100%) from 2020

Revenue

Down

$7,805,212

Down $1,328,518 (-15%) from 2020

Expenses

Up

$14,759,765

Up $4,885,615 (+49%) from 2020

Net Income

Down

-$6,954,553

Down $6,214,133 (-839%) from 2020

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2011: $7,565,819Liabilities 2011: $285,858Net Assets 2011: $7,279,9612011Assets 2012: $8,899,007Liabilities 2012: $241,632Net Assets 2012: $8,657,3752012Assets 2013: $10,406,265Liabilities 2013: $293,218Net Assets 2013: $10,113,0472013Assets 2014: $16,297,346Liabilities 2014: $5,444,814Net Assets 2014: $10,852,5322014Assets 2015: $16,015,275Liabilities 2015: $5,773,624Net Assets 2015: $10,241,6512015Assets 2016: $16,401,251Liabilities 2016: $6,388,982Net Assets 2016: $10,012,2692016Assets 2018: $16,557,798Liabilities 2018: $6,786,268Net Assets 2018: $9,771,5302018Assets 2019: $18,527,517Liabilities 2019: $7,534,142Net Assets 2019: $10,993,3752019Assets 2020: $16,798,450Liabilities 2020: $5,026,769Net Assets 2020: $11,771,6812020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2011: $7,011,9942011Expenses 2012: $7,115,2282012Revenue 2013: $8,477,574Expenses 2013: $7,657,724Net Income 2013: $819,8502013Revenue 2014: $8,767,815Expenses 2014: $8,147,874Net Income 2014: $619,9412014Revenue 2015: $8,888,364Expenses 2015: $9,083,608Net Income 2015: -$195,2442015Revenue 2016: $9,224,278Expenses 2016: $9,779,093Net Income 2016: -$554,8152016Revenue 2018: $10,640,188Expenses 2018: $11,303,705Net Income 2018: -$663,5172018Revenue 2019: $11,477,184Expenses 2019: $10,836,753Net Income 2019: $640,4312019Revenue 2020: $9,133,730Expenses 2020: $9,874,150Net Income 2020: -$740,4202020Revenue 2021: $7,805,212Expenses 2021: $14,759,765Net Income 2021: -$6,954,5532021

Highlighted filing

2021

Revenue$7,805,212
Expenses$14,759,765
Net Income-$6,954,553

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Nov 30, 2021
Signed
Oct 11, 2022
Return Version
2021v4.0
Gross Receipts
$8,063,768
Mission and Program Overview

Mission

The mission of the Western Regional Examining Board is to develop and administer competency assessments for State agencies that license dental professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,792,578--
Intangible Assets$801,485--
Prepaid Expenses and Deferred Charges$466,013--
Cash and Non-Interest-Bearing Accounts$256,404--
Savings and Temporary Cash Investments$240,586--
Land, Buildings, and Equipment, Net$220,082--
Total Assets$16,798,450$0▼ $16,798,450
Other Assets Total$21,302--
Liabilities
Deferred Revenue$4,674,753--
Accounts Payable and Accrued Expenses$352,016--
Total Liabilities$5,026,769$0▼ $5,026,769
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,771,681--
Total Net Assets Fund Balance$11,771,681$0▼ $11,771,681
Total Liabilities and Net Assets / Fund Balance$16,798,450$0▼ $16,798,450

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$82,418$401,783$484,201
Other Land Buildings$40,166$65,058$105,224
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth ColeCEO & SecretFT$1,099,984$1,099,984
Beth ColeCEO & Secretary-$1,099,984$1,099,984
Revenue and Support

Revenue Composition

Contributions and Grants
$399,815
Program Service Revenue
$7,482,292
Investment Income
$-76,895
Other Revenue
$0
Change in Net Assets
$-6,954,553

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,805,212
Total Revenue per Audited Statements
$7,805,212
Total Revenue per Form 990
$7,805,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,672,178
Salaries, Compensation, and Employee Benefits$4,087,587
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,760,715$586,905-$2,347,620
Current Officers, Directors, Trustees, and Key Employees$824,988$274,996-$1,099,984
Depreciation Depletion$271,882$90,628-$362,510
Fees for Services Other$201,958$67,319-$269,277
Occupancy$187,090$62,364-$249,454
Other Expenses$186,454$62,151-$248,605
Other Employee Benefits$176,424$58,808-$235,232
Pension Plan Contributions$164,593$54,864-$219,457
Information Technology$153,232$51,078-$204,310
Payroll Taxes$138,971$46,323-$185,294
Office Expenses$102,540$34,177-$136,717
All Other Expenses$50,268$16,757-$67,025
Insurance$43,309$14,437-$57,746
Conferences and Meetings$6,664$2,222-$8,886
Travel$8,434--$8,434
Interest$4,782--$4,782
Total Functional Expenses$10,261,477$4,498,288$0$14,759,765

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,759,765
Total Expenses per Audited Statements$14,759,765
Total Expenses per Form 990$14,759,765
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Page 6, Part VI, Line 11B

The executive director will review the form 990 and compare it to the audited financial statements.

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

The organization requires annual statements to be reviewed by the executive director and board of directors or committee which follows up on any questions concerning potential conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The executive committee and board of directors reviews and approves any changes to salary for the executive director. The executive director reviews and approves any changes to salary for all other employees. The salaries and employee benefits budget is set by the board of directors annually.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Western Regional Examining Board
EIN
93-0692146
Phone
6232095431
Address
23460 N 19TH AVE, PHOENIX, AZ 85027-2170

Signing Officer

Name
Dr Robert Lauf
Title
Board President
Phone
7012615974
Signed
2022-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Robert Lauf
Formed
1993
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
5
Employees
34

Preparer

Firm
Atlas Cpas & Advisors Pllc
Address
5020 E SHEA BLVD 200, SCOTTSDALE, AZ 85254
Preparer
Kelli a Berardi CPA
Phone
4804831600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Miscellaneous expenses related to business

Form 990, Part XI, Line 9

Transfer of net assets to like kind entity -5,911,494

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IRS990/PayrollTaxesGrp/TotalAmt0185294
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt054864
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0164593
IRS990/PensionPlanContributionsGrp/TotalAmt0219457
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0466013
IRS990/PrincipalOfficerNm0DR ROBERT LAUF
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EXAMINATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISC TESTING FEES
IRS990/ProgramServiceRevenueGrp/Desc2TRAVEL DEPARTMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07349101
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224171
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07349101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224171
IRS990/ProgSrvcAccomActy2Grp/Desc0COLLECTING AND REVIEWING CREDENTIALS FOR DENTISTS, DENTAL HYGIENISTS, ANETHESIOLOGISTS AND RESTORATIVE SPECIALISTS TO FORWARD TO LICENSING AND OTHER AGENCIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt013003
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0109020
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAVEL DEPARTMENT TO MINIMIZE TRAVEL COSTS FOR TESTING SERVICES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt08434
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt024171
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS EXPENSES RELATED TO BUSINESS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0276664
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-319740
IRS990/PYOtherExpensesAmt07269713
IRS990/PYProgramServiceRevenueAmt09453470
IRS990/PYRevenuesLessExpensesAmt0-740420
IRS990/PYSalariesCompEmpBnftPaidAmt02604437
IRS990/PYTotalExpensesAmt09874150
IRS990/PYTotalRevenueAmt09133730
IRS990/ReconcilationRevenueExpnssAmt0-6954553
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07349101
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0240586
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt082418
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0401783
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0484201
IRS990ScheduleD/ExpensesSubtotalAmt014759765
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040166
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt065058
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0105224
IRS990ScheduleD/RevenueSubtotalAmt07805212
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0122584
IRS990ScheduleD/TotalExpensesPerForm990Amt014759765
IRS990ScheduleD/TotalRevenuePerForm990Amt07805212
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07805212
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014759765
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt01099984
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BETH COLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO & SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt01099984
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0SEE ATTACHED EXHIBIT A
IRS990ScheduleN/EmployeeOfSuccessor2Ind0false
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS EXPENSES RELATED TO BUSINESS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 AND COMPARE IT TO THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES ANNUAL STATEMENTS TO BE REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS OR COMMITTEE WHICH FOLLOWS UP ON ANY QUESTIONS CONCERNING POTENTIAL CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS REVIEWS AND APPROVES ANY CHANGES TO SALARY FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES ANY CHANGES TO SALARY FOR ALL OTHER EMPLOYEES. THE SALARIES AND EMPLOYEE BENEFITS BUDGET IS SET BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER OF NET ASSETS TO LIKE KIND ENTITY -5,911,494
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016798450
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt016798450
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0399815
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04498288
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010261477
IRS990/TotalFunctionalExpensesGrp/TotalAmt014759765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05026769
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt05026769
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011771681
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0276664
IRS990/TotalProgramServiceExpensesAmt010261477
IRS990/TotalProgramServiceRevenueAmt07482292
IRS990/TotalReportableCompFromOrgAmt01099984
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07405397
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07805212
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016798450
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TravelGrp/ProgramServicesAmt08434
IRS990/TravelGrp/TotalAmt08434
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt023460 N 19TH AVENUE 210
IRS990/USAddress/CityNm0PHOENIX
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085027
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WREB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR ROBERT LAUF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07012615974
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN REGIONAL EXAMINING BOARD

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