Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
6th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 14.1% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
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
Most recent year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of the Western Regional Examining Board is to develop and administer competency assessments for State agencies that license dental professionals.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $82,418 | $401,783 | $484,201 |
| Other Land Buildings | $40,166 | $65,058 | $105,224 |
| Name | Title |
|---|---|
| Dr Robert Lauf | Board Presid |
| Amber Moran Rdh | Director |
| Dr Aimee Ameline | Director |
| Dr Bruce Horn | Director |
| Dr Darren Huddleston | Director |
| Dr Jonna Hongo | Director |
| Dr Mark Christensen | Director |
| Dr Michael Moriarity | Director |
| Dr Rudy Ramos Jr | Director |
| Dr Stanley Crawford | Director |
| Jennifer Porter Rhd | Director |
| Kathy Heiar Rdh | Director |
| Kelly Reich Rdh | Director |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $14,759,765 |
| Total Expenses per Audited Statements | $14,759,765 |
| Total Expenses per Form 990 | $14,759,765 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The executive director will review the form 990 and compare it to the audited financial statements.”
“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.”
“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.”
“Governing documents, policies and financial statements are available upon request.”
“Miscellaneous expenses related to business”
“Transfer of net assets to like kind entity -5,911,494”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 352016 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE WESTERN REGIONAL EXAMINING BOARD IS TO DEVELOP AND ADMINISTER COMPETENCY ASSESSMENTS FOR STATE AGENCIES THAT LICENSE DENTAL PROFESSIONALS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16757 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 50268 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 67025 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DR ROBERT LAUF |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6232095431 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 23460 N 19TH AVENUE 210 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85027 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 256404 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 274996 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 824988 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 1099984 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 2222 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 6664 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8886 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 399815 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -76895 |
| IRS990/CYOtherExpensesAmt | 0 | 10672178 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7482292 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -6954553 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4087587 |
| IRS990/CYTotalExpensesAmt | 0 | 14759765 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7805212 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 4674753 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 90628 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 271882 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 362510 |
| IRS990/Desc | 0 | ADMINISTERING EXAMS IN DENTISTRY DENTAL, DENTISTRY HYGIENE, ANESTHESIA AND RESTORATIVE AT 68 TESTING LOCATIONS IN 21 STATES BY THE BOARD AND QUALIFIED REPRESENTATIVES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 34 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 9963376 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 67319 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 201958 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 269277 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BETH COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DR AIMEE AMELINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DR MARK CHRISTENSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DR STANLEY CRAWFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR JONNA HONGO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DR BRUCE HORN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR DARREN HUDDLESTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DR RUDY RAMOS JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DR MICHAEL MORIARITY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | AMBER MORAN RDH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KATHY HEIAR RDH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KELLY REICH RDH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JENNIFER PORTER RHD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DR ROBERT LAUF |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1099984 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO & SECRET |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | BOARD PRESID |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -140112 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -118444 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 399815 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 8063768 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 51078 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 153232 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 204310 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 14437 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 43309 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 57746 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 801485 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 4782 |
| IRS990/InterestGrp/TotalAmt | 0 | 4782 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 181661 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 181661 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 14792578 |
| IRS990/IRPDocumentCnt | 0 | 248 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 466841 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 220082 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 589425 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 140112 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 118444 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE WESTERN REGIONAL EXAMINING BOARD IS TO DEVELOP AND ADMINISTER COMPETENCY ASSESSMENTS FOR STATE AGENCIES THAT LICENSE DENTAL PROFESSIONALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 11771681 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -258556 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -258556 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1094366 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 11771681 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 62364 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 187090 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 249454 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 34177 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 102540 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 136717 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 21302 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -5911494 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 58808 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 176424 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 235232 |
| IRS990/OtherExpensesGrp/Desc | 0 | EXAM ADMIN & CONSTRUCTION |
| IRS990/OtherExpensesGrp/Desc | 1 | CONTRIBUTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | GOVERNANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | CREDIT CARD COSTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3000000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 75259 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 62151 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5753397 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 225776 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 186454 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5753397 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3000000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 301035 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 248605 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 586905 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1760715 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2347620 |
| IRS990/PartialLiquidationInd | 0 | true |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 46323 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 138971 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 185294 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 54864 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 164593 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 219457 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 466013 |
| IRS990/PrincipalOfficerNm | 0 | DR ROBERT LAUF |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EXAMINATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MISC TESTING FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TRAVEL DEPARTMENT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7349101 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 109020 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24171 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7349101 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 109020 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24171 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | COLLECTING AND REVIEWING CREDENTIALS FOR DENTISTS, DENTAL HYGIENISTS, ANETHESIOLOGISTS AND RESTORATIVE SPECIALISTS TO FORWARD TO LICENSING AND OTHER AGENCIES. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 13003 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 109020 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | TRAVEL DEPARTMENT TO MINIMIZE TRAVEL COSTS FOR TESTING SERVICES. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 8434 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 24171 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | MISCELLANEOUS EXPENSES RELATED TO BUSINESS |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 276664 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -319740 |
| IRS990/PYOtherExpensesAmt | 0 | 7269713 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9453470 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -740420 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2604437 |
| IRS990/PYTotalExpensesAmt | 0 | 9874150 |
| IRS990/PYTotalRevenueAmt | 0 | 9133730 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -6954553 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 7349101 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 240586 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 82418 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 401783 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 484201 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 14759765 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 40166 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 65058 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 105224 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7805212 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 122584 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 14759765 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7805212 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7805212 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 14759765 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 1099984 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | BETH COLE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO & SECRETARY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 1099984 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | SEE ATTACHED EXHIBIT A |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | false |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MISCELLANEOUS EXPENSES RELATED TO BUSINESS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE EXECUTIVE DIRECTOR WILL REVIEW THE FORM 990 AND COMPARE IT TO THE AUDITED FINANCIAL STATEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TRANSFER OF NET ASSETS TO LIKE KIND ENTITY -5,911,494 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | AZ |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 16798450 |
| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 16798450 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 399815 |
| IRS990/TotalEmployeeCnt | 0 | 34 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 4498288 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 10261477 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 14759765 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5026769 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5026769 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 11771681 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 276664 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 10261477 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 7482292 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1099984 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7405397 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7805212 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 16798450 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 8434 |
| IRS990/TravelGrp/TotalAmt | 0 | 8434 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 23460 N 19TH AVENUE 210 |
| IRS990/USAddress/CityNm | 0 | PHOENIX |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/USAddress/ZIPCd | 0 | 85027 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.WREB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR ROBERT LAUF |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7012615974 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-10-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTERN REGIONAL EXAMINING BOARD |
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