Civic Intelligence

Western Regional Examining Board

990 • Fiscal year 2015 • EIN 93-0692146

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

Organization Profilewww.wreb.org

View Organization Page

23460 N 19th AvePhoenix, AZ 85027

(602) 944-3315

Siviq Scores

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

Liabilities / Assets

60th percentile

0.36x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.65x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Net Margin

19th percentile

-2.2%

Higher net margin than 19% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

16th percentile

$172,149

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2015

Asset Growth

29th percentile

-1.7%

Faster asset growth than 29% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

42nd percentile

1.4%

Faster revenue growth than 42% of similar nonprofits.

2015 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$16,015,275

Down $282,071 (-1.7%) from 2014

Net Assets

Down

$10,241,651

Down $610,881 (-5.6%) from 2014

Liabilities

Up

$5,773,624

Up $328,810 (+6.0%) from 2014

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin19th percentile

Revenue

Up

$8,888,364

Up $120,549 (+1.4%) from 2014

Expenses

Up

$9,083,608

Up $935,734 (+11%) from 2014

Net Income

Down

-$195,244

Down $815,185 (-131%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$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

2015

Assets$16,015,275
Liabilities$5,773,624
Net Assets$10,241,651
Open 2015 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$8,888,364
Expenses$9,083,608
Net Income-$195,244
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$8,888,364
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.

The mission of 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$6,782,299$7,074,961▲ $292,662
Savings and Temporary Cash Investments$7,485,920$6,997,595▼ $488,325
Intangible Assets$1,003,821$1,035,690▲ $31,869
Prepaid Expenses and Deferred Charges$431,634$581,857▲ $150,223
Cash and Non-Interest-Bearing Accounts$357,233$272,239▼ $84,994
Land, Buildings, and Equipment, Net$30,994$30,356▼ $638
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$16,297,346$16,015,275▼ $282,071
Other Assets Total$205,445$22,577▼ $182,868
Liabilities
Deferred Revenue$5,292,496$5,553,559▲ $261,063
Accounts Payable and Accrued Expenses$152,318$220,065▲ $67,747
Total Liabilities$5,444,814$5,773,624▲ $328,810
Net Assets / Fund Balance
Unrestricted Net Assets$10,852,532$10,241,651▼ $610,881
Total Net Assets Fund Balance$10,852,532$10,241,651▼ $610,881
Total Liabilities and Net Assets / Fund Balance$16,297,346$16,015,275▼ $282,071

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,093$146,084$174,177
Other Land Buildings$2,263$44,389$46,652
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ColeCEO & SecretaryFT$172,149$172,149

Board Members and Trustees

NameTitle
Dr Norman MagnusonDERB Chairman
Mary Davidson RDHHERB Chairman
Dr Nathaniel Tippit JrPresident Elect
Connie Sliwinski RDHDirector
Dr Dale R ChamberlainDirector
Dr Gregory WaiteDirector
Dr James EnceDirector
Dr James SparksDirector
Dr Jeff LundayDirector
Dr Jerri Ann DonahueDirector
Dr Kevin StockDirector
Dr Arne PihlTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,547,167
Investment Income
$341,197
Other Revenue
$0
Change in Net Assets
$-195,244

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,888,364
Total Revenue per Audited Statements
$8,888,364
Total Revenue per Form 990
$8,888,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,437,343
Salaries, Compensation, and Employee Benefits$1,646,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$818,416$272,806-$1,091,222
All Other Expenses$271,655$111,408-$383,063
Depreciation Depletion$362,135--$362,135
Occupancy$255,219--$255,219
Other Employee Benefits$134,688$44,895-$179,583
Current Officers, Directors, Trustees, and Key Employees$129,112$43,037-$172,149
Other Expenses$129,770--$129,770
Pension Plan Contributions$83,050$27,683-$110,733
Payroll Taxes$69,434$23,144-$92,578
Insurance-$29,287-$29,287
Total Functional Expenses$8,531,348$552,260$0$9,083,608

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,083,608
Total Expenses per Audited Statements$9,083,608
Total Expenses per Form 990$9,083,608
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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, Part VI, Line 11B: Form 990 Review Process

“The executive director will review the Form 990 and compare it to the audited financial statements.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Part VI, Line 19: Other Organization Documents Publicly Available

“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
6029443315
Address
23460 N 19th Ave, Phoenix, AZ 85027

Signing Officer

Name
Beth Cole
Title
CEO
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Cole
Formed
1993
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
12
Employees
26

Preparer

Firm
Morton CPAs PC
Address
5020 East Shea Blvd 200, Scottsdale, AZ 85254-4694
Preparer
Joseph L Morton
Phone
4804831600
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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/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of the Western Regional Examining Board is to develop and administer competency assessments for State agencies that license dental professionals.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt010852532
IRS990/NetAssetsOrFundBalancesEOYAmt010241651
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-415637
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0255219
IRS990/OccupancyGrp/TotalAmt0255219
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0205445
IRS990/OtherAssetsTotalGrp/EOYAmt022577
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt044895
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0134688
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0179583
IRS990/OtherExpensesGrp/Desc0Exam admin & construction
IRS990/OtherExpensesGrp/Desc1Computer upgrades & maint
IRS990/OtherExpensesGrp/Desc2Credit card costs
IRS990/OtherExpensesGrp/Desc3Governance
IRS990/OtherExpensesGrp/ProgramServicesAmt05915310
IRS990/OtherExpensesGrp/ProgramServicesAmt1195032
IRS990/OtherExpensesGrp/ProgramServicesAmt2167527
IRS990/OtherExpensesGrp/ProgramServicesAmt3129770
IRS990/OtherExpensesGrp/TotalAmt05915310
IRS990/OtherExpensesGrp/TotalAmt1195032
IRS990/OtherExpensesGrp/TotalAmt2167527
IRS990/OtherExpensesGrp/TotalAmt3129770
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0272806
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0818416
IRS990/OtherSalariesAndWagesGrp/TotalAmt01091222
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023144
IRS990/PayrollTaxesGrp/ProgramServicesAmt069434
IRS990/PayrollTaxesGrp/TotalAmt092578
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt027683
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt083050
IRS990/PensionPlanContributionsGrp/TotalAmt0110733
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0431634
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0581857
IRS990/PrincipalOfficerNm0Beth Cole
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Computer Simulations K-1
IRS990/ProgramServiceRevenueGrp/Desc1Examination Fees
IRS990/ProgramServiceRevenueGrp/Desc2Misc testing fees
IRS990/ProgramServiceRevenueGrp/Desc3Prof Background Serv
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0-15644
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18080622
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2141440
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3340749
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0-15644
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18080622
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2141440
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3340749
IRS990/ProgSrvcAccomActy2Grp/Desc0Collecting and reviewing credentials for dentists, dental hygienists, anethesiologists and restorative specialists to forward to licensing and other agencies.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0256726
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0340749
IRS990/ProgSrvcAccomActy3Grp/Desc0Partnership loss from creating computer simulations for testing purposes. The simulations were completed and the partnership marketed the software during part of 2015. The partnership was final as of June 30, 2015.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0-15521
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0329235
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt06580961
IRS990/PYProgramServiceRevenueAmt08438580
IRS990/PYRevenuesLessExpensesAmt0619941
IRS990/PYSalariesCompEmpBnftPaidAmt01566913
IRS990/PYTotalExpensesAmt08147874
IRS990/PYTotalRevenueAmt08767815
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-195244
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08080622
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07485920
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06997595
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt028093
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146084
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174177
IRS990ScheduleD/ExpensesSubtotalAmt09083608
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02263
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044389
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt046652
IRS990ScheduleD/RevenueSubtotalAmt08888364
IRS990ScheduleD/TotalBookValueLandBuildingsAmt030356
IRS990ScheduleD/TotalExpensesPerForm990Amt09083608
IRS990ScheduleD/TotalRevenuePerForm990Amt08888364
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08888364
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09083608
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172149
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Beth Cole
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO & Secretary
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172149
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The executive director will review the Form 990 and compare it to the audited financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2Governing documents, policies and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016297346
IRS990/TotalAssetsEOYAmt016015275
IRS990/TotalAssetsGrp/BOYAmt016297346
IRS990/TotalAssetsGrp/EOYAmt016015275
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0552260
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08531348
IRS990/TotalFunctionalExpensesGrp/TotalAmt09083608

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,015,275
Liabilities
$5,773,624
Net assets
$10,241,651
Revenue
$8,888,364
Expenses
$9,083,608
Net income
-$195,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$7.81$14.8$6.95
2020Detailed filing. Detailed filing data is available for this year.$16.8$5.03$11.8$9.13$9.87$0.74
2019Detailed filing. Detailed filing data is available for this year.$18.5$7.53$11.0$11.5$10.8$0.64
2018Detailed filing. Detailed filing data is available for this year.$16.6$6.79$9.77$10.6$11.3$0.66
2016Detailed filing. Detailed filing data is available for this year.$16.4$6.39$10.0$9.22$9.78$0.55
2015Detailed filing. Detailed filing data is available for this year.$16.0$5.77$10.2$8.89$9.08$0.20
2014Detailed filing. Detailed filing data is available for this year.$16.3$5.44$10.9$8.77$8.15$0.62
2013Detailed filing. Detailed filing data is available for this year.$10.4$0.29$10.1$8.48$7.66$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.90$0.24$8.66$7.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.57$0.29$7.28$7.01