Civic Intelligence

Western Regional Examining Board

990 • Fiscal year 2016 • EIN 93-0692146

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

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

65th percentile

0.39x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.69x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2016

Net Margin

14th percentile

-6.0%

Higher net margin than 14% of similar nonprofits.

2016 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

15th percentile

$172,149

Higher top officer pay than 15% of similar nonprofits.

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

2016 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2016

Asset Growth

40th percentile

2.4%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

3.8%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$16,401,251

Up $385,976 (+2.4%) from 2015

Net Assets

Down

$10,012,269

Down $229,382 (-2.2%) from 2015

Liabilities

Up

$6,388,982

Up $615,358 (+11%) from 2015

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin14th percentile

Revenue

Up

$9,224,278

Up $335,914 (+3.8%) from 2015

Expenses

Up

$9,779,093

Up $695,485 (+7.7%) from 2015

Net Income

Down

-$554,815

Down $359,571 (-184%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth40th 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

2016

Assets$16,401,251
Liabilities$6,388,982
Net Assets$10,012,269
Open 2016 Filing

Operations Trend

Revenue Growth56th 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

2016

Revenue$9,224,278
Expenses$9,779,093
Net Income-$554,815
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$9,224,278
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$7,074,961$7,715,334▲ $640,373
Savings and Temporary Cash Investments$6,997,595$6,747,415▼ $250,180
Intangible Assets$1,035,690$1,050,243▲ $14,553
Prepaid Expenses and Deferred Charges$581,857$561,331▼ $20,526
Cash and Non-Interest-Bearing Accounts$272,239$178,688▼ $93,551
Land, Buildings, and Equipment, Net$30,356$126,937▲ $96,581
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$16,015,275$16,401,251▲ $385,976
Other Assets Total$22,577$21,303▼ $1,274
Liabilities
Deferred Revenue$5,553,559$6,072,138▲ $518,579
Accounts Payable and Accrued Expenses$220,065$316,844▲ $96,779
Total Liabilities$5,773,624$6,388,982▲ $615,358
Net Assets / Fund Balance
Unrestricted Net Assets$10,241,651$10,012,269▼ $229,382
Total Net Assets Fund Balance$10,241,651$10,012,269▼ $229,382
Total Liabilities and Net Assets / Fund Balance$16,015,275$16,401,251▲ $385,976

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,485$161,130$234,615
Other Land Buildings$53,452$50,493$103,945
Compensation and Service Providers
Top Officer Pay15th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ColeCEO & SecretaryFT$172,149$172,149
Dr Nathaniel Tippit JrPresident-$24,000$24,000

Board Members and Trustees

NameTitle
Dr James EnceDERB Chair
Mary Davidson RDHHERB Chairman
Dr Norman MagnusonPresident-Elect
Diane Klemann RDHDirector
Dr Arne PihlDirector
Dr Dale R ChamberlainDirector
Dr James SparksDirector
Dr Jeff LundayDirector
Dr Gregory WaiteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,953,382
Investment Income
$270,896
Other Revenue
$0
Change in Net Assets
$-554,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,224,278
Total Revenue per Audited Statements
$9,224,278
Total Revenue per Form 990
$9,224,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,015,219
Salaries, Compensation, and Employee Benefits$1,763,874
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$853,531$284,511-$1,138,042
All Other Expenses$309,243$144,575-$453,818
Depreciation Depletion$368,229--$368,229
Occupancy$259,080--$259,080
Other Employee Benefits$169,696$56,566-$226,262
Current Officers, Directors, Trustees, and Key Employees$147,112$49,037-$196,149
Other Expenses$118,778--$118,778
Pension Plan Contributions$77,407$25,802-$103,209
Payroll Taxes$75,159$25,053-$100,212
Insurance-$37,605-$37,605
Total Functional Expenses$9,155,944$623,149$0$9,779,093

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,779,093
Total Expenses per Audited Statements$9,779,093
Total Expenses per Form 990$9,779,093
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
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Cole
Formed
1993
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
31

Preparer

Firm
Morton CPAs PC
Address
5020 East Shea Blvd 200, Scottsdale, AZ 85254-4694
Preparer
Joseph L Morton
Phone
4804831600
Raw XML AppendixShowing 400 of 441 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0220065
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0316844
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The mission of Western Regional Examining Board is to develop and administer competency assessments for State agencies that license dental professionals.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0144575
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0309243
IRS990/AllOtherExpensesGrp/TotalAmt0453818
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Beth Cole
IRS990/BooksInCareOfDetail/PhoneNum06232095411
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt023460 N 19th Ave 210
IRS990/BooksInCareOfDetail/USAddress/CityNm0Phoenix
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0850272170
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0272239
IRS990/CashNonInterestBearingGrp/EOYAmt0178688
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt049037
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0147112
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0196149
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0270896
IRS990/CYOtherExpensesAmt08015219
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt08953382
IRS990/CYRevenuesLessExpensesAmt0-554815
IRS990/CYSalariesCompEmpBnftPaidAmt01763874
IRS990/CYTotalExpensesAmt09779093
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09224278
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt05553559
IRS990/DeferredRevenueGrp/EOYAmt06072138
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0368229
IRS990/DepreciationDepletionGrp/TotalAmt0368229
IRS990/Desc0Dentistry Dental, Dentistry Hygiene, Anesthesia and Restorative Examinations are administered at 61 testing locations in 22 states by the Board and qualified representatives. Applicants in 2016 for Dentistry, Hygiene, Anesthesia and Restorative were 2,430 Dentistry, 1,895 Hygiene, 1,186 Anesthesia and 466 Restorative.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt08910737
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Dr Dale R Chamberlain
IRS990/Form990PartVIISectionAGrp/PersonNm1Mary Davidson RDH
IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Jeff Lunday
IRS990/Form990PartVIISectionAGrp/PersonNm3Diane Klemann RDH
IRS990/Form990PartVIISectionAGrp/PersonNm4Dr Arne Pihl
IRS990/Form990PartVIISectionAGrp/PersonNm5Dr James Sparks
IRS990/Form990PartVIISectionAGrp/PersonNm6Dr Nathaniel Tippit Jr
IRS990/Form990PartVIISectionAGrp/PersonNm7Dr Gregory Waite
IRS990/Form990PartVIISectionAGrp/PersonNm8Dr James Ence
IRS990/Form990PartVIISectionAGrp/PersonNm9Dr Norman Magnuson
IRS990/Form990PartVIISectionAGrp/PersonNm10Beth Cole
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt624000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10172149
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1HERB Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8DERB Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9President-Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt10CEO & Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt09224278
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt037605
IRS990/InsuranceGrp/TotalAmt037605
IRS990/IntangibleAssetsGrp/BOYAmt01035690
IRS990/IntangibleAssetsGrp/EOYAmt01050243
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0270896
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0270896
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt07074961
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07715334
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt0346
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0211623
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030356
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0126937
IRS990/LandBldgEquipCostOrOtherBssAmt0338560
IRS990/LegalDomicileStateCd0AZ
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
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/NetAssetsOrFundBalancesBOYAmt010241651
IRS990/NetAssetsOrFundBalancesEOYAmt010012269
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0325433
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0259080
IRS990/OccupancyGrp/TotalAmt0259080
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt022577
IRS990/OtherAssetsTotalGrp/EOYAmt021303
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt056566
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0169696
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0226262
IRS990/OtherExpensesGrp/Desc0Exam Admin & Construction
IRS990/OtherExpensesGrp/Desc1Computer upgrades & maint
IRS990/OtherExpensesGrp/Desc2Credit card costs
IRS990/OtherExpensesGrp/Desc3Governance
IRS990/OtherExpensesGrp/ProgramServicesAmt06272336
IRS990/OtherExpensesGrp/ProgramServicesAmt1313472
IRS990/OtherExpensesGrp/ProgramServicesAmt2191901
IRS990/OtherExpensesGrp/ProgramServicesAmt3118778
IRS990/OtherExpensesGrp/TotalAmt06272336
IRS990/OtherExpensesGrp/TotalAmt1313472
IRS990/OtherExpensesGrp/TotalAmt2191901
IRS990/OtherExpensesGrp/TotalAmt3118778
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0284511
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0853531
IRS990/OtherSalariesAndWagesGrp/TotalAmt01138042
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt025053
IRS990/PayrollTaxesGrp/ProgramServicesAmt075159
IRS990/PayrollTaxesGrp/TotalAmt0100212
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt025802
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt077407
IRS990/PensionPlanContributionsGrp/TotalAmt0103209
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0581857
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0561331
IRS990/PrincipalOfficerNm0Beth Cole
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Examination Fees
IRS990/ProgramServiceRevenueGrp/Desc1Misc testing fees
IRS990/ProgramServiceRevenueGrp/Desc2Prof Background Serv
IRS990/ProgramServiceRevenueGrp/Desc3Travel Department
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08449636
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1166170
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2337050
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08449636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1166170
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2337050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3526
IRS990/ProgSrvcAccomActy2Grp/Desc0Collecting and reviewing credentials for dentists, dental hygienists, anethesiologists and restorative specialists to forward to licensing and other agencies.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0224715
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0337050
IRS990/ProgSrvcAccomActy3Grp/Desc0Travel department to minimize travel costs for testing services.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt020493
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0526
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0341197
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt07437343
IRS990/PYProgramServiceRevenueAmt08547167
IRS990/PYRevenuesLessExpensesAmt0-195244
IRS990/PYSalariesCompEmpBnftPaidAmt01646265
IRS990/PYTotalExpensesAmt09083608
IRS990/PYTotalRevenueAmt08888364
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-554815
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08615806
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06997595
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06747415
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt073485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0161130
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234615
IRS990ScheduleD/ExpensesSubtotalAmt09779093
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053452
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050493
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0103945
IRS990ScheduleD/RevenueSubtotalAmt09224278
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0126937
IRS990ScheduleD/TotalExpensesPerForm990Amt09779093
IRS990ScheduleD/TotalRevenuePerForm990Amt09224278
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09224278
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09779093
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/TotalAssetsBOYAmt016015275
IRS990/TotalAssetsEOYAmt016401251
IRS990/TotalAssetsGrp/BOYAmt016015275
IRS990/TotalAssetsGrp/EOYAmt016401251
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0623149
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09155944
IRS990/TotalFunctionalExpensesGrp/TotalAmt09779093
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05773624
IRS990/TotalLiabilitiesEOYAmt06388982
IRS990/TotalLiabilitiesGrp/BOYAmt05773624
IRS990/TotalLiabilitiesGrp/EOYAmt06388982
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010241651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010012269
IRS990/TotalProgramServiceExpensesAmt09155945
IRS990/TotalProgramServiceRevenueAmt08953382
IRS990/TotalReportableCompFromOrgAmt0196149
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09224278
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09224278
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016015275
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016401251

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,401,251
Liabilities
$6,388,982
Net assets
$10,012,269
Revenue
$9,224,278
Expenses
$9,779,093
Net income
-$554,815
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