Civic Intelligence

Western Regional Examining Board

990 • Fiscal year 2018 • EIN 93-0692146

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 16, 2019

Organization ProfileWWW.WREB.ORG

View Organization Page

23460 N 19th AvePhoenix, AZ 85027-2170

(602) 944-3315

Siviq Scores

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

Liabilities / Assets

70th percentile

0.41x

Higher debt load relative to assets than 70% of similar nonprofits.

2018 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.64x

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

2018 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2018

Net Margin

13th percentile

-6.2%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

21st percentile

$210,736

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2018 filings • 501(c)6 • $10M-$25M nonprofits • Source year 2018

Asset Growth

43rd percentile

0.5%

Faster asset growth than 43% of similar nonprofits.

2018 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2018

Revenue Growth

68th percentile

7.4%

Faster revenue growth than 68% of similar nonprofits.

2018 filings • 501(c)6 • $10M-$25M nonprofits • Annualized from 2016 to 2018

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$16,557,798

Up $156,547 (+1.0%) from 2016

Net Assets

Down

$9,771,530

Down $240,739 (-2.4%) from 2016

Liabilities

Up

$6,786,268

Up $397,286 (+6.2%) from 2016

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin13th percentile

Revenue

Up

$10,640,188

Up $1,415,910 (+15%) from 2016

Expenses

Up

$11,303,705

Up $1,524,612 (+16%) from 2016

Net Income

Down

-$663,517

Down $108,702 (-20%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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

2018

Assets$16,557,798
Liabilities$6,786,268
Net Assets$9,771,530
Open 2018 Filing

Operations Trend

Revenue Growth68th 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

2018

Revenue$10,640,188
Expenses$11,303,705
Net Income-$663,517
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 16, 2019
Return Version
2018v3.1
Gross Receipts
$10,921,738
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$14,734,109$14,397,137▼ $336,972
Intangible Assets$980,947$610,108▼ $370,839
Prepaid Expenses and Deferred Charges$653,735$609,169▼ $44,566
Land, Buildings, and Equipment, Net$366,234$384,840▲ $18,606
Savings and Temporary Cash Investments$844,295$336,418▼ $507,877
Cash and Non-Interest-Bearing Accounts$478,715$198,823▼ $279,892
Total Assets$18,079,338$16,557,798▼ $1,521,540
Other Assets Total$21,303$21,303→ $0
Liabilities
Deferred Revenue$6,536,930$6,455,455▼ $81,475
Accounts Payable and Accrued Expenses$380,336$330,813▼ $49,523
Total Liabilities$6,917,266$6,786,268▼ $130,998
Net Assets / Fund Balance
Unrestricted Net Assets$11,162,072$9,771,530▼ $1,390,542
Total Net Assets Fund Balance$11,162,072$9,771,530▼ $1,390,542
Total Liabilities and Net Assets / Fund Balance$18,079,338$16,557,798▼ $1,521,540

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$346,659$168,421$515,080
Other Land Buildings$38,181$68,053$106,234
Compensation and Service Providers
Top Officer Pay21st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ColeCEO & SecretFT$210,736$210,736
Beth ColeCEO & Secretary-$210,736$210,736

Board Members and Trustees

NameTitle
Dr Norman MagnusonPresident
Dr Dale R ChamberlainPresident-el
Diane Klemann RdhDirector
Dr Aimee AmelineDirector
Dr Robert LaufDirector
Dr Rudy Ramoos JrDirector
Janet Ingrao RdhDirector
Kelly Reich RdhDirector
Melinda Reich RdhDirector
Dr Marshall TitusTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,280,067
Investment Income
$360,121
Other Revenue
$0
Change in Net Assets
$-663,517

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,640,188
Revenue Not Reported on Form 990
$-727,025
Total Revenue per Audited Statements
$9,913,163
Total Revenue per Form 990
$10,640,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,220,630
Salaries, Compensation, and Employee Benefits$2,083,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,075,084$358,362-$1,433,446
Information Technology$504,183--$504,183
Depreciation Depletion$471,966$376-$472,342
All Other Expenses$355,109$47,272-$402,381
Occupancy$309,955--$309,955
Current Officers, Directors, Trustees, and Key Employees$158,052$52,684-$210,736
Other Expenses$147,304$49,101-$196,405
Other Employee Benefits$136,404$45,468-$181,872
Pension Plan Contributions$104,399$34,800-$139,199
Payroll Taxes$88,366$29,456-$117,822
Conferences and Meetings$57,175--$57,175
Office Expenses$40,450$13,483-$53,933
Insurance$29,371$9,790-$39,161
Travel$6,576--$6,576
Total Functional Expenses$10,541,053$762,652$0$11,303,705

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,303,705
Total Expenses per Audited Statements$11,303,705
Total Expenses per Form 990$11,303,705
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 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
6029443315
Address
23460 N 19TH AVE, PHOENIX, AZ 85027-2170

Signing Officer

Name
Beth Cole
Title
CEO & Secretary
Phone
6029443315
Signed
2019-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beth Cole
Formed
1993
Legal Domicile
Az
Voting Board Members
11
Independent Board Members
10
Employees
37

Preparer

Firm
Atlas Cpas & Advisors Pllc
Address
16841 N 31ST AVENUE STE 102, PHOENIX, AZ 85053
Preparer
Kay E Green CPA
Phone
6024829101
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IRS990/ProgramServiceRevenueGrp/Desc2MISC TESTING FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1493986
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2141536
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt352918
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0493986
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IRS990/PYOtherExpensesAmt08133193
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IRS990/PYRevenuesLessExpensesAmt0956382
IRS990/PYSalariesCompEmpBnftPaidAmt01692190
IRS990/PYTotalExpensesAmt09825383
IRS990/PYTotalRevenueAmt010781765
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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/ExplanationTxt2THE 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/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt016557798
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010541053
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IRS990/TotalProgramServiceRevenueAmt010280067
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt011162072
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IRS990/WebsiteAddressTxt0WWW.WREB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETH COLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO & SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06029443315
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-16
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ReturnHeader/FilingSecurityInformation/IPDt02019-09-18
ReturnHeader/FilingSecurityInformation/IPTm016:54:18
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATLAS CPAS & ADVISORS PLLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,557,798
Liabilities
$6,786,268
Net assets
$9,771,530
Revenue
$10,640,188
Expenses
$11,303,705
Net income
-$663,517
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