Skip to content
Nonprofiteer
← AMERICAN BOARD OF PERIODONTOLOGY INC

Form 990 for tax year 2023

Filed by AMERICAN BOARD OF PERIODONTOLOGY INC.

Totals

Total revenue
$2,007,862
Total expenses
$1,775,621
Contributions and grants received
$12,395
Grants paid
$0
Program service revenue
$1,910,086
Investment income
$85,381
Other revenue
$0
Total assets, end of year
$5,210,315
Total liabilities, end of year
$1,355,689
Net assets or fund balances, end of year
$3,854,626
Program services expenses (Part IX)
$1,103,676
Management and general expenses
$671,945
Fundraising expenses
$0
Program service expenses (Part III)
$1,103,676

Program services were 62.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $12,395

  • 2a · Program service revenue: ANNUAL DIPLOMATE FEES

    total $1,023,726 · related or exempt $1,023,726

  • 2b · Program service revenue: ORAL EXAMINATION FEES

    total $446,400 · related or exempt $446,400

  • 2c · Program service revenue: VERIFICATION FEES

    total $180,010 · related or exempt $180,010

  • 2d · Program service revenue: QUALIFYING EXAMINATION

    total $164,050 · related or exempt $164,050

  • 2e · Program service revenue: RECERTIFICATION

    total $94,950 · related or exempt $94,950

  • 2f · All other program service revenue

    total $950 · related or exempt $950

  • 3 · Investment income

    total $85,381 · excluded $85,381

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $223,947 · program services $43,995 · management and general $179,952

  • 7 · Other salaries and wages

    total $251,688 · program services $186,230 · management and general $65,458

  • 8 · Pension plan contributions

    total $9,086 · program services $6,637 · management and general $2,449

  • 9 · Other employee benefits

    total $5,761 · program services $2,906 · management and general $2,855

  • 10 · Payroll taxes

    total $33,413 · program services $15,455 · management and general $17,958

  • 11b · Fees: legal

    total $6,800 · management and general $6,800

  • 11c · Fees: accounting

    total $46,835 · management and general $46,835

  • 11g · Fees: other

    total $188,598 · program services $188,598

  • 12 · Advertising and promotion

    total $5,575 · management and general $5,575

  • 13 · Office expenses

    total $90,704 · program services $12,827 · management and general $77,877

  • 14 · Information technology

    total $166,874 · program services $77,187 · management and general $89,687

  • 16 · Occupancy

    total $22,945 · program services $10,613 · management and general $12,332

  • 17 · Travel

    total $11,592 · program services $10,288 · management and general $1,304

  • 19 · Conferences, conventions and meetings

    total $138,292 · program services $1,866 · management and general $136,426

  • 22 · Depreciation, depletion and amortization

    total $10,153 · management and general $10,153

  • 23 · Insurance

    total $13,032 · program services $5,213 · management and general $7,819

  • 24a · Other expenses: EXAM COSTS

    total $466,983 · program services $466,983

  • 24b · Other expenses: DIPLOMATE RECEPTION

    total $52,858 · program services $52,858

  • 24c · Other expenses: DUES AND SUBSCRIPTIONS

    total $22,020 · program services $22,020

  • 24d · Other expenses: OTHER

    total $8,465 · management and general $8,465

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,936,005 · end of year $3,219,540

  • 4 · Accounts receivable

    end of year $10,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,416 · end of year $93,426

  • 10a · Land, buildings and equipment: cost or other basis

    $82,960

  • 10b · Land, buildings and equipment: accumulated depreciation

    $16,922

  • 10c · Land, buildings and equipment, net

    beginning of year $23,692 · end of year $66,038

  • 11 · Investments: publicly traded securities

    beginning of year $1,752,731 · end of year $1,821,311

  • 17 · Accounts payable and accrued expenses

    beginning of year $71,482 · end of year $39,684

  • 19 · Deferred revenue

    beginning of year $1,047,825 · end of year $1,314,050

  • 25 · Other liabilities

    beginning of year $1,105 · end of year $1,955

  • 27 · Net assets without donor restrictions

    beginning of year $3,616,432 · end of year $3,854,626

Mission and programs · 2023

Mission

TO CERTIFY THE ACHIEVEMENT OF IN-DEPTH KNOWLEDGE AND PROFICIENCY IN THE FULL SCOPE OF PERIODONTOLOGY AND DENTAL IMPLANT SURGERY THROUGH EXAMINATION AND CONTINUOUS CERTIFICATION. THE LONG TERM VISION OF THE BOARD IS THAT ALL PERIODONTISTS ACHIEVE BOARD CERTIFICATION AND THAT DIPLOMATES OF THE BOARD ARE UNIVERSALLY RECOGNIZED BY THE PUBLIC, THE DENTAL PROFESSION, THE MEDICAL COMMUNITY AND THIRD PARTY PAYERS AS THE PREFERRED PROVIDERS OF PERIODONTAL AND DENTAL IMPLANT SURGICAL CARE.

Activities or mission (Part I)

TO CERTIFY THE ACHIEVEMENT OF IN-DEPTH KNOWLEDGE AND PROFICIENCY IN THE FULL SCOPE OF PERIODONTOLOGY AND DENTAL IMPLANT SURGERY THROUGH EXAMINATION AND CONTINUING CERTIFICATION.

  • THE PRIMARY PROGRAMS OFFERED BY THE ASSOCIATION ARE CERTIFICATION, MAINTENANCE OF CERTIFICATION, AND REGISTRATION OF CREDENTIALS. EACH YEAR, THE ORGANIZATION ASSESSES APPROXIMATELY 200 CANDIDATES FOR BOARD CERTIFICATION THROUGH A TWO STAGE EXAMINATION PROCESS. THE INITIAL EXAM, A WRITTEN EXAM, IS ADMINISTERED IN JANUARY. UPON SUCCESSFULLY PASSING THAT EXAM, THE CANDIDATE IS ELIGIBLE TO BE CONSIDERED FOR BOARD CERTIFICATION WHICH IS ASSESSED THROUGH ORAL EXAMINATIONS CONDUCTED IN LATE APRIL OR EARLY MAY OF THE FOLLOWING YEAR OVER A 5 DAY PERIOD. UPON EARNING CERTIFICATION, INDIVIDUALS EARN DIPLOMATE STATUS. DIPLOMATES ARE REQUIRED TO REGISTER THEIR CREDENTIALS ANNUALLY WITH THE BOARD AND TO RECERTIFY THEIR CREDENTIAL EVERY SIX YEARS. AT THIS TIME, THERE ARE APPROXIMATELY 3,653 ACTIVE DIPLOMATES AND 577 RETIRED DIPLOMATES.

    Expenses $1,103,676 · Revenue $1,910,086

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert Faiella

    IMMEDIATE PAST PRESIDENT/PRESIDENT

    Total calculated
    $1,600
    From this org
    $1,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Craig Yonemura

    SECRETARY/TREASURER/DIRECTOR

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Angela Palaiologou-Gallis

    PRESIDENT/VICE PRESIDENT

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Bryan Frantz

    DIRECTOR/SECRETARY/TREASURER

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Paul Luepke

    DIRECTOR/VICE-PRESIDENT

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Joe Krayer

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Nicolaas Geurs

    DIRECTOR

    Total calculated
    $1,600
    From this org
    $1,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Rodrigo Neiva

    DIRECTOR

    Total calculated
    $2,200
    From this org
    $2,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Angelo Mariotti

    DIRECTOR

    Total calculated
    $1,800
    From this org
    $1,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Leena Palomo

    DIRECTOR

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Richard Kao

    DIRECTOR

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Douglas Dixon

    DIRECTOR

    Total calculated
    $1,600
    From this org
    $1,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Charles Powell

    IMMEDIATE PAST PRESIDENT/DIR CONTINUING CERTIFICAT

    Total calculated
    $67,000
    From this org
    $67,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.5

  • Eileen Loranger

    EXECUTIVE DIRECTOR

    Total calculated
    $199,985
    From this org
    $190,908
    From related orgs
    $0
    Other
    $9,077
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $190,908
    Bonus
    $0
    Other
    $0
    Deferred
    $7,266
    Nontaxable benefits
    $1,811
    Filer's total
    $199,985

  • Catherine Englehart

    ASSOCIATE EXECUTIVE DIRECTOR

    Total calculated
    $144,574
    From this org
    $139,460
    From related orgs
    $0
    Other
    $5,114
    Hours/week
    40

  • Barbara Robinette

    CREDENTIALING PROGRAM MANAGER

    Total calculated
    $110,772
    From this org
    $106,968
    From related orgs
    $0
    Other
    $3,804
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
13 November 2024
IRS schema version
2023v5.1
Source object
202403189349303855

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.