American Board of Pediatric Dentistry Inc
Nonprofit profile at a glance
- EIN
- 476033090
- IRS 990 coverage
- 2010–2012
- Forms available
- Form 990 2012
- Location
- Iowa City, IA, USA
- Phone
- 3193418488
- Rating confidence
- Limited
- Sector
- Health Treatment Facilities, Primarily Outpatient
Reported finances
- Revenue
- $1,675,750
- Expenses
- $1,054,461
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.
Leadership & pay
10 people listed
Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The abpd certifies pediatric dentists based on standards of excellence that lead to high quality oral health care for infants, children, adolescents and patients with special health care needs. Certification by the abpd provides assurance to the public that a pediatric dentist has successfully completed accredited training and a voluntary examination process designed to continually validate the knowledge, skills and experiences requisite to the delivery of quality patient care.
What it reported doing in 2012
The board provided candidate information to our vendor so that 508 individuals could register at testingcenters to sit for the qualifying examination in may 2013.the board opened registration for the 2013 oral clinical examination on february 1, 2013 and accepted440 applications for the september examination. Informational letters were sent to participantsregarding their date and time of examination.the board continues to maintain a registry of all diplomates.the renewal of certification process (roc-p), a four-part process for time-limited diplomates is anannual requirement and has a deadline of november 30.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 90
- Accountability: 43
- Sustainability: 45
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 33.3%; rating input score 33; 9th percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 56
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 37.1%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 17.5%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -16.2% per year; rating input score 0; 9th percentile among comparable filings
- Asset growth: -100% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 2 of 6 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $79K · 10 people listed
- Highest-paid contractors: 1 contractor listed
- Consistency: 7 of 7 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2010 to 2012
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Independent voting board scored 33/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- High — Sustainability: Officer compensation ratio scored 15/100.