The American Board of Periodontology Inc

Nonprofit profile at a glance

EIN
946084734
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Chicago, IL, USA
Phone
3126820919
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,270,178
Expenses
$2,191,184
Assets
$5,515,369
Liabilities
$1,652,017

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ANGELA PALAIOLOGOU-GALLIS (PRESIDENT/IMMED PAST PRESIDENT)
  • LEENA PALOMO (DIRECTOR/VICE PRESIDENT)
  • PAUL LUEPKE (VICE PRESIDENT/PRESIDENT)
  • ROBERT FAIELLA (IMMEDIATE PAST PRESIDENT/INTERIM DIRECTOR)
  • EILEEN LORANGER (EXECUTIVE DIRECTOR)
  • CATHERINE ENGLEHART (ASSOCIATE EXECUTIVE DIRECTOR)

Highest reported compensation

  • EILEEN LORANGER (EXECUTIVE DIRECTOR): $225,113 total reported compensation
  • CATHERINE ENGLEHART (ASSOCIATE EXECUTIVE DIRECTOR): $140,420 total reported compensation
  • CHARLES POWELL (INTERIM DIRECTOR): $66,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2024

The primary programs offered by the association are certification, maintenance of certification, and registration of credentials. Each year, the organization assesses approximately 204 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. As of december 31, 2024, there were approximately 3,663 active diplomates and 604 retired diplomates.

Operating model

Revenue model
Other-operating. 89% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 85% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 80
  • Accountability: 90
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 67
  • Program expense ratio: 65.6%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 2.52; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.3; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 20.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 25.9% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 6.9% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 13.4% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 65.6% of spending went to programs
  • Governance: 10 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $225K · 16 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $213K reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.