Dental Assisting National Board Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1949

Legal Domicile

Principal Officer

Laura Skarnulis

Phone

3126423368

Tax Period

2025-01-01 to 2025-12-31

Dental Assisting National Board Inc, founded in 1949, is a mid-sized nonprofit that reported $11.3M in total revenue in fiscal year 2025.

Mission

To promote the public good by providing credentialing services and education to the dental community. We accomplish and measure the success of this mission through creation of valid dental assisting exams, recertification requirement integrity, education courses and continuing education, and valuable, visible and accessible DANB exams, Certificates and Certifications.

Program Service Accomplishments

Program 1

Develop and administer competency exams for dental assistants.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $10,781,130

Investment Income $180,208

Other Revenue $321,509

TOTAL REVENUE $11,282,847

Expense Breakdown

Grants Paid $26,500

Salaries & Benefits $6,473,059

Fundraising Expenses $0

Other Expenses $4,764,172

TOTAL EXPENSES $11,263,731

Year-over-Year Comparison

	2025	2024	Change
Revenue	$11,282,847	$11,503,319	0.0%
Expenses	$11,263,731	$10,681,581	+0.1%
Net Income	$19,116	$821,738	-1.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$909,848

Total Directors

$28,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Barbara Mousel	Chair	1.00	Officer Director	$1,500	$0	$1,500
Sandra Garcia Young	Chair-elect	1.00	Officer Director	$1,500	$0	$1,500
Kimberly Plate	Immediate Past Chair	1.00	Officer Director	$7,500	$0	$7,500
Kerri Friel	Secretary/Treasurer (From 8/25)	1.00	Officer Director	$1,500	$0	$1,500
Meagan Mitchell	Secretary/Treasurer (Until 8/25)	1.00	Officer Director	$1,500	$0	$1,500
Vicki Brett	Board Member	1.00	Director	$1,500	$0	$1,500
Stephanie Bustos	Board Member	1.00	Director	$1,500	$0	$1,500
Tanya Dorf Brunner	Board Member	1.00	Director	$1,500	$0	$1,500
Carlos Gaxiola	Board Member	1.00	Director	$1,500	$0	$1,500
Frank Maggio	Board Member	1.00	Director	$1,500	$0	$1,500
Renee McNally	Board Member	1.00	Director	$1,500	$0	$1,500
Kishan Patel	Board Member	1.00	Director	$1,500	$0	$1,500
Royann Royer	Board Member	1.00	Director	$1,500	$0	$1,500
Janee Tamayo	Board Member	1.00	Director	$1,500	$0	$1,500
Lindsey Yates	Board Member	1.00	Director	$1,500	$0	$1,500
Laura L Skarnulis	Chief Executive Officer	40.00	Officer	$482,513	$73,936	$556,449
Aaron S White	Chief Operating Officer (Until 6/25)	40.00	Officer	$270,062	$18,768	$288,830
Phara Rodrigue	Chief Operating Officer (From 10/25)	40.00	Officer	$49,882	$1,187	$51,069
Robert A Sautter	Chief Financial Officer	40.00	Highest	$288,868	$26,377	$315,245
Jennifer Hawley Price	Chief Partnership & Engagement	40.00	Highest	$256,269	$28,575	$284,844
Hanna Aronovich	Chief Marketing & Strategy	40.00	Highest	$266,896	$27,789	$294,685
Johnna M Gueorguieva	Dir of Assessments	40.00	Highest	$205,381	$39,764	$245,145

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$11,282,847	$11,263,731	$13,308,882	$19,116
2024	$11,503,319	$10,681,581	$12,981,629	$821,738
2023	$9,381,952	$9,922,762	$13,050,939	$-540,810
2022	$9,729,380	$9,389,651	$12,829,798	$339,729
2022	$2,751,992	$2,954,812	$13,231,638	$-202,820
2021	$9,641,099	$8,647,927	$14,302,539	$993,172
2020	$7,665,210	$8,122,797	$12,022,361	$-457,587
2019	$8,937,893	$8,907,024	$9,477,231	$30,869
2018	$9,106,570	$7,647,485	$9,388,146	$1,459,085