WESTERN REGIONAL EXAMINING BOARD

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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

1993

Legal Domicile

Principal Officer

DR ROBERT LAUF

Phone

6232095431

Tax Period

2021-01-01 to 2021-11-30

WESTERN REGIONAL EXAMINING BOARD, founded in 1993, is a community nonprofit that reported $7.8M in total revenue in fiscal year 2021. Revenue decreased 15% compared to the prior year. Expenses of $14.8M exceeded revenue, resulting in a 89% operating deficit.

Mission

THE MISSION OF THE WESTERN REGIONAL EXAMINING BOARD IS TO DEVELOP AND ADMINISTER COMPETENCY ASSESSMENTS FOR STATE AGENCIES THAT LICENSE DENTAL PROFESSIONALS.

Program Service Accomplishments

Program 1

Expenses: $9,963,376 Revenue: $7,349,101

ADMINISTERING EXAMS IN DENTISTRY DENTAL, DENTISTRY HYGIENE, ANESTHESIA AND RESTORATIVE AT 68 TESTING LOCATIONS IN 21 STATES BY THE BOARD AND QUALIFIED REPRESENTATIVES.

Program 2

Expenses: $13,003 Revenue: $109,020

COLLECTING AND REVIEWING CREDENTIALS FOR DENTISTS, DENTAL HYGIENISTS, ANETHESIOLOGISTS AND RESTORATIVE SPECIALISTS TO FORWARD TO LICENSING AND OTHER AGENCIES.

Program 3

Expenses: $8,434 Revenue: $24,171

TRAVEL DEPARTMENT TO MINIMIZE TRAVEL COSTS FOR TESTING SERVICES.

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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 (2021)

Revenue Breakdown

Contributions & Grants $399,815

Program Service Revenue $7,482,292

Investment Income $-76,895

Other Revenue $0

TOTAL REVENUE $7,805,212

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,087,587

Fundraising Expenses $0

Program Expenses $10,261,477

Other Expenses $10,672,178

TOTAL EXPENSES $14,759,765

Year-over-Year Comparison

	2021	2020	Change
Revenue	$7,805,212	$9,133,730	-0.1%
Expenses	$14,759,765	$9,874,150	+0.5%
Net Income	$-6,954,553	$-740,420	+8.4%

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

$1,099,984

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BETH COLE	CEO & SECRET	40.00	Officer	$1,099,984	$0	$1,099,984
DR AIMEE AMELINE	DIRECTOR	N/A	Director	$0	$0	$0
DR MARK CHRISTENSEN	DIRECTOR	N/A	Director	$0	$0	$0
DR STANLEY CRAWFORD	DIRECTOR	N/A	Director	$0	$0	$0
DR JONNA HONGO	DIRECTOR	N/A	Director	$0	$0	$0
DR BRUCE HORN	DIRECTOR	N/A	Director	$0	$0	$0
DR DARREN HUDDLESTON	DIRECTOR	N/A	Director	$0	$0	$0
DR RUDY RAMOS JR	DIRECTOR	10.00	Director	$0	$0	$0
DR MICHAEL MORIARITY	DIRECTOR	N/A	Director	$0	$0	$0
AMBER MORAN RDH	DIRECTOR	N/A	Director	$0	$0	$0
KATHY HEIAR RDH	DIRECTOR	N/A	Director	$0	$0	$0
KELLY REICH RDH	DIRECTOR	N/A	Director	$0	$0	$0
JENNIFER PORTER RHD	DIRECTOR	N/A	Director	$0	$0	$0
DR ROBERT LAUF	BOARD PRESID	10.00	Officer	$0	$0	$0

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
2021	$7,805,212	$14,759,765	No data	$-6,954,553
2020	$9,133,730	$9,874,150	$16,798,450	$-740,420
2019	$11,477,184	$10,836,753	$18,527,517	$640,431
2018	$10,640,188	$11,303,705	$16,557,798	$-663,517