THE AMERICAN BOARD OF PERIODONTOLO… - Form 990 Financial Data

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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

1940

Legal Domicile

Principal Officer

EILEEN LORANGER

Phone

3126820919

Tax Period

2023-01-01 to 2023-12-31

THE AMERICAN BOARD OF PERIODONTOLOGY INC, founded in 1940, is a community nonprofit in the Health Care sector that reported $2.0M in total revenue in fiscal year 2023. Expenses of $1.8M left a modest 12% surplus.

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.

Program Service Accomplishments

Program 1

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

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.

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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 (2023)

Revenue Breakdown

Contributions & Grants $12,395

Program Service Revenue $1,910,086

Investment Income $85,381

Other Revenue $0

TOTAL REVENUE $2,007,862

Expense Breakdown

Grants Paid $0

Salaries & Benefits $523,895

Fundraising Expenses $0

Program Expenses $1,103,676

Other Expenses $1,251,726

TOTAL EXPENSES $1,775,621

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,007,862	$1,941,549	+0.0%
Expenses	$1,775,621	$1,463,753	+0.2%
Net Income	$232,241	$477,796	-0.5%

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

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

$275,385

Total Directors

$91,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT FAIELLA	IMMEDIATE PAST PRESIDENT/PRESIDENT	0.50	Officer Director	$1,600	$0	$1,600
CRAIG YONEMURA	SECRETARY/TREASURER/DIRECTOR	0.50	Director	$2,000	$0	$2,000
ANGELA PALAIOLOGOU-GALLIS	PRESIDENT/VICE PRESIDENT	5.00	Officer Director	$2,400	$0	$2,400
BRYAN FRANTZ	DIRECTOR/SECRETARY/TREASURER	0.50	Officer Director	$2,400	$0	$2,400
PAUL LUEPKE	DIRECTOR/VICE-PRESIDENT	0.50	Officer Director	$2,000	$0	$2,000
JOE KRAYER	DIRECTOR	0.50	Director	$2,000	$0	$2,000
NICOLAAS GEURS	DIRECTOR	0.50	Director	$1,600	$0	$1,600
RODRIGO NEIVA	DIRECTOR	0.50	Director	$2,200	$0	$2,200
ANGELO MARIOTTI	DIRECTOR	0.50	Director	$1,800	$0	$1,800
LEENA PALOMO	DIRECTOR	0.50	Director	$2,000	$0	$2,000
RICHARD KAO	DIRECTOR	0.50	Director	$2,400	$0	$2,400
DOUGLAS DIXON	DIRECTOR	0.50	Director	$1,600	$0	$1,600
CHARLES POWELL	IMMEDIATE PAST PRESIDENT/DIR CONTINUING CERTIFICAT	0.50	Officer Director	$67,000	$0	$67,000
EILEEN LORANGER	EXECUTIVE DIRECTOR	40.00	Officer	$190,908	$9,077	$199,985
CATHERINE ENGLEHART	ASSOCIATE EXECUTIVE DIRECTOR	40.00	Highest	$139,460	$5,114	$144,574
BARBARA ROBINETTE	CREDENTIALING PROGRAM MANAGER	40.00	Highest	$106,968	$3,804	$110,772

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
2024	No data	No data	No data	No data
2023	$2,007,862	$1,775,621	$5,210,315	$232,241
2022	$1,941,549	$1,463,753	$4,736,844	$477,796
2021	$2,192,309	$1,344,211	$4,219,173	$848,098
2020	$1,463,245	$874,598	$3,288,347	$588,647
2019	$1,555,438	$1,328,689	$2,409,229	$226,749
2018	$1,586,415	$1,183,431	$2,117,054	$402,984

THE AMERICAN BOARD OF PERIODONTOLOGY INC