Civic Intelligence

Orthopaedic Nurses Certification Board

990 • Fiscal year 2013 • EIN 22-2899594

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 13, 2014

330 North Wabash Suite 200060611

(888) 561-6622

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.04x

Higher debt load relative to assets than 24% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

38th percentile

0.11x

Higher debt load relative to revenue than 38% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

8th percentile

-14%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

23rd percentile

$40,818

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

29th percentile

-1.0%

Faster asset growth than 29% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

2nd percentile

-42%

Faster revenue growth than 2% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$1,193,492

Down $11,469 (-1.0%) from 2012

Net Assets

Down

$1,149,853

Down $48,281 (-4.0%) from 2012

Liabilities

Up

$43,639

Up $36,812 (+539%) from 2012

Revenue

Down

$402,458

Down $288,953 (-42%) from 2012

Expenses

Up

$457,905

Up $30,908 (+7.2%) from 2012

Net Income

Down

-$55,447

Down $319,861 (-121%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $808,268Liabilities 2010: $8,661Net Assets 2010: $799,6072010Assets 2011: $930,447Liabilities 2011: $30,467Net Assets 2011: $899,9802011Assets 2012: $1,204,961Liabilities 2012: $6,827Net Assets 2012: $1,198,1342012Assets 2013: $1,193,492Liabilities 2013: $43,639Net Assets 2013: $1,149,8532013Assets 2014: $1,257,584Liabilities 2014: $47,560Net Assets 2014: $1,210,0242014Assets 2015: $1,365,628Liabilities 2015: $70,647Net Assets 2015: $1,294,9812015Assets 2016: $1,490,075Liabilities 2016: $77,023Net Assets 2016: $1,413,0522016Assets 2017: $1,569,990Liabilities 2017: $58,958Net Assets 2017: $1,511,0322017Assets 2018: $1,485,154Liabilities 2018: $77,030Net Assets 2018: $1,408,1242018Assets 2019: $1,585,499Liabilities 2019: $39,920Net Assets 2019: $1,545,5792019Assets 2020: $1,621,818Liabilities 2020: $14,318Net Assets 2020: $1,607,5002020Assets 2021: $1,697,048Liabilities 2021: $6,762Net Assets 2021: $1,690,2862021Assets 2022: $1,324,156Liabilities 2022: $71,733Net Assets 2022: $1,252,4232022Assets 2023: $1,244,304Liabilities 2023: $67,582Net Assets 2023: $1,176,7222023Assets 2024: $1,193,522Liabilities 2024: $35,586Net Assets 2024: $1,157,9362024

Highlighted filing

2013

Assets$1,193,492
Liabilities$43,639
Net Assets$1,149,853

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $331,8202010Expenses 2011: $427,8552011Revenue 2012: $691,411Expenses 2012: $426,997Net Income 2012: $264,4142012Revenue 2013: $402,458Expenses 2013: $457,905Net Income 2013: -$55,4472013Revenue 2014: $466,856Expenses 2014: $406,349Net Income 2014: $60,5072014Revenue 2015: $659,672Expenses 2015: $506,737Net Income 2015: $152,9352015Revenue 2016: $656,556Expenses 2016: $571,286Net Income 2016: $85,2702016Revenue 2017: $610,680Expenses 2017: $568,689Net Income 2017: $41,9912017Revenue 2018: $592,004Expenses 2018: $579,328Net Income 2018: $12,6762018Revenue 2019: $533,919Expenses 2019: $528,159Net Income 2019: $5,7602019Revenue 2020: $455,521Expenses 2020: $445,881Net Income 2020: $9,6402020Revenue 2021: $465,048Expenses 2021: $477,719Net Income 2021: -$12,6712021Revenue 2022: $400,156Expenses 2022: $594,834Net Income 2022: -$194,6782022Revenue 2023: $294,698Expenses 2023: $556,362Net Income 2023: -$261,6642023Revenue 2024: $536,319Expenses 2024: $532,626Net Income 2024: $3,6932024

Highlighted filing

2013

Revenue$402,458
Expenses$457,905
Net Income-$55,447
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 13, 2014
Return Version
2013v3.0
Gross Receipts
$453,222
Mission and Program Overview

Mission

Oncb improves musculosketetal health by providing orthodaedic nurses with certifications that promote their professional development and advance the practice of orthopaedic nursing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$864,588$871,788▲ $7,200
Cash and Non-Interest-Bearing Accounts$312,313$287,179▼ $25,134
Prepaid Expenses and Deferred Charges$13,864$22,465▲ $8,601
Accounts Receivable$14,196$12,060▼ $2,136
Total Assets$1,204,961$1,193,492▼ $11,469
Liabilities
Deferred Revenue-$39,855-
Accounts Payable and Accrued Expenses$6,827$3,784▼ $3,043
Total Liabilities$6,827$43,639▲ $36,812
Net Assets / Fund Balance
Unrestricted Net Assets$1,198,134$1,149,853▼ $48,281
Total Net Assets Fund Balance$1,198,134$1,149,853▼ $48,281
Total Liabilities and Net Assets / Fund Balance$1,204,961$1,193,492▼ $11,469
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dottie Roberts - Ex-officioExecutive DirectorPT$40,818$40,818

Board Members and Trustees

NameTitle
Michele M HughesPresident
Amber KujathPresident Elect
Charla JohnsonDirector
Jack DavisDirector
Jacqueline CallahanDirector
Kathy BolmeDirector
Miriam E FelsenburgDirector
Rebecca LasleyDirector
Pam Cupec - Ex OfficioNaon Liaison
Donna KurekSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$352,086
Investment Income
$41,497
Other Revenue
$8,875
Change in Net Assets
$-55,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$402,458
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,166
Total Revenue per Audited Statements
$409,624
Total Revenue per Form 990
$402,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$457,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$103,514
All Other Expenses---$43,796
Other Expenses---$38,282
Office Expenses---$12,023
Fees for Services Accounting---$7,273
Advertising---$6,889
Insurance---$4,094
Fees for Services Legal---$3,630
Information Technology---$3,466
Conferences and Meetings---$91
Total Functional Expenses$0$0$0$457,905

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$457,905
Total Expenses per Audited Statements$457,905
Total Expenses per Form 990$457,905
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization contracts with an individual to serve in the role of executive director. The organization also contracts with smithbucklin corporation to provide administrative, finance and accounting, marketing and information technology services.

Form 990, Part VI, Section B, Line 11

The executive director circulates the form 990 to the board of directors for review and comment.

Form 990, Part VI, Section B, Line 12C

The executive director addresses the policy on a yearly basis asking the board for their comments.

Form 990, Part VI, Section C, Line 19

These documents will be provided upon request.

Filing and Contact Details

Filer

EIN
22-2899594
Phone
8885616622

Signing Officer

Name
Dorothy Roberts
Title
Executive Director
Phone
8885616622
Signed
2014-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorothy Roberts
Formed
1986
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
9
Employees
0
Volunteers
53

Preparer

Preparer
Gregory S Adams
Phone
6305738600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Heuristic solutions/learning builder: total expenses 35,000. Bank charge: total expenses 8,796.

Form 990, Part XII, Line 2C

This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the requirements for accounting for uncertain tax positions. The organization has determined that it is not required to record a liability related to uncertain tax positions for the years ended december 31, 2013 and 2012.

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/RevenueSubtotalAmt0402458
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT IT IS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0457905
IRS990ScheduleD/TotalRevenuePerForm990Amt0402458
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0409624
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0457905
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONTRACTS WITH AN INDIVIDUAL TO SERVE IN THE ROLE OF EXECUTIVE DIRECTOR. THE ORGANIZATION ALSO CONTRACTS WITH SMITHBUCKLIN CORPORATION TO PROVIDE ADMINISTRATIVE, FINANCE AND ACCOUNTING, MARKETING AND INFORMATION TECHNOLOGY SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR CIRCULATES THE FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR ADDRESSES THE POLICY ON A YEARLY BASIS ASKING THE BOARD FOR THEIR COMMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS WILL BE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4HEURISTIC SOLUTIONS/LEARNING BUILDER: TOTAL EXPENSES 35,000. BANK CHARGE: TOTAL EXPENSES 8,796.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10NATIONAL ASSOCIATION OF ORTHOPAEDIC NURSES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0222308575
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTES EDUCATION FOR NURSING CARE OF THOSE WITH ORTHOPAEDIC CONDITIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10330 N WABASH AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0CHICAGO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode060611
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01204961
IRS990/TotalAssetsEOYAmt01193492
IRS990/TotalAssetsGrp/BOYAmt01204961
IRS990/TotalAssetsGrp/EOYAmt01193492
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0457905
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06827
IRS990/TotalLiabilitiesEOYAmt043639
IRS990/TotalLiabilitiesGrp/BOYAmt06827
IRS990/TotalLiabilitiesGrp/EOYAmt043639
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01198134
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01149853
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0352086
IRS990/TotalReportableCompFromOrgAmt040818
IRS990/TotalRevenueGrp/ExclusionAmt041497
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0360961
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0402458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01204961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01193492
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01198134
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01149853
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10330 NORTH WABASH SUITE 2000
IRS990/USAddress/City0CHICAGO
IRS990/USAddress/State0IL
IRS990/USAddress/ZIPCode060611
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ONCB.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOROTHY ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08885616622
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10ORTHOPAEDIC NURSES CERTIFICATION BOARD
ReturnHeader/Filer/BusinessNameControlTxt0ORTH
ReturnHeader/Filer/EIN0222899594
ReturnHeader/Filer/PhoneNum08885616622
ReturnHeader/Filer/USAddress/AddressLine10330 NORTH WABASH SUITE 2000
ReturnHeader/Filer/USAddress/City0CHICAGO
ReturnHeader/Filer/USAddress/State0IL
ReturnHeader/Filer/USAddress/ZIPCode060611
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101301 W 22ND ST STE 1100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0OAK BROOK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode060523
ReturnHeader/PreparerPersonGrp/PhoneNum06305738600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY S ADAMS
ReturnHeader/ReturnTs02014-06-17T08:37:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.04$1.16$0.54$0.53$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.07$1.18$0.29$0.56$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.07$1.25$0.40$0.59$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.01$1.69$0.47$0.48$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.01$1.61$0.46$0.45$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.04$1.55$0.53$0.53$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.08$1.41$0.59$0.58$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.06$1.51$0.61$0.57$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.08$1.41$0.66$0.57$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.07$1.29$0.66$0.51$0.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.05$1.21$0.47$0.41$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.19$0.04$1.15$0.40$0.46$0.06
2012Summary only. Only limited summary data is available for this year.$1.20$0.01$1.20$0.69$0.43$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.03$0.90$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$0.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)6 • $1M-$5M nonprofits