Civic Intelligence

American Board of Industrial Hygiene

990 • Fiscal year 2019 • EIN 25-6066195

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 05, 2020

Organization ProfileWWW.ABIH.ORG
6005 W St Joseph Hwy 300Lansing, MI 48917

(517) 321-2638

Siviq Scores

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

Liabilities / Assets

71st percentile

0.33x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

0.57x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

37th percentile

0.9%

Higher net margin than 37% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

63rd percentile

$177,082

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

37th percentile

1.9%

Faster asset growth than 37% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Revenue Growth

59th percentile

5.7%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$2,652,870

Up $99,465 (+3.9%) from 2017

Net Assets

Up

$1,783,565

Up $27,568 (+1.6%) from 2017

Liabilities

Up

$869,305

Up $71,897 (+9.0%) from 2017

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin37th percentile

Revenue

Up

$1,519,474

Up $159,799 (+12%) from 2017

Expenses

Up

$1,506,112

Up $114,124 (+8.2%) from 2017

Net Income

Up

$13,362

Up $45,675 (+141%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,075,059Liabilities 2010: $507,124Net Assets 2010: $1,567,9352010Assets 2011: $2,235,241Liabilities 2011: $624,021Net Assets 2011: $1,611,2202011Assets 2012: $2,459,754Liabilities 2012: $802,729Net Assets 2012: $1,657,0252012Assets 2013: $2,574,128Liabilities 2013: $629,343Net Assets 2013: $1,944,7852013Assets 2014: $2,318,220Liabilities 2014: $632,940Net Assets 2014: $1,685,2802014Assets 2015: $2,207,921Liabilities 2015: $633,420Net Assets 2015: $1,574,5012015Assets 2016: $2,286,872Liabilities 2016: $656,296Net Assets 2016: $1,630,5762016Assets 2017: $2,553,405Liabilities 2017: $797,408Net Assets 2017: $1,755,9972017Assets 2019: $2,652,870Liabilities 2019: $869,305Net Assets 2019: $1,783,5652019Assets 2020: $3,070,883Liabilities 2020: $934,692Net Assets 2020: $2,136,1912020Assets 2021: $3,659,243Liabilities 2021: $1,106,617Net Assets 2021: $2,552,6262021Assets 2022: $3,609,158Liabilities 2022: $1,527,890Net Assets 2022: $2,081,2682022Assets 2023: $3,656,277Liabilities 2023: $1,345,359Net Assets 2023: $2,310,9182023Assets 2024: $4,159,565Liabilities 2024: $1,350,752Net Assets 2024: $2,808,8132024

Highlighted filing

2019

Assets$2,652,870
Liabilities$869,305
Net Assets$1,783,565
Open 2019 Filing

Operations Trend

Revenue Growth59th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,003,8932010Expenses 2011: $1,031,1572011Expenses 2012: $1,196,7532012Revenue 2013: $1,248,472Expenses 2013: $1,239,492Net Income 2013: $8,9802013Revenue 2014: $1,301,098Expenses 2014: $1,552,397Net Income 2014: -$251,2992014Revenue 2015: $1,271,513Expenses 2015: $1,298,375Net Income 2015: -$26,8622015Revenue 2016: $1,269,653Expenses 2016: $1,309,084Net Income 2016: -$39,4312016Revenue 2017: $1,359,675Expenses 2017: $1,391,988Net Income 2017: -$32,3132017Revenue 2019: $1,519,474Expenses 2019: $1,506,112Net Income 2019: $13,3622019Revenue 2020: $1,685,253Expenses 2020: $1,302,801Net Income 2020: $382,4522020Revenue 2021: $2,113,003Expenses 2021: $1,434,812Net Income 2021: $678,1912021Revenue 2022: $1,815,028Expenses 2022: $1,575,322Net Income 2022: $239,7062022Revenue 2023: $1,735,983Expenses 2023: $1,868,599Net Income 2023: -$132,6162023Revenue 2024: $1,679,410Expenses 2024: $1,546,214Net Income 2024: $133,1962024

Highlighted filing

2019

Revenue$1,519,474
Expenses$1,506,112
Net Income$13,362
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 5, 2020
Return Version
2019v5.1
Gross Receipts
$1,569,441
Mission and Program Overview

Mission

Promote professionals in the field of environmental health and safety through credentialing.

Promote profession of industrial hygiene

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,711,421$2,033,047▲ $321,626
Savings and Temporary Cash Investments$498,066$529,223▲ $31,157
Prepaid Expenses and Deferred Charges$33,757$50,593▲ $16,836
Land, Buildings, and Equipment, Net$20,038$21,278▲ $1,240
Intangible Assets$3,951$11,193▲ $7,242
Accounts Receivable-$7,436-
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$2,267,333$2,652,870▲ $385,537
Liabilities
Deferred Revenue$728,550$789,825▲ $61,275
Accounts Payable and Accrued Expenses$140,172$79,480▼ $60,692
Total Liabilities$868,722$869,305▲ $583
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,398,611$1,783,565▲ $384,954
Total Net Assets Fund Balance$1,398,611$1,783,565▲ $384,954
Total Liabilities and Net Assets / Fund Balance$2,267,333$2,652,870▲ $385,537

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,278$95,551$116,829
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ulric ChungCEOFT$156,458$20,624$177,082
Ronald DraftaCert. Program Mgr.FT$116,939$35,138$152,077
Diana KobusIpep Exec. DirectorFT$103,791$13,019$116,810

Board Members and Trustees

NameTitle
Dirk YamamotoChair
Jeffery MillerPast Chair
Cynthia HankoVice Chair
Alan LeibowitzDirector
Bob Dehart IiDirector
Cheri MarchamDirector
Donna DoganieroDirector
Jim PowellDirector
Kari BrisolaraDirector
Libby FordDirector
Mary Ann LatkoDirector
Tom GrumblesDirector
Jacqueline ShortPublic Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,446,198
Investment Income
$70,005
Other Revenue
$3,271
Change in Net Assets
$13,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,519,474
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$371,593
Total Revenue per Audited Statements
$1,891,067
Total Revenue per Form 990
$1,519,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$809,576
Other Expenses$696,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$445,969
Other Salaries and Wages---$196,731
Fees for Services Legal---$85,915
Other Employee Benefits---$80,954
Information Technology---$71,329
Occupancy---$67,248
Conferences and Meetings---$56,321
Payroll Taxes---$47,954
All Other Expenses---$39,972
Pension Plan Contributions---$37,968
Travel---$35,432
Advertising---$35,365
Other Expenses---$31,713
Fees for Services Accounting---$26,229
Office Expenses---$25,824
Depreciation Depletion---$7,214
Insurance---$5,853
Total Functional Expenses$0$0$0$1,506,112

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,506,112
Total Expenses per Audited Statements$1,506,112
Total Expenses per Form 990$1,506,112
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Organization's process to review form 990 it is the responsibility of the financial oversight committee to review the form 990 and aid the board of directors in ensuring it is completed and filed.”

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

“All staff and volunteers are charged with upholding the policies and procedures of the organization. As a condition, and in consideration, ofbeing employed by or selected and serving in a volunteer capacity with the organization, and in recognition of the importance of the certification program to the profession, each staff or volunteer member must sign a statement of confidentiality, assignment, and conflict of interest agreement. This agreement must be signed annually.”

Form 990, Part VI, Section B, Line 15A

“The ceo's compensation is determined by the board of directors.”

Form 990, Part VI, Section C, Line 19

“An abstract of the audited financial statements is available to the public on the organization's website (www.abih.org). The governing documents and audited financial statements are kept at the office and are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Board for Global Ehs
EIN
25-6066195
Phone
5173212638
Address
6005 W ST JOSEPH HWY 300, LANSING, MI 48917

Signing Officer

Name
Ulric Chung
Title
CEO
Phone
5173212638
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ulric Chung
Formed
1960
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
20

Preparer

Firm
Clark Schaefer Hackett & Co
Address
3505 COOLIDGE RD, EAST LANSING, MI 48823
Preparer
Vickie Crouch
Phone
5173515508
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

“All board members are volunteers. The additional volunteers are cihs who assist in writing and validating exam questions.”

Line 11 Explanation

“It is the responsibility of the financial oversight committee to review the form 990 and aid the board of directors in ensuring it is completed and filed.”

Financial Statement Notes

PART X, LINE 2:

“The organization evaluates all significant tax positions under a more likely than not threshold as required by u.s. Generally accepted accounting principles. As of december 31, 2019 and 2018, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The organizations tax returns are subject to examination by the appropriate taxing jurisdictions. At december 31, 2019 and 2018, the organizations federal tax returns generally remain open for the last three years.”

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IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt095551
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020038
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021278
IRS990/LandBldgEquipCostOrOtherBssAmt0116829
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt049967
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROMOTE PROFESSION IN THE FIELD OF ENVIRONMENTAL HEALTH AND SAFETY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01398611
IRS990/NetAssetsOrFundBalancesEOYAmt01783565
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt025228
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt025228
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0371593
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01398611
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01783565
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt067248
IRS990/OfficeExpensesGrp/TotalAmt025824
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt080954
IRS990/OtherExpensesGrp/Desc0EXAMINATION SERVICES
IRS990/OtherExpensesGrp/Desc1BANK CHARGES
IRS990/OtherExpensesGrp/Desc2RESERVE PROJECTS
IRS990/OtherExpensesGrp/Desc3ACCREDITATION
IRS990/OtherExpensesGrp/TotalAmt0129455
IRS990/OtherExpensesGrp/TotalAmt143416
IRS990/OtherExpensesGrp/TotalAmt235250
IRS990/OtherExpensesGrp/TotalAmt331713
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt03271
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03271
IRS990/OtherRevenueTotalAmt03271
IRS990/OtherSalariesAndWagesGrp/TotalAmt0196731
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt047954
IRS990/PensionPlanContributionsGrp/TotalAmt037968
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033757
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt050593
IRS990/PrincipalOfficerNm0ULRIC CHUNG
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL RENEWAL FEES
IRS990/ProgramServiceRevenueGrp/Desc1EXAMINATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3STAMPS SEALS
IRS990/ProgramServiceRevenueGrp/Desc4LATE FEE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01109591
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1240905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt278515
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01109591
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1240905
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt278515
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43140
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014927
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt087979
IRS990/PYOtherExpensesAmt0809876
IRS990/PYOtherRevenueAmt01072
IRS990/PYProgramServiceRevenueAmt01363440
IRS990/PYRevenuesLessExpensesAmt0-129710
IRS990/PYSalariesCompEmpBnftPaidAmt0787252
IRS990/PYTotalExpensesAmt01597128
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01467418
IRS990/ReconcilationRevenueExpnssAmt013362
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0498066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0529223
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021278
IRS990ScheduleD/EquipmentGrp/DepreciationAmt095551
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0116829
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01506112
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0371593
IRS990ScheduleD/RevenueNotReportedAmt0371593
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01519474
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EVALUATES ALL SIGNIFICANT TAX POSITIONS UNDER A MORE LIKELY THAN NOT THRESHOLD AS REQUIRED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS OF DECEMBER 31, 2019 AND 2018, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ORGANIZATIONS TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AT DECEMBER 31, 2019 AND 2018, THE ORGANIZATIONS FEDERAL TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021278
IRS990ScheduleD/TotalExpensesPerForm990Amt01506112
IRS990ScheduleD/TotalRevenuePerForm990Amt01519474
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01891067
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01506112
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0156458
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1116939
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09502
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt17332
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011122
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt127806
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ULRIC CHUNG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RONALD DRAFTA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CERT. PROGRAM MGR.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0177082
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1152077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BOARD MEMBERS ARE VOLUNTEERS. THE ADDITIONAL VOLUNTEERS ARE CIHS WHO ASSIST IN WRITING AND VALIDATING EXAM QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 IT IS THE RESPONSIBILITY OF THE FINANCIAL OVERSIGHT COMMITTEE TO REVIEW THE FORM 990 AND AID THE BOARD OF DIRECTORS IN ENSURING IT IS COMPLETED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL STAFF AND VOLUNTEERS ARE CHARGED WITH UPHOLDING THE POLICIES AND PROCEDURES OF THE ORGANIZATION. AS A CONDITION, AND IN CONSIDERATION, OFBEING EMPLOYED BY OR SELECTED AND SERVING IN A VOLUNTEER CAPACITY WITH THE ORGANIZATION, AND IN RECOGNITION OF THE IMPORTANCE OF THE CERTIFICATION PROGRAM TO THE PROFESSION, EACH STAFF OR VOLUNTEER MEMBER MUST SIGN A STATEMENT OF CONFIDENTIALITY, ASSIGNMENT, AND CONFLICT OF INTEREST AGREEMENT. THIS AGREEMENT MUST BE SIGNED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEO'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AN ABSTRACT OF THE AUDITED FINANCIAL STATEMENTS IS AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE (WWW.ABIH.ORG). THE GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE KEPT AT THE OFFICE AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IT IS THE RESPONSIBILITY OF THE FINANCIAL OVERSIGHT COMMITTEE TO REVIEW THE FORM 990 AND AID THE BOARD OF DIRECTORS IN ENSURING IT IS COMPLETED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5LINE 11 EXPLANATION
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02267333
IRS990/TotalAssetsEOYAmt02652870
IRS990/TotalAssetsGrp/BOYAmt02267333

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,652,870
Liabilities
$869,305
Net assets
$1,783,565
Revenue
$1,519,474
Expenses
$1,506,112
Net income
$13,362
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$1.35$2.81$1.68$1.55$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.66$1.35$2.31$1.74$1.87$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.61$1.53$2.08$1.82$1.58$0.24
2021Detailed filing. Detailed filing data is available for this year.$3.66$1.11$2.55$2.11$1.43$0.68
2020Detailed filing. Detailed filing data is available for this year.$3.07$0.93$2.14$1.69$1.30$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.65$0.87$1.78$1.52$1.51$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.55$0.80$1.76$1.36$1.39$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.29$0.66$1.63$1.27$1.31$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.21$0.63$1.57$1.27$1.30$0.03
2014Detailed filing. Detailed filing data is available for this year.$2.32$0.63$1.69$1.30$1.55$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.57$0.63$1.94$1.25$1.24$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.80$1.66$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.62$1.61$1.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.51$1.57$1.00