Civic Intelligence

American Board of Industrial Hygiene

990 • Fiscal year 2013 • EIN 25-6066195

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 19, 2014

Organization ProfileWWW.ABIH.ORG
6015 W St Joseph Suite 10248917

(517) 321-2638

Siviq Scores

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

Liabilities / Assets

57th percentile

0.24x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.50x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

38th percentile

0.7%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

58th percentile

$154,971

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

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

Asset Growth

50th percentile

4.6%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$2,574,128

Up $114,374 (+4.6%) from 2012

Net Assets

Up

$1,944,785

Up $287,760 (+17%) from 2012

Liabilities

Down

$629,343

Down $173,386 (-22%) from 2012

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin38th percentile

Revenue

$1,248,472

No earlier filing loaded for comparison.

Expenses

Up

$1,239,492

Up $42,739 (+3.6%) from 2012

Net Income

$8,980

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth50th 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

2013

Assets$2,574,128
Liabilities$629,343
Net Assets$1,944,785
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2013

Revenue$1,248,472
Expenses$1,239,492
Net Income$8,980
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 19, 2014
Return Version
2013v3.1
Gross Receipts
$1,248,976
Mission and Program Overview

Mission

Promote profession of industrial hygiene.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,823,701$2,028,897▲ $205,196
Savings and Temporary Cash Investments$585,879$503,458▼ $82,421
Prepaid Expenses and Deferred Charges$18,515$15,597▼ $2,918
Land, Buildings, and Equipment, Net$16,609$13,868▼ $2,741
Intangible Assets$11,161$9,960▼ $1,201
Accounts Receivable$3,803$2,311▼ $1,492
Cash and Non-Interest-Bearing Accounts$86$37▼ $49
Total Assets$2,459,754$2,574,128▲ $114,374
Liabilities
Deferred Revenue$762,995$566,930▼ $196,065
Accounts Payable and Accrued Expenses$39,734$62,413▲ $22,679
Total Liabilities$802,729$629,343▼ $173,386
Net Assets / Fund Balance
Unrestricted Net Assets$1,656,990$1,944,785▲ $287,795
Temporarily Rstr Net Assets$35--
Total Net Assets Fund Balance$1,657,025$1,944,785▲ $287,760
Total Liabilities and Net Assets / Fund Balance$2,459,754$2,574,128▲ $114,374

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,868$69,901$83,769
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LYNN O'DONNELLExecutive DiFT$146,199$8,772$154,971
LYNN O'DONNELLExecutive Director-$146,199$8,772$154,971

Board Members and Trustees

NameTitle
Mark FinnChair
Lydia RentonPast Chair
Bret ClausenDirector
David RoskelleyDirector
Kimberly CastillionDirector
Michael LarranagaDirector
Nicole GreesonDirector
Patricia BeachDirector
Shamini SamuelDirector
Susan RippleDirector
Timothy PazDirector
Janet KeyesDirector Thr
Michael ShanklinPublic Membe
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,177,278
Investment Income
$71,794
Other Revenue
$-600
Change in Net Assets
$8,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,248,472
Revenue Not Reported on Form 990
$278,780
Total Revenue per Audited Statements
$1,527,252
Total Revenue per Form 990
$1,248,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$632,629
Salaries, Compensation, and Employee Benefits$606,863
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$359,765
Current Officers, Directors, Trustees, and Key Employees---$154,971
Fees for Services Other---$111,569
Conferences and Meetings---$92,794
Advertising---$81,174
Office Expenses---$79,011
Occupancy---$40,468
Travel---$37,571
Payroll Taxes---$37,373
Information Technology---$37,328
Other Employee Benefits---$33,525
Fees for Services Legal---$23,214
Pension Plan Contributions---$21,229
Fees for Services Accounting---$14,365
Other Expenses---$10,549
Insurance---$8,204
Depreciation Depletion---$6,958
Total Functional Expenses$0$0$0$1,239,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,239,492
Total Expenses per Audited Statements$1,239,492
Total Expenses per Form 990$1,239,492
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Page 6, Part VI, Line 4

“The organization updated its bylaws and policies and procedures manuals during 2013.”

Form 990, Page 6, Part VI, Line 11B

“Draft of form 990 is submitted to all board members for review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“All staff and volunteers are charged with upholding the policies and procedures of abih. As a condition, and in consideration, of being employed by or selected and serving in a volunteer capacity with abih, 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, Page 6, Part VI, Line 15A

“The executive director's compensation is determined by the board members.”

Form 990, Page 6, Part VI, 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. The form 990 is made available to the public on www.guidestar.org.”

Filing and Contact Details

Filer

EIN
25-6066195
Phone
5173212638

Signing Officer

Name
LYNN O'DONNELL
Title
Executive Director
Phone
5173212638
Signed
2014-06-19

Organization Details

Principal Officer
LYNN O'DONNELL
Formed
1960
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
20

Preparer

Preparer
Vickie L Crouch
Phone
5173321900
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“All 12 board members are volunteers. The additional volunteers are cihs who assist in writing and validating exam questions.”

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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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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-600
IRS990/OtherRevenueTotalAmt0-600
IRS990/OtherSalariesAndWagesGrp/TotalAmt0359765
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt037373
IRS990/PensionPlanContributionsGrp/TotalAmt021229
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015597
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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL RENEWAL FEES
IRS990/ProgramServiceRevenueGrp/Desc1EXAMINATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3SEALS, FRAMES, ETC.
IRS990/ProgramServiceRevenueGrp/Desc4LATE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0875905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1191850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt285125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319073
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45325
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1191850
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IRS990/PYInvestmentIncomeAmt018797
IRS990/PYOtherExpensesAmt0584588
IRS990/PYOtherRevenueAmt01254
IRS990/PYProgramServiceRevenueAmt01093663
IRS990/PYRevenuesLessExpensesAmt0-83039
IRS990/PYSalariesCompEmpBnftPaidAmt0612165
IRS990/PYTotalExpensesAmt01196753
IRS990/PYTotalRevenueAmt01113714
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08980
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt069901
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt083769
IRS990ScheduleD/ExpensesSubtotalAmt01239492
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0278780
IRS990ScheduleD/RevenueNotReportedAmt0278780
IRS990ScheduleD/RevenueSubtotalAmt01248472
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013868
IRS990ScheduleD/TotalExpensesPerForm990Amt01239492
IRS990ScheduleD/TotalRevenuePerForm990Amt01248472
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08772
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LYNN O'DONNELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL 12 BOARD MEMBERS ARE VOLUNTEERS. THE ADDITIONAL VOLUNTEERS ARE CIHS WHO ASSIST IN WRITING AND VALIDATING EXAM QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION UPDATED ITS BYLAWS AND POLICIES AND PROCEDURES MANUALS DURING 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DRAFT OF FORM 990 IS SUBMITTED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL STAFF AND VOLUNTEERS ARE CHARGED WITH UPHOLDING THE POLICIES AND PROCEDURES OF ABIH. AS A CONDITION, AND IN CONSIDERATION, OF BEING EMPLOYED BY OR SELECTED AND SERVING IN A VOLUNTEER CAPACITY WITH ABIH, 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/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN 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. THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC ON WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0802729
IRS990/TotalLiabilitiesEOYAmt0629343
IRS990/TotalLiabilitiesGrp/BOYAmt0802729
IRS990/TotalLiabilitiesGrp/EOYAmt0629343
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01657025
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IRS990/TotalProgramServiceRevenueAmt01177278
IRS990/TotalReportableCompFromOrgAmt0146199
IRS990/TotalRevenueGrp/ExclusionAmt071698
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01176774
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01248472
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02574128
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01656990
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine106015 W ST JOSEPH SUITE 102
IRS990/USAddress/City0LANSING
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048917
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.ABIH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN O'DONNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05173212638
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN BOARD OF INDUSTRIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine20HYGIENE
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0256066195
ReturnHeader/Filer/PhoneNum05173212638
ReturnHeader/Filer/USAddress/AddressLine106015 W ST JOSEPH SUITE 102
ReturnHeader/Filer/USAddress/City0LANSING
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048917
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382024865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10LAYTON & RICHARDSON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101000 COOLIDGE RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EAST LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,574,128
Liabilities
$629,343
Net assets
$1,944,785
Revenue
$1,248,472
Expenses
$1,239,492
Net income
$8,980
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