Civic Intelligence

American Board of Professional Psychology

EIN 37-0817161 • 501(c)6 • Chapel Hill, NC

View Organization Page

Profile

The evaluation of specialist in professional psychology who voluntarily submit for candidacy and examination, and to certify those who qualify. The organization assures the public that the specialists it certifites have completed the education, training, experience and professional standing required by the specialty.

600 Market Street G03Chapel Hill, NC 27516

www.abpp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.48x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$252,246

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

15%

Faster asset growth than 74% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

7.9%

Faster revenue growth than 57% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$2,235,691

Up $286,656 (+15%) from 2023

Liabilities

Up

$830,434

Up $5,666 (+0.7%) from 2023

Net Assets

Up

$1,405,257

Up $280,990 (+25%) from 2023

Operations
Liabilities / Revenue81st percentileNet Margin78th percentile

Revenue

Up

$1,725,010

Up $125,947 (+7.9%) from 2023

Expenses

Up

$1,452,958

Up $131,848 (+10.0%) from 2023

Net Income

Down

$272,052

Down $5,901 (-2.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $442,427Liabilities 2010: $20,938Net Assets 2010: $421,4892010Assets 2011: $723,314Liabilities 2011: $21,860Net Assets 2011: $701,4542011Assets 2012: $928,629Liabilities 2012: $23,393Net Assets 2012: $905,2362012Assets 2013: $1,043,673Liabilities 2013: $29,958Net Assets 2013: $1,013,7152013Assets 2014: $1,161,770Liabilities 2014: $22,695Net Assets 2014: $1,139,0752014Assets 2015: $1,203,610Liabilities 2015: $30,165Net Assets 2015: $1,173,4452015Assets 2016: $1,114,185Liabilities 2016: $47,568Net Assets 2016: $1,066,6172016Assets 2017: $1,189,986Liabilities 2017: $40,295Net Assets 2017: $1,149,6912017Assets 2018: $1,126,632Liabilities 2018: $127,949Net Assets 2018: $998,6832018Assets 2020: $1,354,543Liabilities 2020: $793,313Net Assets 2020: $561,2302020Assets 2021: $1,843,545Liabilities 2021: $630,656Net Assets 2021: $1,212,8892021Assets 2022: $1,467,411Liabilities 2022: $701,841Net Assets 2022: $765,5702022Assets 2023: $1,949,035Liabilities 2023: $824,768Net Assets 2023: $1,124,2672023Assets 2024: $2,235,691Liabilities 2024: $830,434Net Assets 2024: $1,405,2572024

Highlighted filing

2024

Assets$2,235,691
Liabilities$830,434
Net Assets$1,405,257
Open 2024 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $877,7262010Expenses 2011: $847,8362011Expenses 2012: $925,2002012Revenue 2013: $1,108,218Expenses 2013: $999,739Net Income 2013: $108,4792013Revenue 2014: $1,225,333Expenses 2014: $1,099,973Net Income 2014: $125,3602014Revenue 2015: $1,193,052Expenses 2015: $1,147,828Net Income 2015: $45,2242015Revenue 2016: $1,079,742Expenses 2016: $1,192,791Net Income 2016: -$113,0492016Revenue 2017: $1,189,398Expenses 2017: $1,114,716Net Income 2017: $74,6822017Revenue 2018: $1,126,558Expenses 2018: $1,277,311Net Income 2018: -$150,7532018Revenue 2020: $1,171,267Expenses 2020: $992,146Net Income 2020: $179,1212020Revenue 2021: $1,617,897Expenses 2021: $982,039Net Income 2021: $635,8582021Revenue 2022: $1,120,596Expenses 2022: $1,381,003Net Income 2022: -$260,4072022Revenue 2023: $1,599,063Expenses 2023: $1,321,110Net Income 2023: $277,9532023Revenue 2024: $1,725,010Expenses 2024: $1,452,958Net Income 2024: $272,0522024

Highlighted filing

2024

Revenue$1,725,010
Expenses$1,452,958
Net Income$272,052
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,235,691
Liabilities
$830,434
Net assets
$1,405,257
Revenue
$1,725,010
Expenses
$1,452,958
Net income
$272,052
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.83$1.41$1.73$1.45$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.82$1.12$1.60$1.32$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.70$0.77$1.12$1.38$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.63$1.21$1.62$0.98$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.79$0.56$1.17$0.99$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.13$1.00$1.13$1.28$0.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.04$1.15$1.19$1.11$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.05$1.07$1.08$1.19$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.03$1.17$1.19$1.15$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.02$1.14$1.23$1.10$0.13
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.03$1.01$1.11$1.00$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.02$0.91$0.93
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.02$0.70$0.85
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.02$0.42$0.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$1,725,010
Mission and Program Overview

Mission

The evaluation of specialist in professional psychology who voluntarily submit for candidacy and examination, and to certify those who qualify. The organization assures the public that the specialists it certifies have completed the education, training, experience and professional standing required by the specialty.

To increase consumer protection through the examination and certification of psychologists who demonstrate competence in approved specialty areas in professional psychology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,339,598$1,769,903▲ $430,305
Cash and Non-Interest-Bearing Accounts$595,756$464,975▼ $130,781
Accounts Receivable$12,937--
Savings and Temporary Cash Investments$744$813▲ $69
Total Assets$1,949,035$2,235,691▲ $286,656
Liabilities
Deferred Revenue$824,287$800,748▼ $23,539
Accounts Payable and Accrued Expenses-$29,061-
Escrow Account Liability$481$625▲ $144
Total Liabilities$824,768$830,434▲ $5,666
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,124,267$1,405,257▲ $280,990
Total Net Assets Fund Balance$1,124,267$1,405,257▲ $280,990
Total Liabilities and Net Assets / Fund Balance$1,949,035$2,235,691▲ $286,656
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CoxExecutive DirectorFT$237,937$14,309$252,246

Board Members and Trustees

NameTitle
Brenda J SpieglerPast President
J Rick DayPresident
Sharon BowmanPresident Elect
Adam LewinTrustee
Adriana MiuTrustee
Alexander M KhaddoumaTrustee
Bruce S LieseTrustee
Casey StraudTrustee
Catherine DeeringTrustee
Delishia PittmanTrustee
Erin KubeTrustee
Israel SarastiTrustee
James BowTrustee
Jeffrey GoodieTrustee
Jeni MccutcheonTrustee
John M WatkinsTrustee
Kate Brody NoonerTrustee
Kathleen FuchsTrustee
Marianne CelanoTrustee
Mark RosenauerTrustee
Noelle LefforgeTrustee
Serina HooverTrustee
Tamara LynTrustee
Leonardo J CaraballoSecretary
David M CoreyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$250
Program Service Revenue
$1,549,021
Investment Income
$175,739
Other Revenue
$0
All Other Contributions
$250
Change in Net Assets
$272,052

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,725,010
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$54,636
Total Revenue per Audited Statements
$1,779,646
Total Revenue per Form 990
$1,725,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$763,091
Salaries, Compensation, and Employee Benefits$670,135
Grants and Similar Amounts Paid$19,732
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$301,333--$301,333
Current Officers, Directors, Trustees, and Key Employees$238,479--$238,479
Information Technology$219,635--$219,635
Office Expenses$163,273--$163,273
Other Employee Benefits$61,480--$61,480
Conferences and Meetings$54,608--$54,608
Advertising$48,772--$48,772
Payroll Taxes$36,454--$36,454
Pension Plan Contributions$32,389--$32,389
Fees for Services Accounting$17,297--$17,297
Grants to Domestic Orgs$16,000--$16,000
Occupancy$7,897--$7,897
Insurance$4,333--$4,333
Grants to Domestic Individuals$3,732--$3,732
Interest$2,576--$2,576
Other Expenses$566--$566
Total Functional Expenses$1,452,958$0$0$1,452,958

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,452,958
Total Expenses per Audited Statements$1,452,958
Total Expenses per Form 990$1,452,958
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Board of Professional Psychology FoundationLawrence, KS-Donation$16,000
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

“A copy of the form 990 is provided and approved by all members of the board.”

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

“Each voting member, annually, is required to complete a conflict of interest form, which is maintained on file by the organization.”

Form 990, Part VI, Section B, Line 15

“The compensation for the executive director is established by the executive committee. It is based on compensation for comparable positions. It is then approved via approval of annual budget by the board of trustees.”

Form 990, Part VI, Section C, Line 18

“The organizations form 990 are made avaiable to the public upon request and form 990 is available on guidestar.”

Form 990, Part VI, Section C, Line 19

“Each voting member, annually, is required to complete a conflict of interest form, which is maintained on file by the organization”

Filing and Contact Details

Filer

Filer Name
American Board of Professional
EIN
37-0817161
Phone
9195378031
Address
600 MARKET STREET G03, CHAPEL HILL, NC 27516

Signing Officer

Name
David Cox
Title
Executive Director
Phone
9195378031
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Cox
Formed
1995
Legal Domicile
Nc
Voting Board Members
25
Independent Board Members
25
Employees
5
Volunteers
0

Preparer

Firm
Neal Bradsher & Taylor Pa
Address
4721 EMPEROR BOULEVARD SUITE 130, DURHAM, NC 27703
Preparer
Michael Clonch
Phone
9194893369
Supplemental Narrative

Additional Explanations

Part XII, Line 2 C

“The finance committee of the board of directors assumes responsibility for the oversight of the 990. This process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Income taxes the board qualifies as a tax-exempt organization under section 501(c)(6) of the internal revenue code; however, certain activities not directly related to the board's tax-exempt purpose would be subject to taxation as unrelated business income. The board believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions.”

Raw XML AppendixShowing 400 of 541 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AdvertisingGrp/ProgramServicesAmt048772
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IRS990/AllOtherContributionsAmt0250
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE CORPORATION
IRS990/BooksInCareOfDetail/PhoneNum09195378031
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IRS990/BooksInCareOfDetail/USAddress/CityNm0CHAPEL HILL
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0250
IRS990/CYGrantsAndSimilarPaidAmt019732
IRS990/CYInvestmentIncomeAmt0175739
IRS990/CYOtherExpensesAmt0763091
IRS990/CYOtherRevenueAmt00
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IRS990/CYTotalExpensesAmt01452958
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
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IRS990/DeferredRevenueGrp/BOYAmt0824287
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PROVIDING AN EXAMINATION PROCESS DESIGNED TO ASSESS THE COMPETENCIES REQUIRED TO PROVIDE QUALITY SERVICES IN THE SPECIALTY.
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorAdvisedFundInd00
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IRS990/ExpenseAmt01452958
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt017297
IRS990/FeesForServicesAccountingGrp/TotalAmt017297
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IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/PersonNm0BRENDA J SPIEGLER
IRS990/Form990PartVIISectionAGrp/PersonNm1J RICK DAY
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID M COREY
IRS990/Form990PartVIISectionAGrp/PersonNm3ADRIANA MIU
IRS990/Form990PartVIISectionAGrp/PersonNm4ADAM LEWIN
IRS990/Form990PartVIISectionAGrp/PersonNm5BRUCE S LIESE
IRS990/Form990PartVIISectionAGrp/PersonNm6CASEY STRAUD
IRS990/Form990PartVIISectionAGrp/PersonNm7DELISHIA PITTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8CATHERINE DEERING
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFFREY GOODIE
IRS990/Form990PartVIISectionAGrp/PersonNm10MARIANNE CELANO
IRS990/Form990PartVIISectionAGrp/PersonNm11JAMES BOW
IRS990/Form990PartVIISectionAGrp/PersonNm12ERIN KUBE
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN M WATKINS
IRS990/Form990PartVIISectionAGrp/PersonNm14KATE BRODY NOONER
IRS990/Form990PartVIISectionAGrp/PersonNm15JENI MCCUTCHEON
IRS990/Form990PartVIISectionAGrp/PersonNm16NOELLE LEFFORGE
IRS990/Form990PartVIISectionAGrp/PersonNm17KATHLEEN FUCHS
IRS990/Form990PartVIISectionAGrp/PersonNm18MARK ROSENAUER
IRS990/Form990PartVIISectionAGrp/PersonNm19ISRAEL SARASTI
IRS990/Form990PartVIISectionAGrp/PersonNm20LEONARDO J CARABALLO
IRS990/Form990PartVIISectionAGrp/PersonNm21SHARON BOWMAN
IRS990/Form990PartVIISectionAGrp/PersonNm22ALEXANDER M KHADDOUMA
IRS990/Form990PartVIISectionAGrp/PersonNm23SERINA HOOVER
IRS990/Form990PartVIISectionAGrp/PersonNm24TAMARA LYN
IRS990/Form990PartVIISectionAGrp/PersonNm25DAVID COX
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt21PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DIRECTOR
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IRS990/FormationYr01995
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IRS990/GrantsToOrganizationsInd01
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IRS990/InterestGrp/TotalAmt02576
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0EXAMINE SPECIALISTS IN PROFESSIONAL PSYCHOLOGY WHO VOLUNTARILY SUBMIT FOR CANDIDACY AND EXAMINATION, AND TO CERTIFY THOSE WHO QUALIFY. THE ORGANIZATION ASSURES THE PUBLIC THAT THE SPECIALISTS IT CERTIFIES HAVE COMPLETED THE EDUCATION, TRAINING, EXPERIENCE AND PROFESSIONAL STANDING REQUIRED BY THE SPECIALTY.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
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IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01

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