Civic Intelligence

National Association for Proficiency Testing

990 • Fiscal year 2021 • EIN 41-1868207

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 02, 2022

3470 Washington Drive Suite 122Eagan, MN 55122

(952) 303-6126

Siviq Scores

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

Liabilities / Assets

77th percentile

0.25x

Higher debt load relative to assets than 77% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

74th percentile

0.21x

Higher debt load relative to revenue than 74% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

63rd percentile

21%

Higher net margin than 63% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$50,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

73rd percentile

28%

Faster asset growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

58th percentile

22%

Faster revenue growth than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$611,996

Up $134,845 (+28%) from 2020

Net Assets

Up

$458,266

Up $153,651 (+50%) from 2020

Liabilities

Down

$153,730

Down $18,806 (-11%) from 2020

Revenue

Up

$719,063

Up $130,339 (+22%) from 2020

Expenses

Down

$565,412

Down $129,772 (-19%) from 2020

Net Income

Up

$153,651

Up $260,111 (+244%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $307,165Liabilities 2011: $20,144Net Assets 2011: $287,0212011Assets 2012: $317,298Liabilities 2012: $26,490Net Assets 2012: $290,8082012Assets 2013: $327,075Liabilities 2013: $27,582Net Assets 2013: $299,4932013Assets 2014: $401,850Liabilities 2014: $90,840Net Assets 2014: $311,0102014Assets 2015: $308,490Liabilities 2015: $38,088Net Assets 2015: $270,4022015Assets 2016: $317,685Liabilities 2016: $41,256Net Assets 2016: $276,4292016Assets 2017: $438,416Liabilities 2017: $29,309Net Assets 2017: $409,1072017Assets 2018: $423,183Liabilities 2018: $26,038Net Assets 2018: $397,1452018Assets 2019: $413,432Liabilities 2019: $2,357Net Assets 2019: $411,0752019Assets 2020: $477,151Liabilities 2020: $172,536Net Assets 2020: $304,6152020Assets 2021: $611,996Liabilities 2021: $153,730Net Assets 2021: $458,2662021Assets 2022: $524,747Liabilities 2022: $171,408Net Assets 2022: $353,3392022Assets 2023: $515,713Liabilities 2023: $151,831Net Assets 2023: $363,8822023

Highlighted filing

2021

Assets$611,996
Liabilities$153,730
Net Assets$458,266

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $373,1662011Expenses 2012: $483,8652012Revenue 2013: $513,278Expenses 2013: $504,591Net Income 2013: $8,6872013Revenue 2014: $518,441Expenses 2014: $531,498Net Income 2014: -$13,0572014Revenue 2015: $536,527Expenses 2015: $552,104Net Income 2015: -$15,5772015Revenue 2016: $585,306Expenses 2016: $579,279Net Income 2016: $6,0272016Revenue 2017: $594,865Expenses 2017: $462,187Net Income 2017: $132,6782017Revenue 2018: $575,721Expenses 2018: $587,683Net Income 2018: -$11,9622018Revenue 2019: $606,654Expenses 2019: $592,724Net Income 2019: $13,9302019Revenue 2020: $588,724Expenses 2020: $695,184Net Income 2020: -$106,4602020Revenue 2021: $719,063Expenses 2021: $565,412Net Income 2021: $153,6512021Revenue 2022: $619,599Expenses 2022: $724,526Net Income 2022: -$104,9272022Revenue 2023: $570,331Expenses 2023: $559,788Net Income 2023: $10,5432023

Highlighted filing

2021

Revenue$719,063
Expenses$565,412
Net Income$153,651
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 2, 2022
Return Version
2021v4.0
Gross Receipts
$719,063
Mission and Program Overview

Mission

Scientific and educational association dedicated to improvement of measurement quality.

To provide the best information, tools and service to help improve measurement processes and results through participation in interlaboratory comparisons and proficiency testing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$307,729$459,527▲ $151,798
Accounts Receivable$101,004$111,746▲ $10,742
Land, Buildings, and Equipment, Net$68,418$40,723▼ $27,695
Total Assets$477,151$611,996▲ $134,845
Liabilities
Unsecured Notes Loans Payable$165,393$154,448▼ $10,945
Accounts Payable and Accrued Expenses$2,289$113▼ $2,176
Other Liabilities$4,854$-831▼ $5,685
Total Liabilities$172,536$153,730▼ $18,806
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$304,615$458,266▲ $153,651
Total Net Assets Fund Balance$304,615$458,266▲ $153,651
Total Liabilities and Net Assets / Fund Balance$477,151$611,996▲ $134,845

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$36,227$39,245$75,472
Equipment$4,496$66,376$70,872
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carol HockertManaging Director-$50,000$50,000
Charles EllisBoard MemberPT$25,986$25,986
Richard BryntesonBoard MemberPT$20,800$20,800

Board Members and Trustees

NameTitle
Deborah NazimissBoard Member
James D PittsBoard Member
Mark ChristiansonBoard Member
Patrick ElliotSecretary
Chris GrachanenTreasurer
Gaylord DegrootVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$128,561
Program Service Revenue
$590,502
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$153,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$359,076
Other Expenses$206,336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,053$57,513-$287,566
Fees for Services Other$62,740$3,080-$65,820
Current Officers, Directors, Trustees, and Key Employees$37,429$9,357-$46,786
Occupancy$28,796$2,504-$31,300
Travel$28,495--$28,495
Depreciation Depletion$26,864$831-$27,695
Payroll Taxes$19,779$4,945-$24,724
Office Expenses$5,706$2,600-$8,306
Interest$6,702--$6,702
Advertising$3,582--$3,582
Fees for Services Accounting-$3,500-$3,500
All Other Expenses$1,048$1,840-$2,888
Other Expenses$2,350$46-$2,350
Information Technology$2,334--$2,334
Fees for Services Legal$1,714--$1,714
Insurance$1,243--$1,243
Conferences and Meetings$782--$782
Total Functional Expenses$478,536$86,876$0$565,412
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$-831
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

Senior administration reviews all documents before filing.

Form 990, Page 6, Part VI, Line 18

All documents are made available upon request of the participant and/or member.

Form 990, Page 6, Part VI, Line 19

All documents are made available upon request of the participant and/or member.

Filing and Contact Details

Filer

Filer Name
National Association for
EIN
41-1868207
Address
3470 WASHINGTON DRIVE SUITE 122, EAGAN, MN 55122

Signing Officer

Name
Carol Hockert
Title
Managing Director
Phone
9523036126
Signed
2022-08-02

Organization Details

Principal Officer
Carol Hockert
Formed
1996
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
7
Employees
7
Volunteers
22

Preparer

Firm
Olson Clough & Leblanc Ltd
Address
10580 WAYZATA BLVD STE 200, MINNETONKA, MN 55305-1525
Preparer
Michael P Amberson
Phone
9525449600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees 56,184 1,441 0 quickbooks fees 5,995 1,499 0 bank fees 349 87 0 payroll service fees 212 53 0 total 62,740 3,080 0

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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0564772
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE 36,941
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0128561
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt048630
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt045135
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt052440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt046905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0321671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0590502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0509721
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0550439
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0509529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0538753
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02698944
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt011080
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013752
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt012109
IRS990ScheduleA/OtherIncome509Grp/TotalAmt036941
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98790
IRS990ScheduleA/PublicSupportPY509Pct00.98070
IRS990ScheduleA/PublicSupportTotal509Amt03020615
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0719063
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0558351
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0595574
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0561969
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0585658
IRS990ScheduleA/Total509Grp/TotalAmt03020615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0719063
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0558351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0606654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0575721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0597767
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03057556
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04496
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066376
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070872
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036227
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039245
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt075472
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-831
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040723
IRS990ScheduleD/TotalLiabilityAmt0-831
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SENIOR ADMINISTRATION REVIEWS ALL DOCUMENTS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OF THE PARTICIPANT AND/OR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST OF THE PARTICIPANT AND/OR MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROFESSIONAL FEES 56,184 1,441 0 QUICKBOOKS FEES 5,995 1,499 0 BANK FEES 349 87 0 PAYROLL SERVICE FEES 212 53 0 TOTAL 62,740 3,080 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0477151
IRS990/TotalAssetsEOYAmt0611996
IRS990/TotalAssetsGrp/BOYAmt0477151
IRS990/TotalAssetsGrp/EOYAmt0611996
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0128561
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086876
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0478536
IRS990/TotalFunctionalExpensesGrp/TotalAmt0565412
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0172536
IRS990/TotalLiabilitiesEOYAmt0153730
IRS990/TotalLiabilitiesGrp/BOYAmt0172536
IRS990/TotalLiabilitiesGrp/EOYAmt0153730
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0304615
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0458266
IRS990/TotalProgramServiceExpensesAmt0478536
IRS990/TotalProgramServiceRevenueAmt0590502
IRS990/TotalReportableCompFromOrgAmt096786
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0590502
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0719063
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0477151
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0611996
IRS990/TravelGrp/ProgramServicesAmt028495
IRS990/TravelGrp/TotalAmt028495
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0165393
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0154448
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03470 WASHINGTON DRIVE SUITE 122
IRS990/USAddress/CityNm0EAGAN
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055122
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.PROFICIENCY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL HOCKERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09523036126
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROFICIENCY TESTING
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0411868207
ReturnHeader/Filer/USAddress/AddressLine1Txt03470 WASHINGTON DRIVE SUITE 122
ReturnHeader/Filer/USAddress/CityNm0EAGAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055122
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411681939
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OLSON CLOUGH & LEBLANC LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010580 WAYZATA BLVD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MINNETONKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0553051525
ReturnHeader/PreparerPersonGrp/PhoneNum09525449600

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.16$1.52$3.64$5.70$5.60$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$1.71$3.53$6.20$7.25$1.05
2021Detailed filing. Detailed filing data is available for this year.$6.12$1.54$4.58$7.19$5.65$1.54
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$1.73$3.05$5.89$6.95$1.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.13$0.02$4.11$6.07$5.93$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.23$0.26$3.97$5.76$5.88$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.29$4.09$5.95$4.62$1.33
2016Summary only. Only limited summary data is available for this year.$3.18$0.41$2.76$5.85$5.79$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.08$0.38$2.70$5.37$5.52$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.02$0.91$3.11$5.18$5.31$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.27$0.28$2.99$5.13$5.05$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.26$2.91$4.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$0.20$2.87$3.73