Civic Intelligence

North American Specialized Coagulation Laboratory Association

990 • Fiscal year 2023 • EIN 41-1996160

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 22, 2024

121 14th St NE Ste BRochester, MN 55906

(507) 281-1468

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$32,638

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

70th percentile

27%

Faster revenue growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$880,637

Up $102,541 (+13%) from 2022

Net Assets

Up

$880,637

Up $102,541 (+13%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$399,001

Up $85,178 (+27%) from 2022

Expenses

Up

$296,460

Up $10,772 (+3.8%) from 2022

Net Income

Up

$102,541

Up $74,406 (+264%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $85,979Liabilities 2011: $02011Assets 2012: $144,001Liabilities 2012: $0Net Assets 2012: $144,0012012Assets 2013: $187,731Liabilities 2013: $0Net Assets 2013: $187,7312013Assets 2014: $214,104Liabilities 2014: $0Net Assets 2014: $214,1042014Assets 2015: $248,939Liabilities 2015: $0Net Assets 2015: $248,9392015Assets 2016: $308,236Liabilities 2016: $0Net Assets 2016: $308,2362016Assets 2017: $288,265Liabilities 2017: $0Net Assets 2017: $288,2652017Assets 2018: $381,673Liabilities 2018: $0Net Assets 2018: $381,6732018Assets 2019: $480,928Liabilities 2019: $0Net Assets 2019: $480,9282019Assets 2020: $539,071Liabilities 2020: $0Net Assets 2020: $539,0712020Assets 2021: $749,961Liabilities 2021: $0Net Assets 2021: $749,9612021Assets 2022: $778,096Liabilities 2022: $0Net Assets 2022: $778,0962022Assets 2023: $880,637Liabilities 2023: $0Net Assets 2023: $880,6372023Assets 2024: $918,993Liabilities 2024: $866Net Assets 2024: $918,1272024

Highlighted filing

2023

Assets$880,637
Liabilities$0
Net Assets$880,637

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $146,023Expenses 2011: $191,434Net Income 2011: -$45,4112011Revenue 2012: $238,896Expenses 2012: $167,249Net Income 2012: $71,6472012Revenue 2013: $209,105Expenses 2013: $165,375Net Income 2013: $43,7302013Revenue 2014: $287,273Expenses 2014: $260,900Net Income 2014: $26,3732014Revenue 2015: $225,150Expenses 2015: $190,315Net Income 2015: $34,8352015Revenue 2016: $219,718Expenses 2016: $160,421Net Income 2016: $59,2972016Revenue 2017: $179,079Expenses 2017: $199,050Net Income 2017: -$19,9712017Revenue 2018: $301,896Expenses 2018: $208,488Net Income 2018: $93,4082018Revenue 2019: $310,787Expenses 2019: $211,532Net Income 2019: $99,2552019Revenue 2020: $294,714Expenses 2020: $236,571Net Income 2020: $58,1432020Revenue 2021: $470,660Expenses 2021: $259,770Net Income 2021: $210,8902021Revenue 2022: $313,823Expenses 2022: $285,688Net Income 2022: $28,1352022Revenue 2023: $399,001Expenses 2023: $296,460Net Income 2023: $102,5412023Revenue 2024: $329,023Expenses 2024: $291,533Net Income 2024: $37,4902024

Highlighted filing

2023

Revenue$399,001
Expenses$296,460
Net Income$102,541
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 22, 2024
Return Version
2023v5.0
Gross Receipts
$399,001
Mission and Program Overview

Mission

Nascola's primary mission is to provide external quality assessment (proficiency testing) for tests used to diagnose bleeding or prothrombotic disorders, thereby promoting high standards of performance and practice for specialized coagulation laboratories in the usa, canada, mexico, central america and the caribbean. Other missions of nascola include promoting education for physicians, laboratory technologists, and other healthcare professionals, enhancing communication among laboratories performing specialized coagulation testing, developing guidelines for appropriate use, performance and interpretation of coagulation tests and results, providing a forum for critical evaluation of existing and new laboratory test procedures, instrumentation and reagents, collaborating with other national and international organizations focused on providing external quality assessment for hemostasis and thrombosis testing, and supporting collaborative research.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$569,374$535,785▼ $33,589
Savings and Temporary Cash Investments$208,722$344,852▲ $136,130
Total Assets$778,096$880,637▲ $102,541
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$778,096$880,637▲ $102,541
Total Net Assets Fund Balance$778,096$880,637▲ $102,541
Total Liabilities and Net Assets / Fund Balance$778,096$880,637▲ $102,541
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth a Plumhoff MtascpExecutive DiPT$32,638$32,638

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,613
Investment Income
$5,388
Other Revenue
$0
Change in Net Assets
$102,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$263,822
Salaries, Compensation, and Employee Benefits$32,638
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$32,638--$32,638
Conferences and Meetings$16,176--$16,176
Fees for Services Management$14,382--$14,382
Information Technology$3,985$3,986-$7,971
Office Expenses$6,000$553-$6,553
Insurance$2,404$2,404-$4,808
Fees for Services Accounting-$1,165-$1,165
Other Expenses$1,328$1,002-$1,002
All Other Expenses-$350-$350
Advertising$225--$225
Total Functional Expenses$287,000$9,460$0$296,460
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Nascola welcomes membership at various levels of participation: institution member, associate (corporate) member, and individual member. Institution and associate members may choose whether or not they wish to participate in the proficiency testing program.

Form 990, Page 6, Part VI, Line 7A

Members participate in election of the members of the executive committee.

Form 990, Page 6, Part VI, Line 7B

Governance decisions are subject to the approval of members.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Governing documents will be made available upon request, subject to approval by the executive committee.

Filing and Contact Details

Filer

Filer Name
North American Specialized
EIN
41-1996160
Phone
5072811468
Address
121 14TH ST NE STE B, ROCHESTER, MN 55906

Signing Officer

Name
Kristi Smock Md
Title
President
Phone
5072811468
Signed
2024-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth a Plumhoff Mtascp
Formed
2000
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Alan C Anderson Chartered CPA
Address
121 14TH STREET NE SUITE B, ROCHESTER, MN 55906
Preparer
Phil Pagel CPA
Phone
5072883947
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Nascola's primary mission is to provide external quality assessment (proficiency testing) for tests used to diagnose bleeding or prothrombotic disorders, thereby promoting high standards of performance and practice for specialized coagulation laboratories in the usa, canada, mexico, central america and the caribbean. Other missions of nascola include promoting education for physicians, laboratory technologists, and other healthcare professionals, enhancing communication among laboratories performing specialized coagulation testing, developing guidelines for appropriate use, performance and interpretation of coagulation tests and results, providing a forum for critical evaluation of existing and new laboratory test procedures, instrumentation and reagents, collaborating with other national and international organizations focused on providing external quality assessment for hemostasis and thrombosis testing, and supporting collaborative research.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NASCOLA'S PRIMARY MISSION IS TO PROVIDE EXTERNAL QUALITY ASSESSMENT (PROFICIENCY TESTING) FOR TESTS USED TO DIAGNOSE BLEEDING OR PROTHROMBOTIC DISORDERS, THEREBY PROMOTING HIGH STANDARDS OF PERFORMANCE AND PRACTICE FOR SPECIALIZED COAGULATION LABORATORIES IN THE USA, CANADA, MEXICO, CENTRAL AMERICA AND THE CARIBBEAN. OTHER MISSIONS OF NASCOLA INCLUDE PROMOTING EDUCATION FOR PHYSICIANS, LABORATORY TECHNOLOGISTS, AND OTHER HEALTHCARE PROFESSIONALS, ENHANCING COMMUNICATION AMONG LABORATORIES PERFORMING SPECIALIZED COAGULATION TESTING, DEVELOPING GUIDELINES FOR APPROPRIATE USE, PERFORMANCE AND INTERPRETATION OF COAGULATION TESTS AND RESULTS, PROVIDING A FORUM FOR CRITICAL EVALUATION OF EXISTING AND NEW LABORATORY TEST PROCEDURES, INSTRUMENTATION AND REAGENTS, COLLABORATING WITH OTHER NATIONAL AND INTERNATIONAL ORGANIZATIONS FOCUSED ON PROVIDING EXTERNAL QUALITY ASSESSMENT FOR HEMOSTASIS AND THROMBOSIS TESTING, AND SUPPORTING COLLABORATIVE RESEARCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NASCOLA WELCOMES MEMBERSHIP AT VARIOUS LEVELS OF PARTICIPATION: INSTITUTION MEMBER, ASSOCIATE (CORPORATE) MEMBER, AND INDIVIDUAL MEMBER. INSTITUTION AND ASSOCIATE MEMBERS MAY CHOOSE WHETHER OR NOT THEY WISH TO PARTICIPATE IN THE PROFICIENCY TESTING PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS PARTICIPATE IN ELECTION OF THE MEMBERS OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNANCE DECISIONS ARE SUBJECT TO THE APPROVAL OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST, SUBJECT TO APPROVAL BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTI SMOCK MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05072811468
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH AMERICAN SPECIALIZED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COAGULATION LABORATORY
ReturnHeader/Filer/BusinessNameControlTxt0NORT
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALAN C ANDERSON CHARTERED CPA
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL PAGEL CPA
ReturnHeader/ReturnTs02024-10-23T14:13:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.19$0.01$9.18$3.29$2.92$0.37
2023Detailed filing. Detailed filing data is available for this year.$8.81$0.00$8.81$3.99$2.96$1.03
2022Detailed filing. Detailed filing data is available for this year.$7.78$0.00$7.78$3.14$2.86$0.28
2021Detailed filing. Detailed filing data is available for this year.$7.50$0.00$7.50$4.71$2.60$2.11
2020Detailed filing. Detailed filing data is available for this year.$5.39$0.00$5.39$2.95$2.37$0.58
2019Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$3.11$2.12$0.99
2018Summary only. Only limited summary data is available for this year.$3.82$0.00$3.82$3.02$2.08$0.93
2017Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$1.79$1.99$0.20
2016Summary only. Only limited summary data is available for this year.$3.08$0.00$3.08$2.20$1.60$0.59
2015Summary only. Only limited summary data is available for this year.$2.49$0.00$2.49$2.25$1.90$0.35
2014Summary only. Only limited summary data is available for this year.$2.14$0.00$2.14$2.87$2.61$0.26
2013Summary only. Only limited summary data is available for this year.$1.88$0.00$1.88$2.09$1.65$0.44
2012Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$2.39$1.67$0.72
2011Summary only. Only limited summary data is available for this year.$0.86$0.00$1.46$1.91$0.45