Civic Intelligence

Board of Certificationaccreditation International Inc

990 • Fiscal year 2023 • EIN 52-1330799

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 26, 2024

Organization ProfileWWW.BOCUSA.ORG

View Organization Page

10461 Mill Run Circle Suite 1250Owings Mills, MD 21117

(410) 581-6222

Siviq Scores

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

Liabilities / Assets

58th percentile

0.26x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.36x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Net Margin

25th percentile

-2.6%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$365,305

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-1.8%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$6,036,667

Up $715,347 (+13%) from 2022

Net Assets

Up

$4,473,693

Up $142,848 (+3.3%) from 2022

Liabilities

Up

$1,562,974

Up $572,499 (+58%) from 2022

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin25th percentile

Revenue

Down

$4,317,090

Down $78,616 (-1.8%) from 2022

Expenses

Up

$4,428,223

Up $48,743 (+1.1%) from 2022

Net Income

Down

-$111,133

Down $127,359 (-785%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,412,317Liabilities 2011: $256,371Net Assets 2011: $1,155,9462011Assets 2012: $1,869,352Liabilities 2012: $405,441Net Assets 2012: $1,463,9112012Assets 2013: $1,810,622Liabilities 2013: $366,199Net Assets 2013: $1,444,4232013Assets 2014: $2,073,201Liabilities 2014: $420,595Net Assets 2014: $1,652,6062014Assets 2015: $2,976,117Liabilities 2015: $430,746Net Assets 2015: $2,545,3712015Assets 2016: $2,532,761Liabilities 2016: $404,687Net Assets 2016: $2,128,0742016Assets 2017: $2,403,626Liabilities 2017: $621,386Net Assets 2017: $1,782,2402017Assets 2018: $3,565,939Liabilities 2018: $632,028Net Assets 2018: $2,933,9112018Assets 2019: $3,972,583Liabilities 2019: $594,876Net Assets 2019: $3,377,7072019Assets 2020: $4,526,420Liabilities 2020: $816,293Net Assets 2020: $3,710,1272020Assets 2021: $5,575,495Liabilities 2021: $780,634Net Assets 2021: $4,794,8612021Assets 2022: $5,321,320Liabilities 2022: $990,475Net Assets 2022: $4,330,8452022Assets 2023: $6,036,667Liabilities 2023: $1,562,974Net Assets 2023: $4,473,6932023Assets 2024: $7,255,992Liabilities 2024: $1,705,001Net Assets 2024: $5,550,9912024

Highlighted filing

2023

Assets$6,036,667
Liabilities$1,562,974
Net Assets$4,473,693
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,946,2872011Revenue 2012: $3,841,814Expenses 2012: $3,537,327Net Income 2012: $304,4872012Revenue 2013: $2,761,754Expenses 2013: $2,822,790Net Income 2013: -$61,0362013Revenue 2014: $3,090,446Expenses 2014: $2,900,576Net Income 2014: $189,8702014Revenue 2015: $4,553,138Expenses 2015: $3,623,171Net Income 2015: $929,9672015Revenue 2016: $2,988,342Expenses 2016: $3,462,681Net Income 2016: -$474,3392016Revenue 2017: $3,380,823Expenses 2017: $3,821,879Net Income 2017: -$441,0562017Revenue 2018: $5,122,654Expenses 2018: $3,847,382Net Income 2018: $1,275,2722018Revenue 2019: $4,303,967Expenses 2019: $3,982,897Net Income 2019: $321,0702019Revenue 2020: $3,973,607Expenses 2020: $3,766,721Net Income 2020: $206,8862020Revenue 2021: $5,362,772Expenses 2021: $4,313,985Net Income 2021: $1,048,7872021Revenue 2022: $4,395,706Expenses 2022: $4,379,480Net Income 2022: $16,2262022Revenue 2023: $4,317,090Expenses 2023: $4,428,223Net Income 2023: -$111,1332023Revenue 2024: $5,840,652Expenses 2024: $4,856,612Net Income 2024: $984,0402024

Highlighted filing

2023

Revenue$4,317,090
Expenses$4,428,223
Net Income-$111,133
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 26, 2024
Return Version
2023v5.1
Gross Receipts
$5,163,849
Mission and Program Overview

Mission

To assure patients, physicians, professional organizations, the public-at-large, and government agencies and representatives, of the competence, professionalism and safe practice environments of boc-certified practitioners and/or boc-accredited facilities.

See schedule o to assure patients, physicians, professional organizations, the public-at-large, and government agencies and representatives, of the competence, professionalism and safe practice environments of boc-certified practitioners and/or boc-accredited facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,119,127$2,907,521▼ $211,606
Cash and Non-Interest-Bearing Accounts$1,057,647$1,424,840▲ $367,193
Land, Buildings, and Equipment, Net$755,269$743,412▼ $11,857
Prepaid Expenses and Deferred Charges$118,525$117,456▼ $1,069
Accounts Receivable$47,039$59,897▲ $12,858
Intangible Assets$14,430$36,841▲ $22,411
Total Assets$5,321,320$6,036,667▲ $715,347
Other Assets Total$209,283$746,700▲ $537,417
Liabilities
Other Liabilities$221,345$749,659▲ $528,314
Deferred Revenue$273,828$456,468▲ $182,640
Accounts Payable and Accrued Expenses$495,302$356,847▼ $138,455
Total Liabilities$990,475$1,562,974▲ $572,499
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,330,845$4,473,693▲ $142,848
Total Net Assets Fund Balance$4,330,845$4,473,693▲ $142,848
Total Liabilities and Net Assets / Fund Balance$5,321,320$6,036,667▲ $715,347

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$662,476$641,060$1,303,536
Equipment$79,553$327,489$407,042
Leasehold Improvements$1,383$28,368$29,751
Other Assets Org$736,442--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judi KnottPresident & CEOFT$285,766$79,539$365,305
Matt GruskinChief Operating OfficerFT$161,731$28,881$190,612
Jane WebsterVP Strategy, Growth, Regulation AffairsFT$161,000$7,534$168,534
Jane WebsterVP Strategy, Growth, Regulation Affa-$160,000$8,534$168,534
Cynthia TolsonSenior Bd SpecialistFT$136,438$24,671$161,109
Will TownsendDirector, Technology, OperationsFT$107,056$12,157$119,213

Board Members and Trustees

NameTitle
Wayne R RosenChairman
L Bradley WatsonImmediate Past Chairman
Cameron StewartVice-chairman
Angela PresleyDirector
Bill ChaudhryDirector
Diana KlunkDirector
James MathersDirector
Margy ImlayDirector
Von M HomerDirector
William J PowersDirector
Richard ToddMember-at-large
David D RegierPublic Member
Abel Guevara IiiSecretary
Daniel Griffis IiiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Achurch ConsultingIt Consulting11519 TAVERNAY PKWY, Charlotte, NC 28262$202,640
Rsm US LLPErp Consulting100 INTERNATIONAL DRIVE SUITE 1400, Baltimore, MD 21202$109,898
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,173,799
Investment Income
$142,427
Other Revenue
$864
Change in Net Assets
$-111,133

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,285,894
Revenue Not Reported on Financial Statements
$31,196
Revenue Not Reported on Form 990
$253,981
Total Revenue per Audited Statements
$4,539,875
Total Revenue per Form 990
$4,317,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,313,382
Other Expenses$2,114,841
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,440,413
Fees for Services Other---$628,407
Current Officers, Directors, Trustees, and Key Employees---$538,809
Travel---$308,157
Information Technology---$267,222
Other Employee Benefits---$168,904
Depreciation Depletion---$149,316
Payroll Taxes---$128,582
Advertising---$96,050
Fees for Services Accounting---$83,751
All Other Expenses---$55,602
Other Expenses---$45,508
Pension Plan Contributions---$36,674
Insurance---$32,949
Fees for Service Investment Mgmnt Fees---$31,196
Conferences and Meetings---$30,144
Office Expenses---$17,592
Fees for Services Legal---$12,004
Total Functional Expenses$0$0$0$4,428,223

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,428,223
Expenses per Audited Statements$4,397,027
Total Expenses per Audited Statements$4,397,027
Expenses Not Reported on Financial Statements$31,196
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$749,659
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

“Management and the audit committee review and the audit committee approves the form 990 and a copy of the final form 990 is given to the full board before it is filed.”

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

“The organization obtains conflict of interest disclosure statements from officers and directors on an annual basis and reviews statements for compliance and conflict of interest.”

Form 990, Part VI, Section B, Line 15

“The compensation of the ceo is determined annually by the executive committee of the board of directors, acting as the compensation committee based on input from an independent consultant conducting an analysis including but not limited to reviewing comparability of other similar nonprofit organizations ceo compensations from form 990's posted on the guidestar.org website as well as salary survey information from nonprofit executives. The compensation for key employees is also based on factors including comparability data and independent consultant analysis.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Board of Certificationaccreditation
EIN
52-1330799
Phone
4105816222
Address
10461 MILL RUN CIRCLE SUITE 1250, OWINGS MILLS, MD 21117

Signing Officer

Name
Judi Knott
Title
President & CEO
Phone
4105816222
Signed
2024-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judi Knott
Formed
1984
Legal Domicile
Md
Voting Board Members
14
Independent Board Members
14
Employees
21
Volunteers
34

Preparer

Firm
Gross Mendelsohn & Associates Pa
Address
1801 PORTER STREET SUITE 500, BALTIMORE, MD 21230
Preparer
Lisa Johnson
Phone
4106855512
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Psi management contract certification 15,000. Psi exam fees 20,070. Video review expense 100. Professional fees 70,000. Surveyors fees 411,340. Recruiting fees 23,662. Strategy development 88,235.”

Financial Statement Notes

PART X, LINE 2:

“Boc is exempt from federal and state income taxes under internal revenue code 501(c)(6). Income that is not related to exempt purposes, less applicable deductions, is subject to federal and state income taxes. Boc had no unrelated business income for the year ended december 31, 2023. Accordingly, no provision for income taxes is reflected in these financial statements. Boc's federal exempt tax returns are subject to examination by the internal revenue service, generally for a period of three years after the returns are filed.”

Raw XML AppendixShowing 400 of 562 raw XML fields

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PUBLIC MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16SENIOR BD SPECIALIST
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP STRATEGY, GROWTH, REGULATION AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR, TECHNOLOGY, OPERATIONS
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossReceiptsAmt05163849
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
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IRS990/InsuranceGrp/TotalAmt032949
IRS990/IntangibleAssetsGrp/BOYAmt014430
IRS990/IntangibleAssetsGrp/EOYAmt036841
IRS990/InvestmentIncomeGrp/ExclusionAmt0106255
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0106255
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt02907521
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0755269
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0743412
IRS990/LandBldgEquipCostOrOtherBssAmt01740329
IRS990/LegalDomicileStateCd0MD
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0846759
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04330845
IRS990/NetAssetsOrFundBalancesEOYAmt04473693
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt036172
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt036172
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0253981
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04330845
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04473693
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt017592
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0209283
IRS990/OtherAssetsTotalGrp/EOYAmt0746700
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0168904
IRS990/OtherExpensesGrp/Desc0LEASE EXPENSE
IRS990/OtherExpensesGrp/Desc1SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0167186
IRS990/OtherExpensesGrp/TotalAmt196969
IRS990/OtherExpensesGrp/TotalAmt292788
IRS990/OtherExpensesGrp/TotalAmt345508
IRS990/OtherLiabilitiesGrp/BOYAmt0221345
IRS990/OtherLiabilitiesGrp/EOYAmt0749659
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0864
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0864
IRS990/OtherRevenueTotalAmt0864
IRS990/OtherSalariesAndWagesGrp/TotalAmt01440413
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0128582
IRS990/PensionPlanContributionsGrp/TotalAmt036674
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0118525
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0117456
IRS990/PrincipalOfficerNm0JUDI KNOTT
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541900
IRS990/ProgramServiceRevenueGrp/Desc0FACILITY SURVEY FEES
IRS990/ProgramServiceRevenueGrp/Desc1FACILITY RENEWALS
IRS990/ProgramServiceRevenueGrp/Desc2RENEWAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/Desc4EXAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02779782
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1629505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2510834
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3166944
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt454754
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherExpensesAmt01989144
IRS990/PYOtherRevenueAmt03752
IRS990/PYProgramServiceRevenueAmt04276288
IRS990/PYRevenuesLessExpensesAmt016226
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IRS990/PYTotalExpensesAmt04379480
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04395706
IRS990/ReconcilationRevenueExpnssAmt0-111133
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04173799
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0327489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0407042
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028368
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt029751
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0253981
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010258
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1736442
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT-OF-USE ASSETS
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0641060
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01303536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0749659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0253981
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt031196
IRS990ScheduleD/RevenueSubtotalAmt04285894
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOC IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(6). INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. BOC HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. BOC'S FEDERAL EXEMPT TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0746700
IRS990ScheduleD/TotalExpensesPerForm990Amt04428223
IRS990ScheduleD/TotalLiabilityAmt0749659
IRS990ScheduleD/TotalRevenuePerForm990Amt04317090
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04539875
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04397027
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,036,667
Liabilities
$1,562,974
Net assets
$4,473,693
Revenue
$4,317,090
Expenses
$4,428,223
Net income
-$111,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.26$1.71$5.55$5.84$4.86$0.98
2023Detailed filing. Detailed filing data is available for this year.$6.04$1.56$4.47$4.32$4.43$0.11
2022Detailed filing. Detailed filing data is available for this year.$5.32$0.99$4.33$4.40$4.38$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.58$0.78$4.79$5.36$4.31$1.05
2020Detailed filing. Detailed filing data is available for this year.$4.53$0.82$3.71$3.97$3.77$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.97$0.59$3.38$4.30$3.98$0.32
2018Detailed filing. Detailed filing data is available for this year.$3.57$0.63$2.93$5.12$3.85$1.28
2017Detailed filing. Detailed filing data is available for this year.$2.40$0.62$1.78$3.38$3.82$0.44
2016Detailed filing. Detailed filing data is available for this year.$2.53$0.40$2.13$2.99$3.46$0.47
2015Detailed filing. Detailed filing data is available for this year.$2.98$0.43$2.55$4.55$3.62$0.93
2014Detailed filing. Detailed filing data is available for this year.$2.07$0.42$1.65$3.09$2.90$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.37$1.44$2.76$2.82$0.06
2012Summary only. Only limited summary data is available for this year.$1.87$0.41$1.46$3.84$3.54$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.26$1.16$2.95