Civic Intelligence

National Board for Certification of School Nurses

EIN 52-1747996 • 501(c)6 • Mount Laurel, NJ

Profile

To advance the health and learning of students, and wellness of the school community, through a rigorous national certification process for school nurses.

1120 Route 73 Suite 200Mount Laurel, NJ 08054

www.nbcsn.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.08x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.10x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

79th percentile

18%

Higher net margin than 79% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$54,313

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

82nd percentile

22%

Faster asset growth than 82% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-9.9%

Faster revenue growth than 17% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$946,569

Up $348,724 (+58%) from 2022

Liabilities

Down

$75,906

Down $34,364 (-31%) from 2022

Net Assets

Up

$870,663

Up $383,088 (+79%) from 2022

Revenue

Up

$724,702

Up $113,057 (+18%) from 2022

Expenses

Up

$593,059

Up $21,198 (+3.7%) from 2022

Net Income

Up

$131,643

Up $91,859 (+231%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2018: $229,589Liabilities 2018: $81,936Net Assets 2018: $147,6532018Assets 2020: $353,364Liabilities 2020: $50,999Net Assets 2020: $302,3652020Assets 2021: $568,432Liabilities 2021: $69,095Net Assets 2021: $499,3372021Assets 2022: $597,845Liabilities 2022: $110,270Net Assets 2022: $487,5752022Assets 2024: $946,569Liabilities 2024: $75,906Net Assets 2024: $870,6632024

Highlighted filing

2024

Assets$946,569
Liabilities$75,906
Net Assets$870,663

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $370,526Expenses 2018: $515,802Net Income 2018: -$145,2762018Revenue 2020: $458,717Expenses 2020: $387,812Net Income 2020: $70,9052020Revenue 2021: $531,745Expenses 2021: $381,748Net Income 2021: $149,9972021Revenue 2022: $611,645Expenses 2022: $571,861Net Income 2022: $39,7842022Revenue 2024: $724,702Expenses 2024: $593,059Net Income 2024: $131,6432024

Highlighted filing

2024

Revenue$724,702
Expenses$593,059
Net Income$131,643

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$724,702
Mission and Program Overview

Mission

To advance the health and learning of students, and wellness of the school community, through a rigorous national certification process for school nurses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$426,606$571,232▲ $144,626
Investments in Publicly Traded Securities$273,991$333,973▲ $59,982
Prepaid Expenses and Deferred Charges$20,188$21,560▲ $1,372
Land, Buildings, and Equipment, Net$26,213$13,106▼ $13,107
Accounts Receivable$29,589$6,698▼ $22,891
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$776,587$946,569▲ $169,982
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$57,660$63,246▲ $5,586
Accounts Payable and Accrued Expenses$34,989$12,660▼ $22,329
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$92,649$75,906▼ $16,743
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$683,938$870,663▲ $186,725
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$683,938$870,663▲ $186,725
Total Liabilities and Net Assets / Fund Balance$776,587$946,569▲ $169,982

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,106$73,063-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra DelackExecutive DirectorPT$54,313$54,313

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Association HeadquartersManagement Services1120 Route 73 Suite 200, Mount Laurel, NJ 08054$165,644
Psi Services INCTesting Service18000 W 105TH STREET, Olathe, KS 66061$153,266
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$719,802
Investment Income
$4,900
Other Revenue
$0
Change in Net Assets
$131,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$538,746
Salaries, Compensation, and Employee Benefits$54,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$149,116
Conferences and Meetings---$63,752
Current Officers, Directors, Trustees, and Key Employees---$54,313
Office Expenses---$36,858
Advertising---$21,355
Depreciation Depletion---$13,107
Other Expenses---$7,774
Insurance---$7,720
Fees for Services Accounting---$6,750
Travel---$6,550
Fees for Services Other---$3,642
Total Functional Expenses$0$0$0$593,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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
Yes

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 3:

Delegation of management duties to management company nbcsn received various management services, including those related to general administration, credentialing, meetings and other services from association headquarters, inc.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is distributed to the board of directors before filing.

FORM 990, PART VI, SECTION B, LINE 12C:

All members of nbcsn, its management company, and its testing firm staff shall avoid conflicts of interest and shall not profit personally from their affiliation with nbcsn, or favor the interests of themselves, relatives, friends, or other affiliated organizations over the interests of nbcsn. Should there be potential for a conflict of interest, the board, its management company, or its testing firm staff member shall disclose such potential conflict and may be asked to either abstain from a discussion and vote on the matter, or in some circumstances may be asked to resign from the board. An ethics statement form will be signed annually by all members of the board.

FORM 990, PART VI, SECTION B, LINE 15A:

Annual review based on the market.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Board For Certification Of School
EIN
52-1747996
In Care Of
% ASSOCIATION HEADQUARTERS IN
Phone
8332760986
Address
1120 Route 73 Suite 200, Mount Laurel, NJ 08054

Signing Officer

Name
Sandra Delack
Title
Executive Director
Phone
8332760986
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Delack
Formed
1985
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
157

Preparer

Firm
Withumsmithbrown Pc
Address
1835 MARKET STREET SUITE 1710, PHILADELPHIA, PA 19103-2945
Preparer
Richard Ruvelson
Phone
2155462140
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions. GAAP prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. NBCSN believes that it had no uncertain tax positions as defined in GAAP. Interest and penalties, if applicable, are recorded as income tax expense on the statement of activities and changes in net assets. During the years ended December 31, 2024 and 2023, there were no interest and penalties recorded.

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IRS990/MissionDesc0TO ADVANCE THE HEALTH AND LEARNING OF STUDENTS, AND WELLNESS OF THE SCHOOL COMMUNITY, THROUGH A RIGOROUS NATIONAL CERTIFICATION PROCESS FOR SCHOOL NURSES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions. GAAP prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the financial statements. NBCSN believes that it had no uncertain tax positions as defined in GAAP. Interest and penalties, if applicable, are recorded as income tax expense on the statement of activities and changes in net assets. During the years ended December 31, 2024 and 2023, there were no interest and penalties recorded.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DELEGATION OF MANAGEMENT DUTIES TO MANAGEMENT COMPANY NBCSN RECEIVED VARIOUS MANAGEMENT SERVICES, INCLUDING THOSE RELATED TO GENERAL ADMINISTRATION, CREDENTIALING, MEETINGS AND OTHER SERVICES FROM ASSOCIATION HEADQUARTERS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF NBCSN, ITS MANAGEMENT COMPANY, AND ITS TESTING FIRM STAFF SHALL AVOID CONFLICTS OF INTEREST AND SHALL NOT PROFIT PERSONALLY FROM THEIR AFFILIATION WITH NBCSN, OR FAVOR THE INTERESTS OF THEMSELVES, RELATIVES, FRIENDS, OR OTHER AFFILIATED ORGANIZATIONS OVER THE INTERESTS OF NBCSN. SHOULD THERE BE POTENTIAL FOR A CONFLICT OF INTEREST, THE BOARD, ITS MANAGEMENT COMPANY, OR ITS TESTING FIRM STAFF MEMBER SHALL DISCLOSE SUCH POTENTIAL CONFLICT AND MAY BE ASKED TO EITHER ABSTAIN FROM A DISCUSSION AND VOTE ON THE MATTER, OR IN SOME CIRCUMSTANCES MAY BE ASKED TO RESIGN FROM THE BOARD. AN ETHICS STATEMENT FORM WILL BE SIGNED ANNUALLY BY ALL MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL REVIEW BASED ON THE MARKET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19:
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IRS990/TerminateOperationsInd0false
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IRS990/TotalLiabilitiesGrp/EOYAmt075906
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IRS990/TotalVolunteersCnt0157
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