Civic Intelligence

National Board for Certification of School Nurses Incorporated

990 • Fiscal year 2022 • EIN 52-1747996

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

Organization ProfileWWW.NBCSN.ORG
1120 Route 73 200MT Laurel, NJ 08054

(833) 276-0986

Siviq Scores

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

Liabilities / Assets

68th percentile

0.18x

Higher debt load relative to assets than 68% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.18x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Net Margin

54th percentile

6.5%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$50,845

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2022

Asset Growth

57th percentile

5.2%

Faster asset growth than 57% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

15%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$597,845

Up $29,413 (+5.2%) from 2021

Net Assets

Down

$487,575

Down $11,762 (-2.4%) from 2021

Liabilities

Up

$110,270

Up $41,175 (+60%) from 2021

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin54th percentile

Revenue

Up

$611,645

Up $79,900 (+15%) from 2021

Expenses

Up

$571,861

Up $190,113 (+50%) from 2021

Net Income

Down

$39,784

Down $110,213 (-73%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$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

2022

Assets$597,845
Liabilities$110,270
Net Assets$487,575
Open 2022 Filing

Operations Trend

Revenue Growth57th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$611,645
Expenses$571,861
Net Income$39,784
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$611,645
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$266,736$304,576▲ $37,840
Investments in Publicly Traded Securities$269,039$223,171▼ $45,868
Land, Buildings, and Equipment, Net$3,140$36,890▲ $33,750
Prepaid Expenses and Deferred Charges$29,517$33,208▲ $3,691
Total Assets$568,432$597,845▲ $29,413
Liabilities
Accounts Payable and Accrued Expenses$39,215$72,510▲ $33,295
Deferred Revenue$29,880$37,760▲ $7,880
Total Liabilities$69,095$110,270▲ $41,175
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$499,337$487,575▼ $11,762
Total Net Assets Fund Balance$499,337$487,575▼ $11,762
Total Liabilities and Net Assets / Fund Balance$568,432$597,845▲ $29,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,890$45,927-
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Patricia Krin Msnrnaprnfnp-bcExecutive DirectorPT$50,845$50,845

Board Members and Trustees

NameTitle
Brenna Morse Phd Rn Ncsn CnePast President (till 07/22)
Robin Shannon Dnp Rn Ncsn Phna-bcPresident
Cindy Hiltzms Rn Phn Ncsn FnasnPresident Elect
Eden Donahue Dnp Msn NcsnDirector
Jinsun Baek Msn Pel-csn NcsnDirector
Keisha Major Rn Msn NcsnDirector
Deborah Pontius Msn Rn NcsnDirector (eff 08/22)
Ines FuscoDirector/public Member
Lori Anderson Rn Cpnp-pc NcsnSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Association HeadquartersManagement Services1120 ROUTE 73 SUITE 200, Mount Laurel, NJ 08054$151,165
Prometric INCTesting ServicesPO BOX 223608, Pittsburgh, PA 15251-2608$146,587
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$605,967
Investment Income
$5,678
Other Revenue
$0
Change in Net Assets
$39,784

Audited Revenue Reconciliation

Revenue per Audited Statements
$611,645
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-51,546
Total Revenue per Audited Statements
$560,099
Total Revenue per Form 990
$611,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$521,016
Salaries, Compensation, and Employee Benefits$50,845
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$132,200
Current Officers, Directors, Trustees, and Key Employees---$50,845
Conferences and Meetings---$49,480
Other Expenses---$38,971
Office Expenses---$28,281
Advertising---$17,633
Fees for Services Other---$7,809
Insurance---$7,607
Depreciation Depletion---$2,217
Fees for Services Legal---$2,124
Total Functional Expenses$0$0$0$571,861

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$571,861
Total Expenses per Audited Statements$571,861
Total Expenses per Form 990$571,861
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
EIN
52-1747996
Phone
8332760986
Address
1120 ROUTE 73 200, MT LAUREL, NJ 08054

Signing Officer

Name
Patricia Krin
Title
Executive Director
Phone
8332760986
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Krin
Formed
1985
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
73

Preparer

Firm
Bbd Llp
Address
1835 MARKET STREET 3RD FLOOR, PHILADELPHIA, PA 19103
Preparer
Jennifer Solot
Phone
2155677770
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.”

Raw XML Appendix359 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT (TILL 07/22)
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0611645
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036890
IRS990ScheduleD/TotalExpensesPerForm990Amt0571861
IRS990ScheduleD/TotalRevenuePerForm990Amt0611645
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0560099
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0571861
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0568432
IRS990/TotalAssetsEOYAmt0597845
IRS990/TotalAssetsGrp/BOYAmt0568432
IRS990/TotalAssetsGrp/EOYAmt0597845
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0571861
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069095
IRS990/TotalLiabilitiesEOYAmt0110270
IRS990/TotalLiabilitiesGrp/BOYAmt069095
IRS990/TotalLiabilitiesGrp/EOYAmt0110270
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0499337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0487575
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0605967
IRS990/TotalReportableCompFromOrgAmt050845
IRS990/TotalRevenueGrp/ExclusionAmt05678
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0605967
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0611645
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt073
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0568432
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0597845
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01120 ROUTE 73 200
IRS990/USAddress/CityNm0MT LAUREL
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008054
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.NBCSN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICIA KRIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08332760986
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL BOARD FOR CERTIFICATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SCHOOL NURSES
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0521747996
ReturnHeader/Filer/PhoneNum08332760986
ReturnHeader/Filer/USAddress/AddressLine1Txt01120 ROUTE 73 200
ReturnHeader/Filer/USAddress/CityNm0MT LAUREL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008054
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232896692
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BBD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01835 MARKET STREET 3RD FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHILADELPHIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019103
ReturnHeader/PreparerPersonGrp/PhoneNum02155677770
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER SOLOT
ReturnHeader/ReturnTs02023-11-07T16:47:10-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PATRICIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KRIN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$597,845
Liabilities
$110,270
Net assets
$487,575
Revenue
$611,645
Expenses
$571,861
Net income
$39,784
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.47$0.76$8.71$7.25$5.93$1.32
2022Detailed filing. Detailed filing data is available for this year.$5.98$1.10$4.88$6.12$5.72$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$0.69$4.99$5.32$3.82$1.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.53$0.51$3.02$4.59$3.88$0.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.30$0.82$1.48$3.71$5.16$1.45
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