Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 52-1759570 • 501(c)6 • Alexandria, VA
Profile
The american board of certification administers exams and reviews application materials of candidates and grants certification to those that meet the standards.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Down$406,785
Down $14,420 (-3.4%) from 2023
Liabilities
Up$264,488
Up $15,049 (+6.0%) from 2023
Net Assets
Down$142,297
Down $29,469 (-17%) from 2023
Revenue
Down$244,718
Down $5,299 (-2.1%) from 2023
Expenses
Up$274,187
Up $44,286 (+19%) from 2023
Net Income
Down-$29,469
Down $49,585 (-246%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The american board of certification administers exams and reviews application materials of candidates and grants certification to those that meet the standards.
The american board of certification of bankruptcy and creditors' rights attorneys administer exams and review application materials of candidates and grants certification to those who meet standards.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $171,766 | $142,297 | ▼ $29,469 |
| Accounts Receivable | $155,613 | $139,940 | ▼ $15,673 |
| Cash and Non-Interest-Bearing Accounts | $96,677 | $120,630 | ▲ $23,953 |
| Savings and Temporary Cash Investments | $133,455 | $111,373 | ▼ $22,082 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $421,205 | $406,785 | ▼ $14,420 |
| Other Assets Total | $35,460 | $34,842 | ▼ $618 |
| Liabilities | |||
| Deferred Revenue | $225,740 | $217,515 | ▼ $8,225 |
| Accounts Payable and Accrued Expenses | $23,699 | $46,973 | ▲ $23,274 |
| Total Liabilities | $249,439 | $264,488 | ▲ $15,049 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $171,766 | $142,297 | ▼ $29,469 |
| Total Liabilities and Net Assets / Fund Balance | $421,205 | $406,785 | ▼ $14,420 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $49,495 | $49,495 |
| Other Assets Org | $34,842 | - | - |
| Name | Title |
|---|---|
| Mary Beth Ausbrooks | Chair |
| Robert C Furr | Long-range Planning Chair |
| Salene Mazur Kraemer | Marketing Chair |
| David T Prelle Eron | Membership Chair |
| Luis Ernesto Rivera Ii | Standards Chair |
| Wesley H Avery | State Bar & Accreditation Chair |
| Randy Nussbaum | President |
| Brian L Davidoff | President-elect |
| Amy Quackenboss | Executive Director |
| Jimmy D Parrish | Secretary |
| Justin M Luna | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $274,187 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $172,670 | - | - | $172,670 |
| Insurance | $17,855 | - | - | $17,855 |
| Office Expenses | $11,389 | - | - | $11,389 |
| Travel | $4,907 | - | - | $4,907 |
| Other Expenses | $2,917 | - | - | $2,917 |
| All Other Expenses | $2,613 | - | - | $2,613 |
| Advertising | $1,452 | - | - | $1,452 |
| Total Functional Expenses | $274,187 | $0 | $0 | $274,187 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Abi has been engaged to perform duties of executive director and to manage the business.”
“The american board of certification does not have outside (non-certified attorney) directors, since we effectively are required by the american bar association to have only certified attorneys as board members.”
“The american board of certification does not have outside (non-certified attorney) directors, since we effectively are required by the american bar association to have only certified attorneys as board members.”
“The american board of certification does not have outside (non-certified attorney) directors, since we effectively are required by the american bar association to have only certified attorneys as board members.”
“Reviewed by members for accurate reporting of income and expense(s).”
“The american board of certification chooses to support vendors that have no relation to the organization's governing body.”
“The american board of certification holds annual meetings of the board of directors in the month of november or december. During a closed-door session, a discussion is held to determine the salaries for the executive director and assistant executive director for the coming year.”
“The governing documents are available to the public on the american board of certification's website (www.abcworld.org). The conflict of interest policy and financial statements are available upon request.”
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/PersonNm | 4 | ROBERT C FURR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SALENE MAZUR KRAEMER |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JIMMY D PARRISH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LUIS ERNESTO RIVERA II |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | STATE BAR & ACCREDITATION CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | LONG-RANGE PLANNING CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MARKETING CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | STANDARDS CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBERSHIP CHAIR |
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| IRS990/FormationYr | 0 | 1992 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9225 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7522 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2917 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9225 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7522 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2917 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | OFFSET BOARD EXPENSE |
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| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3434 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 826 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 826 |
| IRS990/OtherRevenueTotalAmt | 0 | 14638 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
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| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611430 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ANNUAL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RECERTIFICATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | DIRECTORY |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EXAMINATION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | APPLICATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 185096 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 34650 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7189 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1150 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 990 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 185096 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 34650 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7189 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 990 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYOtherExpensesAmt | 0 | 229901 |
| IRS990/PYOtherRevenueAmt | 0 | 7166 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 242980 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20116 |
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| IRS990/PYTotalExpensesAmt | 0 | 229901 |
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| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
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| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 142297 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 133455 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 111373 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | PREPAID EXPENSES |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 49495 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 49495 |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ABI HAS BEEN ENGAGED TO PERFORM DUTIES OF EXECUTIVE DIRECTOR AND TO MANAGE THE BUSINESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE AMERICAN BOARD OF CERTIFICATION DOES NOT HAVE OUTSIDE (NON-CERTIFIED ATTORNEY) DIRECTORS, SINCE WE EFFECTIVELY ARE REQUIRED BY THE AMERICAN BAR ASSOCIATION TO HAVE ONLY CERTIFIED ATTORNEYS AS BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE AMERICAN BOARD OF CERTIFICATION DOES NOT HAVE OUTSIDE (NON-CERTIFIED ATTORNEY) DIRECTORS, SINCE WE EFFECTIVELY ARE REQUIRED BY THE AMERICAN BAR ASSOCIATION TO HAVE ONLY CERTIFIED ATTORNEYS AS BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE AMERICAN BOARD OF CERTIFICATION DOES NOT HAVE OUTSIDE (NON-CERTIFIED ATTORNEY) DIRECTORS, SINCE WE EFFECTIVELY ARE REQUIRED BY THE AMERICAN BAR ASSOCIATION TO HAVE ONLY CERTIFIED ATTORNEYS AS BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REVIEWED BY MEMBERS FOR ACCURATE REPORTING OF INCOME AND EXPENSE(S). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE AMERICAN BOARD OF CERTIFICATION CHOOSES TO SUPPORT VENDORS THAT HAVE NO RELATION TO THE ORGANIZATION'S GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE AMERICAN BOARD OF CERTIFICATION HOLDS ANNUAL MEETINGS OF THE BOARD OF DIRECTORS IN THE MONTH OF NOVEMBER OR DECEMBER. DURING A CLOSED-DOOR SESSION, A DISCUSSION IS HELD TO DETERMINE THE SALARIES FOR THE EXECUTIVE DIRECTOR AND ASSISTANT EXECUTIVE DIRECTOR FOR THE COMING YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON THE AMERICAN BOARD OF CERTIFICATION'S WEBSITE (WWW.ABCWORLD.ORG). THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/USAddress/CityNm | 0 | ALEXANDRIA |
| IRS990/USAddress/StateAbbreviationCd | 0 | VA |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AMY QUACKENBOSS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-21 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
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| ReturnHeader/Filer/PhoneNum | 0 | 3193652222 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 99 CANAL CENTER PLAZA 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALEXANDRIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 22314 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HONKAMP PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 550 2ND ST SE UNIT 401 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CEDAR RAPIDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 52401 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3193640101 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN M COLLER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-10-25T05:00:07-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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