Civic Intelligence

National Board for Certification in Hearing Instruments Sciences

990 • Fiscal year 2019 • EIN 86-0468666

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 12, 2020

16880 Middlebelt Rd 4Livonia, MI 48154

(734) 522-2900

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.01x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Net Margin

34th percentile

-0.3%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

43rd percentile

$0

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2019

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-5.2%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$592,860

Up $56,362 (+11%) from 2018

Net Assets

Up

$586,765

Up $50,504 (+9.4%) from 2018

Liabilities

Up

$6,095

Up $5,858 (+2472%) from 2018

Revenue

Down

$609,765

Down $33,428 (-5.2%) from 2018

Expenses

Up

$611,405

Up $65,887 (+12%) from 2018

Net Income

Down

-$1,640

Down $99,315 (-102%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $453,459Liabilities 2010: $448Net Assets 2010: $453,0112010Assets 2011: $600,596Liabilities 2011: $29Net Assets 2011: $600,5672011Assets 2012: $561,133Liabilities 2012: $0Net Assets 2012: $561,1332012Assets 2013: $576,562Liabilities 2013: $608Net Assets 2013: $575,9542013Assets 2014: $629,139Liabilities 2014: $45Net Assets 2014: $629,0942014Assets 2015: $646,903Liabilities 2015: $706Net Assets 2015: $646,1972015Assets 2016: $518,987Liabilities 2016: $1,837Net Assets 2016: $517,1502016Assets 2017: $451,572Liabilities 2017: $12,986Net Assets 2017: $438,5862017Assets 2018: $536,498Liabilities 2018: $237Net Assets 2018: $536,2612018Assets 2019: $592,860Liabilities 2019: $6,095Net Assets 2019: $586,7652019Assets 2020: $627,307Liabilities 2020: $4,386Net Assets 2020: $622,9212020Assets 2021: $742,800Liabilities 2021: $6,685Net Assets 2021: $736,1152021Assets 2022: $787,247Liabilities 2022: $348Net Assets 2022: $786,8992022Assets 2023: $751,676Liabilities 2023: $10,466Net Assets 2023: $741,2102023Assets 2024: $803,545Liabilities 2024: $10,864Net Assets 2024: $792,6812024

Highlighted filing

2019

Assets$592,860
Liabilities$6,095
Net Assets$586,765

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $427,1582010Expenses 2011: $433,1792011Expenses 2012: $630,4952012Revenue 2013: $631,638Expenses 2013: $616,817Net Income 2013: $14,8212013Revenue 2014: $609,912Expenses 2014: $556,772Net Income 2014: $53,1402014Revenue 2015: $616,747Expenses 2015: $599,644Net Income 2015: $17,1032015Revenue 2016: $572,774Expenses 2016: $701,821Net Income 2016: -$129,0472016Revenue 2017: $614,027Expenses 2017: $692,591Net Income 2017: -$78,5642017Revenue 2018: $643,193Expenses 2018: $545,518Net Income 2018: $97,6752018Revenue 2019: $609,765Expenses 2019: $611,405Net Income 2019: -$1,6402019Revenue 2020: $547,401Expenses 2020: $511,356Net Income 2020: $36,0452020Revenue 2021: $671,508Expenses 2021: $589,959Net Income 2021: $81,5492021Revenue 2022: $671,610Expenses 2022: $608,463Net Income 2022: $63,1472022Revenue 2023: $664,011Expenses 2023: $710,498Net Income 2023: -$46,4872023Revenue 2024: $674,275Expenses 2024: $642,987Net Income 2024: $31,2882024

Highlighted filing

2019

Revenue$609,765
Expenses$611,405
Net Income-$1,640
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 12, 2020
Return Version
2019v5.0
Gross Receipts
$617,724
Mission and Program Overview

Mission

An independent, credentialing organization, established to promote continuing competency assurance of hearing health professionals.

An indepedent, credentialing organization, established to promote continuing competency assurance of hearing health professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$172,896$287,209▲ $114,313
Cash and Non-Interest-Bearing Accounts$263,173$276,997▲ $13,824
Savings and Temporary Cash Investments$75,276$18,191▼ $57,085
Land, Buildings, and Equipment, Net$24,353$10,463▼ $13,890
Total Assets$536,498$592,860▲ $56,362
Other Assets Total$800--
Liabilities
Accounts Payable and Accrued Expenses-$6,095-
Other Liabilities$237--
Total Liabilities$237$6,095▲ $5,858
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$536,261$586,765▲ $50,504
Total Net Assets Fund Balance$536,261$586,765▲ $50,504
Total Liabilities and Net Assets / Fund Balance$536,498$592,860▲ $56,362

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,463$107,291$117,754
Compensation and Service Providers

Board Members and Trustees

NameTitle
Elizabeth Caton VickeryChair
Scott LauPast-chair
Jim OgurekVice Chair
Greg NedelecDirector
Jane BowmanDirector
John LettsDirector
Tony RushingDirector
Laura DennisonEx-officio
Cheri MiddletonPublic Membe
Fred GoossenSecretary
Jonathan WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$612,223
Investment Income
$-2,458
Other Revenue
$0
Change in Net Assets
$-1,640
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$573,743
Salaries, Compensation, and Employee Benefits$37,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$53,313$18,742-$72,055
Information Technology$48,742--$48,742
Other Salaries and Wages-$32,761-$32,761
Fees for Services Legal-$25,904-$25,904
Other Expenses$12,418$12,418-$24,836
Conferences and Meetings$24,533--$24,533
Travel-$22,511-$22,511
Office Expenses$21,146--$21,146
Advertising$20,233--$20,233
Insurance-$13,974-$13,974
Fees for Services Accounting-$8,152-$8,152
Depreciation Depletion$5,932--$5,932
Payroll Taxes$4,901--$4,901
Total Functional Expenses$361,169$250,236$0$611,405
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
Backup withholding compliance
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
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
No

Governance Explanations

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

The organization has certificants who have the right to elect the members of the executive council (the governing body).

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

The form 990 is reviewed by the executive director, who signs the return, and the treasurer of the organization.

Form 990, Page 6, Part VI, Line 12C

Any officer or member shall (a) disclose to the executive council, and (b) decline to vote in any matter which that person may have a potential or actual conflict of interest by virtue of serving as an officer or director of another organization interested in the matter, or because of any other substantial personal or financial interest in the matter.

Form 990, Page 6, Part VI, Line 15A

Compensation process for contracted management services is reviewed and approved by the executive council on an annual basis. This determination is documented in annual budget which is noted in the annual minutes.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
National Board for Certification in
EIN
86-0468666
Phone
7345222900
Address
16880 MIDDLEBELT RD 4, LIVONIA, MI 48154

Signing Officer

Name
Kathleen Mennillo
Title
Executive Director
Phone
7345227200
Signed
2020-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Mennillo
Formed
1981
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
2

Preparer

Firm
Harper Finley & Associates Pc
Address
40400 ANN ARBOR ROAD SUITE 102-A, PLYMOUTH, MI 48170
Preparer
Paul Harper
Phone
7344551544
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Ceu uploads ihs 20,000 0 0 credit card processing fe 12,069 0 0 accreditation fees 11,244 0 0 ihs advocacy 10,000 0 0 miscellaneous expense 0 6,279 0 merchandise 0 5,034 0 telephone 0 3,489 0 utilities 0 1,263 0 payroll processing fees 0 1,203 0 offsite storage rent 0 1,059 0 bank fees 0 415 0 total 53,313 18,742 0

Form 990, Part XI, Line 9

Unrealized gain on securities 52,144

Raw XML Appendix361 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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt075276
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018191
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt010463
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107291
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0117754
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010463
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS CERTIFICANTS WHO HAVE THE RIGHT TO ELECT THE MEMBERS OF THE EXECUTIVE COUNCIL (THE GOVERNING BODY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, WHO SIGNS THE RETURN, AND THE TREASURER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY OFFICER OR MEMBER SHALL (A) DISCLOSE TO THE EXECUTIVE COUNCIL, AND (B) DECLINE TO VOTE IN ANY MATTER WHICH THAT PERSON MAY HAVE A POTENTIAL OR ACTUAL CONFLICT OF INTEREST BY VIRTUE OF SERVING AS AN OFFICER OR DIRECTOR OF ANOTHER ORGANIZATION INTERESTED IN THE MATTER, OR BECAUSE OF ANY OTHER SUBSTANTIAL PERSONAL OR FINANCIAL INTEREST IN THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR CONTRACTED MANAGEMENT SERVICES IS REVIEWED AND APPROVED BY THE EXECUTIVE COUNCIL ON AN ANNUAL BASIS. THIS DETERMINATION IS DOCUMENTED IN ANNUAL BUDGET WHICH IS NOTED IN THE ANNUAL MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CEU UPLOADS IHS 20,000 0 0 CREDIT CARD PROCESSING FE 12,069 0 0 ACCREDITATION FEES 11,244 0 0 IHS ADVOCACY 10,000 0 0 MISCELLANEOUS EXPENSE 0 6,279 0 MERCHANDISE 0 5,034 0 TELEPHONE 0 3,489 0 UTILITIES 0 1,263 0 PAYROLL PROCESSING FEES 0 1,203 0 OFFSITE STORAGE RENT 0 1,059 0 BANK FEES 0 415 0 TOTAL 53,313 18,742 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN ON SECURITIES 52,144
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0536498
IRS990/TotalAssetsEOYAmt0592860
IRS990/TotalAssetsGrp/BOYAmt0536498
IRS990/TotalAssetsGrp/EOYAmt0592860
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0250236
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0361169
IRS990/TotalFunctionalExpensesGrp/TotalAmt0611405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0237
IRS990/TotalLiabilitiesEOYAmt06095
IRS990/TotalLiabilitiesGrp/BOYAmt0237
IRS990/TotalLiabilitiesGrp/EOYAmt06095
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0536261
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0586765
IRS990/TotalProgramServiceRevenueAmt0612223
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0609765
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0609765
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0536498
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0592860
IRS990/TravelGrp/ManagementAndGeneralAmt022511
IRS990/TravelGrp/TotalAmt022511
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016880 MIDDLEBELT RD 4
IRS990/USAddress/CityNm0LIVONIA
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048154
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0NBC-HIS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHLEEN MENNILLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07345227200
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL BOARD FOR CERTIFICATION IN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEARING INSTRUMENTS SCIENCES
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0860468666
ReturnHeader/Filer/PhoneNum07345222900
ReturnHeader/Filer/USAddress/AddressLine1Txt016880 MIDDLEBELT RD 4
ReturnHeader/Filer/USAddress/CityNm0LIVONIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048154
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F9D415A3C203D77A2D5075B920EFE1424E9C6389
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08BB67B945D67264C64F876A9915A50DA7A16BAAD
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.167.4.129
ReturnHeader/FilingSecurityInformation/IPDt02020-08-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm006:28:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383378965
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARPER FINLEY & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040400 ANN ARBOR ROAD SUITE 102-A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048170
ReturnHeader/PreparerPersonGrp/PhoneNum07344551544
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL HARPER
ReturnHeader/ReturnTs02020-08-20T06:28:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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.$8.04$0.11$7.93$6.74$6.43$0.31
2023Summary only. Only limited summary data is available for this year.$7.52$0.10$7.41$6.64$7.10$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.87$0.00$7.87$6.72$6.08$0.63
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$0.07$7.36$6.72$5.90$0.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.04$6.23$5.47$5.11$0.36
2019Detailed filing. Detailed filing data is available for this year.$5.93$0.06$5.87$6.10$6.11$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.00$5.36$6.43$5.46$0.98
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$0.13$4.39$6.14$6.93$0.79
2016Summary only. Only limited summary data is available for this year.$5.19$0.02$5.17$5.73$7.02$1.29
2015Detailed filing. Detailed filing data is available for this year.$6.47$0.01$6.46$6.17$6.00$0.17
2014Summary only. Only limited summary data is available for this year.$6.29$0.00$6.29$6.10$5.57$0.53
2013Detailed filing. Detailed filing data is available for this year.$5.77$0.01$5.76$6.32$6.17$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$0.00$5.61$6.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.01$0.00$6.01$4.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$0.00$4.53$4.27