Civic Intelligence

National Board for Certification in Hearing Instruments Sciences

990 • Fiscal year 2022 • EIN 86-0468666

Jan 01, 2022 to Dec 31, 2022 • Filed on May 31, 2023

33900 W 8 Mile Road Ste 101Farmington, MI 48335

(734) 522-2900

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

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

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

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

Net Margin

62nd percentile

9.4%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

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

Asset Growth

59th percentile

6.0%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

31st percentile

0.0%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$787,247

Up $44,447 (+6.0%) from 2021

Net Assets

Up

$786,899

Up $50,784 (+6.9%) from 2021

Liabilities

Down

$348

Down $6,337 (-95%) from 2021

Revenue

Up

$671,610

Up $102 (+0.0%) from 2021

Expenses

Up

$608,463

Up $18,504 (+3.1%) from 2021

Net Income

Down

$63,147

Down $18,402 (-23%) from 2021

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

2022

Assets$787,247
Liabilities$348
Net Assets$786,899

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

2022

Revenue$671,610
Expenses$608,463
Net Income$63,147
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 31, 2023
Return Version
2022v5.0
Gross Receipts
$671,610
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$394,638$446,562▲ $51,924
Investments in Publicly Traded Securities$329,667$322,488▼ $7,179
Savings and Temporary Cash Investments$18,195$18,197▲ $2
Land, Buildings, and Equipment, Net$300--
Total Assets$742,800$787,247▲ $44,447
Liabilities
Accounts Payable and Accrued Expenses$6,685$348▼ $6,337
Total Liabilities$6,685$348▼ $6,337
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$736,115$786,899▲ $50,784
Total Net Assets Fund Balance$736,115$786,899▲ $50,784
Total Liabilities and Net Assets / Fund Balance$742,800$787,247▲ $44,447

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$100,856$100,856
Other Land Buildings-$962$962
Compensation and Service Providers

Board Members and Trustees

NameTitle
John LettsChair
Jonathan WrightChair - Elec
Jim OgurekPast - Chair
Bonny Jo HavocDirector
Cheryl WardDirector
Elizabeth MillerDirector
Paula RogersDirector
Cheri MiddletonPublic Membe
Carl CaseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$666,008
Investment Income
$5,602
Other Revenue
$0
Change in Net Assets
$63,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$608,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$83,204--$83,204
Other Expenses$40,774--$40,774
Fees for Services Legal-$22,231-$22,231
Advertising$12,360--$12,360
Insurance-$8,659-$8,659
Conferences and Meetings$8,574--$8,574
Office Expenses$8,206--$8,206
Fees for Services Accounting-$4,198-$4,198
Depreciation Depletion$1,262--$1,262
Travel-$469-$469
Total Functional Expenses$572,906$35,557$0$608,463
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
In-house lobbying only
No
Subject to proxy tax
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management is overseen by the council and executed by executive diretor. The members (certificants) only elect certificants to serve on the council.

Form 990, Page 6, Part VI, Line 6

The organization has members.

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 president, who signs the return 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
33900 W 8 MILE ROAD STE 101, FARMINGTON, MI 48335

Signing Officer

Name
John Letts
Title
Chair
Signed
2023-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Letts
Formed
1981
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Spa Associates LLC
Address
9357 GENERAL DR STE 106, PLYMOUTH, MI 48170
Preparer
Siva Annadi
Phone
7344532700
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

An independent,credentialing organization, established to promote continuing competency assurance of hearing health professionals and to provide a standard of excellence in hearing health care for the consumer by developing and promulgating standards for eligibility of applicants, developing,processing, administering and scoring certified examinations and awarding board certification.

Form 990, Part IX, Line 24E

Lease expense 21,435 0 0 ceu uploads ihs 20,000 0 0 credit card processing fe 18,512 0 0 exam vendor fees 10,740 0 0 accreditation fees 5,833 0 0 psychometric fees 2,000 0 0 miscellaneous expense 1,503 0 0 exhibits 963 0 0 telephone 943 0 0 offsite storage rent 583 0 0 bank fees 415 0 0 merchandise 277 0 0 total 83,204 0 0

Form 990, Part XI, Line 9

Unrealized gain on securities 0 net worth - adjustment -83,898 total -83,898

Raw XML Appendix332 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN INDEPENDENT,CREDENTIALING ORGANIZATION, ESTABLISHED TO PROMOTE CONTINUING COMPETENCY ASSURANCE OF HEARING HEALTH PROFESSIONALS AND TO PROVIDE A STANDARD OF EXCELLENCE IN HEARING HEALTH CARE FOR THE CONSUMER BY DEVELOPING AND PROMULGATING STANDARDS FOR ELIGIBILITY OF APPLICANTS, DEVELOPING,PROCESSING, ADMINISTERING AND SCORING CERTIFIED EXAMINATIONS AND AWARDING BOARD CERTIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT IS OVERSEEN BY THE COUNCIL AND EXECUTED BY EXECUTIVE DIRETOR. THE MEMBERS (CERTIFICANTS) ONLY ELECT CERTIFICANTS TO SERVE ON THE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS CERTIFICANTS WHO HAVE THE RIGHT TO ELECT THE MEMBERS OF THE EXECUTIVE COUNCIL (THE GOVERNING BODY).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE PRESIDENT, WHO SIGNS THE RETURN OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY 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/ExplanationTxt6COMPENSATION 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/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LEASE EXPENSE 21,435 0 0 CEU UPLOADS IHS 20,000 0 0 CREDIT CARD PROCESSING FE 18,512 0 0 EXAM VENDOR FEES 10,740 0 0 ACCREDITATION FEES 5,833 0 0 PSYCHOMETRIC FEES 2,000 0 0 MISCELLANEOUS EXPENSE 1,503 0 0 EXHIBITS 963 0 0 TELEPHONE 943 0 0 OFFSITE STORAGE RENT 583 0 0 BANK FEES 415 0 0 MERCHANDISE 277 0 0 TOTAL 83,204 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNREALIZED GAIN ON SECURITIES 0 NET WORTH - ADJUSTMENT -83,898 TOTAL -83,898
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0742800
IRS990/TotalAssetsEOYAmt0787247
IRS990/TotalAssetsGrp/BOYAmt0742800
IRS990/TotalAssetsGrp/EOYAmt0787247
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035557
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0572906
IRS990/TotalFunctionalExpensesGrp/TotalAmt0608463
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06685
IRS990/TotalLiabilitiesEOYAmt0348
IRS990/TotalLiabilitiesGrp/BOYAmt06685
IRS990/TotalLiabilitiesGrp/EOYAmt0348
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0736115
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0786899
IRS990/TotalProgramServiceRevenueAmt0666008
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0671610
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0671610
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0742800
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0787247
IRS990/TravelGrp/ManagementAndGeneralAmt0469
IRS990/TravelGrp/TotalAmt0469
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0NBC-HIS.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN LETTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-31
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/AddressLine1Txt033900 W 8 MILE ROAD STE 101
ReturnHeader/Filer/USAddress/CityNm0FARMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048335
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814639364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPA ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09357 GENERAL DR STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048170
ReturnHeader/PreparerPersonGrp/PhoneNum07344532700
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SIVA ANNADI
ReturnHeader/ReturnTs02023-08-30T09:24:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LETTS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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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
2022Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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