NATIONAL BOARD OF BOILER & PRESSURE VESSEL INSPECTORS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL BOARD OF BOILER & PRESSURE VESSEL INSPECTORS (EIN 31-4262510)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202441369349306789
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T11:15:40+00:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road Suite 400 | AddressLine1Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314262510 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Board of Boiler and Pressure Vessel Inspectors | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 6148888320 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1055 Crupper | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43229 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steve Wolock | PersonNm |
| Person Title | CPA/CFO | PersonTitleTxt |
| Signature | 2024-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Steve | PersonFirstNm |
| Person Last | Wolock | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rachel Spurlock | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Joel T Amato | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1055 Crupper | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,782,913 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.nationalboard.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Promote uniformity in the administration and enforcement of boiler and pressure vessel safety. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 109 | TotalEmployeeCnt |
| Total Volunteers | 34 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,790,194 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,518,260 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,729,811 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,160,434 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $19,520,005 | PYTotalRevenueAmt |
| CY Total Revenue | $20,678,694 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $27,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $17,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,848,151 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,977,871 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,503,284 | PYOtherExpensesAmt |
| CY Other Expenses | $8,656,629 | CYOtherExpensesAmt |
| PY Total Expenses | $18,378,435 | PYTotalExpensesAmt |
| CY Total Expenses | $18,652,000 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,141,570 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,026,694 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $52,676,629 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,833,780 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,066,876 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,353,536 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $44,609,753 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $49,480,244 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The National Board's mission is to promote greater safety to life and property by securing concerted action and maintaining uniformity in the construction, installation, inspection, operation, repair and alteration of boilers, pressure vessels and other pressure retaining items and their appurtenances, thereby assuring acceptance and interchangeability among jurisdictional authorities. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,506,375 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $9,117,753 | RevenueAmt |
| Desc | Testing, Reviewing, and Accrediting Quality Control Programs for Compliance with Safety Standards. Conducted 2,602 tests of pressure relief devices, 1,567 reviews of quality control programs, and accredited 1,803 entities for the purpose of assuring compliance with the uniform safety standards of the American Society of Mechanical Engineers (ASME) Boiler and Pressure Vessel Code and/or the National Board Inspection Code, the safety standard for inspection, repair and alteration of boilers, pressure vessels and other pressure retaining items. Also included is the sale of the National Board Inspection Code. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,014,240 | ExpenseAmt |
| Grant | $17,500 | GrantAmt |
| Revenue | $2,626,350 | RevenueAmt |
| Desc | Training and Commissioning/Certifying Inspectors in the Requirements of Safety Standards. Trained over 6,000 students and commissioned/certified approximately 5,500 inspectors in the requirements of the American Society of Mechanical Engineers (ASME) Boiler and Pressure Vessel Code and the National Board Inspection Code in an effort to maintain uniform qualifications of inspectors and assurance of compliance with uniform safety standards of the ASME Boiler and Pressure Vessel Code and the National Board Inspection Code. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,328,125 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,715,057 | RevenueAmt |
| Desc | Data Report Registrations. Registered 2,181,228 items certifying these items were constructed and/or repaired in accordance with uniform safety standards, the ASME Boiler and Pressure Vessel Code and the National Board Inspection Code, copies of which are made available to National Board members to assist them in their respective duties of enforcement of boiler and pressure vessel safety rules and regulations within their respective jurisdictions. Supplied 52,770 copies of previously registered data reports to enable items to be repaired and/or altered in accordance with uniform safety standards. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $1,970,715 | $0 | $0 | Development of an inspection workflow support system which will enable users to plan work, perform inspections, enter inspection results, perform quality assurance, generate invoices, enter payment information and generate certificates from one centralized system. |
| $0 | $0 | $59,100 | (EXPENSES $0 INCLUDING GRANTS OF $0) (REVENUE $59,100) ANNUAL MEETING REGISTRATION FEES AND OTHER MISCELLANEOUS EXPENSES OF A MINOR NATURE. |
| Annual meeting registration fees and other miscellaneous expenses of a minor nature. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,970,715 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $59,100 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $12,819,455 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 109 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOEL T AMATO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6148888320 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1055 CRUPPER AVENUE | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| John Burpee | ||||||||
| First Vice Chair, Board of Trustees | 1.0 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Milton Washington | ||||||||
| Second Vice Chair, Board of Trustees, retired 2/28/2023 | 1.0 | Yes (X) | Yes (X) | $700 | $0 | $0 | ||
| Rob Troutt | ||||||||
| Chair, Board of Trustees | 1.0 | Yes (X) | Yes (X) | $2,923 | $0 | $0 | ||
| Eben Creaser | ||||||||
| Member at Large, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Joseph D LeSage | ||||||||
| Member at Large, Board of Trustees (retired 5/31/2023) | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Matthew Sansone | ||||||||
| Member at Large, Board of Trustees | 1.0 | Yes (X) | $1,397 | $0 | $0 | |||
| Rick Sturm | ||||||||
| Second Vice Chair, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Trevor Seime | ||||||||
| Member at Large, Board of Trustees | 1.0 | Yes (X) | $0 | $0 | $0 | |||
| Joel Amato | ||||||||
| Executive Director | 40.0 | Yes (X) | $317,335 | $0 | $68,997 | |||
| Steven Wolock | ||||||||
| CFO | 40.0 | Yes (X) | $172,564 | $0 | $43,227 | |||
| Gary Scribner | ||||||||
| Assistant Executive Director-Technical | 40.0 | $201,255 | $0 | $24,633 | Yes (X) | |||
| Mark Mooney | ||||||||
| Director of Software and Services | 40.0 | $176,698 | $0 | $43,474 | Yes (X) | |||
| Michael J Pischke | ||||||||
| Assistant Executive Director-Administrative | 40.0 | $199,005 | $0 | $15,217 | Yes (X) | |||
| Christopher Costakis | ||||||||
| Director of Information Technology | 40.0 | $156,992 | $0 | $37,029 | Yes (X) | |||
| Gregory Goossens | ||||||||
| Director of Jurisdictional Affairs | 40.0 | $149,481 | $0 | $21,193 | Yes (X) | |||
| Jacques Couvillon | ||||||||
| Director of Product Management | 40.0 | $163,310 | $0 | $42,440 | Yes (X) | |||
| Jospeh Ball | ||||||||
| Laboratory Director | 40.0 | $157,574 | $0 | $31,144 | Yes (X) | |||
| Lionel Standridge | ||||||||
| Director of Development | 40.0 | $163,796 | $0 | $22,356 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,863,030 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $349,710 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 33 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| RUBIA D GARCIA | |||||
| 14080 ASTER AVE | WESSLINTON | FL | 33414 | QUALITY CONTROL AUDIT SERVICES | $306,777 |
| SIDNEY CAMMERESI | |||||
| 16215 Dandborn Drive | Westfield | IN | 46074 | QUALITY CONTROL AUDIT SERVICES | $295,718 |
| WILLIAM K SMITH JR | |||||
| 935 MATTHEWS LOOP | MOHAWK | TN | 37810 | QUALITY CONTROL AUDIT SERVICES | $202,401 |
| BOGOSIAN JR VICTOR | |||||
| 574 PEACH STREET | WESTERVILLE | OH | 43082 | QUALITY CONTROL AUDIT SERVICES | $178,289 |
| CENTRIC CONSULTING LLC | |||||
| PO Box 75581 | Cleveland | OH | 44101 | SOFTWARE DEVELOPMENT | $152,403 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $0 | GovernmentGrantsAmt |
| All Other Contributions | $0 | AllOtherContributionsAmt |
| Noncash Contributions | $0 | NoncashContributionsAmt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| Reviews, Certifications | 541900 | $9,117,753 | $9,117,753 | $0 | $0 |
| Data Report Registrations | 541900 | $7,715,057 | $7,715,057 | $0 | $0 |
| Training, Commissioning | 541900 | $2,626,350 | $2,626,350 | $0 | $0 |
| Annual Meeting Revenue and Other | 541890 | $59,100 | $59,100 | $0 | $0 |
| Inspection System | 541900 | $0 | $0 | $0 | $0 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,518,260 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,397,356 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,397,356 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,867,297 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,104,219 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$236,922 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$236,922 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$236,922 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|
| $0 | $0 | $0 | $0 |
| $0 | $0 | $0 | $0 |
| $0 | $0 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,678,694 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,518,260 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,160,434 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,500 | TotalAmt |
| Program Services | $17,500 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,382,039 | TotalAmt |
| Program Services | $249,212 | ProgramServicesAmt |
| Management And General | $1,132,827 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,050,461 | TotalAmt |
| Program Services | $4,785,497 | ProgramServicesAmt |
| Management And General | $1,264,964 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $902,630 | TotalAmt |
| Program Services | $323,251 | ProgramServicesAmt |
| Management And General | $579,379 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,095,345 | TotalAmt |
| Program Services | $869,243 | ProgramServicesAmt |
| Management And General | $226,102 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,396 | TotalAmt |
| Program Services | $389,751 | ProgramServicesAmt |
| Management And General | $157,645 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,041 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $205,041 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,296 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $69,296 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,156 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $71,156 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,726,039 | TotalAmt |
| Program Services | $3,196,950 | ProgramServicesAmt |
| Management And General | $529,089 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $648,924 | TotalAmt |
| Program Services | $404,267 | ProgramServicesAmt |
| Management And General | $244,657 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $278,699 | TotalAmt |
| Program Services | $217,399 | ProgramServicesAmt |
| Management And General | $61,300 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $686,702 | TotalAmt |
| Program Services | $394,460 | ProgramServicesAmt |
| Management And General | $292,242 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,293,230 | TotalAmt |
| Program Services | $639,763 | ProgramServicesAmt |
| Management And General | $653,467 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796,333 | TotalAmt |
| Program Services | $671,060 | ProgramServicesAmt |
| Management And General | $125,273 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,264 | TotalAmt |
| Program Services | $59,559 | ProgramServicesAmt |
| Management And General | $55,705 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LOSS ON DISPOSAL OF ASSETS | Desc |
| Total | $193,531 | TotalAmt |
| Program Services | $193,531 | ProgramServicesAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $572,414 | TotalAmt |
| Program Services | $408,012 | ProgramServicesAmt |
| Management And General | $164,402 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,652,000 | TotalAmt |
| Program Services | $12,819,455 | ProgramServicesAmt |
| Management And General | $5,832,545 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Joint Costs TotalJointCostsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,025,105 | BOYAmt |
| EOY | $3,124,180 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,794,210 | BOYAmt |
| EOY | $1,846,360 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $225,657 | BOYAmt |
| EOY | $234,698 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,962,982 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,369,893 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,434,769 | BOYAmt |
| EOY | $15,593,089 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,196,888 | BOYAmt |
| EOY | $37,035,453 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,676,629 | BOYAmt |
| EOY | $57,833,780 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,068,897 | BOYAmt |
| EOY | $4,383,492 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,997,979 | BOYAmt |
| EOY | $3,970,044 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,066,876 | BOYAmt |
| EOY | $8,353,536 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,609,753 | BOYAmt |
| EOY | $49,480,244 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,609,753 | BOYAmt |
| EOY | $49,480,244 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,676,629 | BOYAmt |
| EOY | $57,833,780 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,026,694 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,711,523 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $1,132,274 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,276,408 | OtherCostOrOtherBasisAmt |
| Book Value | $2,276,408 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,199,375 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,815,789 | DepreciationAmt |
| Book Value | $6,383,586 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $0 | OtherCostOrOtherBasisAmt |
| Depreciation | $0 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,012,676 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,288,767 | DepreciationAmt |
| Book Value | $1,723,909 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,474,523 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,265,337 | DepreciationAmt |
| Book Value | $5,209,186 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,593,089 | TotalBookValueLandBuildingsAmt |
| Total Liability | $0 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,451,335 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,711,523 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Recoveries Prior Year Grants | $0 | RecoveriesPriorYearGrantsAmt |
| Other Revenue | $1,132,274 | OtherRevenueAmt |
| Revenue Not Reported | $2,843,797 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,607,538 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $71,156 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $0 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $71,156 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,678,694 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,580,844 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $0 | DonatedServicesUseFcltsAmt |
| Prior Year Adjustments | $0 | PriorYearAdjustmentsAmt |
| Losses Reported | $0 | LossesReportedAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,580,844 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $71,156 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $0 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $71,156 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,652,000 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote | The Internal Revenue Service has ruled that the Board is exempt from federal income taxes under 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(4). Accordingly, no provision for federal income taxes has been made in the financial statements. Accounting principles generally accepted in the United States prescribes recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if the tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. Management has concluded that they are unaware of any tax benefits or liabilities to be recognized at June 30, 2023 and 2022, and does not expect this to change in the next 12 months. The Board would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Board has no amounts accrued for interest or penalties as of June 30, 2023 and 2022. |
| Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 | RECOGNITION OF THE CHANGES IN THE FUNDED STATUS AND AMOUNTS RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION FOR THE NATIONAL BOARD PENSION AND POST RETIREMENT BENEFIT PLANS. - 1132274 |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (9 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| North America (Canada & Mexico only) | 0 | 0 | Program Services | Reviews & Certifications | $31,740 |
| Europe (Including Iceland and Greenland) | 0 | 0 | Program Services | Reviews & Certifications | $26,680 |
| East Asia and the Pacific | 0 | 0 | Program Services | Reviews & Certifications | $62,560 |
| South America | 0 | 0 | Program Services | Reviews & Certifications | $14,260 |
| Middle East and North Africa | 0 | 0 | Program Services | Reviews & Certifications | $45,080 |
| Central America and the Caribbean | 0 | 0 | Program Services | Reviews & Certifications | $460 |
| Russia and Neighboring States | 0 | 0 | Program Services | Reviews & Certifications | $3,220 |
| South Asia | 0 | 0 | Program Services | Reviews & Certifications | $23,460 |
| Sub-Saharan Africa | 0 | 0 | Program Services | Reviews & Certifications | $920 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $208,380 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $208,380 | TotalSpentAmt |
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Student Scholarships | GrantTypeTxt |
| Recipient | 5 | RecipientCnt |
| Cash Grant | $17,500 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. | FormAndLineReferenceDesc |
| Explanation | At the time of distribution of scholarship funds, the institution where the student attends is advised via letter of the following: 1) Name of the scholarship recipient 2) Amount of the scholarship 3) How the scholarship funds are to be used and when 4) Circumstances when funds would need to be returned to the National Board Confirmation of the use of these funds is subsequently requested from the education institution. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Steven Wolock | ||||||||||||||
| CFO | $169,964 | $0 | $2,600 | $0 | $0 | $0 | $13,970 | $0 | $29,257 | $0 | $215,791 | $0 | $0 | $0 |
| Joel Amato | ||||||||||||||
| Executive Director | $281,235 | $0 | $25,600 | $0 | $10,500 | $0 | $39,740 | $0 | $29,257 | $0 | $386,332 | $0 | $0 | $0 |
| Gary Scribner | ||||||||||||||
| Assistant Executive Director-Technical | $191,553 | $0 | $2,600 | $0 | $7,102 | $0 | $15,331 | $0 | $9,302 | $0 | $225,888 | $0 | $0 | $0 |
| Michael J Pischke | ||||||||||||||
| Assistant Executive Director-Administrative | $190,049 | $0 | $2,600 | $0 | $6,356 | $0 | $15,141 | $0 | $76 | $0 | $214,222 | $0 | $0 | $0 |
| Mark Mooney | ||||||||||||||
| Director of Software and Services | $173,122 | $0 | $2,600 | $0 | $976 | $0 | $14,217 | $0 | $29,257 | $0 | $220,172 | $0 | $0 | $0 |
| Jacques Couvillon | ||||||||||||||
| Director of Product Management | $161,512 | $0 | $1,600 | $0 | $198 | $0 | $13,329 | $0 | $29,111 | $0 | $205,750 | $0 | $0 | $0 |
| Lionel Standridge | ||||||||||||||
| Director of Development | $161,971 | $0 | $1,600 | $0 | $225 | $0 | $13,054 | $0 | $9,302 | $0 | $186,152 | $0 | $0 | $0 |
| Gregory Goossens | ||||||||||||||
| Director of Jurisdictional Affairs | $148,381 | $0 | $1,100 | $0 | $0 | $0 | $11,891 | $0 | $9,302 | $0 | $170,674 | $0 | $0 | $0 |
| Jospeh Ball | ||||||||||||||
| Laboratory Director | $138,542 | $0 | $600 | $0 | $18,432 | $0 | $11,232 | $0 | $19,912 | $0 | $188,718 | $0 | $0 | $0 |
| Christopher Costakis | ||||||||||||||
| Director of Information Technology | $155,202 | $0 | $1,350 | $0 | $440 | $0 | $11,724 | $0 | $25,305 | $0 | $194,021 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a Travel for companions | IT IS COMPANY POLICY TO PERMIT PAYMENT OF COMPANION RELATED EXPENSES WHEN ATTENDING MEETINGS OF THE BOARD OF TRUSTEES AND THE ORGANIZATION'S ANNUAL MEETING. WHEN INCURRED, THESE EXPENSES ARE INCLUDED AS INCOME FOR THE EMPLOYEE AND TAXED ACCORDINGLY, WHILE MEMBERS OF THE BOARD OF TRUSTEES ARE ISSUED A FORM 1099. |
| Schedule J, Part I, Line 7 Non-fixed payments | In calendar year 2022, the organization paid holiday bonuses of $400 to employees with six months or service or less and $600 bonuses to all other employees. Additionally, other nominal discretionary bonuses were paid to certain employees for outstanding performance. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 2 New program services | Development of an inspection workflow support system which will enable users to plan work, perform inspections, enter inspection results, perform quality assurance, generate invoices, enter payment information and generate certificates from one centralized system. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,970,715 including grants of $ 0)(Revenue $ 0) Development of an inspection workflow support system which will enable users to plan work, perform inspections, enter inspection results, perform quality assurance, generate invoices, enter payment information and generate certificates from one centralized system. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 0 including grants of $ 0)(Revenue $ 59,100) (EXPENSES $0 INCLUDING GRANTS OF $0) (REVENUE $59,100) ANNUAL MEETING REGISTRATION FEES AND OTHER MISCELLANEOUS EXPENSES OF A MINOR NATURE. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ including grants of $) Annual meeting registration fees and other miscellaneous expenses of a minor nature. |
| Form 990, Part VI, Line 6 Classes of members or stockholders | Membership of The National Board consists of individuals employed by a jurisdictional authority as the Chief Inspector, or other official, charged with the enforcement of boiler and pressure vessel laws. Chief Inspectors for virtually every state of the United States and provinces of Canada are members. |
| Form 990, Part VI, Line 7a Members or stockholders electing members of governing body | Members of the Board of Trustees are elected by majority vote of the membership present and voting during any general or special meeting. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | The following is a list of decisions which require approval by membership: 1) Changes to the Constitution and Articles of Incorporation 2) Election of members of the Board of Trustees, the Executive Director, Honorary Members 3) Removal of a member of the Board of Trustees upon appeal 4) Removal of an Executive Director |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | Membership of The National Board consists of individuals employed by a jurisdictional authority as the Chief Inspector, or other official, charged with the enforcement of boiler and pressure vessel laws. Chief Inspectors for virtually every state of the United States and provinces of Canada are members. |
| Form 990, Part VI, Line 12c Conflict of interest policy | At the time of the appointment to the Board of Trustees and annually thereafter, trustees must sign a conflict of interest statement. At the beginning of each meeting of the Board of Trustees, the trustees are reminded of their responsibility as it relates to any potential conflict of interest. For employees, they must sign at the time of hire and annually thereafter, a conflict of interest statement which requires them to disclose potential conflict and attest to their compliance with the conflict of interest policy. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | Executive Director: The organization engaged Sullivan Cotter, a consulting firm specializing in compensation benchmarking for not for profit organizations, to provide comparable compensation data for the Executive Director position. Review and Approval: The information provided in the compensation consulting firm's "Executive Director Compensation Study" was used by the Board of Trustees as a basis for determining decisions reached by members of the Board of Trustees. This process was last completed in August 2022. Adequately Documented: Any changes to the executive director's compensation are approved by the Board of Trustees and documented at the time those decisions are made. |
| Form 990, Part VI, Line 19 Required documents available to the public | Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to the internal revenue code (IRC) Section 6104. These documents are not available to the public at this time. |
| Form 990, Part IX, Line 11g Other Fees | Consultants Fees - Total Expense: 3084370, Program Service Expense: 3084370, Management and General Expenses: 0, Fundraising Expenses: 0; Annual Meeting Program Services - Total Expense: 314408, Program Service Expense: 0, Management and General Expenses: 314408, Fundraising Expenses: 0; Retirement and Misc. Employee Related - Total Expense: 210041, Program Service Expense: 0, Management and General Expenses: 210041, Fundraising Expenses: 0; Miscellaneous Services - Total Expense: 117220, Program Service Expense: 112580, Management and General Expenses: 4640, Fundraising Expenses: 0; |
| Form 990, Part XI, Line 9 Other changes in net assets or fund balances | RECOGNITION OF THE CHANGES IN THE FUNDED STATUS AND AMOUNTS RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION FOR THE NATIONAL BOARD PENSION AND POSTRETIREMENT BENEFIT PLANS. - 1132274; |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | National Board JRS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1055 Crupper Ave | AddressLine1Txt |
| City | Columbus | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 614262510 | EIN |
| Primary Activities | Social welfare | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The National Board of Boiler and Pressure Vessel Inspectors | BusinessNameLine1Txt |