2023-05-15T21:01:39+00:00 2022-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2021-07-01 314262510 National Board of Boiler and Pressure Vessel Inspectors NATI 6148888320 1055 Crupper Columbus OH 43229 Steve Wolock CPA/Controller 2023-05-15 true Steve Wolock 999009999 Rachel Spurlock P00520729 5023263996 2021 2023-04-26 12:10:37Z Joel T Amato 1055 Crupper Columbus OH 43229 23225997 false X www.nationalboard.org X 1919 OH Promote uniformity in the administration and enforcement of boiler and pressure vessel safety. 7 7 107 29 0 0 0 0 16237447 17790194 1450836 1729811 0 0 17688283 19520005 12000 27000 0 8745760 8848151 0 0 0 7106465 9503284 15864225 18378435 1824058 1141570 59251681 52676629 8091223 8066876 51160458 44609753 X 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. false false 7629396 0 9018870 Testing, Reviewing, and Accrediting Quality Control Programs for Compliance with Safety Standards. Conducted 2,136 tests of pressure relief devices, 2,028 reviews of quality control programs, and accredited 1,797 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. 2915967 27000 1910477 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. 1551073 0 6806392 Data Report Registrations. Registered 2,157,682 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 47,355 copies of previously registered data reports to enable items to be repaired and/or altered in accordance with uniform safety standards. 0 0 54455 Annual meeting registration fees and other miscellaneous expenses of a minor nature. 54455 12096436 false false false false false false false false false true false false false false true true false false true true false false false false false false false true true false false false false false false false false false false false false true false false false true 49 0 true 107 true false false false false false false false false X 7 7 false false false false true true true true true false false false true true true true true true true false X JOEL T AMATO 6148888320 1055 CRUPPER AVENUE COLUMBUS OH 43229 X Christopher Cantrell Chair, Board of Trustees (partial year) 1.0 X X 0 0 0 John Burpee First Vice Chair, Board of Trustees 1.0 X X 0 0 0 Milton Washington Second Vice Chair, Board of Trustees 1.0 X X 0 0 0 Rob Troutt Chair, Board of Trustees 1.0 X X 695 0 0 Eben Creaser Member at Large, Board of Trustees 1.0 X 0 0 0 Joseph D LeSage Member at Large, Board of Trustees 1.0 X 774 0 0 Matthew Sansone Member at Large, Board of Trustees 1.0 X 667 0 0 Rick Strum Member at Large, Board of Trustees 1.0 X 1962 0 0 Joel Amato Executive Director 40.0 X 235304 0 49331 Steven Wolock Controller 40.0 X 149336 0 44153 Gary Scribner Assistant Executive Director-Technical 40.0 X 186286 0 24004 Mark Mooney Director of Software and Services 40.0 X 161534 0 45124 Michael J Pischke Assistant Executive Director-Administrative 40.0 X 192500 0 14353 Bill Henningsen Director of Information Technology 40.0 X 136299 0 32829 Gregory Goossens Director of Jurisdictional Affairs 40.0 X 137205 0 19272 Jacques Couvillon Director of Product Management 40.0 X 151281 0 44186 Kimberly Miller Director of Training 40.0 X 135747 0 28980 Lionel Standridge Director of Development 40.0 X 142063 0 18376 David Douin Former Executive Director 0.0 X 225000 0 0 1856653 0 320608 26 true true false CENTRIC CONSULTING LLC PO Box 75581 Cleveland OH 44101 SOFTWARE DEVELOPMENT 993027 RUBIA D GARCIA 14080 ASTER AVE WESSLINTON FL 33414 QUALITY CONTROL AUDIT SERVICES 269343 DEWEY ANGLIN 907 North Jupiter Jenks OK 74037 QUALITY CONTROL AUDIT SERVICES 247481 SIDNEY CAMMERESI 16215 Dandborn Drive Westfield IN 46074 QUALITY CONTROL AUDIT SERVICES 230157 WILLIAM K SMITH JR 935 MATTHEWS LOOP MOHAWK TN 37810 QUALITY CONTROL AUDIT SERVICES 201213 9 0 0 0 0 0 0 0 0 Reviews, Certifications 541900 9018870 9018870 0 0 Data Report Registrations 541900 6806392 6806392 0 0 Training, Commissioning 541900 1910477 1910477 0 0 Annual Meeting Revenue and Other 541890 54455 54455 0 0 0 0 0 0 0 0 0 0 17790194 669234 0 0 669234 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4766569 0 3705992 1060577 0 1060577 0 0 1060577 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 19520005 17790194 0 1729811 X 0 0 27000 27000 0 0 0 0 1219110 234314 984796 0 0 0 0 0 5659905 3670081 1989824 0 240423 269048 -28625 0 1211346 799140 412206 0 517367 305060 212307 0 0 0 0 0 90885 0 90885 0 86054 0 86054 0 0 0 0 0 0 0 75276 0 75276 0 3494480 2896878 597602 0 0 0 0 0 557512 327835 229677 0 487420 363887 123533 0 0 0 0 0 675068 378876 296192 0 1003869 319345 684524 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 841104 715831 125273 0 109294 56195 53099 0 LOSS ON DISPOSAL OF ASSETS 1468081 1468081 0 614241 264865 349376 0 18378435 12096436 6281999 0 0 0 0 0 0 0 8471513 8025105 0 0 1712444 1794210 0 0 0 0 0 0 0 0 117329 225657 25926932 12492163 13183959 13434769 35764353 29196888 0 0 0 0 2083 0 59251681 52676629 4546274 4068897 0 0 3544949 3997979 0 0 0 0 0 0 0 0 0 0 0 0 8091223 8066876 X 51160458 44609753 0 0 0 0 0 0 0 0 51160458 44609753 59251681 52676629 X 1141570 -6365454 0 0 0 -1326821 X false true X true false 2276408 2276408 13103992 6445046 6658946 0 0 0 6565691 4571882 1993809 3980841 1475235 2505606 13434769 0 X 11752454 -6365454 0 0 -1326821 -7692275 19444729 75276 0 75276 19520005 18303159 0 0 0 0 0 18303159 75276 0 75276 18378435 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, 2022 and 2021, 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, 2022 and 2021. 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. - -1326821 North America (Canada & Mexico only) 0 0 Program Services Reviews & Certifications 43731 Europe (Including Iceland and Greenland) 0 0 Program Services Reviews & Certifications 39960 East Asia and the Pacific 0 0 Program Services Reviews & Certifications 41240 South America 0 0 Program Services Reviews & Certifications 18860 Middle East and North Africa 0 0 Program Services Reviews & Certifications 38560 Central America and the Caribbean 0 0 Program Services Reviews & Certifications 1380 Russia and Neighboring States 0 0 Program Services Reviews & Certifications 1380 South Asia 0 0 Program Services Reviews & Certifications 26220 Sub-Saharan Africa 0 0 Program Services Reviews & Certifications 1380 0 0 0 0 0 0 212711 0 212711 false false false false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements 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 true Student Scholarships 6 27000 0 N/A N/A Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X true true X X X false false false false false false false true false Steven Wolock Controller 148636 0 600 0 100 0 12277 0 31876 0 193489 0 0 0 Joel Amato Executive Director 213604 0 600 0 21100 0 17455 0 31876 0 284635 0 0 0 Gary Scribner Assistant Executive Director-Technical 173002 0 600 0 12684 0 13865 0 10139 0 210290 0 0 0 Michael J Pischke Assistant Executive Director-Administrative 179250 0 600 0 12650 0 14277 0 76 0 206853 0 0 0 Mark Mooney Director of Software and Services 160934 0 600 0 0 0 13248 0 31876 0 206658 0 0 0 Kimberly Miller Director of Training 134570 0 600 0 577 0 10975 0 18005 0 164727 0 0 0 Bill Henningsen Director of Information Technology 135599 0 600 0 100 0 11063 0 21766 0 169128 0 0 0 Jacques Couvillon Director of Product Management 150681 0 600 0 0 0 12455 0 31731 0 195467 0 0 0 Lionel Standridge Director of Development 141463 0 600 0 0 0 8350 0 10026 0 160439 0 0 0 Gregory Goossens Director of Jurisdictional Affairs 136605 0 600 0 0 0 9133 0 10139 0 156477 0 0 0 David Douin Former Executive Director 0 0 225000 0 0 0 0 0 0 0 225000 0 0 0 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 2021, the organization paid holiday bonuses of $400 to employees with six months or service or less and $600 bonuses to all other employees. Form 990, Part III, Line 4d Description of other program services (Expenses $ 0 including grants of $ 0)(Revenue $ 54,455) 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: Comparability: As a starting point for a new executive director, the organization employed a compensation consulting firm specializing in compensation practices of non-profit organizations to provide "comparability data" for ranges of reasonable compensation for that position. Review and Approval: The information provided in the compensation consulting firm's "Executive Compensation Report" was used by the Board of Trustees as a basis for determining decisions reached by members of the Board of Trustees. Annually, the Board of Trustees relies upon a compensation study published by CompData Surveys (Salary.com), a Dolan Technology Corp., as a basis for adjustments to compensation paid to the executive director. This process was last completed in 2021. 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 15b Process to establish compensation of other employees Other Officers and Key Employees: Comparability: Compensation information provided by CompData Surveys (Salary.com), a Dolan Technology Corp., is used for comparability data for other officers and key employees. It is the basis for establishing salary ranges within the organization that are comparable to other organizations. Review and Approval: This compensation was reviewed and approved by the executive director in 2021. Adequately Documented: The basis for the determination of compensation for these specific individuals were adequately documented. 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: 2891484, Program Service Expense: 2891484, Management and General Expenses: 0, Fundraising Expenses: 0; Examination Services - Total Expense: 5394, Program Service Expense: 5394, Management and General Expenses: 0, Fundraising Expenses: 0; Annual Meeting Program Services - Total Expense: 296858, Program Service Expense: 0, Management and General Expenses: 296858, Fundraising Expenses: 0; Retirement and Misc. Employee Related - Total Expense: 127882, Program Service Expense: 0, Management and General Expenses: 127882, Fundraising Expenses: 0; Miscellaneous Services - Total Expense: 27862, Program Service Expense: 0, Management and General Expenses: 27862, Fundraising Expenses: 0; Employee Recruiting Fees - Total Expense: 145000, Program Service Expense: 0, Management and General Expenses: 145000, 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. - -1326821; National Board JRS LLC 1055 Crupper Ave Columbus OH 43229 614262510 Social welfare OH 0 0 The National Board of Boiler and Pressure Vessel Inspectors