NATIONAL BOARD OF CERTIFICATION- (EIN 201834273) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

Linda Shaffer

Phone

4058122929

Tax Period

2025-01-01 to 2025-12-31

NATIONAL BOARD OF CERTIFICATION-, founded in 2009, is a small nonprofit in the Community Improvement sector that reported $239K in total revenue in fiscal year 2025. Revenue grew 19% year-over-year, indicating healthy expansion. Expenses of $316K exceeded revenue, resulting in a 32% operating deficit.

Mission

Promoting excellence in management of graduate medical education training programs through certification. To ensure a comprehensive level of services training knowledge and leadership through certification for the administration of Graduate Medical Education GME programs for physicians-in-training.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $228,400

Investment Income $10,539

Other Revenue $0

TOTAL REVENUE $238,939

Expense Breakdown

Grants Paid $0

Salaries & Benefits $64,983

Fundraising Expenses $0

Program Expenses $315,577

Other Expenses $250,593

TOTAL EXPENSES $315,576

Year-over-Year Comparison

	2025	2024	Change
Revenue	$238,939	$199,976	+0.2%
Expenses	$315,576	N/A	N/A
Net Income	$-76,637	$199,976	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$64,983

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Gretchen Lynch	President	20.00	Officer	$0	$0	$0
Donna Guidroz	Vice President	20.00	Officer	$0	$0	$0
Deb Barrand	Secretary	20.00	Officer	$0	$0	$0
Linda Shaffer	Executive Director	40.00	Officer	$64,983	$0	$64,983

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$238,939	$315,576	$433,096	$-76,637

NATIONAL BOARD OF CERTIFICATION-