COUNCIL FOR ACCREDITATION IN OCCUP… - Form 990 Financial Data

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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

1973

Legal Domicile

Principal Officer

JOHN A MERKLEY

Phone

4142765338

Tax Period

2023-01-01 to 2023-12-31

COUNCIL FOR ACCREDITATION IN OCCUPATIONAL HEARING CONSERVATION, founded in 1973, is a small nonprofit that reported $750K in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $150K, a strong 20% operating margin.

Mission

TO PROMOTE THE CONSERVATION OF HEARING BY ENHANCING THE QUALITY OF OCCUPATIONAL HEARING CONSERVATION PROGRAMS.

Program Service Accomplishments

Program 1

CAOHC OFFERS CERTIFICATION AND RECERTIFICATION AS AN OCCUPATIONAL HEARING CONSERVATIONIST (OHC), ALSO KNOWN AS AN INDUSTRIAL AUDIOMETRIC TECHNICIAN. UPON SUCCESSFUL COMPLETION OF THE OHC TRAINING...

CAOHC OFFERS CERTIFICATION AND RECERTIFICATION AS AN OCCUPATIONAL HEARING CONSERVATIONIST (OHC), ALSO KNOWN AS AN INDUSTRIAL AUDIOMETRIC TECHNICIAN. UPON SUCCESSFUL COMPLETION OF THE OHC TRAINING COURSE THE OHC CAN, WITH SUPERVISION, CONDUCT ANNUAL AUDIOGRAMS AND BE AN INTEGRAL MEMBER OF THE HEARING CONSERVATION PROGRAM (HCP) TEAM.

Program 2

CAOHC CONDUCTS WORKSHOPS THROUGHOUT THE YEAR FOR CERTIFICATION AND RECERTIFICATION OF COURSE DIRECTORS. THE WORKSHOPS CONSIST OF EIGHT HOURS OF FOCUSED TRAINING AND AN EXAM INTENDED TO PREPARE CDS...

CAOHC CONDUCTS WORKSHOPS THROUGHOUT THE YEAR FOR CERTIFICATION AND RECERTIFICATION OF COURSE DIRECTORS. THE WORKSHOPS CONSIST OF EIGHT HOURS OF FOCUSED TRAINING AND AN EXAM INTENDED TO PREPARE CDS FOR SUCCESSFUL PREPARATION AND CONDUCT OF THE 20-HOUR OHC CERTIFICATION AND 8-HOUR RECERTIFICATION COURSES.

Program 3

CAOHC CONDUCTS WORKSHOPS FOR CERTIFICATION AND RECERTIFICATION OF PROFESSIONAL SUPERVISOR OF THE AUDIOMETRIC MONITORING PROGRAM. THE ONE DAY WORKSHOPS ARE AN INTERMEDIATE-LEVEL COURSE THAT OUTLINES THE SCOPE OF PRACTICE OF THE AUDIOLOGIST, PHYSICIAN, OR OTOLARYNGOLOGIST PERFORMING THE DUTIES OF A PS IN AN OCCUPATIONAL HEARING CONSERVATION PROGRAM.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $588,148

Investment Income $33,511

Other Revenue $127,917

TOTAL REVENUE $749,576

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,000

Fundraising Expenses $0

Other Expenses $594,644

TOTAL EXPENSES $599,644

Year-over-Year Comparison

	2023	2022	Change
Revenue	$749,576	$665,611	+0.1%
Expenses	$599,644	$563,234	+0.1%
Net Income	$149,932	$102,377	+0.5%

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

$2,500

Total Directors

$5,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RAUL A MIRZA DO MPH MSC CSPA FACOE	PAST CHAIR	5.00	Officer Director	$1,000	$0	$1,000
JOHN A MERKLEY LTC AUD CCC-A CPSA	CHAIR	5.00	Officer Director	$1,500	$0	$1,500
BRYAN J TOPP	VICE CHAIR - CREDENTIALING	5.00	Officer Director	$0	$0	$0
MATTHEW WRIGHT MPH CIH CSP	COUNCIL MEMBER	1.00	Director	$0	$0	$0
KIRSTEN MCCALL AUD CCC-A CPSA	COUNCIL MEMBER	1.00	Director	$1,500	$0	$1,500
CARLOS ESQUIVEL MD FACS FAAOA	COUNCIL MEMBER	1.00	Director	$0	$0	$0
JOHNNY FOSTER MAJ USAF BSC CCC-A	COUNCIL MEMBER	1.00	Director	$0	$0	$0
THERESA H SMALL AUD CPSA	COUNCIL MEMBER	1.00	Director	$500	$0	$500
AMIR WOLFE MDMPH MBA	VICE CHAIR - ADVOCACY & ST	5.00	Officer Director	$0	$0	$0
CAROL SNYDERWINE MA CCC-A	VICE CHAIR - EDUCATION	1.00	Director	$500	$0	$500
BARBARA SMITH	COUNCIL MEMBER	1.00	Director	$0	$0	$0
ANDREW D PERKINS MS CIH CSP	COUNCIL MEMBER	1.00	Director	$0	$0	$0
SAUNDRA HARRIS MS CIH CSP CET	COUNCIL MEMBER	1.00	Director	$0	$0	$0
DAVID JONES PE INCE BD CERT	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
BENJAMIN ROBERTS MPH PHD CIH	COUNCIL MEMBER	1.00	Director	$0	$0	$0
ANTHONY TOLISANO MD	COUNCIL MEMBER	1.00	Director	$0	$0	$0
TERENCE M TYSON PE INCE BD CERT	COUNCIL MEMBER	1.00	Director	$0	$0	$0

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
2024	No data	No data	No data	No data
2023	$749,576	$599,644	$1,294,745	$149,932
2022	$665,611	$563,234	$1,102,092	$102,377
2021	$517,570	$481,058	$1,155,161	$36,512
2020	$341,048	$501,618	$1,111,456	$-160,570
2019	$627,840	$705,283	$1,184,821	$-77,443
2018	$584,661	$614,805	$1,143,432	$-30,144

COUNCIL FOR ACCREDITATION IN OCCUPATIONAL HEARING CONSERVATION