CERTIFICATION INSTITUTE (EIN 331014773) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2002

Legal Domicile

Principal Officer

JANE MCCOGGINS

Phone

5019753099

Tax Period

2024-01-01 to 2024-12-31

CERTIFICATION INSTITUTE, founded in 2002, is a small nonprofit in the Community Improvement sector that reported $122K in total revenue in fiscal year 2018. Revenue decreased 13% compared to the prior year. Expenses of $168K exceeded revenue, resulting in a 38% operating deficit.

Mission

VOLUNTARY CERTIFICATION SERVICES FOR PROFESSIONAL EMPLOYER ORGANIZATIONS

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $73,200

Investment Income $0

Other Revenue $0

TOTAL REVENUE $73,200

Expense Breakdown

Grants Paid $0

Salaries & Benefits $78,046

Fundraising Expenses $0

Other Expenses $10,667

TOTAL EXPENSES $88,713

Year-over-Year Comparison

	2024	2023	Change
Revenue	$73,200	$82,600	-0.1%
Expenses	$88,713	$95,253	-0.1%
Net Income	$-15,513	$-12,653	+0.2%

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

N/A

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

$65,328

Total Directors

$65,328

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JANE MCCOGGINS	PRESIDENT	4.00	Officer Director	$12,828	$0	$12,828
DON PARKER	SECRETARY/TREASUER	40.00	Officer Director	$52,500	$0	$52,500
DAVID CAROTHERS	DIRECTOR	0.20	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	$73,200	$88,713	$112,766	$-15,513
2023	$82,600	$95,253	$128,100	$-12,653
2022	$86,850	$87,792	$141,298	$-942
2021	$97,900	$87,417	$140,542	$10,483
2020	$85,800	$86,767	$130,024	$-967
2019	$94,750	$93,873	$130,723	$877
2018	$121,600	$168,176	$148,198	$-46,576

CERTIFICATION INSTITUTE