THE BOARD OF CERTIFICATION FOR EMERGENCY NURSING (EIN 363473137) - 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

1986

Legal Domicile

Principal Officer

JANIE SCHUMAKER

Phone

8773022236

Tax Period

2024-01-01 to 2024-12-31

THE BOARD OF CERTIFICATION FOR EMERGENCY NURSING, founded in 1986, is a community nonprofit that reported $8.3M in total revenue in fiscal year 2024. Revenue grew 20% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.4M, a strong 16% operating margin.

Mission

THE BOARD OF CERTIFICATION FOR EMERGENCY NURSING SUPPORTS NURSES TO ACHIEVE EXCELLENCE BY BEING THE INDUSTRY LEADER IN PROFESSIONAL CREDENTIALING WHILE PROMOTING THE VALUE OF CERTIFICATION AND LIFELONG LEARNING.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $7,600,756

Investment Income $692,829

Other Revenue $8,085

TOTAL REVENUE $8,301,670

Expense Breakdown

Grants Paid $170,831

Salaries & Benefits $2,244,222

Fundraising Expenses $0

Other Expenses $4,525,962

TOTAL EXPENSES $6,941,015

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,301,670	$6,928,143	+0.2%
Expenses	$6,941,015	$6,621,607	+0.0%
Net Income	$1,360,655	$306,536	+3.4%

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

Volunteers

167

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

$354,018

Total Directors

$354,018

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JANIE SCHUMAKER	CEO	40.00	Officer Director	$338,351	$15,667	$354,018
REBECCA STEINMANN	IMMEDIATE PAST CHAIRPERSON	10.00	Officer Director	$0	$0	$0
ALLEN WOLFE	CHAIRPERSON	12.00	Officer Director	$0	$0	$0
JULIE RUDDY	CHAIRPERSON ELECT	10.00	Officer Director	$0	$0	$0
ROGER CASEY	DIRECTOR	10.00	Director	$0	$0	$0
STEVEN TALBOT	DIRECTOR	10.00	Director	$0	$0	$0
SEAN ELWELL	SECRETARY/TREASURER	10.00	Officer Director	$0	$0	$0
BRODY EICK	DIRECTOR	10.00	Director	$0	$0	$0
ROB CORRAO	PUBLIC MEMBER	10.00	Director	$0	$0	$0
EMILY WERTHMAN	DIRECTOR	10.00	Director	$0	$0	$0
MICHAEL DEXTER	DIRECTOR OF PROFESSIONAL D	40.00	Highest	$157,466	$37,543	$195,009
BRIGID FLOOD	DIR. STRATEGY & OPERATIONS	40.00	Highest	$192,563	$19,422	$211,985
AMY GRAND	DIRECTOR OF CERTIFICATIONS	40.00	Highest	$156,289	$34,575	$190,864
KATHY MACE	EMPLOYER RELATIONSHIPS MAN	40.00	Highest	$165,913	$7,356	$173,269
HOLLY BRIGGS	PROFESSIONAL DEVELOPMENT SPECIALIST	40.00	Highest	$103,856	$35,357	$139,213

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	$8,301,670	$6,941,015	$17,256,652	$1,360,655
2023	$6,928,143	$6,621,607	$15,226,488	$306,536
2022	$6,338,118	$6,304,733	$13,681,176	$33,385
2021	$6,150,002	$5,855,507	$14,934,746	$294,495
2020	$5,824,748	$5,749,667	$14,318,467	$75,081
2019	$5,949,105	$5,448,658	$13,691,162	$500,447
2018	$5,986,105	$4,532,326	$11,750,350	$1,453,779

THE BOARD OF CERTIFICATION FOR EMERGENCY NURSING