THE AMERICAN BOARD OF CERTIFICATION (EIN 521759570) - 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

1992

Legal Domicile

Phone

3193652222

Tax Period

2023-01-01 to 2023-12-31

THE AMERICAN BOARD OF CERTIFICATION, founded in 1992, is a small nonprofit that reported $266K in total revenue in fiscal year 2020. Revenue decreased 16% compared to the prior year. Expenses of $318K exceeded revenue, resulting in a 19% operating deficit.

Mission

THE AMERICAN BOARD OF CERTIFICATION OF BANKRUPTCY AND CREDITORS' RIGHTS ATTORNEYS ADMINISTER EXAMS AND REVIEW APPLICATION MATERIALS OF CANDIDATES AND GRANTS CERTIFICATION TO THOSE WHO MEET STANDARDS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $242,980

Investment Income $-129

Other Revenue $7,166

TOTAL REVENUE $250,017

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $229,901

Other Expenses $229,901

TOTAL EXPENSES $229,901

Year-over-Year Comparison

	2023	2022	Change
Revenue	$250,017	$290,352	-0.1%
Expenses	$229,901	$271,615	-0.2%
Net Income	$20,116	$18,737	+0.1%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARY BETH AUSBROOKS	PRESIDENT	5.00	Officer Director	$0	$0	$0
BRIAN L DAVIDOFF	TREASURER	5.00	Officer Director	$0	$0	$0
DONNA T PARKINSON	PRESIDENT	5.00	Officer Director	$0	$0	$0
RANDY NUSSBAUM	PRESIDENT ELECT	5.00	Officer Director	$0	$0	$0
WESLEY H AVERY	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT C FURR	DIRECTOR	1.00	Director	$0	$0	$0
SALENE MAZUR KRAEMER	DIRECTOR	1.00	Director	$0	$0	$0
JUSTIN M LUNA	SECRETARY	1.00	Officer Director	$0	$0	$0
JIMMY D PARRISH	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT L POLLAK	DIRECTOR	1.00	Director	$0	$0	$0
LUIS ERNESTO RIVERA II	DIRECTOR	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	$250,017	$229,901	$421,205	$20,116
2022	$290,352	$271,615	$414,274	$18,737
2021	$295,761	$351,123	$432,654	$-55,362
2020	$266,335	$318,248	$471,880	$-51,913

THE AMERICAN BOARD OF CERTIFICATION