NATIONAL BOARD FOR CERTIFICATION IN HEARING INSTRUMENT SCIENCES (EIN 860468666) - 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

1981

Legal Domicile

Principal Officer

JONATHAN L WRIGHT

Phone

7345222900

Tax Period

2024-01-01 to 2024-12-31

NATIONAL BOARD FOR CERTIFICATION IN HEARING INSTRUMENT SCIENCES, founded in 1981, is a small nonprofit that reported $674K in total revenue in fiscal year 2024. Expenses of $643K left a modest 5% surplus.

Mission

AN INDEPENDENT, CREDENTIALING ORGANIZATION, ESTABLISHED TO PROMOTE CONTINUING COMPETENCY ASSURANCE OF HEARING HEALTH PROFESSIONALS.

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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 $662,738

Investment Income $11,537

Other Revenue $0

TOTAL REVENUE $674,275

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $642,987

TOTAL EXPENSES $642,987

Year-over-Year Comparison

	2024	2023	Change
Revenue	$674,275	$664,011	+0.0%
Expenses	$642,987	$710,498	-0.1%
Net Income	$31,288	$-46,487	-1.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JONATHAN L WRIGHT	CHAIR	0.00	Officer	$0	$0	$0
CARL D CASE JR	CHAIR ELECT	N/A	Director	$0	$0	$0
PAULA CELESTE	TREASURER/ME	N/A	Director	$0	$0	$0
CHERYL M WARD	SECRETARY/ME	N/A	Director	$0	$0	$0
JOHN E LETTS	PAST CHAIR	N/A	Director	$0	$0	$0
CHERI MIDDLETON	PUBLIC MEMBE	N/A	Director	$0	$0	$0
BONNY JO HAVOC	MEMBER	N/A	Director	$0	$0	$0
DARLENE C MCMANN	MEMBER	N/A	Director	$0	$0	$0
ELIZABETH M MILLER	MEMBER	N/A	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	$674,275	$642,987	$803,545	$31,288
2023	$664,011	$710,498	$751,676	$-46,487
2022	$671,610	$608,463	$787,247	$63,147
2021	$671,508	$589,959	$742,800	$81,549
2020	$547,401	$511,356	$627,307	$36,045
2019	$609,765	$611,405	$592,860	$-1,640
2018	$643,193	$545,518	$536,498	$97,675

NATIONAL BOARD FOR CERTIFICATION IN HEARING INSTRUMENT SCIENCES