Form 990 for tax year 2022
Filed by NATIONAL BOARD FOR CERTIFICATION IN OCCUPATIONAL THERAPY INC.
Totals
- Total revenue
- $15,618,656
- Total expenses
- $17,428,221
- Contributions and grants received
- $0
- Grants paid
- $1,000,000
- Program service revenue
- $14,866,491
- Investment income
- $1,063,650
- Other revenue
- -$311,485
- Total assets, end of year
- $60,876,114
- Total liabilities, end of year
- $4,283,228
- Net assets or fund balances, end of year
- $56,592,886
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: EXAM FEES
total $9,481,430 · related or exempt $9,481,430
-
2b · Program service revenue: RENEWAL FEES
total $3,715,670 · related or exempt $3,715,670
-
2c · Program service revenue: ASPIRE TOOLS
total $1,172,600 · related or exempt $1,172,600
-
2d · Program service revenue: SCORE TRANSFERS
total $271,815 · related or exempt $271,815
-
2e · Program service revenue: INTERNATIONAL FEES
total $155,435 · related or exempt $155,435
-
2f · All other program service revenue
total $69,541 · related or exempt $69,541
-
3 · Investment income
total $1,606,568 · excluded $1,606,568
-
6a · Gross rents
real property $458,096
-
6b · Less rental expenses
real property $769,581
-
6c · Rental income or loss
real property -$311,485
-
6d · Net rental income or loss
total -$311,485 · excluded -$311,485
-
7a · Gross sales of assets other than inventory
securities $9,164,917
-
7b · Less cost or other basis and sales expenses
securities $9,707,835
-
7c · Gain or loss
securities -$542,918
-
7d · Net gain or loss
total -$542,918 · excluded -$542,918
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $1,000,000
-
5 · Compensation of officers, directors and key employees
total $1,074,945
-
7 · Other salaries and wages
total $4,784,799
-
8 · Pension plan contributions
total $421,698
-
9 · Other employee benefits
total $425,823
-
10 · Payroll taxes
total $379,178
-
11a · Fees: management
total $29,500
-
11b · Fees: legal
total $28,981
-
11c · Fees: accounting
total $26,900
-
11f · Fees: investment management
total $41,047
-
11g · Fees: other
total $38,501
-
13 · Office expenses
total $104,871
-
14 · Information technology
total $1,748,786
-
19 · Conferences, conventions and meetings
total $978,285
-
22 · Depreciation, depletion and amortization
total $1,629,960
-
23 · Insurance
total $110,159
-
24a · Other expenses: EXAMINATION
total $2,627,170
-
24b · Other expenses: OTHER CREDENTIALING EXP
total $828,187
-
24c · Other expenses: CERTIFICATION RENEWAL
total $508,102
-
24d · Other expenses: MARKETING, PR AND REGUL
total $471,455
-
24e · All other expenses
total $169,874
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $4,218,631 · end of year $2,449,731
-
2 · Savings and temporary cash investments
beginning of year $1,792,581 · end of year $1,792,761
-
4 · Accounts receivable
beginning of year $102,347 · end of year $105,323
-
9 · Prepaid expenses and deferred charges
beginning of year $807,787 · end of year $750,759
-
10a · Land, buildings and equipment: cost or other basis
$10,412,201
-
10b · Land, buildings and equipment: accumulated depreciation
$1,883,934
-
10c · Land, buildings and equipment, net
beginning of year $8,756,057 · end of year $8,528,267
-
12 · Investments: other securities
beginning of year $51,140,913 · end of year $42,359,506
-
14 · Intangible assets
beginning of year $3,482,735 · end of year $4,889,767
-
17 · Accounts payable and accrued expenses
beginning of year $2,302,873 · end of year $2,983,799
-
19 · Deferred revenue
beginning of year $1,757,855 · end of year $1,262,755
-
25 · Other liabilities
beginning of year $36,674 · end of year $36,674
-
27 · Net assets without donor restrictions
beginning of year $66,203,649 · end of year $56,592,886
Mission and programs · 2022
Mission
THE MISSION OF THE NATIONAL BOARD FOR CERTIFICATION IN OCCUPATIONAL THERAPY, INC. IS TO ADVANCE CLIENT CARE AND PROFESSIONAL PRACTICE THROUGH EVIDENCE-BASED CERTIFICATION STANDARDS AND THE VALIDATION OF KNOWLEDGE ESSENTIAL FOR EFFECTIVE PRACTICE IN OCCUPATIONAL THERAPY.
Activities or mission (Part I)
THE ORGANIZATION IS AN INDEPENDENT NATIONAL CERTIFICATION AGENCY WHOSE PRIMARY PURPOSE IS TO SERVE THE PUBLIC INTEREST BY PROVIDING HIGH STANDARDS FOR THE CERTIFICATION OF OCCUPATIONAL THERAPY PRACTITIONERS.
-
THE NATIONAL BOARD FOR CERTIFICATION IN OCCUPATIONAL THERAPY, INC. PROVIDES A WORLD CLASS STANDARD FOR CERTIFICATION OF OCCUPATIONAL THERAPY PRACTITIONERS. THEY DEVELOP, ADMINISTER, AND CONTINUALLY REVIEW A CERTIFICATION PROCESS BASED ON CURRENT AND VALID STANDARDS THAT PROVIDE RELIABLE INDICATORS OF COMPETENCE FOR THE PRACTICE OF OCCUPATIONAL THERAPY.
As filed on the 2022 return.
Listed in Part VII
-
Dee BerlineDEE BERLINE
CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1
-
Brittany CurtisBRITTANY CURTIS
VICE CHAIRPERSON
- Total calculated
- $0
- Hours/week
- 1
-
Ann GloreANN GLORE
SECRETARY/TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Sheila BaxterSHEILA BAXTER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kate Decleene HuberKATE DECLEENE HUBER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
George TomlinGEORGE TOMLIN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Amy BlueAMY BLUE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Kelly RichardsonKELLY RICHARDSON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Cesar CespedesCESAR CESPEDES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mashelle PainterMASHELLE PAINTER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Mary SmithMARY SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Rae Ann SmithRAE ANN SMITH
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Rafael Salazar IIRAFAEL SALAZAR II
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Jillian BoerstlerJILLIAN BOERSTLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Rachel GalantRACHEL GALANT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Lauren GrayLAUREN GRAY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Paul GracePAUL GRACE
PRESIDENT/CEO
- Total calculated
- $759,302
- From this org
- $710,694
- From related orgs
- $0
- Other
- $48,608
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $710,694
- Bonus
- $0
- Other
- $0
- Deferred
- $28,975
- Nontaxable benefits
- $19,633
- Filer's total
- $759,302
-
Allan FreedmanALLAN FREEDMAN
COO
- Total calculated
- $315,644
- From this org
- $272,627
- From related orgs
- $0
- Other
- $43,017
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $264,377
- Bonus
- $8,250
- Other
- $0
- Deferred
- $25,900
- Nontaxable benefits
- $17,117
- Filer's total
- $315,644
-
Mehul PatelMEHUL PATEL
DIRECTOR OF IT
- Total calculated
- $291,066
- From this org
- $256,957
- From related orgs
- $0
- Other
- $34,109
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $248,707
- Bonus
- $8,250
- Other
- $0
- Deferred
- $24,411
- Nontaxable benefits
- $9,698
- Filer's total
- $291,066
-
Shaun ConwaySHAUN CONWAY
SR. DIR., EXTERNAL AND REG
- Total calculated
- $249,695
- From this org
- $211,376
- From related orgs
- $0
- Other
- $38,319
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $203,126
- Bonus
- $8,250
- Other
- $0
- Deferred
- $20,081
- Nontaxable benefits
- $18,238
- Filer's total
- $249,695
-
Margaret BentMARGARET BENT
MANAGING DIR., COMPETENCY
- Total calculated
- $246,909
- From this org
- $210,570
- From related orgs
- $0
- Other
- $36,339
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $200,570
- Bonus
- $10,000
- Other
- $0
- Deferred
- $20,065
- Nontaxable benefits
- $16,274
- Filer's total
- $246,909
-
Jennifer GregoryJENNIFER GREGORY
DIRECTOR OF ACCOUNTING
- Total calculated
- $238,656
- From this org
- $216,041
- From related orgs
- $0
- Other
- $22,615
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $207,291
- Bonus
- $8,750
- Other
- $0
- Deferred
- $20,547
- Nontaxable benefits
- $2,068
- Filer's total
- $238,656
-
Angela MacauleyANGELA MACAULEY
SR VP, MARKETING & GOVERNANCE SERVICES
- Total calculated
- $220,717
- From this org
- $192,723
- From related orgs
- $0
- Other
- $27,994
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $182,723
- Bonus
- $10,000
- Other
- $0
- Deferred
- $18,309
- Nontaxable benefits
- $9,685
- Filer's total
- $220,717
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 3
- A THIRD-PARTY COMPANY SPECIALIZING IN COMPENSATION REVIEWS IS CONTRACTED ON AN ANNUAL BASIS TO REVIEW AND REPORT ON THE COMPENSATION OF THE CEO. THEY DO THIS BY COMPARING THE COMPENSATION TO COMPARABLE POSITIONS IN THE INDUSTRY. THE REPORT IS WRITTEN FOR THE BOARD COMMITTEE WHICH THEN SETS THE NEW ANNUAL CONTRACT WITH THE CEO.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
THE AMERICAN OCCUPATIONAL THERAPY FOUNDATION
$1,000,000
IMPLEMENTATION RESEARCH PROJECTS
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
OT PROVIDERS LLC
INVESTMENT IN BUILDING · MD · income $458,096 · assets $8,393,201
Directly controlled by NBCOT OWNS 100
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 14 August 2023
- IRS schema version
- 2022v5.0
- Source object
- 202302309349300315
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