Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: EXAMINATION FEES

  total $17,658,087 · related or exempt $17,658,087

• 2b · Program service revenue: MAINTENANCE OF CERTIFICATION INCO

  total $9,580,374 · related or exempt $9,580,374

• 2c · Program service revenue: TRAINING PG FEE AND OTHER FEE

  total $591,708 · related or exempt $591,708

• 3 · Investment income

  total $2,965,485 · excluded $2,965,485

• 7a · Gross sales of assets other than inventory

  securities $18,953,186

• 7b · Less cost or other basis and sales expenses

  securities $18,188,235

• 7c · Gain or loss

  securities $764,951

• 7d · Net gain or loss

  total $764,951 · excluded $764,951

• 11a · Other revenue: FEES INTERNATIONAL PROJECTS

  total $11,000 · related or exempt $11,000

• 11e · Other revenue, total

  $11,000

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $4,900,000

• 2 · Grants to domestic individuals

  total $500,000

• 5 · Compensation of officers, directors and key employees

  total $3,808,880

• 7 · Other salaries and wages

  total $2,985,503

• 8 · Pension plan contributions

  total $194,281

• 9 · Other employee benefits

  total $279,872

• 10 · Payroll taxes

  total $322,456

• 11b · Fees: legal

  total $652,165

• 11c · Fees: accounting

  total $51,300

• 11f · Fees: investment management

  total $230,932

• 11g · Fees: other

  total $173,517

• 13 · Office expenses

  total $45,927

• 14 · Information technology

  total $119,842

• 16 · Occupancy

  total $587,556

• 17 · Travel

  total $63,232

• 19 · Conferences, conventions and meetings

  total $1,391,711

• 22 · Depreciation, depletion and amortization

  total $936,916

• 23 · Insurance

  total $230,280

• 24a · Other expenses: PRODUCTION EXPENSE

  total $1,089,086

• 24b · Other expenses: BANK FEES

  total $723,561

• 24c · Other expenses: ASSESSMENTS OF ABMS

  total $574,342

• 24d · Other expenses: POOL QUESTION TASK FORC

  total $271,897

• 24e · All other expenses

  total $600,994

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,827,846 · end of year $1,821,777

• 2 · Savings and temporary cash investments

  beginning of year $18,335,110 · end of year $23,977,056

• 4 · Accounts receivable

  beginning of year $6,172,181 · end of year $8,672,029

• 9 · Prepaid expenses and deferred charges

  beginning of year $2,342,567 · end of year $3,807,776

• 10a · Land, buildings and equipment: cost or other basis

  $26,641,346

• 10b · Land, buildings and equipment: accumulated depreciation

  $5,711,541

• 10c · Land, buildings and equipment, net

  beginning of year $21,836,687 · end of year $20,929,805

• 11 · Investments: publicly traded securities

  beginning of year $98,615,815 · end of year $90,856,074

• 12 · Investments: other securities

  beginning of year $30,973,188 · end of year $24,951,774

• 14 · Intangible assets

  beginning of year $65,869 · end of year $40,926

• 15 · Other assets

  beginning of year $3,524,565 · end of year $1,258,145

• 17 · Accounts payable and accrued expenses

  beginning of year $1,253,484 · end of year $1,164,621

• 19 · Deferred revenue

  beginning of year $3,607,695 · end of year $4,681,170

• 25 · Other liabilities

  beginning of year $709,589 · end of year $914,727

• 27 · Net assets without donor restrictions

  beginning of year $178,123,060 · end of year $169,554,844

The filer's explanations (Part III)

PART I, LINE 4B

ABPN HAS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER IRS CODE 457(F) FOR THE PRESIDENT/CEO. THE PLAN ACCOUNT WAS FUNDED WITH A MONTHLY CONTRIBUTION OF 30% OF THE PRESIDENT'S SALARY FOR THAT MONTH.