National Board of Boiler and Pressure Vessel Inspectors

Nonprofit profile at a glance

EIN
314262510
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6148888320
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$26,809,953
Expenses
$23,082,760
Assets
$65,174,730
Liabilities
$9,039,357

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • Joel Amato (Executive Director)
  • Gary Scribner (Assistant Executive Director-Technical)
  • Michael J Pischke (Assistant Executive Director-Administrative)

Highest reported compensation

  • Joel Amato (Executive Director): $431,589 total reported compensation
  • Steven Wolock (Chief Financial Officer): $256,114 total reported compensation
  • Mark Mooney (Director of Software and Services): $252,707 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The National Board's mission is to promote greater safety to life and property by securing concerted action and maintaining uniformity in the construction, installation, inspection, operation, repair and alteration of boilers, pressure vessels and other pressure retaining items and their appurtenances, thereby assuring acceptance and interchangeability among jurisdictional authorities.

What it reported doing in 2024

Testing, Reviewing, and Accrediting Quality Control Programs for Compliance with Safety Standards. Conducted 3,180 tests of pressure relief devices, 2,093 reviews of quality control programs, and accredited 1,906 entities for the purpose of assuring compliance with the uniform safety standards of the American Society of Mechanical Engineers (ASME) Boiler and Pressure Vessel Code and/or the National Board Inspection Code, the safety standard for inspection, repair and alteration of boilers, pressure vessels and other pressure retaining items. Also included is the sale of the National Board Inspection Code.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 70
  • Accountability: 91
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.5%; rating input score 69
  • Program expense ratio: 71.5%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.82; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 4.5% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 69.5% of revenue deployed · 71.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $16.5M in reported program spending
  • Leadership: top reported pay $432K · 19 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 44 of 44 current checks pass
  • Schedules: 6 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 9 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.