BOARD OF NEPHROLOGY EXAMINERS: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BOARD OF NEPHROLOGY EXAMINERS (EIN 36-2848708)
Tax period
2013-10-01 to 2014-09-30
Filed
2015-05-08
IRS object ID
201521289349301902
Schema version
2013v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-05-08T02:19:21-00:00ReturnTs
Tax Period End2014-09-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2013-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362848708EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Board of Nephrology Examiners Nursing and TechnologistsBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBOARBusinessNameControlTxt
Phone2024621252PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 S Washington StAddressLine1
CityRockvilleCity
StateMDState
ZIP Code20850ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRJ PiccianoPersonNm
Person TitlePresidentPersonTitleTxt
Signature2015-05-08SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonElizabeth Leith CPAPreparerPersonNm
Phone2024223067PhoneNum
Preparation2015-05-08PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1BONENTBusinessNameLine1
FieldValueIRS element (for citing)
Principal OfficerPeter AnasPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 S Washington StAddressLine1
CityRockvilleCity
StateMDState
ZIP Code20850ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$645,356GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.bonent.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2000FormationYr
Activity Or MissionBONENT is an independent professional certification body which identifies safe and competent practitioners in nephrology by providing comprehensive specialty examinations for dialysis nurses and technologists.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$318,001PYContributionsGrantsAmt
CY Contributions Grants$345,566CYContributionsGrantsAmt
PY Program Service Revenue$301,847PYProgramServiceRevenueAmt
CY Program Service Revenue$296,226CYProgramServiceRevenueAmt
PY Investment Income$2,813PYInvestmentIncomeAmt
CY Investment Income$2,494CYInvestmentIncomeAmt
PY Other Revenue$1,570PYOtherRevenueAmt
CY Other Revenue$1,070CYOtherRevenueAmt
PY Total Revenue$624,231PYTotalRevenueAmt
CY Total Revenue$645,356CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$644,579PYOtherExpensesAmt
CY Other Expenses$665,225CYOtherExpensesAmt
PY Total Expenses$644,579PYTotalExpensesAmt
CY Total Expenses$665,225CYTotalExpensesAmt
PY Revenues Less Expenses-$20,348PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$19,869CYRevenuesLessExpensesAmt
Total Assets BOY$640,719TotalAssetsBOYAmt
Total Assets EOY$629,356TotalAssetsEOYAmt
Total Liabilities BOY$29,407TotalLiabilitiesBOYAmt
Total Liabilities EOY$37,911TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$611,312NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$591,445NetAssetsOrFundBalancesEOYAmt
MissionTo idenify safe and competent practitioners in nephrology by providing compresensive specialty examinations for dialysis nurses and technologists.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescBONENT idenntifies safe and competent practitioners in nephrology by providing comprehensive specialty examinations for dialysis nurses and technologists.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Form8886 T FiledfalseForm8886TFiledInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonThe OrganizationPersonNm
Phone2024621252PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 S Washington StAddressLine1
CityRockvilleCity
StateMDState
ZIP Code20850ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RJ Picciano
President010.00Yes (X)Yes (X)$0$0$0
Carol Johnson
Vice President001.00Yes (X)Yes (X)$0$0$0
Paulette C Sheeley
Secretary/Treasurer002.00Yes (X)Yes (X)$0$0$0
Zelma Griffin
Director002.00Yes (X)$0$0$0
Nan Falk
Director002.00Yes (X)$0$0$0
Dennis Schell
Director002.00Yes (X)$0$0$0
Lyle Smith
Director002.00Yes (X)$0$0$0
Peter Anas
Executive Director020.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Anas Marketing & ManagementBusinessNameLine1

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 S Washington StreetAddressLine1
CityRockvilleCity
StateMDState
ZIP Code20850ZIPCode
FieldValueIRS element (for citing)
ServicesManagementServicesDesc
Compensation$384,699CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$345,566MembershipDuesAmt
Total Contributions$345,566TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Exams$240,110$240,110
Certification$11,765$11,765
Practice Tests$2,070$2,070
Continuing Ed$32,481$32,481
Other Programs$9,800$9,800
FieldValueIRS element (for citing)
Total Program Service Revenue$296,226TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,494TotalRevenueColumnAmt
Exclusion$2,494ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Promotional Items$570$570
Other$500$500
FieldValueIRS element (for citing)
Other Revenue Total$1,070OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$645,356TotalRevenueColumnAmt
Related Or Exempt Func Income$297,296RelatedOrExemptFuncIncomeAmt
Exclusion$2,494ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$310,867TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,048TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,425TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,575TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$19,818TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$29,129TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,568TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$25,043TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$76,128TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$852TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$3,939TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Exam Expenses$101,727
Certification$5,929
Board and Regional Repr Expenes$47,662
Newslettter$10,370

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,145TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$665,225TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$241,262BOYAmt
EOY$224,919EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$390,995BOYAmt
EOY$394,151EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,995BOYAmt
EOY$9,514EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,958LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,186LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$467BOYAmt
EOY$772EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$640,719BOYAmt
EOY$629,356EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$29,407BOYAmt
EOY$37,911EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$29,407BOYAmt
EOY$37,911EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$611,312BOYAmt
EOY$591,445EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$611,312BOYAmt
EOY$591,445EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$640,719BOYAmt
EOY$629,356EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$19,869ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,958OtherCostOrOtherBasisAmt
Depreciation$1,186DepreciationAmt
Book Value$772BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$772TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescFederal income taxesDesc
FieldValueIRS element (for citing)
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
X 2BONENT is recognized as exempt from federal income tax, except on unrealted business activities, under the provisions of section 501c 3 of the Internal revenue code.
IV 11fBONENT belives that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements or that would have an effect on its tax-exempt status. There are no unrecognized tax benefits or liabilities.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceForm 990, Part IX, Line 24eFormAndLineReferenceDesc
ExplanationOther Expenses are Member Relations - 8,062 and Other Expenses - 83ExplanationTxt

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