BOARD OF CERTIFICATION ACCREDITATION INTERNATIONAL: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
BOARD OF CERTIFICATION ACCREDITATION INTERNATIONAL (EIN 52-1330799)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-09-08
IRS object ID
202612519349301001
Schema version
2025v4.2
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)
Return2026-09-08T12:16:27-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN520982413PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GROSS MENDELSOHN & ASSOCIATES PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11801 PORTER STREET SUITE 500AddressLine1Txt
CityBALTIMORECityNm
State AbbreviationMDStateAbbreviationCd
ZIP21230ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN521330799EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BOARD OF CERTIFICATIONACCREDITATIONBusinessNameLine1Txt
Business Name Line2INTERNATIONAL INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBOARBusinessNameControlTxt
Phone4105816222PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110461 MILL RUN CIRCLE SUITE 1250AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUDI KNOTTPersonNm
Person TitlePRESIDENT & CEOPersonTitleTxt
Phone4105816222PhoneNum
Signature2026-09-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA JOHNSONPreparerPersonNm
PTINP01250416PTIN
Phone4106855512PhoneNum
Preparation2026-09-08PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUDI KNOTTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110461 MILL RUN CIRCLE SUITE 1250AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,482,084GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.BOCUSA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O TO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Volunteers37TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,618,340PYProgramServiceRevenueAmt
CY Program Service Revenue$3,745,474CYProgramServiceRevenueAmt
PY Investment Income$221,534PYInvestmentIncomeAmt
CY Investment Income$337,953CYInvestmentIncomeAmt
PY Other Revenue$778PYOtherRevenueAmt
CY Other Revenue$4,050CYOtherRevenueAmt
PY Total Revenue$5,840,652PYTotalRevenueAmt
CY Total Revenue$4,087,477CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,392,319PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,279,682CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,464,293PYOtherExpensesAmt
CY Other Expenses$2,442,084CYOtherExpensesAmt
PY Total Expenses$4,856,612PYTotalExpensesAmt
CY Total Expenses$4,721,766CYTotalExpensesAmt
PY Revenues Less Expenses$984,040PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$634,289CYRevenuesLessExpensesAmt
Total Assets BOY$7,255,992TotalAssetsBOYAmt
Total Assets EOY$6,138,842TotalAssetsEOYAmt
Total Liabilities BOY$1,705,001TotalLiabilitiesBOYAmt
Total Liabilities EOY$972,427TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,550,991NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,166,415NetAssetsOrFundBalancesEOYAmt
MissionTO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,932,568ExpenseAmt
Revenue$3,745,474RevenueAmt
DescTO ASSURE PATIENTS, PHYSICIANS, PROFESSIONAL ORGANIZATIONS, THE PUBLIC-AT-LARGE, AND GOVERNMENT AGENCIES AND REPRESENTATIVES, OF THE COMPETENCE, PROFESSIONALISM AND SAFE PRACTICE ENVIRONMENTS OF BOC-CERTIFIED PRACTITIONERS AND/OR BOC-ACCREDITED FACILITIES.Desc
Total Program Service Expenses$2,932,568TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document20IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee21EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUDI KNOTTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4105816222PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110461 MILL RUN CIRCLE SUITE 1250AddressLine1Txt
CityOWINGS MILLSCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21117ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
FARRELL FRIEDENBERG
DIRECTOR2.00Yes (X)$0$0$0
ABEL GUEVARA III
VICE-CHAIRMAN5.00Yes (X)$0$0$0Yes (X)
CAMERON STEWART
CHAIRMAN5.00Yes (X)$0$0$0Yes (X)
L BRADLEY WATSON
MEMBER-AT-LARGE5.00Yes (X)$0$0$0Yes (X)
BILL CHAUDHRY
DIRECTOR2.00Yes (X)$0$0$0
DANIEL GRIFFIS III
TREASURER5.00Yes (X)$0$0$0Yes (X)
VON M HOMER
DIRECTOR2.00Yes (X)$0$0$0
SANGEETA M BHAMBHANI
DIRECTOR2.00Yes (X)$0$0$0
JAMES MATHERS
DIRECTOR2.00Yes (X)$0$0$0
MICHAEL SILVERMAN
DIRECTOR2.00Yes (X)$0$0$0
ANGELA PRESLEY
SECRETARY5.00Yes (X)$0$0$0Yes (X)
JASON MORIN
PUBLIC MEMBER2.00Yes (X)$0$0$0
RICHARD TODD
DIRECTOR2.00Yes (X)$0$0$0
DIANA M KLUNK
DIRECTOR2.00Yes (X)$0$0$0
JUDI KNOTT
PRESIDENT & CEO40.00$341,837$0$56,238Yes (X)
MATT GRUSKIN
CHIEF OPERATING OFFICER40.00$203,670$0$8,138Yes (X)
CYNTHIA TOLSON
SENIOR BD SPECIALIST40.00$127,376$0$10,603Yes (X)
WIL TOWNSEND
VP TECHNOLOGY AND OPERATIONS40.00$131,289$0$13,313Yes (X)
JOSH BRESSLER
BUSINESS DEVELOPMENT MANAGER40.00$116,114$0$13,171Yes (X)
JOSH MULLINS
BUSINESS DEVELOPMENT EXECUTIVE40.00$115,764$0$5,554Yes (X)
PAGE SEVILLE
MARKETING1.00$113,613$0$20,234Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,149,663TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$127,251TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FACILITY SURVEY FEES541900$3,151,297$3,151,297
CERTIFICATION RENEWALS541900$434,476$434,476
EXAM FEES541900$67,045$67,045
OTHER PROGRAM SERVICE541900$62,406$62,406
APPLICATION FEES541900$30,250$30,250
FieldValueIRS element (for citing)
Total Program Service Revenue$3,745,474TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$150,283TotalRevenueColumnAmt
Exclusion$150,283ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$582,277SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$394,607SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$187,670SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$187,670TotalRevenueColumnAmt
Exclusion$187,670ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business541900BusinessCd
Total Revenue Column$4,050TotalRevenueColumnAmt
Exclusion$4,050ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,050OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,087,477TotalRevenueColumnAmt
Related Or Exempt Func Income$3,745,474RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$342,003ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$609,883TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,335,207TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$35,272TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$174,313TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$125,007TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$251,758TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$86,160TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$42,357TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$663,234TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$72,534TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,582TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$228,731TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$359,420TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$20,509TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$196,450TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,352TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
LEASE EXPENSE$151,664
SERVICE CHARGES$107,686
DUES AND SUBSCRIPTIONS$90,862
MISCELLANEOUS$71,570

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$46,215TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,721,766TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,176,943BOYAmt
EOY$562,945EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$94,789BOYAmt
EOY$4,706EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$139,093BOYAmt
EOY$120,758EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,073,871LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,345,555LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$716,317BOYAmt
EOY$728,316EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,455,302BOYAmt
EOY$4,153,344EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$41,751BOYAmt
EOY$60,932EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$631,797BOYAmt
EOY$507,841EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,255,992BOYAmt
EOY$6,138,842EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$419,111BOYAmt
EOY$350,234EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$666,409BOYAmt
EOY$102,260EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$619,481BOYAmt
EOY$519,933EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,705,001BOYAmt
EOY$972,427EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,550,991BOYAmt
EOY$5,166,415EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,550,991BOYAmt
EOY$5,166,415EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,255,992BOYAmt
EOY$6,138,842EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$634,289ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$249,713NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$29,751OtherCostOrOtherBasisAmt
Depreciation$29,751DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$427,269OtherCostOrOtherBasisAmt
Depreciation$347,358DepreciationAmt
Book Value$79,911BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,616,851OtherCostOrOtherBasisAmt
Depreciation$968,446DepreciationAmt
Book Value$648,405BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$728,316TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$10,258
OPERATING LEASE RIGHT-OF-USE ASSETS$497,583
FieldValueIRS element (for citing)
Total Book Value Other Assets$507,841TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITYDesc
Amt$519,933Amt
FieldValueIRS element (for citing)
Total Liability$519,933TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,294,832TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$249,712NetUnrealizedGainsInvstAmt
Revenue Not Reported$249,712RevenueNotReportedAmt
Revenue Subtotal$4,045,120RevenueSubtotalAmt
Investment Expenses Not Incld$42,357InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$42,357RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,087,477TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,679,409TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,679,409ExpensesSubtotalAmt
Investment Expenses Not Incld2$42,357InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$42,357ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,721,766TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationBOC IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(6). INCOME THAT IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE INCOME TAXES. BOC HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2025. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THESE FINANCIAL STATEMENTS. BOC'S FEDERAL EXEMPT TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THE RETURNS ARE FILED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
First Class Or Charter TravelYes (X)FirstClassOrCharterTravelInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JUDI KNOTT
PRESIDENT & CEO$290,000$0$51,837$0$0$0$11,600$0$44,638$0$398,075$0$0$0
MATT GRUSKIN
CHIEF OPERATING OFFICER$172,700$0$30,970$0$0$0$6,908$0$1,230$0$211,808$0$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 1ABOARD CHAIR WAS PROVIDED FIRST CLASS AIR TRAVEL.
PART I, LINE 3THE COMPENSATION OF THE CEO IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, ACTING AS THE COMPENSATION COMMITTEE BASED ON INPUT FROM AN INDEPENDENT CONSULTANT CONDUCTING AN ANALYSIS INCLUDING BUT NOT LIMITED TO REVIEWING COMPARABILITY OF OTHER SIMILAR NONPROFIT ORGANIZATIONS CEO COMPENSATIONS FROM FORM 990'S POSTED ON THE GUIDESTAR.ORG WEBSITE AS WELL AS SALARY SURVEY INFORMATION FROM NONPROFIT EXECUTIVES. THE COMPENSATION FOR KEY EMPLOYEES IS ALSO BASED ON FACTORS INCLUDING COMPARABILITY DATA AND INDEPENDENT CONSULTANT ANALYSIS.
PART I, LINE 4ABUSINESS DEVELOPMENT EXECUTIVE RECEIVED SEVERANCE PAYMENT AFTER DEPARTURE.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT AND THE AUDIT COMMITTEE REVIEW AND THE AUDIT COMMITTEE APPROVES THE FORM 990 AND A COPY OF THE FINAL FORM 990 IS GIVEN TO THE FULL BOARD BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION OBTAINS CONFLICT OF INTEREST DISCLOSURE STATEMENTS FROM OFFICERS AND DIRECTORS ON AN ANNUAL BASIS AND REVIEWS STATEMENTS FOR COMPLIANCE AND CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE CEO IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, ACTING AS THE COMPENSATION COMMITTEE BASED ON INPUT FROM AN INDEPENDENT CONSULTANT CONDUCTING AN ANALYSIS INCLUDING BUT NOT LIMITED TO REVIEWING COMPARABILITY OF OTHER SIMILAR NONPROFIT ORGANIZATIONS CEO COMPENSATIONS FROM FORM 990'S POSTED ON THE GUIDESTAR.ORG WEBSITE AS WELL AS SALARY SURVEY INFORMATION FROM NONPROFIT EXECUTIVES. THE COMPENSATION FOR KEY EMPLOYEES IS ALSO BASED ON FACTORS INCLUDING COMPARABILITY DATA AND INDEPENDENT CONSULTANT ANALYSIS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GPSI EXAM FEES 35,343. OTHER CONSULTING 201,259. SURVEYORS FEES 423,715. RECRUITING FEES 2,917.

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