Civic Intelligence

Nacm Scholarship Foundation Inc

EIN 20-2574848 • 501(c)3 • Columbia, MD

Profile

To provide financial assistance in the form of scholarships for business credit professionals.

8840 Columbia 100 ParkwayColumbia, MD 21045

www.nacm.org/SCHOLARSHIP-FOUNDATION

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

102%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$531,922

Up $24,545 (+4.8%) from 2023

Liabilities

Down

$0

Down $2,500 (-100%) from 2023

Net Assets

Up

$531,922

Up $27,045 (+5.4%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin82nd percentile

Revenue

Up

$77,423

Up $39,163 (+102%) from 2023

Expenses

Down

$52,539

Down $1,148 (-2.1%) from 2023

Net Income

Up

$24,884

Up $40,311 (+261%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $331,942Liabilities 2010: $4,400Net Assets 2010: $327,5422010Assets 2011: $330,650Liabilities 2011: $0Net Assets 2011: $330,6502011Assets 2012: $398,006Liabilities 2012: $3,660Net Assets 2012: $394,3462012Assets 2013: $447,559Liabilities 2013: $870Net Assets 2013: $446,6892013Assets 2014: $418,236Liabilities 2014: $7,053Net Assets 2014: $411,1832014Assets 2015: $396,447Liabilities 2015: $2,866Net Assets 2015: $393,5812015Assets 2016: $414,047Liabilities 2016: $2,543Net Assets 2016: $411,5042016Assets 2017: $475,179Liabilities 2017: $3,184Net Assets 2017: $471,9952017Assets 2018: $439,169Liabilities 2018: $0Net Assets 2018: $439,1692018Assets 2019: $508,975Liabilities 2019: $5,868Net Assets 2019: $503,1072019Assets 2020: $559,176Liabilities 2020: $7,894Net Assets 2020: $551,2822020Assets 2021: $585,626Liabilities 2021: $1,000Net Assets 2021: $584,6262021Assets 2022: $502,907Liabilities 2022: $0Net Assets 2022: $502,9072022Assets 2023: $507,377Liabilities 2023: $2,500Net Assets 2023: $504,8772023Assets 2024: $531,922Liabilities 2024: $0Net Assets 2024: $531,9222024

Highlighted filing

2024

Assets$531,922
Liabilities$0
Net Assets$531,922
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $61,672Expenses 2010: $30,199Net Income 2010: $31,4732010Revenue 2011: $63,956Expenses 2011: $36,191Net Income 2011: $27,7652011Revenue 2012: $83,969Expenses 2012: $39,169Net Income 2012: $44,8002012Revenue 2013: $73,793Expenses 2013: $30,963Net Income 2013: $42,8302013Revenue 2014: $62,004Expenses 2014: $83,498Net Income 2014: -$21,4942014Revenue 2015: $63,154Expenses 2015: $58,061Net Income 2015: $5,0932015Revenue 2016: $47,763Expenses 2016: $35,678Net Income 2016: $12,0852016Revenue 2017: $60,367Expenses 2017: $30,297Net Income 2017: $30,0702017Revenue 2018: $54,134Expenses 2018: $47,352Net Income 2018: $6,7822018Revenue 2019: $74,286Expenses 2019: $43,906Net Income 2019: $30,3802019Revenue 2020: $27,738Expenses 2020: $18,018Net Income 2020: $9,7202020Revenue 2021: $62,684Expenses 2021: $34,814Net Income 2021: $27,8702021Revenue 2022: $39,200Expenses 2022: $33,453Net Income 2022: $5,7472022Revenue 2023: $38,260Expenses 2023: $53,687Net Income 2023: -$15,4272023Revenue 2024: $77,423Expenses 2024: $52,539Net Income 2024: $24,8842024

Highlighted filing

2024

Revenue$77,423
Expenses$52,539
Net Income$24,884
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$531,922
Liabilities
$0
Net assets
$531,922
Revenue
$77,423
Expenses
$52,539
Net income
$24,884
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$0.00$5.32$0.77$0.53$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.07$0.03$5.05$0.38$0.54$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.03$0.00$5.03$0.39$0.33$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$0.01$5.85$0.63$0.35$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.08$5.51$0.28$0.18$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.06$5.03$0.74$0.44$0.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.00$4.39$0.54$0.47$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.03$4.72$0.60$0.30$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.03$4.12$0.48$0.36$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.96$0.03$3.94$0.63$0.58$0.05
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.07$4.11$0.62$0.83$0.21
2013Detailed filing. Detailed filing data is available for this year.$4.48$0.01$4.47$0.74$0.31$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$0.04$3.94$0.84$0.39$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.00$3.31$0.64$0.36$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.04$3.28$0.62$0.30$0.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 16, 2019
Return Version
2018v3.1
Gross Receipts
$231,004
Mission and Program Overview

Mission

To provide financial assistance in the form of scholarships for business credit professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$393,439$352,379▼ $41,060
Cash and Non-Interest-Bearing Accounts$80,665$84,465▲ $3,800
Accounts Receivable-$825-
Prepaid Expenses and Deferred Charges-$100-
Total Assets$475,179$439,169▼ $36,010
Other Assets Total$1,075$1,400▲ $325
Liabilities
Accounts Payable and Accrued Expenses$3,184--
Total Liabilities$3,184$0▼ $3,184
Net Assets / Fund Balance
Unrestricted Net Assets$471,995$439,169▼ $32,826
Total Net Assets Fund Balance$471,995$439,169▼ $32,826
Total Liabilities and Net Assets / Fund Balance$475,179$439,169▼ $36,010
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jay Snyder Cce IcceChairman
Kenny Wine CceChairman-elect
Robin SchauseilPresident
Marlene Groh Cce IcceTrustee
Sheryl Rasmusson CceTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$34,821
Program Service Revenue
$0
Investment Income
$19,313
Other Revenue
$0
All Other Contributions
$22,513
Change in Net Assets
$6,782
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$40,816
Other Expenses$6,536
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$40,816--$40,816
Fees for Service Investment Mgmnt Fees-$3,871-$3,871
Conferences and Meetings-$2,665-$2,665
Total Functional Expenses$40,816$6,536$0$47,352
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,669
Fundraising Gross Income$8,669
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$6,556$6,556$4,672$1,884
Silent Auction$14,421$2,113$3,997$-1,884
Total Events$20,977$8,669$8,669$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has one member - the national association of credit management, inc.”

Form 990, Part VI, Section A, Line 7A

“The board of trustees are elected by the board of the organization's sole member, the national association of credit management, inc.”

Form 990, Part VI, Section A, Line 7B

“The board of the organization's sole member, the national association of credit management, inc. (nacm), may remove any trustee and may fill any vacancies. Nacm may also make amendments to the bylaws.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is posted electronically for review and comment by the board.”

Form 990, Part VI, Section B, Line 12C

“Management reviews the written statements made each year and asks for any updates at the beginning of each board meeting.”

Form 990, Part VI, Section B, Line 15

“The compensation committee reviews key employee salaries annually. Salaries are benchmarked against asae and robert half compensation information.”

Form 990, Part VI, Section C, Line 19

“The organization makes policies and governing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Nacm Scholarship Foundation Inc
EIN
20-2574848
Phone
4107405560
Address
8840 COLUMBIA 100 PARKWAY, COLUMBIA, MD 21045

Signing Officer

Name
Robin Schauseil
Title
President
Phone
4107405560
Signed
2019-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Schauseil
Formed
2005
Legal Domicile
Md
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
E Cohen and Company Cpas
Address
ONE RESEARCH COURT SUITE 101, ROCKVILLE, MD 20850
Preparer
Matthew C Duvall CPA
Phone
3019176200
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

“Nacm serves as the common paymaster for itself and its wholly-owned subsidiaries: fcib-nacm corporation, the service corporation of the national association of credit management and the nacm realty corporation. Nacm reported 53 employees on the 2018 federal form w-3, of those 53, the following worked exclusively for each entity: 33 for nacm, 19 for the service corporation and 1 for fcib-nacm corporation.”

Form 990, Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization performed an evaluation of uncertain tax positions for the years ended december 31, 2018 and 2017, and determined that there were no matters that would require recognition in the financial statements or which may have an effect on its tax-exempt status. None of the organization's income tax returns are currently under examination. The organization is exempt from federal and state income taxes in accordance with section 501(c)(3) of the internal revenue code. Income, except that derived from sources unrelated to the entity's tax-exempt purpose, is not subject to tax. For the years ended december 31, 2018 and 2017, the organization had no unrelated business income.”

Raw XML AppendixShowing 400 of 440 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03184
IRS990/AccountsReceivableGrp/EOYAmt0825
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS FOR BUSINESS CREDIT PROFESSIONALS.
IRS990/AllOtherContributionsAmt022513
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0ROBIN SCHAUSEIL
IRS990/BooksInCareOfDetail/PhoneNum04107405560
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08840 COLUMBIA 100 PARKWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0210452158
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/EOYAmt084465
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02665
IRS990/ConferencesMeetingsGrp/TotalAmt02665
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt012308
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt034821
IRS990/CYGrantsAndSimilarPaidAmt040816
IRS990/CYInvestmentIncomeAmt019313
IRS990/CYOtherExpensesAmt06536
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt06782
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt054134
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0SCHOLARSHIP AWARDS
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt040816
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt03871
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03871
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt060.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt410691
IRS990/Form990PartVIISectionAGrp/PersonNm0JAY SNYDER CCE ICCE
IRS990/Form990PartVIISectionAGrp/PersonNm1KENNY WINE CCE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARLENE GROH CCE ICCE
IRS990/Form990PartVIISectionAGrp/PersonNm3SHERYL RASMUSSON CCE
IRS990/Form990PartVIISectionAGrp/PersonNm4ROBIN SCHAUSEIL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4176945
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt012308
IRS990/FundraisingDirectExpensesAmt08669
IRS990/FundraisingGrossIncomeAmt08669
IRS990/GainOrLossGrp/SecuritiesAmt012753
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt040816
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt040816
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt040816
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0180954
IRS990/GrossReceiptsAmt0231004
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06560
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0393439
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0168201
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
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IRS990/MissionDesc0TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS FOR BUSINESS CREDIT PROFESSIONALS.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012753
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-39608
IRS990/NoncashContributionsAmt012308
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01075
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IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
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IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt040285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt042932
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt040679
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt034821
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt042932
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IRS990ScheduleA/TotalSupportAmt0263992
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. NONE OF THE ORGANIZATION'S INCOME TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME, EXCEPT THAT DERIVED FROM SOURCES UNRELATED TO THE ENTITY'S TAX-EXEMPT PURPOSE, IS NOT SUBJECT TO TAX. FOR THE YEARS ENDED DECEMBER 31, 2018 AND 2017, THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt012308
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt012308
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08669
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SILENT AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt014421
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020977
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06556
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt02113
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08669
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08669
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04672
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03997
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt040816
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt075
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP FUNDS MAY ONLY BE APPLIED TOWARD THE PROGRAM OR EVENT FOR WHICH THE MONEY WAS DESIGNATED. FUNDS OVER THE ACTUAL AMOUNT OF THE PROGRAM, EVENT OR ITEM ARE NON-REFUNDABLE, NON-TRANSFERABLE IN ANY WAY AND HOLD NO CASH VALUE. RECIPIENTS WILL RECEIVE NOTIFICATION CONFIRMING THEIR AWARD, INCLUDING CORRESPONDENCE THAT WILL DESCRIBE HOW THE SCHOLARSHIP MAY BE REDEEMED. ALL SCHOLARSHIP AWARDS ARE VALID FOR SPECIFIC PROGRAMS OR EVENTS AND HAVE APPLICABLE EXPIRATION DATES. SCHOLARSHIPS NOT USED WITHIN THEIR SPECIFIED TIME FRAME ARE FORFEITED. A SCHOLARSHIP MAY NOT BE APPLIED RETROACTIVELY TO AN EVENT THAT YOU HAVE ALREADY REGISTERED/APPLIED FOR, HAVE ALREADY ATTENDED OR FOR AN ITEM YOU HAVE ALREADY ORDERED. NACM SCHOLARSHIP FOUNDATION RESERVES THE RIGHT TO REQUEST EVIDENCE OF A RECIPIENT'S ATTENDANCE AT A PROGRAM'S EDUCATIONAL SESSIONS IN ORDER TO BE ACKNOWLEDGED FOR THEIR AWARD. EVIDENCE INCLUDES A CERTIFICATE OF COMPLETION, A VALIDATED CONTINUING EDUCATION UNIT EARNINGS RECORD, GRADE REPORTS, ETC.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0176945
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBIN SCHAUSEIL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0187636
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NACM SERVES AS THE COMMON PAYMASTER FOR ITSELF AND ITS WHOLLY-OWNED SUBSIDIARIES: FCIB-NACM CORPORATION, THE SERVICE CORPORATION OF THE NATIONAL ASSOCIATION OF CREDIT MANAGEMENT AND THE NACM REALTY CORPORATION. NACM REPORTED 53 EMPLOYEES ON THE 2018 FEDERAL FORM W-3, OF THOSE 53, THE FOLLOWING WORKED EXCLUSIVELY FOR EACH ENTITY: 33 FOR NACM, 19 FOR THE SERVICE CORPORATION AND 1 FOR FCIB-NACM CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE MEMBER - THE NATIONAL ASSOCIATION OF CREDIT MANAGEMENT, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES ARE ELECTED BY THE BOARD OF THE ORGANIZATION'S SOLE MEMBER, THE NATIONAL ASSOCIATION OF CREDIT MANAGEMENT, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF THE ORGANIZATION'S SOLE MEMBER, THE NATIONAL ASSOCIATION OF CREDIT MANAGEMENT, INC. (NACM), MAY REMOVE ANY TRUSTEE AND MAY FILL ANY VACANCIES. NACM MAY ALSO MAKE AMENDMENTS TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS POSTED ELECTRONICALLY FOR REVIEW AND COMMENT BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MANAGEMENT REVIEWS THE WRITTEN STATEMENTS MADE EACH YEAR AND ASKS FOR ANY UPDATES AT THE BEGINNING OF EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION COMMITTEE REVIEWS KEY EMPLOYEE SALARIES ANNUALLY. SALARIES ARE BENCHMARKED AGAINST ASAE AND ROBERT HALF COMPENSATION INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES POLICIES AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0132736512
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1135265918
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PROMOTES INTERNATIONAL BUSINESS CREDIT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1PUBLISHING & COMMERCIAL CREDIT & CONSTRUCTION SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0FCIB-NACM INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1NACM SERVICE CORPORATION INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt08840 COLUMBIA 100 PARKWAY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt18840 COLUMBIA 100 PARKWAY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1COLUMBIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd021045
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd121045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NATIONAL ASSN OF CREDIT MANAGEMENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NACM REALTY CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0521972771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1522021524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501 (C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BUSINESS CREDIT PROFESSIONAL MEMBERSHIP & EDUCATION ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1REAL ESTATE RENTAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08840 COLUMBIA 100 PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt18840 COLUMBIA 100 PARKWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1COLUMBIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd021045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd121045
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0475179
IRS990/TotalAssetsEOYAmt0439169
IRS990/TotalAssetsGrp/BOYAmt0475179
IRS990/TotalAssetsGrp/EOYAmt0439169
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt034821
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06536
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt040816
IRS990/TotalFunctionalExpensesGrp/TotalAmt047352
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03184
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt03184
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0471995
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0439169
IRS990/TotalOtherCompensationAmt010691
IRS990/TotalProgramServiceExpensesAmt040816
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt019313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054134
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0475179
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IRS990/TotReportableCompRltdOrgAmt0176945
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0471995
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08840 COLUMBIA 100 PARKWAY
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MD

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