Civic Intelligence

National Conference of Bar Examiners

EIN 36-2472009 • 501(c)3 • Madison, WI

Profile

National conference of bar examiners promotes fairness, integrity, and best practices in admission to the legal profession for the benefit and protection of the public. We serve admission authorities, courts, the legal education community, and candidates by providing high-quality assessment products, services and research; character investigations; and informational and educational resources and programs.

302 South Bedford StreetMadison, WI 53703

www.ncbex.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.04x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

18th percentile

0.11x

Higher debt load relative to revenue than 18% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Net Margin

85th percentile

35%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

55th percentile

$534,352

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2025

Asset Growth

54th percentile

6.9%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

91st percentile

73%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Assets

Up

$186,979,104

Up $12,007,408 (+6.9%) from 2024

Liabilities

Up

$7,164,081

Up $449,102 (+6.7%) from 2024

Net Assets

Up

$179,815,023

Up $11,558,306 (+6.9%) from 2024

Revenue

Up

$65,143,798

Up $27,420,015 (+73%) from 2024

Expenses

Up

$42,539,619

Up $8,131,303 (+24%) from 2024

Net Income

Up

$22,604,179

Up $19,288,712 (+582%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2011: $61,732,113Liabilities 2011: $2,696,757Net Assets 2011: $59,035,3562011Assets 2012: $63,210,410Liabilities 2012: $2,745,556Net Assets 2012: $60,464,8542012Assets 2013: $70,767,639Liabilities 2013: $1,127,936Net Assets 2013: $69,639,7032013Assets 2014: $84,279,793Liabilities 2014: $1,597,871Net Assets 2014: $82,681,9222014Assets 2015: $88,346,079Liabilities 2015: $1,289,825Net Assets 2015: $87,056,2542015Assets 2016: $91,313,267Liabilities 2016: $1,474,496Net Assets 2016: $89,838,7712016Assets 2017: $103,152,195Liabilities 2017: $1,550,453Net Assets 2017: $101,601,7422017Assets 2018: $113,345,481Liabilities 2018: $2,218,974Net Assets 2018: $111,126,5072018Assets 2019: $122,482,374Liabilities 2019: $2,883,638Net Assets 2019: $119,598,7362019Assets 2020: $128,341,666Liabilities 2020: $2,912,760Net Assets 2020: $125,428,9062020Assets 2021: $158,874,886Liabilities 2021: $6,196,453Net Assets 2021: $152,678,4332021Assets 2022: $143,760,140Liabilities 2022: $5,835,601Net Assets 2022: $137,924,5392022Assets 2023: $157,781,401Liabilities 2023: $6,086,508Net Assets 2023: $151,694,8932023Assets 2024: $174,971,696Liabilities 2024: $6,714,979Net Assets 2024: $168,256,7172024Assets 2025: $186,979,104Liabilities 2025: $7,164,081Net Assets 2025: $179,815,0232025

Highlighted filing

2025

Assets$186,979,104
Liabilities$7,164,081
Net Assets$179,815,023

Operations Trend

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

$80M$60M$40M$20M$0Expenses 2011: $13,557,5272011Expenses 2012: $13,542,7732012Expenses 2013: $13,290,4252013Revenue 2014: $21,338,554Expenses 2014: $14,209,838Net Income 2014: $7,128,7162014Revenue 2015: $23,015,089Expenses 2015: $15,006,719Net Income 2015: $8,008,3702015Revenue 2016: $22,529,861Expenses 2016: $16,271,179Net Income 2016: $6,258,6822016Revenue 2017: $22,742,038Expenses 2017: $17,293,858Net Income 2017: $5,448,1802017Revenue 2018: $26,653,527Expenses 2018: $18,760,875Net Income 2018: $7,892,6522018Revenue 2019: $25,682,598Expenses 2019: $21,115,786Net Income 2019: $4,566,8122019Revenue 2020: $39,284,236Expenses 2020: $21,995,565Net Income 2020: $17,288,6712020Revenue 2021: $28,610,140Expenses 2021: $20,910,058Net Income 2021: $7,700,0822021Revenue 2022: $36,663,081Expenses 2022: $23,960,015Net Income 2022: $12,703,0662022Revenue 2023: $33,256,303Expenses 2023: $28,767,641Net Income 2023: $4,488,6622023Revenue 2024: $37,723,783Expenses 2024: $34,408,316Net Income 2024: $3,315,4672024Revenue 2025: $65,143,798Expenses 2025: $42,539,619Net Income 2025: $22,604,1792025

Highlighted filing

2025

Revenue$65,143,798
Expenses$42,539,619
Net Income$22,604,179

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$187$7.16$180$65.1$42.5$22.6
2024Detailed filing. Detailed filing data is available for this year.$175$6.71$168$37.7$34.4$3.32
2023Detailed filing. Detailed filing data is available for this year.$158$6.09$152$33.3$28.8$4.49
2022Detailed filing. Detailed filing data is available for this year.$144$5.84$138$36.7$24.0$12.7
2021Detailed filing. Detailed filing data is available for this year.$159$6.20$153$28.6$20.9$7.70
2020Detailed filing. Detailed filing data is available for this year.$128$2.91$125$39.3$22.0$17.3
2019Detailed filing. Detailed filing data is available for this year.$122$2.88$120$25.7$21.1$4.57
2018Detailed filing. Detailed filing data is available for this year.$113$2.22$111$26.7$18.8$7.89
2017Detailed filing. Detailed filing data is available for this year.$103$1.55$102$22.7$17.3$5.45
2016Detailed filing. Detailed filing data is available for this year.$91.3$1.47$89.8$22.5$16.3$6.26
2015Detailed filing. Detailed filing data is available for this year.$88.3$1.29$87.1$23.0$15.0$8.01
2014Detailed filing. Detailed filing data is available for this year.$84.3$1.60$82.7$21.3$14.2$7.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$70.8$1.13$69.6$13.3
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.2$2.75$60.5$13.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$61.7$2.70$59.0$13.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$203,771,347
Mission and Program Overview

Mission

The mission of the conference is to work with other institutions to develop, maintain, and apply reasonable and uniform standards of education and character for eligibility for admission to the practice of law; and to assist bar admission authorities by provididng standardized examinations of uniform and high quality for the testing of applicants for admission to the practice of law, disseminating relevant information concerning admission standards and practices, conducting educational programs for the members and staffs of such authorities, and providing other services such as character and fitness investigations and research.

The national conference of bar examiners develops various multistate bar examinations and provides educational, investigative, and other services for various state bar examiners and other parties concerned with bar admissions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$156,454,074$171,980,692▲ $15,526,618
Land, Buildings, and Equipment, Net$7,312,035$6,957,990▼ $354,045
Savings and Temporary Cash Investments$5,604,562$3,542,558▼ $2,062,004
Cash and Non-Interest-Bearing Accounts$2,050,098$1,450,646▼ $599,452
Prepaid Expenses and Deferred Charges$1,916,516$1,439,361▼ $477,155
Pledges and Grants Receivable$1,262,922$1,235,916▼ $27,006
Accounts Receivable$231,643$208,852▼ $22,791
Intangible Assets$139,846$163,089▲ $23,243
Total Assets$174,971,696$186,979,104▲ $12,007,408
Liabilities
Deferred Revenue$4,142,049$4,294,600▲ $152,551
Accounts Payable and Accrued Expenses$2,572,930$2,869,481▲ $296,551
Total Liabilities$6,714,979$7,164,081▲ $449,102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$168,256,717$179,815,023▲ $11,558,306
Total Net Assets Fund Balance$168,256,717$179,815,023▲ $11,558,306
Total Liabilities and Net Assets / Fund Balance$174,971,696$186,979,104▲ $12,007,408

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,874,440$6,248,477$11,122,917
Equipment$391,368$2,382,029$2,773,397
Land$1,692,182-$1,692,182
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith GundersenPresident and CEOFT$489,007$45,345$534,352
Rosemary ReshetarDirector of Psychometrics & OperationsFT$295,973$45,707$341,680
Marilyn WellingtonChief Strategy and Operations OfficerFT$292,132$45,455$337,587
Marilyn WellingtonChief Strategy and Operations Office-$292,132$45,455$337,587
Vicki MillardCFOFT$226,892$48,392$275,284
Douglas RipkeyDeputy Director of PsychometricsFT$209,270$44,535$253,805
Brad GilbertChief Admin & Hr OfficerFT$204,128$46,726$250,854
Beth DonahueDirector of Strategic Business InitiativesFT$200,751$39,933$240,684
Beth DonahueDirector of Strategic Business Initiativ-$200,751$39,933$240,684
Cherry Beth HillSenior Strategic Advisor, ProductFT$203,028$36,711$239,739
Andrew MrochPrincipal Research PsychometricianFT$177,893$44,719$222,612
Kent ByreFormer Director of It-$180,339$28,707$209,046
Andreas OranjeManaging Director of Assessment ProgramsFT$165,539$24,912$190,451
Andreas OranjeManaging Director of Assessment Prog-$165,539$24,912$190,451

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Ncs Pearson INCExam Administration5601 GREEN VALLEY DRIVE, Bloomington, MN 55437$3,812,894
Surpass Assessment INCSoftware Licensing, Implementation & Tes2 W MARKET STREET, West Chester, PA 19382-3021$813,103
Lsc Communications LLCPrinting And Handling Exams800 19TH AVE S SUITE 4, Nashville, TN 37203$562,702
Equifax Workforce SolutionsEmployment Verification For Character In11432 LACKLAND ROAD, Saint Louis, MO 63146$406,288
Chicago Marriott Downtown Magnificent MiConference Services540 N MICHIGAN AVE, Chicago, IL 60611-3822$327,858
Revenue and Support

Revenue Composition

Contributions and Grants
$14,000
Program Service Revenue
$33,698,079
Investment Income
$31,431,719
Other Revenue
$0
Change in Net Assets
$22,604,179

Audited Revenue Reconciliation

Revenue per Audited Statements
$64,900,018
Revenue Not Reported on Financial Statements
$243,780
Revenue Not Reported on Form 990
$-11,045,873
Total Revenue per Audited Statements
$53,854,145
Total Revenue per Form 990
$65,143,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$22,038,555
Other Expenses$20,308,064
Grants and Similar Amounts Paid$193,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,124,617$1,861,282-$14,985,899
Fees for Services Other$6,056,805$125,200-$6,182,005
Information Technology$4,025,054$186,085-$4,211,139
Other Employee Benefits$2,397,828$394,955-$2,792,783
Office Expenses$2,003,438$156,639-$2,160,077
Travel$1,762,287$335,170-$2,097,457
Current Officers, Directors, Trustees, and Key Employees$753,356$1,239,790-$1,993,146
Payroll Taxes$1,031,117$193,281-$1,224,398
Pension Plan Contributions$902,470$139,859-$1,042,329
Depreciation Depletion$441,822$124,616-$566,438
Payment Travel Entrtnmnt Publicly Ofcl$227,058$78,528-$305,586
Fees for Service Investment Mgmnt Fees-$243,780-$243,780
Occupancy$167,062$47,078-$214,140
Conferences and Meetings$172,208$23,398-$195,606
Fees for Services Legal-$183,234-$183,234
Grants to Domestic Orgs$176,000--$176,000
Royalties$162,000--$162,000
Insurance$44,252$105,236-$149,488
Other Expenses$29,877$29,268-$59,145
Fees for Services Accounting-$47,922-$47,922
Advertising$21,103--$21,103
Grants to Domestic Individuals$17,000--$17,000
Total Functional Expenses$37,010,893$5,528,726$0$42,539,619

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$42,539,619
Expenses per Audited Statements$42,295,839
Total Expenses per Audited Statements$42,295,839
Expenses Not Reported on Financial Statements$243,780
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Council on Legal Education Opportunity IncAlexandria, VA501(c)(3)Financial Support for Their Programs Which Diversify the Legal Profession by Helping Minority, Low-income and Disadvantaged Students Gain Access to Law School, Successfully Matriculate and Pass the Bar Exam.$176,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The executive committee shall consist of the officers and the immediate past chair of the corporation. The executive committee may exercise the authority of the board of trustees in management of the corporation during the intervals between meetings of the board of trustees with certain exceptions as set forth in article vii, section 1 of the bylaws.

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

The prepared form 990 is reviewed by the ncbe president and chief financial officer before the return is filed with the irs. The review is completed to ensure appropriate and complete disclosure. A copy of the form 990 was provided to the members of the governing body prior to filing the return with the irs.

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

All officers, directors, and trustees annually complete a questionnaire regarding interests that could give rise to conflicts. The members of the conference's audit committee review the questionnaire responses in making determinations of whether a conflict exists.

Form 990, Part VI, Section B, Line 15A

The members of the governing body review and approve the president's contract and determine the president's compensation using data on compensation paid by comparable organizations for similar services. This process was undertaken in 2017 for the initial 3-year contract of the current president which was renewed in august 2020 for an additional 3 years. A compensation study was done again in 2023 for the contract which was renewed in august 2023 for an additional 4 years.

Form 990, Part VI, Section C, Line 19

The conference makes its governing documents, conflict of interest policy and internal financial statements for the most recent fiscal year-end available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Conference of Bar Examiners
EIN
36-2472009
Phone
6082808550
Address
302 SOUTH BEDFORD STREET, MADISON, WI 53703

Signing Officer

Name
Judith Gundersen
Title
President/CEO
Phone
6082808550
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Gundersen
Formed
1931
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
12
Employees
166
Volunteers
93

Preparer

Firm
Cliftonlarsonallen Llp
Address
8215 GREENWAY BOULEVARD SUITE 600, MIDDLETON, WI 53562
Preparer
Laura Schweitzer CPA
Phone
6086628600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional services: program service expenses 6,056,805. Management and general expenses 125,200. Fundraising expenses 0. Total expenses 6,182,005.

Form 990, Part IX, Line 18

The conference pays and/or reimburses travel expenses for the following four general categories of people, some of whom are also considered federal, state or local public officials as determined under section 4946(c) and their family members as determined under 4946(d): 1) members of the conference's governing body and policy-making and advisory committees. The conference pays travel expense for the member's attendance at meetings and educational programming sponsored by the conference. 2) legal experts who develop and edit questions for the bar examinations. The conference pays travel expenses in connection with their respective meetings where questions are drafted. 3) jurisdiction representatives from the bar admissions community, including members of the highest court in each jurisdiction, who attend the conference's educational programs. The conference subsidizes a major portion of the travel expenses for individuals designated by their jurisdictions. 4) conference staff. For purposes of form 990, part ix, line 18, the conference has used information available to it to identify federal, state and local public officials whose travel is reported. All travelers, whether or not they are federal, state or local public officials, are reimbursed following the same rules under the conference's accountable plan.

Financial Statement Notes

PART X, LINE 2:

The conference is exempt from federal income tax under section 501(c)(3) of the internal revenue code and corresponding provisions of wisconsin and illinois laws and, accordingly, is not subject to federal or state income taxes. However, income from certain activities not directly related to the tax-exempt purpose may be subject to taxation as unrelated business income. The conference must recognize the tax benefit associated with the tax positions taken for tax return purposes when it is more likely than not the position will be sustained. The conference does not believe there are any material uncertain tax positions and accordingly, it did not recognize any liability for unrecognized tax benefits. For the years ended june 30, 2025 and 2024, there were no interest or penalties recorded or included in the financial statements.

Raw XML AppendixShowing 400 of 850 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.

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IRS990/Desc0EXAM SERVICES: NCBE DEVELOPS AND PRODUCES THE LICENSING AND PROFESSIONAL RESPONSIBILITY TESTS USED BY MOST US JURISDICTIONS FOR ADMISSION TO THE BAR, INCLUDING THE MULTISTATE BAR EXAM, MULTISTATE ESSAY EXAM, MULTISTATE PERFORMANCE TEST, AND MULTISTATE PROFESSIONAL RESPONSIBILITY EXAM. NCBE SUPPORTS JURISDICTIONS BY SUPPLYING SCORING SERVICES, RESEARCH SERVICES, AND EDUCATION AND TRAINING FOR ADMISSIONS STAFF, BOARDS, AND GRADERS. NCBE SUPPORTS APPLICANTS BY MAINTAINING THEIR NCBE ACCOUNTS THROUGHOUT THEIR LEGAL CAREERS AND PROVIDING SCORE SERVICES UPON REQUEST. NCBE SUPPORTS LAW SCHOOLS BY SUPPLYING MPRE AGGREGATE SCORE REPORTS AND BAR PASSAGE REPORTS. NCBE ALSO OFFERS CANDIDATES AND LAW SCHOOLS LOW-COST STUDY AIDS WITH AUTHENTIC BAR EXAM AND MPRE PRACTICE QUESTIONS. 223,890 BAR EXAMINEES SERVED.
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