Civic Intelligence

National College Testing Association Inc.

990 • Fiscal year 2024 • EIN 39-1666419

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 17, 2024

1502 W Broadway Suite 102Madison, WI 53713

(608) 581-5068

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.61x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.40x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-9.4%

Higher net margin than 27% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

32nd percentile

-11%

Faster asset growth than 32% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

20%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$304,284

Down $36,829 (-11%) from 2023

Net Assets

Down

$118,663

Down $43,904 (-27%) from 2023

Liabilities

Up

$185,621

Up $7,075 (+4.0%) from 2023

Revenue

Up

$465,984

Up $78,209 (+20%) from 2023

Expenses

Up

$509,888

Up $26,184 (+5.4%) from 2023

Net Income

Up

-$43,904

Up $52,025 (+54%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $341,557Liabilities 2011: $02011Assets 2012: $350,792Liabilities 2012: $02012Assets 2013: $345,026Liabilities 2013: $0Net Assets 2013: $345,0262013Assets 2014: $305,071Liabilities 2014: $0Net Assets 2014: $305,0712014Assets 2016: $359,725Liabilities 2016: $5,298Net Assets 2016: $354,4272016Assets 2017: $415,565Liabilities 2017: $3,942Net Assets 2017: $411,6232017Assets 2018: $400,909Liabilities 2018: $73,049Net Assets 2018: $327,8602018Assets 2021: $305,026Liabilities 2021: $14,245Net Assets 2021: $290,7812021Assets 2022: $423,510Liabilities 2022: $136,019Net Assets 2022: $287,4912022Assets 2023: $341,113Liabilities 2023: $178,546Net Assets 2023: $162,5672023Assets 2024: $304,284Liabilities 2024: $185,621Net Assets 2024: $118,6632024Assets 2025: $337,900Liabilities 2025: $222,310Net Assets 2025: $115,5902025

Highlighted filing

2024

Assets$304,284
Liabilities$185,621
Net Assets$118,663

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $192,414Expenses 2011: $177,530Net Income 2011: $14,8842011Revenue 2012: $194,136Expenses 2012: $184,901Net Income 2012: $9,2352012Revenue 2013: $228,528Expenses 2013: $234,294Net Income 2013: -$5,7662013Revenue 2014: $275,297Expenses 2014: $315,252Net Income 2014: -$39,9552014Revenue 2016: $319,774Expenses 2016: $356,810Net Income 2016: -$37,0362016Revenue 2017: $158,327Expenses 2017: $101,131Net Income 2017: $57,1962017Revenue 2018: $198,031Expenses 2018: $281,794Net Income 2018: -$83,7632018Revenue 2021: $178,971Expenses 2021: $135,297Net Income 2021: $43,6742021Revenue 2022: $212,101Expenses 2022: $215,391Net Income 2022: -$3,2902022Revenue 2023: $387,775Expenses 2023: $483,704Net Income 2023: -$95,9292023Revenue 2024: $465,984Expenses 2024: $509,888Net Income 2024: -$43,9042024Revenue 2025: $489,205Expenses 2025: $492,278Net Income 2025: -$3,0732025

Highlighted filing

2024

Revenue$465,984
Expenses$509,888
Net Income-$43,904
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 17, 2024
Return Version
2023v5.1
Gross Receipts
$465,984
Mission and Program Overview

Mission

Ncta is dedicated to the promotion of professionalism and quality in the administration of testing services and programs, including issues related to test administration, test development, test scoring and assessment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$334,638$222,502▼ $112,136
Prepaid Expenses and Deferred Charges$6,475$71,226▲ $64,751
Savings and Temporary Cash Investments-$10,556-
Total Assets$341,113$304,284▼ $36,829
Liabilities
Deferred Revenue$178,456$165,600▼ $12,856
Accounts Payable and Accrued Expenses$90$20,021▲ $19,931
Total Liabilities$178,546$185,621▲ $7,075
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$162,567$118,663▼ $43,904
Total Net Assets Fund Balance$162,567$118,663▼ $43,904
Total Liabilities and Net Assets / Fund Balance$341,113$304,284▼ $36,829
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Impact Association Management CompanyManagement Services1502 W BROADWAY SUITE 102, Madison, WI 53713$134,803
Revenue and Support

Revenue Composition

Contributions and Grants
$2,914
Program Service Revenue
$463,070
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,914
Change in Net Assets
$-43,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$501,402
Grants and Similar Amounts Paid$8,486
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$249,340--$249,340
Fees for Services Management$151,717--$151,717
Fees for Services Legal-$36,475-$36,475
Information Technology$13,897--$13,897
Other Expenses$11,230$15,193-$11,230
Travel$8,833--$8,833
Grants to Domestic Individuals$8,486--$8,486
Office Expenses$6,013--$6,013
Fees for Services Accounting-$5,000-$5,000
Fees for Services Other$2,109--$2,109
Insurance$1,595--$1,595
Total Functional Expenses$453,220$56,668$0$509,888
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
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
No
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 6

Organization has members. Members can vote on the bylaws of the organization and share feedback with the governing board. Members also elect individuals to the governing body.

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

Members elect individuals to governing body.

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

The 990 is reviewed by the executive council (president, treasurer, legal counsel). The form 990 is made available to be reviewed by the remaining board members after it has been reviewed by the executive council.

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

Board members are required to review the conflict of interest policy and disclose any conflicts of interest on an annual basis.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available to the public upon request. In addition, the form 990 is published on the guidestar website.

Form 990, Part VI, Section C, Line 19

The organization will make all documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National College Testing Association
EIN
39-1666419
Phone
6085815068
Address
1502 W BROADWAY SUITE 102, MADISON, WI 53713

Signing Officer

Name
Sara Rieder Bennett
Title
President
Phone
3309727084
Signed
2024-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Rieder Bennett
Formed
1989
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
74

Preparer

Firm
Mercadien Pc
Address
PO BOX 7648, PRINCETON, NJ 08543-7648
Preparer
Audrey E Kandel CPA
Phone
6096899700
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0203
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0128106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0132065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0128580
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0391868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0463070
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0387572
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt083995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt046906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0237085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01218628
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01610496
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0465984
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0387775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0212101
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0178971
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0365665
IRS990ScheduleA/Total509Grp/TotalAmt01610496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0465984
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0387775
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0212101
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0178971
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0365665
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01610496
IRS990/ScheduleBRequiredInd00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08486
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0PROGRAM GRANTS AND CONFERENCE TRAVEL SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS AWARDS INCLUDE FUNDS DISBURSED THROUGH THE NCTA GRANTS PROGRAM AND THE NCTA CONFERENCE TRAVEL SCHOLARSHIP AWARD. THE NCTA FINANCE DIVISION MAINTAINS RECORDS FOR BOTH PROGRAMS. THE GRANTS COMMITTEE OVERSEE THE GRANTS PROGRAM AND UTILIZES THE DOCUMENTS AND METHODS TO ADMINISTER THE PROGRAM. THE COMMITTEE REVIEWS AND EVALUATE ALL APPLICATIONS FOR QUALIFYING REQUIREMENTS. BASED ON QUALIFICATIONS, THE COMMITTEE WILL VOTE TO SELECT PROSPECTIVE AWARD RECIPIENTS AND MAKES ITS RECOMMENDATIONS TO THE GOVERNING BOARD FOR CONSIDERATION AND APPROVAL. THE GRANT COMMITTEE USES THE AWARDEE'S APPROVED BUDGET WHICH ACCOMPANIES THE APPLICATION TO ENSURE AWARD RECIPIENTS COMPLY WITH FUND DISBURSEMENT GUIDELINES. AWARD RECIPIENTS MUST ALSO SUBMIT AN INTERIM REPORT AT THE MIDPOINT OF THE GRANT TERM (ONE YEAR FOR PROFESSIONAL DEVELOPMENT GRANTS AND TWO YEARS FOR RESEARCH GRANTS) TO REPORT THEIR PROGRESS AND EXPENDITURES. A FINAL CLOSEOUT REPORT IS REQUIRED AT THE END OF THE FIRST YEAR FOR PROFESSIONAL DEVELOPMENT, AND A SECOND OR THIRD SUBSEQUENT INTERIM REPORT FOR THE TWO-YEAR TERM RESEARCH PROJECT, AS WELL AS A FINAL CLOSEOUT REPORT AT THE END OF TWO-YEAR TERM. IN EACH CASE, THE FINAL CLOSEOUT REPORT MUST BE SUBMITTED BY THE END OF THE DESIGNATED SPENDING PERIOD.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS. MEMBERS CAN VOTE ON THE BYLAWS OF THE ORGANIZATION AND SHARE FEEDBACK WITH THE GOVERNING BOARD. MEMBERS ALSO ELECT INDIVIDUALS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT INDIVIDUALS TO GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE EXECUTIVE COUNCIL (PRESIDENT, TREASURER, LEGAL COUNSEL). THE FORM 990 IS MADE AVAILABLE TO BE REVIEWED BY THE REMAINING BOARD MEMBERS AFTER IT HAS BEEN REVIEWED BY THE EXECUTIVE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS PUBLISHED ON THE GUIDESTAR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION WILL MAKE ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0453220
IRS990/TotalFunctionalExpensesGrp/TotalAmt0509888
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0185621
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IRS990/TotalLiabilitiesGrp/EOYAmt0185621
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt0463070
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt074
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt08833
IRS990/TravelGrp/TotalAmt08833
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01502 W BROADWAY SUITE 102
IRS990/USAddress/CityNm0MADISON
IRS990/USAddress/StateAbbreviationCd0WI
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IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.NCTA-TESTING.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SARA RIEDER BENNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03309727084
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL COLLEGE TESTING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0391666419
ReturnHeader/Filer/PhoneNum06085815068
ReturnHeader/Filer/USAddress/AddressLine1Txt01502 W BROADWAY SUITE 102
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERCADIEN PC

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