Civic Intelligence

National Creditors Bar Association

EIN 43-1654633 • 501(c)6 • Washington, DC

Profile

NCBA is a trade association dedicated to service law firms engaged in the practice of creditors rights law.

601 Pennsylvania Ave NW APT 900Washington, DC 20004

www.creditorsbar.org

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.23x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.34x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

44th percentile

2.4%

Higher net margin than 44% of similar nonprofits.

501(c)6 • $1M-$5M 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

46th percentile

4.4%

Faster asset growth than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

1.9%

Faster revenue growth than 35% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$3,334,380

Up $142,010 (+4.4%) from 2023

Liabilities

Up

$768,884

Up $2,716 (+0.4%) from 2023

Net Assets

Up

$2,565,496

Up $139,294 (+5.7%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin44th percentile

Revenue

Up

$2,257,194

Up $41,846 (+1.9%) from 2023

Expenses

Down

$2,202,081

Down $18,937 (-0.9%) from 2023

Net Income

Up

$55,113

Up $60,783 (+1072%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,311,959Liabilities 2010: $394,202Net Assets 2010: $1,917,7572010Assets 2011: $2,331,505Liabilities 2011: $271,562Net Assets 2011: $2,059,9432011Assets 2012: $2,692,434Liabilities 2012: $323,046Net Assets 2012: $2,369,3882012Assets 2013: $2,702,509Liabilities 2013: $200,026Net Assets 2013: $2,502,4832013Assets 2014: $2,581,880Liabilities 2014: $270,646Net Assets 2014: $2,311,2342014Assets 2015: $2,463,544Liabilities 2015: $279,779Net Assets 2015: $2,183,7652015Assets 2016: $2,282,091Liabilities 2016: $311,584Net Assets 2016: $1,970,5072016Assets 2017: $2,419,262Liabilities 2017: $463,669Net Assets 2017: $1,955,5932017Assets 2018: $2,443,523Liabilities 2018: $631,237Net Assets 2018: $1,812,2862018Assets 2019: $2,439,178Liabilities 2019: $475,847Net Assets 2019: $1,963,3312019Assets 2020: $2,455,235Liabilities 2020: $943,690Net Assets 2020: $1,511,5452020Assets 2021: $2,754,085Liabilities 2021: $798,443Net Assets 2021: $1,955,6422021Assets 2022: $3,360,264Liabilities 2022: $1,079,925Net Assets 2022: $2,280,3392022Assets 2023: $3,192,370Liabilities 2023: $766,168Net Assets 2023: $2,426,2022023Assets 2024: $3,334,380Liabilities 2024: $768,884Net Assets 2024: $2,565,4962024

Highlighted filing

2024

Assets$3,334,380
Liabilities$768,884
Net Assets$2,565,496
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $2,018,701Expenses 2010: $1,759,537Net Income 2010: $259,1642010Revenue 2011: $2,424,401Expenses 2011: $2,338,575Net Income 2011: $85,8262011Expenses 2012: $2,031,9002012Revenue 2013: $2,410,461Expenses 2013: $2,296,918Net Income 2013: $113,5432013Revenue 2014: $2,371,352Expenses 2014: $2,557,566Net Income 2014: -$186,2142014Revenue 2015: $2,054,959Expenses 2015: $2,147,344Net Income 2015: -$92,3852015Revenue 2016: $2,165,695Expenses 2016: $2,494,939Net Income 2016: -$329,2442016Revenue 2017: $2,212,928Expenses 2017: $2,362,031Net Income 2017: -$149,1032017Revenue 2018: $2,289,985Expenses 2018: $2,299,754Net Income 2018: -$9,7692018Revenue 2019: $2,427,822Expenses 2019: $2,395,306Net Income 2019: $32,5162019Revenue 2020: $1,060,145Expenses 2020: $1,511,920Net Income 2020: -$451,7752020Revenue 2021: $2,139,753Expenses 2021: $1,759,439Net Income 2021: $380,3142021Revenue 2022: $2,576,627Expenses 2022: $2,081,563Net Income 2022: $495,0642022Revenue 2023: $2,215,348Expenses 2023: $2,221,018Net Income 2023: -$5,6702023Revenue 2024: $2,257,194Expenses 2024: $2,202,081Net Income 2024: $55,1132024

Highlighted filing

2024

Revenue$2,257,194
Expenses$2,202,081
Net Income$55,113
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,334,380
Liabilities
$768,884
Net assets
$2,565,496
Revenue
$2,257,194
Expenses
$2,202,081
Net income
$55,113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.33$0.77$2.57$2.26$2.20$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.19$0.77$2.43$2.22$2.22$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$1.08$2.28$2.58$2.08$0.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.80$1.96$2.14$1.76$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.94$1.51$1.06$1.51$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.48$1.96$2.43$2.40$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.44$0.63$1.81$2.29$2.30$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.46$1.96$2.21$2.36$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.31$1.97$2.17$2.49$0.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.28$2.18$2.05$2.15$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.58$0.27$2.31$2.37$2.56$0.19
2013Detailed filing. Detailed filing data is available for this year.$2.70$0.20$2.50$2.41$2.30$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.32$2.37$2.03
2011Summary only. Only limited summary data is available for this year.$2.33$0.27$2.06$2.42$2.34$0.09
2010Summary only. Only limited summary data is available for this year.$2.31$0.39$1.92$2.02$1.76$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$2,930,239
Mission and Program Overview

Mission

NARCA, Inc. is a trade association dedicated to service law firms engaged in the practice of creditors rights law.

National Creditors Bar Association NCBA is a trade association dedicated to service law firms engaged in the practice of creditors rights law.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,547,522$2,785,839▲ $238,317
Cash and Non-Interest-Bearing Accounts$130,318$228,312▲ $97,994
Accounts Receivable$292,360$212,200▼ $80,160
Prepaid Expenses and Deferred Charges$216,901$103,454▼ $113,447
Land, Buildings, and Equipment, Net$3,217$2,103▼ $1,114
Total Assets$3,192,370$3,334,380▲ $142,010
Other Assets Total$2,052$2,472▲ $420
Liabilities
Deferred Revenue$728,551$751,286▲ $22,735
Accounts Payable and Accrued Expenses$37,617$17,598▼ $20,019
Total Liabilities$766,168$768,884▲ $2,716
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,426,202$2,565,496▲ $139,294
Total Net Assets Fund Balance$2,426,202$2,565,496▲ $139,294
Total Liabilities and Net Assets / Fund Balance$3,192,370$3,334,380▲ $142,010

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,103$5,815$7,918
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth TerryExecutive DirectorFT$275,000$28,704$301,704
Nathan WillnerGovernment Affairs OfficerFT$144,083$19,014$165,097

Board Members and Trustees

NameTitle
Steve MarkoffImmediate Past President
Barbara NilsenPresident
Michael StillmanPresident Elect
Brian CloudBoard
Brit SuttellBoard
Craig NoackBoard
Curtis RobertsonBoard
David WeimerBoard
Eric LogvinBoard
Rachel VanHornBoard
Stacy SteinBoard
Tom CanarySecretary
Eleanor TamiTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rich Feuer AndersonLobbying/Communications1133 Connecticut Ave NW Suite 620, Washington, DC 20036$228,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,126,491
Investment Income
$129,066
Other Revenue
$1,637
Change in Net Assets
$55,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,234,066
Revenue Not Reported on Financial Statements
$23,128
Revenue Not Reported on Form 990
$84,180
Total Revenue per Audited Statements
$2,318,246
Total Revenue per Form 990
$2,257,194
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,180,353
Salaries, Compensation, and Employee Benefits$1,001,728
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$591,235
Other Salaries and Wages---$540,734
Current Officers, Directors, Trustees, and Key Employees---$275,000
Fees for Services Lobbying---$200,000
Other Employee Benefits---$98,078
Fees for Services Other---$73,297
Fees for Services Accounting---$58,600
Payroll Taxes---$55,287
Information Technology---$53,147
Travel---$43,919
Advertising---$32,839
Pension Plan Contributions---$32,629
Other Expenses---$25,728
Fees for Service Investment Mgmnt Fees---$23,128
Grants to Domestic Orgs---$20,000
All Other Expenses---$16,120
Insurance---$10,747
Occupancy---$9,012
Depreciation Depletion---$2,282
Office Expenses---$1,849
Fees for Services Legal---$691
Total Functional Expenses$0$0$0$2,202,081

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,202,081
Expenses per Audited Statements$2,178,953
Total Expenses per Audited Statements$2,178,953
Expenses Not Reported on Financial Statements$23,128
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ACA International IndustryEagan, MN501c6Support debt collection member success$10,000
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$561,435
Current Year Nondeductible Lobbying and Political Cost$215,098
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The association has one class of voting membership, which is the active member class. Active membership is available to any law firm engaged in the active practice of representing creditors in the area of retail collection law who satisfy certain qualifications defined in NCBAs bylaws. In addition, NCBA has one non-voting membership class, which is in-house counsel.”

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

“The active members at the annual business meeting shall elect directors and officers whose terms are due to expire. Each active member shall have one vote which shall be cast by one representative of the law firm. Proxy voting shall not be permitted.”

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

“NCBAs bylaws may be amended by the active membership by a vote of majority of the active members voting. The bylaws may also be amended by a majority vote of the Board of Directors under certain circumstances.”

Form 990, Part VI, Section B, Line 11

“A copy of the Form 990 is reviewed by the Executive Director. A copy is also provided to the Board of Directors for review prior to filing.”

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

“When any interest on the part of a NCBA fiduciary poses a possible conflict of interest with NCBA, the fiduciary shall 1 promptly disclose the conflict to the attention of the Executive Director and the Board of Governors of NCBA. Such notice shall be in writing and detail the possible conflict that exists. and 2 Abstain from voting on such matters relating to the conflict. The official minutes of any meeting at which such disclosure conflict was made or discussed shall reflect said disclosure and that the fiduciary abstain from voting on the member.”

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

“There is an informal compensation committee currently made up of the President and several officers of the association who utilize various benchmarking surveys as a guide in determining the compensation of the Executive Director. The surveys help to determine reasonable pay that is appropriate for our size, business type and association performance.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
National Creditors Bar Association
EIN
43-1654633
Phone
2028610706
Address
601 Pennsylvania Ave NW APT 900, Washington, DC 20004

Signing Officer

Name
Elizabeth Terry
Title
Executive Director
Phone
2028610706
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Terry
Formed
1993
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
7

Preparer

Firm
Jain and Associates
Address
11710 Plaza America Dr Suite 2000, Reston, VA 20190
Preparer
Sonia Reynolds
Phone
7038808402
Supplemental Narrative

Financial Statement Notes

X 1

“In June 2006, the Financial Accounting Standards Board FASB released FASB ASC 740-10, Income taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended December 31, 2024, NCBA has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The federal form 990, is subject to examination by the IRS generally for three years after it is filed.”

Raw XML AppendixShowing 400 of 485 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
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IRS990/Form990PartVIISectionAGrp/PersonNm4Michael Stillman
IRS990/Form990PartVIISectionAGrp/PersonNm5Tom Canary
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IRS990/Form990PartVIISectionAGrp/PersonNm7David Weimer
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IRS990/Form990PartVIISectionAGrp/PersonNm9Curtis Robertson
IRS990/Form990PartVIISectionAGrp/PersonNm10Eric Logvin
IRS990/Form990PartVIISectionAGrp/PersonNm11Brian Cloud
IRS990/Form990PartVIISectionAGrp/PersonNm12Craig Noack
IRS990/Form990PartVIISectionAGrp/PersonNm13Steve Markoff
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Government Affairs Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board
IRS990/Form990PartVIISectionAGrp/TitleTxt13Immediate Past President
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In June 2006, the Financial Accounting Standards Board FASB released FASB ASC 740-10, Income taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended December 31, 2024, NCBA has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The federal form 990, is subject to examination by the IRS generally for three years after it is filed.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support debt collection member success
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ACA International Industry
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Elizabeth Terry
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Nathan Willner
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Government Affairs Officer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The association has one class of voting membership, which is the active member class. Active membership is available to any law firm engaged in the active practice of representing creditors in the area of retail collection law who satisfy certain qualifications defined in NCBAs bylaws. In addition, NCBA has one non-voting membership class, which is in-house counsel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The active members at the annual business meeting shall elect directors and officers whose terms are due to expire. Each active member shall have one vote which shall be cast by one representative of the law firm. Proxy voting shall not be permitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NCBAs bylaws may be amended by the active membership by a vote of majority of the active members voting. The bylaws may also be amended by a majority vote of the Board of Directors under certain circumstances.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of the Form 990 is reviewed by the Executive Director. A copy is also provided to the Board of Directors for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4When any interest on the part of a NCBA fiduciary poses a possible conflict of interest with NCBA, the fiduciary shall 1 promptly disclose the conflict to the attention of the Executive Director and the Board of Governors of NCBA. Such notice shall be in writing and detail the possible conflict that exists. and 2 Abstain from voting on such matters relating to the conflict. The official minutes of any meeting at which such disclosure conflict was made or discussed shall reflect said disclosure and that the fiduciary abstain from voting on the member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There is an informal compensation committee currently made up of the President and several officers of the association who utilize various benchmarking surveys as a guide in determining the compensation of the Executive Director. The surveys help to determine reasonable pay that is appropriate for our size, business type and association performance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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