Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
990 • Fiscal year 2015 • EIN 43-1654633
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 12.3% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$2,463,544
Down $118,336 (-4.6%) from 2014
Net Assets
Down$2,183,765
Down $127,469 (-5.5%) from 2014
Liabilities
Up$279,779
Up $9,133 (+3.4%) from 2014
Revenue
Down$2,054,959
Down $316,393 (-13%) from 2014
Expenses
Down$2,147,344
Down $410,222 (-16%) from 2014
Net Income
Up-$92,385
Up $93,829 (+50%) from 2014
NARCA, Inc. is a trade association dedicated to service law firms engaged in the practice of creditors rights law.
The National Creditors Bar Association NARCA is a trade association dedicated to service law firms engaged in the practice of creditors rights law.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,412,608 | $2,171,490 | ▼ $241,118 |
| Prepaid Expenses and Deferred Charges | $66,371 | $160,301 | ▲ $93,930 |
| Cash and Non-Interest-Bearing Accounts | $92,125 | $109,806 | ▲ $17,681 |
| Land, Buildings, and Equipment, Net | $3,150 | $12,831 | ▲ $9,681 |
| Total Assets | $2,581,880 | $2,463,544 | ▼ $118,336 |
| Other Assets Total | $7,626 | $9,116 | ▲ $1,490 |
| Liabilities | |||
| Deferred Revenue | $220,295 | $266,944 | ▲ $46,649 |
| Accounts Payable and Accrued Expenses | $50,351 | $12,835 | ▼ $37,516 |
| Total Liabilities | $270,646 | $279,779 | ▲ $9,133 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,311,234 | $2,183,765 | ▼ $127,469 |
| Total Net Assets Fund Balance | $2,311,234 | $2,183,765 | ▼ $127,469 |
| Total Liabilities and Net Assets / Fund Balance | $2,581,880 | $2,463,544 | ▼ $118,336 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $12,831 | $10,415 | $30,217 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Dobosz | Executive Director | FT | $222,724 | $30,535 | $253,259 |
| Name | Title |
|---|---|
| Harvey Moore | President |
| Alane Becket | Board |
| Alison Walters | Board |
| Burton Stacy Jr | Board |
| David Ashe | Board |
| Frank Fabiano | Board |
| June Coleman | Board |
| Michele Gagnon | Board |
| Rich Alphin | Board |
| Ronald Miller | Board |
| Scott Sharinn | Board |
| Steven Markoff | Board |
| Yale Levy | Board |
| Marvin Dang | Parliamentarian |
| Brent Yarborough | Secretary |
| Mark Groves | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,424,033 |
| Salaries, Compensation, and Employee Benefits | $716,311 |
| Grants and Similar Amounts Paid | $7,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $790,326 |
| Other Salaries and Wages | - | - | - | $378,524 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $222,724 |
| Travel | - | - | - | $131,268 |
| Other Employee Benefits | - | - | - | $60,985 |
| Fees for Services Other | - | - | - | $57,077 |
| Fees for Services Accounting | - | - | - | $57,073 |
| Fees for Services Lobbying | - | - | - | $52,052 |
| Advertising | - | - | - | $51,654 |
| All Other Expenses | - | - | - | $50,935 |
| Occupancy | - | - | - | $43,809 |
| Payroll Taxes | - | - | - | $42,198 |
| Office Expenses | - | - | - | $40,413 |
| Information Technology | - | - | - | $34,191 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $20,001 |
| Fees for Services Legal | - | - | - | $13,160 |
| Pension Plan Contributions | - | - | - | $11,880 |
| Other Expenses | - | - | - | $10,211 |
| Insurance | - | - | - | $9,520 |
| Grants to Domestic Individuals | - | - | - | $7,000 |
| Depreciation Depletion | - | - | - | $5,622 |
| Total Functional Expenses | $0 | $0 | $0 | $2,147,344 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,147,344 |
| Total Expenses per Audited Statements | $2,147,344 |
| Total Expenses per Form 990 | $2,147,344 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $325,786 |
| Current Year Nondeductible Lobbying and Political Cost | $52,052 |
| Liability | Amount |
|---|---|
| Federal income taxes | - |
“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 NARCAs bylaws. In addition, NARCA has four non-voting membership Classes, which are associate membership, vendor membership, honorary membership, and law student membership.”
“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 by written ballot in person, mailed, faxed or delivered to teh Associations headquarters. Proxy voting shall not be permitted. A quorum shall be established at the annual business meeting if fifty members or ten percent of the active membership, whichever is less, are present in person.”
“NARCAs bylaws may be amended by the active membership by a vote of two-thirds of the active members voting. The bylaws may also be amended by a majority vote of the Board of Directors, subject to the approval of the active membership by majority vote at the next annual meeting or special meeting called for that purpose.”
“A copy of the Form 990 is reviewed by the Executive Director. A copy is also provided to the Board of Directors and Finance Committee for review prior to filing.”
“When any interest on the part of a NARCA fiduciary poses a possible conflict of interest with NARCA, the fiduciary shall 1 promptly disclose the conflict to the attention of the Executive Director and the Board of Governors of NARCA. 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.”
“There is an informal compensation committee currently made up of the President and several officers of the association who utilize the ASAE complensation survey as a guide in determining the compensation of the Executive Director.”
“The governing documents, conflict of interest policy, and financial statements are available upon request.”
“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, 2015, NARCA 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.”
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12835 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | The National Creditors Bar Association NARCA is a trade association dedicated to service law firms engaged in the practice of creditors rights law. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 51654 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 50935 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NARCA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2028610706 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8043 Cooper Creek Blvd Suite 206 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | University Park |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34201 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 92125 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 109806 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 222724 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 790326 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 39207 |
| IRS990/CYOtherExpensesAmt | 0 | 1424033 |
| IRS990/CYOtherRevenueAmt | 0 | 5228 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2010524 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -92385 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 716311 |
| IRS990/CYTotalExpensesAmt | 0 | 2147344 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2054959 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 220295 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 266944 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5622 |
| IRS990/Desc | 0 | Educational Conferences - NARCA conducts spring and fall conferences. Those attending are creditors rights attorneys, organizations granting credit and vendors. The conferences educate attendees with respect to the most current creditors rights law practices. NARCA also presents other educational seminars including webinars and regional workshops on subjects related to the practice of creditors rights law. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 57073 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13160 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 52052 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 57077 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 20001 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 006.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 002.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 002.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 040.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Harvey Moore |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Mark Groves |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Marvin Dang |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Brent Yarborough |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Rich Alphin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Yale Levy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Michele Gagnon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Steven Markoff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Ronald Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Alison Walters |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | David Ashe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Alane Becket |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | June Coleman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Frank Fabiano |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Scott Sharinn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Burton Stacy Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Mark Dobosz |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 222724 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Parliamentarian |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -12465 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 7000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1050897 |
| IRS990/GrossReceiptsAmt | 0 | 3118321 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 34191 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9520 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 51672 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2412608 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2171490 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17386 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3150 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 12831 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 30217 |
| IRS990/LegalDomicileStateCd | 0 | DC |
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| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/MembersOrStockholdersInd | 0 | true |
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| IRS990/MissionDesc | 0 | The National Creditors Bar Association NARCA is a trade association dedicated to service law firms engaged in the practice of creditors rights law. |
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| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9116 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Bank Service / Credit Card / Payroll Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Telephone |
| IRS990/OtherExpensesGrp/Desc | 2 | Outreach / Advocacy |
| IRS990/OtherExpensesGrp/Desc | 3 | Committee Operations |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 10211 |
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| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
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| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
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| IRS990/PrincipalOfficerNm | 0 | Mark Dobosz |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Conference/Seminars |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership Dues |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Federal income taxes |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Financial derivatives and other financial products |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | Closely-held equity interests |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -35084 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2054959 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2015, NARCA 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/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 3 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Each year, high school seniors and college students related to a member of NARCA are able to compete for the annual scholarship award by submitting an essay that addresses a selected current issue in the financial services industry. The first place winner of the competition receives 5,000 and runner-ups are awarded 1,000 each. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part III Line 1 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 NARCAs bylaws. In addition, NARCA has four non-voting membership Classes, which are associate membership, vendor membership, honorary membership, and law student membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 by written ballot in person, mailed, faxed or delivered to teh Associations headquarters. Proxy voting shall not be permitted. A quorum shall be established at the annual business meeting if fifty members or ten percent of the active membership, whichever is less, are present in person. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NARCAs bylaws may be amended by the active membership by a vote of two-thirds of the active members voting. The bylaws may also be amended by a majority vote of the Board of Directors, subject to the approval of the active membership by majority vote at the next annual meeting or special meeting called for that purpose. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A copy of the Form 990 is reviewed by the Executive Director. A copy is also provided to the Board of Directors and Finance Committee for review prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | When any interest on the part of a NARCA fiduciary poses a possible conflict of interest with NARCA, the fiduciary shall 1 promptly disclose the conflict to the attention of the Executive Director and the Board of Governors of NARCA. 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/ExplanationTxt | 5 | There is an informal compensation committee currently made up of the President and several officers of the association who utilize the ASAE complensation survey as a guide in determining the compensation of the Executive Director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
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| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
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| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
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| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2581880 |
| IRS990/TotalAssetsEOYAmt | 0 | 2463544 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.