Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
990 • Fiscal year 2018 • EIN 43-1654633
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 10.7% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Up$2,443,523
Up $24,261 (+1.0%) from 2017
Net Assets
Down$1,812,286
Down $143,307 (-7.3%) from 2017
Liabilities
Up$631,237
Up $167,568 (+36%) from 2017
Revenue
Up$2,289,985
Up $77,057 (+3.5%) from 2017
Expenses
Down$2,299,754
Down $62,277 (-2.6%) from 2017
Net Income
Up-$9,769
Up $139,334 (+93%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,158,597 | $1,978,173 | ▼ $180,424 |
| Cash and Non-Interest-Bearing Accounts | $141,172 | $377,808 | ▲ $236,636 |
| Prepaid Expenses and Deferred Charges | $77,774 | $80,017 | ▲ $2,243 |
| Accounts Receivable | $30,000 | - | - |
| Land, Buildings, and Equipment, Net | $6,853 | $2,668 | ▼ $4,185 |
| Total Assets | $2,419,262 | $2,443,523 | ▲ $24,261 |
| Other Assets Total | $4,866 | $4,857 | ▼ $9 |
| Liabilities | |||
| Deferred Revenue | $440,044 | $621,892 | ▲ $181,848 |
| Accounts Payable and Accrued Expenses | $23,625 | $9,345 | ▼ $14,280 |
| Total Liabilities | $463,669 | $631,237 | ▲ $167,568 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,955,593 | $1,812,286 | ▼ $143,307 |
| Total Net Assets Fund Balance | $1,955,593 | $1,812,286 | ▼ $143,307 |
| Total Liabilities and Net Assets / Fund Balance | $2,419,262 | $2,443,523 | ▲ $24,261 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,668 | $36,286 | $38,954 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mark Dobosz | Executive Director | FT | $212,000 | $32,931 | $244,931 |
| Name | Title |
|---|---|
| Yale Levy | President |
| Alane Becket | Board |
| Alison Walters | Board |
| Barbara Nilsen | Board |
| June Coleman | Board |
| Mark Groves | Board |
| Marvin Dang | Board |
| Mitch Williamson | Board |
| Nicole Strickler | Board |
| Ronald Miller | Board |
| Scott Sharinn | Board |
| Steven Markoff | Board |
| Tom Canary | Board |
| Brit Suttell | Parliamentarian |
| Burton Stacy Jr | Secretary |
| Michele Gagnon | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Clark Hill | Lobbying | PO Box 3760, Pittsburgh, PA 15230 | $183,058 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,579,724 |
| Salaries, Compensation, and Employee Benefits | $713,030 |
| Grants and Similar Amounts Paid | $7,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $853,472 |
| Other Salaries and Wages | - | - | - | $371,844 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $212,000 |
| Fees for Services Lobbying | - | - | - | $188,058 |
| Travel | - | - | - | $85,084 |
| Advertising | - | - | - | $84,785 |
| Other Employee Benefits | - | - | - | $77,869 |
| Fees for Services Accounting | - | - | - | $61,203 |
| Occupancy | - | - | - | $59,704 |
| Information Technology | - | - | - | $54,368 |
| Fees for Services Other | - | - | - | $44,108 |
| Office Expenses | - | - | - | $42,077 |
| Payroll Taxes | - | - | - | $39,744 |
| All Other Expenses | - | - | - | $22,704 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $22,182 |
| Other Expenses | - | - | - | $11,695 |
| Pension Plan Contributions | - | - | - | $11,573 |
| Insurance | - | - | - | $9,137 |
| Grants to Domestic Individuals | - | - | - | $7,000 |
| Fees for Services Legal | - | - | - | $5,495 |
| Depreciation Depletion | - | - | - | $4,185 |
| Total Functional Expenses | $0 | $0 | $0 | $2,299,754 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,299,754 |
| Expenses per Audited Statements | $2,277,573 |
| Total Expenses per Audited Statements | $2,277,573 |
| Expenses Not Reported on Financial Statements | $22,181 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Total Nondeductible Lobbying and Political Cost | $549,985 |
| Current Year Nondeductible Lobbying and Political Cost | $188,058 |
| 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 NCBAs bylaws. In addition, NCBA 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 the 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.”
“NCBAs 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 two-thirds vote of the Board of Directors under certain circumstances.”
“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 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.”
“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, 2018, 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.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 23625 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9345 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 30000 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | National Creditors Bar Association NCBA is a trade association dedicated to service law firms engaged in the practice of creditors rights law. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 84785 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 22704 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | National Creditors Bar Association |
| 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 | 141172 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 377808 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 212000 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 853472 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 183058 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO Box 3760 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Pittsburgh |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 15230 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | Clark Hill |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Lobbying |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 61295 |
| IRS990/CYOtherExpensesAmt | 0 | 1579724 |
| IRS990/CYOtherRevenueAmt | 0 | 1736 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2226954 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -9769 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 713030 |
| IRS990/CYTotalExpensesAmt | 0 | 2299754 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2289985 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 440044 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 621892 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4185 |
| IRS990/Desc | 0 | Educational Conferences - NCBA 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. NCBA 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/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 61203 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5495 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 188058 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 44108 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 22182 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 002.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 002.00 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 32931 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Yale Levy |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Michele Gagnon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Brit Suttell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Burton Stacy Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Alane Becket |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Tom Canary |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | June Coleman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Marvin Dang |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Mark Groves |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Steven Markoff |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Ronald Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Barbara Nilsen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Scott Sharinn |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Nicole Strickler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Mitch Williamson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Alison Walters |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Mark Dobosz |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 212000 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| 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 | 23165 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| 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 | 328301 |
| IRS990/GrossReceiptsAmt | 0 | 2595121 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 54368 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9137 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 38130 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2158597 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1978173 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 36286 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6853 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2668 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 38954 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 305136 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | NCBA is a trade association dedicated to service law firms engaged in the practice of creditors rights law. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1955593 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1812286 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 23165 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -133538 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 59704 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42077 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4866 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4857 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 77869 |
| 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 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15960 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8564 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6943 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11695 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 878 |
| IRS990/OtherRevenueTotalAmt | 0 | 878 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 371844 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 39744 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 11573 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 77774 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 80017 |
| IRS990/PrincipalOfficerNm | 0 | Robin Cole |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900001 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Conference/Seminars |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Membership Dues |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Workshops/Online |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Other |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1619849 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 528176 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13665 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 65264 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 106307 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1604568 |
| IRS990/PYOtherRevenueAmt | 0 | 23998 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2082623 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -149103 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 750463 |
| IRS990/PYTotalExpensesAmt | 0 | 2362031 |
| IRS990/PYTotalRevenueAmt | 0 | 2212928 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -9769 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 858 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 192495 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | true |
| IRS990ScheduleC/CarriedOverAmt | 0 | 357490 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 528176 |
| IRS990ScheduleC/NonDedLbbyngPltclCyovAmt | 0 | 361927 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 188058 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 549985 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2668 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 36286 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 38954 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 22181 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2277573 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 22181 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 22181 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -133538 |
| 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 | -133538 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 22181 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2267804 |
| 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, 2018, 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | X 1 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2668 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2299754 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2289985 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2134266 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2277573 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 7000 |
| 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 NCBA 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 2 runner-ups are awarded 1,000 each. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part III Line 1 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 212000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 4240 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 28691 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Mark Dobosz |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Executive Director |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 244931 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 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 NCBAs bylaws. In addition, NCBA 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 the 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 | NCBAs 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 two-thirds vote of the Board of Directors under certain circumstances. |
| 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 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/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 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.