Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
National Council of Exchangors
EIN 45-5080787 • 501(c)6 • Belgrade, MT
Profile
The purpose of the organization is to provide continuing education classes for its members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.40x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
62nd percentile
Faster revenue growth than 62% of similar nonprofits.
Balance Sheet
Assets
Up$47,332
Up $14,188 (+43%) from 2024
Liabilities
Up$66,481
Up $37,006 (+126%) from 2024
Net Assets
Down-$19,149
Down $22,818 (-622%) from 2024
Revenue
Up$161,812
Up $9,345 (+6.1%) from 2024
Expenses
Down$184,630
Down $4,960 (-2.6%) from 2024
Net Income
Up-$22,818
Up $14,305 (+39%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $47,332
- Liabilities
- $66,481
- Net assets
- -$19,149
- Revenue
- $161,812
- Expenses
- $184,630
- Net income
- -$22,818
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 9, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $161,812
Mission and Program Overview
Mission
The purpose of the organization is to provide continuing education classes for its members.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SPRING, SUMMER, FALL AND WINTER CONVENTIONS WITH EDUCATION AL SEMINARS AND MEETINGS FOR MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHARLES E SUTHERLAND | President | - | $0 | - | - |
| MICHAEL LIBSTER | Secretary | - | $0 | - | - |
| DEBBIE FERRARI | Treasurer | - | $0 | - | - |
| THOMAS N POWELL | President El | - | $0 | - | - |
| BLAKE ALLEN | Board Member | - | $0 | - | - |
| CLIFF STRAND | Board Member | - | $0 | - | - |
| MICHAEL STRAND | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- National Council of Exchangors
- EIN
- 45-5080787
- Phone
- 4063887590
- Address
- 11 WEST MAIN ST STE 223, BELGRADE, MT 59714
Signing Officer
- Name
- Michael Libster
- Title
- Secretary
- Phone
- 4063887590
- Signed
- 2026-03-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wilke Cpas & Advisors Llp
- Address
- 1721 COCHRAN RD STE 200, PITTSBURGH, PA 15220-1002
- Preparer
- Peter E Fleming
- Phone
- 4122782200
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Sponsorship income 8,950 total 8,950”
Form 990-ez, Part I, Line 16
“Expenses dropbox storage 240 office equipment 130 web services 6,480 meeting expenses 99,221 cs conferences 191 insurance -303 outside contractor 55,000 education 6,993 merchant processing fees 12,565 cellphone 1,166 email database 1,133 bank fees 550 filing fees 51 other business taxes 475 total 183,892”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 4,629 14,816 website creation 2,047 2,047 less accumulated amortization 23 161 total 6,653 16,702”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 0 15,456 prepaid dues & meetings 29,475 51,025”
Form 990-ez, Part III
“The purpose of the organization is to provide continuing education classes for its members.”
Raw XML Appendix121 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KARA LIBSTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4065795365 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 11 WEST MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | STE 223 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BELGRADE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 59714 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 26491 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 30630 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -22818 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 33144 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 47332 |
| IRS990EZ/GrossReceiptsAmt | 0 | 161812 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 46813 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 3669 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -19149 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 3669 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -19149 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 138 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHARLES E SUTHERLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHAEL LIBSTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DEBBIE FERRARI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | THOMAS N POWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | BLAKE ALLEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CLIFF STRAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MICHAEL STRAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT EL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6653 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 16702 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 183892 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 8950 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE CONTINUING EDUCATION CLASSES FOR ITS MEMBERS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 600 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 106049 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SPRING, SUMMER, FALL AND WINTER CONVENTIONS WITH EDUCATION AL SEMINARS AND MEETINGS FOR MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 29475 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 66481 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 184630 |
| IRS990EZ/TotalRevenueAmt | 0 | 161812 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationTrustInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.NCEXCHANGORS.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SPONSORSHIP INCOME 8,950 TOTAL 8,950 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES DROPBOX STORAGE 240 OFFICE EQUIPMENT 130 WEB SERVICES 6,480 MEETING EXPENSES 99,221 CS CONFERENCES 191 INSURANCE -303 OUTSIDE CONTRACTOR 55,000 EDUCATION 6,993 MERCHANT PROCESSING FEES 12,565 CELLPHONE 1,166 EMAIL DATABASE 1,133 BANK FEES 550 FILING FEES 51 OTHER BUSINESS TAXES 475 TOTAL 183,892 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPAID EXPENSES AND DEFERRED CHARGES 4,629 14,816 WEBSITE CREATION 2,047 2,047 LESS ACCUMULATED AMORTIZATION 23 161 TOTAL 6,653 16,702 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 15,456 PREPAID DUES & MEETINGS 29,475 51,025 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PURPOSE OF THE ORGANIZATION IS TO PROVIDE CONTINUING EDUCATION CLASSES FOR ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL LIBSTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4063887590 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NATIONAL COUNCIL OF EXCHANGORS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NATI |
| ReturnHeader/Filer/EIN | 0 | 455080787 |
| ReturnHeader/Filer/PhoneNum | 0 | 4063887590 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 11 WEST MAIN ST STE 223 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BELGRADE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59714 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251871694 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILKE CPAS & ADVISORS LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1721 COCHRAN RD STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 152201002 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4122782200 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PETER E FLEMING |
| ReturnHeader/ReturnTs | 0 | 2026-03-16T18:44:41-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.