Civic Intelligence

North American Colleges & Teachers

EIN 74-0693284 • 501(c)6 • Huntington, WV

Profile

Promote and recognize the scholarship of teaching and learning at post- secondary institutions.

1014 6th AvenueHuntington, WV 25701

www.nactateachers.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.19x

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.44x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$525,423

Up $72,129 (+16%) from 2023

Liabilities

Flat

$104,500

Flat from 2023

Net Assets

Up

$420,923

Up $72,129 (+21%) from 2023

Revenue

Down

$14,515

Down $190,263 (-93%) from 2023

Expenses

Down

$29,140

Down $172,417 (-86%) from 2023

Net Income

Down

-$14,625

Down $17,846 (-554%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $48,390Liabilities 2012: $02012Assets 2014: $59,766Net Assets 2014: $59,7662014Assets 2015: $56,612Net Assets 2015: $56,6122015Assets 2016: $142,102Liabilities 2016: $0Net Assets 2016: $142,1022016Assets 2017: $105,056Liabilities 2017: $12,445Net Assets 2017: $92,6112017Assets 2018: $59,475Liabilities 2018: $14,5022018Assets 2019: $93,521Liabilities 2019: $4,120Net Assets 2019: $89,4012019Assets 2020: $420,988Liabilities 2020: $104,500Net Assets 2020: $316,4882020Assets 2021: $462,008Liabilities 2021: $104,500Net Assets 2021: $357,5082021Assets 2022: $424,283Liabilities 2022: $104,500Net Assets 2022: $319,7832022Assets 2023: $453,294Liabilities 2023: $104,500Net Assets 2023: $348,7942023Assets 2024: $525,423Liabilities 2024: $104,500Net Assets 2024: $420,9232024

Highlighted filing

2024

Assets$525,423
Liabilities$104,500
Net Assets$420,923

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $64,576Expenses 2012: $67,626Net Income 2012: -$3,0502012Revenue 2014: $73,521Expenses 2014: $65,777Net Income 2014: $7,7442014Revenue 2015: $81,741Expenses 2015: $84,895Net Income 2015: -$3,1542015Revenue 2016: $414,049Expenses 2016: $328,559Net Income 2016: $85,4902016Revenue 2017: $189,630Expenses 2017: $239,121Net Income 2017: -$49,4912017Revenue 2018: $176,716Expenses 2018: $152,545Net Income 2018: $24,1712018Revenue 2019: $227,539Expenses 2019: $183,186Net Income 2019: $44,3532019Revenue 2020: $295,893Expenses 2020: $73,022Net Income 2020: $222,8712020Revenue 2021: $127,882Expenses 2021: $80,297Net Income 2021: $47,5852021Revenue 2022: $116,254Expenses 2022: $111,991Net Income 2022: $4,2632022Revenue 2023: $204,778Expenses 2023: $201,557Net Income 2023: $3,2212023Revenue 2024: $14,515Expenses 2024: $29,140Net Income 2024: -$14,6252024

Highlighted filing

2024

Revenue$14,515
Expenses$29,140
Net Income-$14,625

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$14,515
Mission and Program Overview

Mission

Promote and recognize the scholarship of teaching and learning at post- secondary institutions.

The mission of nacta is to 1) provide for all post-secondary teachers of agriculture a forum for discussion of questions and issues relating to the professional advancement of agricultural discussion, 2) seek improvement in the post-secondary teaching of agriculture through examination and discussion of courses and curricula, teaching and testing techniques, facilities and materials, and 3) encourage, promote and reward instructional excellence in agriculture and the research supporting this instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$365,876$367,655▲ $1,779
Cash and Non-Interest-Bearing Accounts$150,235$157,700▲ $7,465
Accounts Receivable$21,800--
Total Assets$538,269$525,423▼ $12,846
Other Assets Total$358$68▼ $290
Liabilities
Other Liabilities$104,500$104,500→ $0
Total Liabilities$104,500$104,500→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$246,308$246,308→ $0
Net Assets Without Donor Restrictions$187,461$174,615▼ $12,846
Total Net Assets Fund Balance$433,769$420,923▼ $12,846
Total Liabilities and Net Assets / Fund Balance$538,269$525,423▼ $12,846
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cheryl WachenheimPresident
Elizabeth KarcherPresident El
Nick FuhrmanImm Past Pre
Chris EsteppSecretary Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$13,665
Program Service Revenue
$850
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-14,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$29,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$11,700-$11,700
Conferences and Meetings$8,750--$8,750
Office Expenses$5,000$258-$5,258
Interest-$1,341-$1,341
Information Technology-$1,160-$1,160
Travel-$550-$550
Other Expenses-$381-$381
Total Functional Expenses$13,750$15,390$0$29,140
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Eidl$104,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Prior to october 2019, nacta delegated control of certain management duties to the national agricultural institute. In october 2019, nacta replaced national agricultural institute with julnet solutions, llc.

Form 990, Page 6, Part VI, Line 6

The organization has various classes of members.

Form 990, Page 6, Part VI, Line 7A

Any member, whose dues are paid, has the right to elect members of the governing body.

Form 990, Page 6, Part VI, Line 11B

The association manager will review the 990 prior to submitting to the treasurer for review and signature. If any issues arise, the board will be notified and will discuss with the tax preparer to resolve any issues prior to submitting to the irs.

Form 990, Page 6, Part VI, Line 19

All governing documents are made available upon request as well as provided on the organization's website.

Filing and Contact Details

Filer

Filer Name
North American Colleges & Teachers
EIN
74-0693284
Phone
2089577001
Address
1014 6TH AVENUE, HUNTINGTON, WV 25701

Signing Officer

Name
Chris Estepp
Title
Secretary Treasurer
Phone
3045239700
Signed
2025-05-07

Organization Details

Principal Officer
Cheryl Wachenheim
Formed
1955
Legal Domicile
Wv
Voting Board Members
20
Independent Board Members
20
Employees
0

Preparer

Firm
Walls & Associates Pllc
Address
1025 MAIN ST, MILTON, WV 25541
Preparer
Brent T Walls CPA
Phone
3043905971
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of nacta is to 1) provide for all post-secondary teachers of agriculture a forum for discussion of questions and issues relating to the professional advancement of agricultural discussion, 2) seek improvement in the post-secondary teaching of agriculture through examination and discussion of courses and curricula, teaching and testing techniques, facilities and materials, and 3) encourage, promote and reward instructional excellence in agriculture and the research supporting this instruction.

Form 990

During 2020, the governing body adopted new bylaws and articles revising the purpose of the organization to qualify as an exempt organization under section 501(c)3 of the internal revenue code as well as changing its domicile to the state of west virginia. The organization is filing an updated form 1023 as well as incorporation documents with the west virginia secretary of state. The organization's controlled entity, the national assoc of colleges & teachers of agriculture fdn inc, a 501(c)3 (fein: 76-162566) dissolved during the fiscal year 2019-2020 and contributed all of its assets to this organization (approx. 213k in cash and investments). The 213k contribution was properly refelcted on the statement of revenues of this form 990 filing.

Raw XML Appendix267 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.

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IRS990/ActivityOrMissionDesc0THE MISSION OF NACTA IS TO 1) PROVIDE FOR ALL POST-SECONDARY TEACHERS OF AGRICULTURE A FORUM FOR DISCUSSION OF QUESTIONS AND ISSUES RELATING TO THE PROFESSIONAL ADVANCEMENT OF AGRICULTURAL DISCUSSION, 2) SEEK IMPROVEMENT IN THE POST-SECONDARY TEACHING OF AGRICULTURE THROUGH EXAMINATION AND DISCUSSION OF COURSES AND CURRICULA, TEACHING AND TESTING TECHNIQUES, FACILITIES AND MATERIALS, AND 3) ENCOURAGE, PROMOTE AND REWARD INSTRUCTIONAL EXCELLENCE IN AGRICULTURE AND THE RESEARCH SUPPORTING THIS INSTRUCTION.
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IRS990/Form990PartVIISectionAGrp/PersonNm2ELIZABETH KARCHER
IRS990/Form990PartVIISectionAGrp/PersonNm3CHERYL WACHENHEIM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY TR
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMM PAST PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0365876
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0367655
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt013665
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF NACTA IS TO 1) PROVIDE FOR ALL POST-SECONDARY TEACHERS OF AGRICULTURE A FORUM FOR DISCUSSION OF QUESTIONS AND ISSUES RELATING TO THE PROFESSIONAL ADVANCEMENT OF AGRICULTURAL DISCUSSION, 2) SEEK IMPROVEMENT IN THE POST-SECONDARY TEACHING OF AGRICULTURE THROUGH EXAMINATION AND DISCUSSION OF COURSES AND CURRICULA, TEACHING AND TESTING TECHNIQUES, FACILITIES AND MATERIALS, AND 3) ENCOURAGE, PROMOTE AND REWARD INSTRUCTIONAL EXCELLENCE IN AGRICULTURE AND THE RESEARCH SUPPORTING THIS INSTRUCTION.
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IRS990/OfficeExpensesGrp/TotalAmt05258
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc0BANK CHARGES
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IRS990/ProgSrvcAccomActy2Grp/Desc0NACTA IS A MEMBER-BASED PROFESSIONAL SOCIETY THAT FOCUSES ON THE SCHOLARSHIP OF TEACHING AND LEARNING AGRICULTURE AND RELATED DISCIPLINES AT THE POSTSECONDARY LEVEL. MEMBERS OF NACTA ARE FROM TWO-YEAR AND FOUR YEAR PUBLIC AND PRIVATE COLLEGES.
IRS990/ProgSrvcAccomActy3Grp/Desc0NACTA OFFERS A JOURNAL TO ALL OF ITS MEMBERS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF NACTA IS TO 1) PROVIDE FOR ALL POST-SECONDARY TEACHERS OF AGRICULTURE A FORUM FOR DISCUSSION OF QUESTIONS AND ISSUES RELATING TO THE PROFESSIONAL ADVANCEMENT OF AGRICULTURAL DISCUSSION, 2) SEEK IMPROVEMENT IN THE POST-SECONDARY TEACHING OF AGRICULTURE THROUGH EXAMINATION AND DISCUSSION OF COURSES AND CURRICULA, TEACHING AND TESTING TECHNIQUES, FACILITIES AND MATERIALS, AND 3) ENCOURAGE, PROMOTE AND REWARD INSTRUCTIONAL EXCELLENCE IN AGRICULTURE AND THE RESEARCH SUPPORTING THIS INSTRUCTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING 2020, THE GOVERNING BODY ADOPTED NEW BYLAWS AND ARTICLES REVISING THE PURPOSE OF THE ORGANIZATION TO QUALIFY AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE AS WELL AS CHANGING ITS DOMICILE TO THE STATE OF WEST VIRGINIA. THE ORGANIZATION IS FILING AN UPDATED FORM 1023 AS WELL AS INCORPORATION DOCUMENTS WITH THE WEST VIRGINIA SECRETARY OF STATE. THE ORGANIZATION'S CONTROLLED ENTITY, THE NATIONAL ASSOC OF COLLEGES & TEACHERS OF AGRICULTURE FDN INC, A 501(C)3 (FEIN: 76-162566) DISSOLVED DURING THE FISCAL YEAR 2019-2020 AND CONTRIBUTED ALL OF ITS ASSETS TO THIS ORGANIZATION (APPROX. 213K IN CASH AND INVESTMENTS). THE 213K CONTRIBUTION WAS PROPERLY REFELCTED ON THE STATEMENT OF REVENUES OF THIS FORM 990 FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO OCTOBER 2019, NACTA DELEGATED CONTROL OF CERTAIN MANAGEMENT DUTIES TO THE NATIONAL AGRICULTURAL INSTITUTE. IN OCTOBER 2019, NACTA REPLACED NATIONAL AGRICULTURAL INSTITUTE WITH JULNET SOLUTIONS, LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS VARIOUS CLASSES OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY MEMBER, WHOSE DUES ARE PAID, HAS THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION MANAGER WILL REVIEW THE 990 PRIOR TO SUBMITTING TO THE TREASURER FOR REVIEW AND SIGNATURE. IF ANY ISSUES ARISE, THE BOARD WILL BE NOTIFIED AND WILL DISCUSS WITH THE TAX PREPARER TO RESOLVE ANY ISSUES PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AS WELL AS PROVIDED ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0525423
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0550
IRS990/TravelGrp/TotalAmt0550
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt020
IRS990/VotingMembersIndependentCnt020
IRS990/WebsiteAddressTxt0WWW.NACTATEACHERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS ESTEPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03045239700
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH AMERICAN COLLEGES & TEACHERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF AGRICULTURE INC
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0740693284
ReturnHeader/Filer/PhoneNum02089577001
ReturnHeader/Filer/USAddress/AddressLine1Txt01014 6TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0HUNTINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0473623843
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALLS & ASSOCIATES PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01025 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd025541
ReturnHeader/PreparerPersonGrp/PhoneNum03043905971
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENT T WALLS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T09:13:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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