Civic Intelligence

Receivables Management Association

990 • Fiscal year 2018 • EIN 95-4698424

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 19, 2019

1050 Fulton Avenue No 120Sacramento, CA 95825

(916) 482-2462

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

73rd percentile

0.37x

Higher debt load relative to assets than 73% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.52x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

55th percentile

4.7%

Higher net margin than 55% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$182,609

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

76th percentile

12%

Faster asset growth than 76% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

13%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,303,409

Up $358,293 (+12%) from 2017

Net Assets

Up

$2,094,587

Up $88,464 (+4.4%) from 2017

Liabilities

Up

$1,208,822

Up $269,829 (+29%) from 2017

Revenue

Up

$2,336,682

Up $273,008 (+13%) from 2017

Expenses

Down

$2,226,143

Down $59,947 (-2.6%) from 2017

Net Income

Up

$110,539

Up $332,955 (+150%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,754,698Liabilities 2011: $1,168,593Net Assets 2011: $1,586,1052011Assets 2012: $3,310,439Liabilities 2012: $1,314,843Net Assets 2012: $1,995,5962012Assets 2013: $3,404,436Liabilities 2013: $1,168,323Net Assets 2013: $2,236,1132013Assets 2014: $3,444,586Liabilities 2014: $1,179,375Net Assets 2014: $2,265,2112014Assets 2015: $3,268,874Liabilities 2015: $1,079,177Net Assets 2015: $2,189,6972015Assets 2016: $3,182,855Liabilities 2016: $1,002,030Net Assets 2016: $2,180,8252016Assets 2017: $2,945,116Liabilities 2017: $938,993Net Assets 2017: $2,006,1232017Assets 2018: $3,303,409Liabilities 2018: $1,208,822Net Assets 2018: $2,094,5872018Assets 2019: $3,725,327Liabilities 2019: $1,435,865Net Assets 2019: $2,289,4622019Assets 2020: $3,501,312Liabilities 2020: $874,659Net Assets 2020: $2,626,6532020Assets 2021: $4,681,976Liabilities 2021: $1,697,509Net Assets 2021: $2,984,4672021Assets 2022: $5,533,721Liabilities 2022: $1,802,647Net Assets 2022: $3,731,0742022Assets 2023: $6,377,710Liabilities 2023: $2,240,237Net Assets 2023: $4,137,4732023Assets 2024: $6,706,280Liabilities 2024: $2,089,714Net Assets 2024: $4,616,5662024

Highlighted filing

2018

Assets$3,303,409
Liabilities$1,208,822
Net Assets$2,094,587

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2011: $2,415,2102011Expenses 2012: $2,343,1072012Revenue 2013: $2,752,246Expenses 2013: $2,510,711Net Income 2013: $241,5352013Revenue 2014: $2,455,091Expenses 2014: $2,425,993Net Income 2014: $29,0982014Revenue 2015: $2,376,564Expenses 2015: $2,448,007Net Income 2015: -$71,4432015Revenue 2016: $2,258,855Expenses 2016: $2,296,185Net Income 2016: -$37,3302016Revenue 2017: $2,063,674Expenses 2017: $2,286,090Net Income 2017: -$222,4162017Revenue 2018: $2,336,682Expenses 2018: $2,226,143Net Income 2018: $110,5392018Revenue 2019: $2,615,712Expenses 2019: $2,523,751Net Income 2019: $91,9612019Revenue 2020: $2,500,308Expenses 2020: $2,238,580Net Income 2020: $261,7282020Revenue 2021: $2,628,228Expenses 2021: $2,365,105Net Income 2021: $263,1232021Revenue 2022: $3,693,552Expenses 2022: $2,808,266Net Income 2022: $885,2862022Revenue 2023: $3,698,000Expenses 2023: $3,447,006Net Income 2023: $250,9942023Revenue 2024: $3,996,746Expenses 2024: $3,667,269Net Income 2024: $329,4772024

Highlighted filing

2018

Revenue$2,336,682
Expenses$2,226,143
Net Income$110,539
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 19, 2019
Return Version
2018v3.1
Gross Receipts
$2,336,682
Mission and Program Overview

Mission

Provide networking, educational information to members and advocate on their behalf. Network/educate other trade associations in the business of debt buying/selling and collection.

Provide networking, educational information to members and advocate on their behalf. - See Sch O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,557,787$2,897,412▲ $339,625
Investments in Publicly Traded Securities$322,647$309,437▼ $13,210
Cash and Non-Interest-Bearing Accounts$3,016$55,168▲ $52,152
Prepaid Expenses and Deferred Charges$50,252$32,157▼ $18,095
Land, Buildings, and Equipment, Net$7,968$5,789▼ $2,179
Total Assets$2,945,116$3,303,409▲ $358,293
Other Assets Total$3,446$3,446→ $0
Liabilities
Deferred Revenue$880,801$1,115,121▲ $234,320
Accounts Payable and Accrued Expenses$57,777$92,039▲ $34,262
Other Liabilities$415$1,662▲ $1,247
Total Liabilities$938,993$1,208,822▲ $269,829
Net Assets / Fund Balance
Unrestricted Net Assets$1,947,386$2,037,207▲ $89,821
Temporarily Rstr Net Assets$58,737$57,380▼ $1,357
Total Net Assets Fund Balance$2,006,123$2,094,587▲ $88,464
Total Liabilities and Net Assets / Fund Balance$2,945,116$3,303,409▲ $358,293

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,789$26,751$32,540
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David ReidDirector of Government AffairsFT$153,333$29,276$182,609
Jan Preisig StiegerExecutive DirectorFT$154,097$22,593$176,690

Board Members and Trustees

NameTitle
Todd LanskyPast President
Mark NaimanPresident
Dave ParisPresident Elect
Marian SangalangPresident Elect/Treasurer
Amy AnukDirector
Anne ThomasDirector
Brett SoldevillaDirector
Jon MazzoliDirector
Kelly Knepper StephensDirector
Phil StengerDirector
Adam ParksDirector/Secretary
Jim MastrianiTreasurer/Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
K&L GatesFederal Counsel1601 K Street NW, Washington, DC 20006-1600$210,065
Revenue and Support

Revenue Composition

Contributions and Grants
$239,775
Program Service Revenue
$2,059,111
Investment Income
$37,796
Other Revenue
$0
All Other Contributions
$239,775
Change in Net Assets
$110,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,336,682
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-18,632
Total Revenue per Audited Statements
$2,318,050
Total Revenue per Form 990
$2,336,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,389,087
Salaries, Compensation, and Employee Benefits$837,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$598,087
Other Salaries and Wages---$514,149
Fees for Services Lobbying---$425,418
Current Officers, Directors, Trustees, and Key Employees---$176,690
Fees for Services Legal---$163,401
Office Expenses---$85,885
Other Employee Benefits---$78,967
Payroll Taxes---$54,593
Occupancy---$51,800
Information Technology---$29,513
Pension Plan Contributions---$12,657
Fees for Services Accounting---$8,056
Travel---$7,123
Insurance---$6,001
Fees for Services Other---$4,509
Depreciation Depletion---$4,348
Other Expenses---$519
Advertising---$486
Total Functional Expenses$0$0$0$2,226,143

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,226,143
Total Expenses per Audited Statements$2,226,143
Total Expenses per Form 990$2,226,143
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred rent$1,662
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 6

The Association has five classes of members (associate, affiliate, international, originating creditor, and professional certified members). Only professional certified members having voting rights.

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

For the annual election of directors, each member may vote for the number of available directors' positions. Votes for directors are not aggregated but each member can cast one vote for each position available.

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

Any amendments to the Bylaws by the Board of Directors are subject to approval by majority vote of the members at any annual or special meeting.

Form 990, Part VI, Section B, line 11B

A copy of the Form 990 is first reviewed and approved by the Executive Director. Upon the Executive Director's approval, it is forwarded to the Finance Committee, or an approved representative of the Finance Committee, to review the form. Prior to submission, a copy of the final, complete 990 is provided to the Board of Directors.

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

Each Director and Officer is required to review a copy of the conflict of interest policy, which requires each person to disclose any relationships, positions or circumstances in which he or she believes could contribute to a conflict. Following full disclosure of a possible conflict of interest, the Board of Directors shall determine whether a conflict of interest exists and, if so the Board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect the Association's best interests.

Form 990, Part VI, Section B, line 15

The Executive Director's compensation was determined through a compensation committee and documented in a written employment contract.

Form 990, Part VI, Section C, line 19

The Association makes all documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Receivables Management Association
EIN
95-4698424
Phone
9164822462
Address
1050 Fulton Avenue No 120, Sacramento, CA 95825

Signing Officer

Name
Jan Preisig Stieger
Title
Executive Director
Phone
9164822462
Signed
2019-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Preisig Stieger
Formed
1998
Legal Domicile
De
Voting Board Members
10
Independent Board Members
10
Employees
12
Volunteers
80

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission:

Provide networking, educational information to members and advocate on their behalf. Network/educate other trade associations in the business of debt buying/selling and collection.

Form 990, Part XII, line 2C

The Association has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.

Financial Statement Notes

Part X, Line 2:

Management evaluated RMAI's tax positions, and has determined that no significant uncertain tax positions qualify for either recognition or disclosure in the accompanying financial statements.

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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Provide networking, educational information to members and advocate on their behalf. Network/educate other trade associations in the business of debt buying/selling and collection.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02006123
IRS990/NetAssetsOrFundBalancesEOYAmt02094587
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IRS990/NetUnrlzdGainsLossesInvstAmt0-18632
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IRS990/NondeductibleContriDisclInd01
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IRS990/OfficeExpensesGrp/TotalAmt085885
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt03446
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt078967
IRS990/OtherExpensesGrp/Desc0Dues/ Subscriptions
IRS990/OtherExpensesGrp/Desc1License & Registrations
IRS990/OtherExpensesGrp/Desc2Board expenses
IRS990/OtherExpensesGrp/TotalAmt02252
IRS990/OtherExpensesGrp/TotalAmt11689
IRS990/OtherExpensesGrp/TotalAmt2519
IRS990/OtherLiabilitiesGrp/BOYAmt0415
IRS990/OtherLiabilitiesGrp/EOYAmt01662
IRS990/OtherSalariesAndWagesGrp/TotalAmt0514149
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt054593
IRS990/PensionPlanContributionsGrp/TotalAmt012657
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050252
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032157
IRS990/PrincipalOfficerNm0Jan Preisig Stieger
IRS990/PriorPeriodAdjustmentsAmt0-3443
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd3541800
IRS990/ProgramServiceRevenueGrp/Desc0Conferences & meetings
IRS990/ProgramServiceRevenueGrp/Desc1Membership dues
IRS990/ProgramServiceRevenueGrp/Desc2Professional development
IRS990/ProgramServiceRevenueGrp/Desc3Advertising
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01464420
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1417516
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2149024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01464420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1417516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2149024
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt328151
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt028151
IRS990/ProgSrvcAccomActy2Grp/Desc0Legislative & Regulatory Activities - Worked closely with DC based lobbying firm to education US lawmakers and regulators on the role that debt buyers play in the US and international economies. Managed member and leadership meetings in DC.State Legislative Activities- worked vith various state legislators and regulators on issues that affect the debt buying industy. Retained state lobbyists as needed.
IRS990/ProgSrvcAccomActy3Grp/Desc0Receivables Management Certification Program: The Receivables Management Certification Program adopts a national standard for the debt buying industry to help ensure that those who are certified are aware of and are complying with state and federal statutory requirements, responding to consumer complaints and inquiries, and are following debt buying industry best practices.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0186347
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026771
IRS990/PYOtherExpensesAmt01454829
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01850556
IRS990/PYRevenuesLessExpensesAmt0-222416
IRS990/PYSalariesCompEmpBnftPaidAmt0831261
IRS990/PYTotalExpensesAmt02286090
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02063674
IRS990/ReconcilationRevenueExpnssAmt0110539
IRS990/RegularMonitoringEnfrcInd01
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02557787
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02897412
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05789
IRS990ScheduleD/EquipmentGrp/DepreciationAmt026751
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032540
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02226143
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-18632
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred rent
IRS990ScheduleD/RevenueNotReportedAmt0-18632
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02336682
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management evaluated RMAI's tax positions, and has determined that no significant uncertain tax positions qualify for either recognition or disclosure in the accompanying financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05789
IRS990ScheduleD/TotalExpensesPerForm990Amt02226143
IRS990ScheduleD/TotalLiabilityAmt01662
IRS990ScheduleD/TotalRevenuePerForm990Amt02336682
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02318050
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02226143
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0154097
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1153333
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount015000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount15000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07435
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt12720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0158
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt121556
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jan Preisig Stieger
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1David Reid
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Dir. of Government Affairs
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1182609
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Provide networking, educational information to members and advocate on their behalf. Network/educate other trade associations in the business of debt buying/selling and collection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association has five classes of members (associate, affiliate, international, originating creditor, and professional certified members). Only professional certified members having voting rights.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2For the annual election of directors, each member may vote for the number of available directors' positions. Votes for directors are not aggregated but each member can cast one vote for each position available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Any amendments to the Bylaws by the Board of Directors are subject to approval by majority vote of the members at any annual or special meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A copy of the Form 990 is first reviewed and approved by the Executive Director. Upon the Executive Director's approval, it is forwarded to the Finance Committee, or an approved representative of the Finance Committee, to review the form. Prior to submission, a copy of the final, complete 990 is provided to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Each Director and Officer is required to review a copy of the conflict of interest policy, which requires each person to disclose any relationships, positions or circumstances in which he or she believes could contribute to a conflict. Following full disclosure of a possible conflict of interest, the Board of Directors shall determine whether a conflict of interest exists and, if so the Board shall vote to authorize or reject the transaction or take any other action deemed necessary to address the conflict and protect the Association's best interests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Executive Director's compensation was determined through a compensation committee and documented in a written employment contract.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Association makes all documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The Association has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1, Description of Organization Mission:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1DE
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt057380
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02945116

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.71$2.09$4.62$4.00$3.67$0.33
2023Detailed filing. Detailed filing data is available for this year.$6.38$2.24$4.14$3.70$3.45$0.25
2022Detailed filing. Detailed filing data is available for this year.$5.53$1.80$3.73$3.69$2.81$0.89
2021Detailed filing. Detailed filing data is available for this year.$4.68$1.70$2.98$2.63$2.37$0.26
2020Detailed filing. Detailed filing data is available for this year.$3.50$0.87$2.63$2.50$2.24$0.26
2019Detailed filing. Detailed filing data is available for this year.$3.73$1.44$2.29$2.62$2.52$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.30$1.21$2.09$2.34$2.23$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.95$0.94$2.01$2.06$2.29$0.22
2016Summary only. Only limited summary data is available for this year.$3.18$1.00$2.18$2.26$2.30$0.04
2015Detailed filing. Detailed filing data is available for this year.$3.27$1.08$2.19$2.38$2.45$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.44$1.18$2.27$2.46$2.43$0.03
2013Detailed filing. Detailed filing data is available for this year.$3.40$1.17$2.24$2.75$2.51$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$1.31$2.00$2.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.17$1.59$2.42