2024-10-31T12:40:14-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2023-07-01 362472009 NATIONAL CONFERENCE OF BAR EXAMINERS NATI 6082808550 302 SOUTH BEDFORD STREET MADISON WI 53703 JUDITH GUNDERSEN PRESIDENT/CEO 6082808550 2024-10-30 1 1 LAURA SCHWEITZER CPA P01760010 6086628600 2024-10-30 2023 2024-10-15 13:58:12Z JUDITH GUNDERSEN 302 SOUTH BEDFORD STREET MADISON WI 53703 49446902 0 X WWW.NCBEX.ORG X 1931 IL THE NATIONAL CONFERENCE OF BAR EXAMINERS DEVELOPS VARIOUS MULTISTATE BAR EXAMINATIONS AND PROVIDES EDUCATIONAL, INVESTIGATIVE, AND OTHER SERVICES FOR VARIOUS STATE BAR EXAMINERS AND OTHER PARTIES CONCERNED WITH BAR ADMISSIONS. 13 12 157 91 0 0 14000 1276922 30387622 32093057 2854681 4353804 0 0 33256303 37723783 182300 160116 0 0 16423465 19527245 0 0 0 12161876 14720955 28767641 34408316 4488662 3315467 157781401 174971696 6086508 6714979 151694893 168256717 X NATIONAL CONFERENCE OF BAR EXAMINERS PROMOTES FAIRNESS, INTEGRITY, AND BEST PRACTICES IN ADMISSION TO THE LEGAL PROFESSION FOR THE BENEFIT AND PROTECTION OF THE PUBLIC. WE SERVE ADMISSION AUTHORITIES, COURTS, THE LEGAL EDUCATION COMMUNITY, AND CANDIDATES BY PROVIDING HIGH-QUALITY ASSESSMENT PRODUCTS, SERVICES AND RESEARCH; CHARACTER INVESTIGATIONS; AND INFORMATIONAL AND EDUCATIONAL RESOURCES AND PROGRAMS. 0 0 21165351 25787215 EXAM SERVICES: NCBE DEVELOPS AND PRODUCES THE LICENSING AND PROFESSIONAL RESPONSIBILITY TESTS USED BY MOST US JURISDICTIONS FOR ADMISSION TO THE BAR, INCLUDING THE MULTISTATE BAR EXAM, MULTISTATE ESSAY EXAM, MULTISTATE PERFORMANCE TEST, AND MULTISTATE PROFESSIONAL RESPONSIBILITY EXAM. NCBE SUPPORTS JURISDICTIONS BY SUPPLYING SCORING SERVICES, RESEARCH SERVICES, AND EDUCATION AND TRAINING FOR ADMISSIONS STAFF, BOARDS, AND GRADERS. NCBE SUPPORTS APPLICANTS BY MAINTAINING THEIR NCBE ACCOUNTS THROUGHOUT THEIR LEGAL CAREERS AND PROVIDING SCORE SERVICES UPON REQUEST. NCBE SUPPORTS LAW SCHOOLS BY SUPPLYING MPRE AGGREGATE SCORE REPORTS AND BAR PASSAGE REPORTS. NCBE ALSO OFFERS CANDIDATES AND LAW SCHOOLS LOW-COST STUDY AIDS WITH AUTHENTIC BAR EXAM AND MPRE PRACTICE QUESTIONS. 221,587 BAR EXAMINEES SERVED. 5240492 6274610 INVESTIGATIVE SERVICES: THE CONFERENCE CONDUCTS CHARACTER AND FITNESS INVESTIGATIONS ON BEHALF OF JURISDICTIONS AS REQUIRED FOR ADMISSION TO THE BAR. 13,747 BAR APPLICANTS SERVED. 2528598 160116 31232 EDUCATION SERVICES: NCBE PROVIDES EDUCATION AND TRAINING SPECIFICALLY DESIGNED FOR COURTS, BAR EXAMINERS, AND BAR ADMISSIONS STAFF. EDUCATION INCLUDES PUBLICATIONS, WEBSITE RESOURCES, WEBINARS, AND IN-PERSON CONFERENCES; NCBE SUBSIDIZES A MAJOR PORTION OF THE TRAVEL EXPENSES SO THAT EVERY JURISDICTIONS' REPRESENTATIVES CAN ATTEND IN-PERSON CONFERENCES. NCBE PROVIDES FINANCIAL, PROFESSIONAL, AND TECHNICAL SUPPORT TO THE COUNCIL OF BAR ADMISSION ADMINISTRATORS (CBAA). NCBE ALSO CREATES EDUCATIONAL COMMUNICATIONS AND EVENTS FOR LEGAL EDUCATORS. WE WORK WITH ORGANIZATIONS THAT SUPPORT STUDENTS PREPARING FOR LAW SCHOOL AND THE BAR, ADVANCING OUR SHARED GOALS, AND BUILDING FOUNDATIONS FOR THE FUTURE OF THE LEGAL PROFESSION. 653 INDIVIDUALS EDUCATED. 28934441 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 228 0 1 157 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X VICKI MILLARD 6082808550 302 SOUTH BEDFORD STREET MADISON WI 537033622 JOHN MCALARY CHAIR 6.00 X X 0 0 0 TIMOTHY WONG IMMEDIATE PAST CHAIR 6.00 X X 0 0 0 DARIN SCHEER CHAIR ELECT 6.00 X X 0 0 0 AUGUSTIN RIVERA JR SECRETARY 6.00 X X 0 0 0 ANN SCOTT TIMMER TRUSTEE 6.00 X 0 0 0 ANTHONY SIMON TRUSTEE 6.00 X 0 0 0 ARLENE COLEMAN TRUSTEE 6.00 X 0 0 0 SOLOMON OLIVER JR TRUSTEE 6.00 X 0 0 0 TIMOTHY DAVIS TRUSTEE 6.00 X 0 0 0 SCOTT BALES TRUSTEE 6.00 X 0 0 0 LISA PERLEN TRUSTEE 6.00 X 0 0 0 JUDITH GUNDERSEN PRESIDENT AND CEO 37.50 X X 436374 0 39096 MARY RUSSELL TRUSTEE 6.00 X 0 0 0 VICKI MILLARD CFO 37.50 X 218019 0 46095 MARILYN WELLINGTON CHIEF STRATEGY AND OPERATIONS OFFICER 37.50 X 266215 0 33399 KENT BRYE DIRECTOR OF IT 37.50 X 200425 0 40653 ROSEMARY RESHETAR DIR. OF PSYCHOMETRICS & OPERATIONS 37.50 X 289858 0 45388 ANDREW MROCH PRINCIPAL RESEARCH PSYCHOMETRICIAN 37.50 X 169696 0 42222 BETH DONAHUE DIR. OF STRATEGIC BUSINESS INITIATIVES 37.50 X 200124 0 17691 DOUGLAS RIPKEY DEPUTY DIR. OF PSYCHOMETRICS 37.50 X 198867 0 44082 CHERRY BETH HILL DIR. OF OPERATIONAL PROGRAMS 37.50 X 196942 0 35112 BRAD GILBERT CHIEF ADMIN & HR OFFICER 37.50 X 198700 0 42716 2375220 0 386454 45 0 1 0 NCS PEARSON INC 5601 GREEN VALLEY DRIVE BLOOMINGTON MN 55437 EXAM ADMINISTRATION 3683696 SURPASS ASSESSMENT INC 224 VALLEY CREEK BLVD SUITE 210 EXTON PA 19341 SOFTWARE LICENSING, IMPLEMENTATION & TES 688180 LSC COMMUNICATIONS LLC 800 19TH AVE S SUITE 4 NASHVILLE TN 37203 PRINTING AND HANDLING EXAMS 540003 CORNERSTONE STRATEGIES LLC 110 1/2 N GRAND STREET CHARITON IA 50049 CONSULTING SERVICES 271580 RENAISSANCE NASHVILLE HOTEL 611 COMMERCE STREET NASHVILLE TN 37203 CONFERENCE SERVICES 242821 12 14000 1262922 1276922 EXAMINATION SERVICES 611710 25787215 25787215 INVESTIGATIVE SERVICES 561000 6274610 6274610 EDUCATION SERVICES 611430 31232 31232 32093057 4132680 4132680 11944243 11723119 221124 221124 221124 37723783 32093057 0 4353804 X 147116 147116 13000 13000 2062687 896883 1165804 13143378 11362153 1781225 869435 753364 116071 2361819 1948179 413640 1089926 904927 184999 105511 105511 202380 202380 215503 215503 3794504 3627170 167334 27091 27091 2103969 1934943 169026 1157816 967679 190137 164286 164286 239454 186774 52680 1846632 1480397 366235 288435 233116 55319 183434 158509 24925 560566 437242 123324 130475 39549 90926 CONTRACT SERVICES 3564788 3564788 TAXES & LICENSES 74273 61117 13156 OTHER EXPENSES 61838 26158 35680 34408316 28934441 5473875 0 4349806 2050098 5869114 5604562 1262922 295876 231643 926922 1916516 15853477 8541442 7645293 7312035 138590557 156454074 103833 139846 157781401 174971696 2007638 2572930 4078870 4142049 6086508 6714979 X 151694893 168256717 151694893 168256717 157781401 174971696 3315467 13246357 0 X 0 1 X 1 0 X 11200 14000 14000 14000 1276922 1330122 24614934 20340918 28079711 30387622 32093057 135516242 24626134 20354918 28093711 30401622 33369979 136846364 0 3468134 2088336 4032356 4671678 5404330 19664834 3468134 2088336 4032356 4671678 5404330 19664834 117181530 2433262 2237850 2916092 3463473 4132680 15183357 2433262 2237850 2916092 3463473 4132680 15183357 27059396 22592768 31009803 33865095 37502659 152029721 0.77080 0.80370 0.09990 0.09360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1692182 1692182 11109482 5879516 5229966 3051813 2661926 389887 7312035 X 50754637 13246357 13246357 37508280 215503 215503 37723783 34192813 0 34192813 215503 215503 34408316 PART X, LINE 2: THE CONFERENCE IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF WISCONSIN AND ILLINOIS LAWS AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE CONFERENCE MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH THE TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THE POSITION WILL BE SUSTAINED. THE CONFERENCE DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, IT DID NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. 1 COUNCIL ON LEGAL EDUCATION OPPORTUNITY INC 2800 EISENHOWER AVE STE 220-41 ALEXANDRIA VA 22314 454462410 501(C)(3) 146666 0 FINANCIAL SUPPORT FOR THEIR PROGRAMS WHICH DIVERSIFY THE LEGAL PROFESSION BY HELPING MINORITY, LOW-INCOME AND DISADVANTAGED STUDENTS GAIN ACCESS TO LAW SCHOOL, SUCCESSFULLY MATRICULATE AND PASS THE BAR EXAM. 1 0 GRANTS FOR RESEARCH 6 13000 PART I, LINE 2: GRANTS TO OUTSIDE ORGANIZATIONS ARE INITIALLY REVIEWED BY AN NCBE COMMITTEE. THE COMMITTEE REVIEWS AND DISCUSSES GRANT REQUESTS AND MAKES RECOMMENDATIONS TO THE NCBE BOARD OF TRUSTEES FOR FINAL APPROVAL. UPON APPROVAL, AN AGREEMENT IS DRAWN UP WHICH STATES THE TERMS AND CONDITIONS OF THE GRANT, INCLUDING DELIVERABLES AND PAYMENT TIMING. GRANTS ARE MADE TO INDIVIDUALS FOR RESEARCH RELATED TO BAR EXAMINATIONS AND BAR ADMISSIONS. INTERIM PAYMENTS ARE MADE TO RECIPIENTS, BUT ONLY AFTER INTERIM RESEARCH REPORTS HAVE BEEN RECEIVED, REVIEWED AND APPROVED. FINAL PAYMENT IS MADE AFTER THE FINAL RESEARCH REPORT IS RECEIVED, REVIEWED AND APPROVED. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 JUDITH GUNDERSEN PRESIDENT AND CEO 436374 0 0 0 0 0 26400 0 12696 0 475470 0 0 0 ROSEMARY RESHETAR DIR. OF PSYCHOMETRICS & OPERATIONS 289858 0 0 0 0 0 24186 0 21202 0 335246 0 0 0 MARILYN WELLINGTON CHIEF STRATEGY AND OPERATIONS OFFICE 266215 0 0 0 0 0 11963 0 21436 0 299614 0 0 0 VICKI MILLARD CFO 218019 0 0 0 0 0 17636 0 28459 0 264114 0 0 0 DOUGLAS RIPKEY DEPUTY DIR. OF PSYCHOMETRICS 198867 0 0 0 0 0 16141 0 27941 0 242949 0 0 0 BRAD GILBERT CHIEF ADMIN & HR OFFICER 198700 0 0 0 0 0 16022 0 26694 0 241416 0 0 0 KENT BRYE DIRECTOR OF IT 200425 0 0 0 0 0 13946 0 26707 0 241078 0 0 0 CHERRY BETH HILL DIR. OF OPERATIONAL PROGRAMS 196942 0 0 0 0 0 15854 0 19258 0 232054 0 0 0 BETH DONAHUE DIR. OF STRATEGIC BUSINESS INITIATIV 200124 0 0 0 0 0 16137 0 1554 0 217815 0 0 0 ANDREW MROCH PRINCIPAL RESEARCH PSYCHOMETRICIAN 169696 0 0 0 0 0 13826 0 28396 0 211918 0 0 0 PART I, LINE 1A THE CONFERENCE ONLY PAYS FOR MEAL EXPENSES FOR TRAVEL COMPANIONS AT GROUP SOCIAL EVENTS THAT TAKE PLACE IN CONJUNCTION WITH BUSINESS MEETINGS. THE CONFERENCE DOES NOT PAY ANY OTHER MEAL EXPENSES FOR TRAVEL COMPANIONS OR ANY OF THEIR OTHER TRAVEL EXPENSES. PART I, LINE 4A KENT BYRE. NOW FORMER DIRECTOR OF IT, WAS GRANTED A SEVERANCE PACKAGE ON 11/7/2023. FOR THE 2023 CALENDAR YEAR, HE WAS PAID $15,028.22 IN SEVERANCE SALARY AND $2,449.74 IN COBRA BENEFITS FOR HEALTH, DENTAL AND VISION INSURANCE PREMIUMS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE OFFICERS AND THE IMMEDIATE PAST CHAIR OF THE CORPORATION. THE EXECUTIVE COMMITTEE MAY EXERCISE THE AUTHORITY OF THE BOARD OF TRUSTEES IN MANAGEMENT OF THE CORPORATION DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF TRUSTEES WITH CERTAIN EXCEPTIONS AS SET FORTH IN ARTICLE VII, SECTION 1 OF THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED BY THE NCBE PRESIDENT AND CHIEF FINANCIAL OFFICER BEFORE THE RETURN IS FILED WITH THE IRS. THE REVIEW IS COMPLETED TO ENSURE APPROPRIATE AND COMPLETE DISCLOSURE. A COPY OF THE FORM 990 WAS PROVIDED TO THE MEMBERS OF THE GOVERNING BODY PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL OFFICERS, DIRECTORS, AND TRUSTEES ANNUALLY COMPLETE A QUESTIONNAIRE REGARDING INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE CONFERENCE'S AUDIT COMMITTEE REVIEW THE QUESTIONNAIRE RESPONSES IN MAKING DETERMINATIONS OF WHETHER A CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE MEMBERS OF THE GOVERNING BODY REVIEW AND APPROVE THE PRESIDENT'S CONTRACT AND DETERMINE THE PRESIDENT'S COMPENSATION USING DATA ON COMPENSATION PAID BY COMPARABLE ORGANIZATIONS FOR SIMILAR SERVICES. THIS PROCESS WAS UNDERTAKEN IN 2017 FOR THE INITIAL 3-YEAR CONTRACT OF THE CURRENT PRESIDENT WHICH WAS RENEWED IN AUGUST 2020 FOR AN ADDITIONAL 3 YEARS. A COMPENSATION STUDY WAS DONE AGAIN IN 2023 FOR THE CONTRACT WHICH WAS RENEWED IN AUGUST 2023 FOR AN ADDITIONAL 4 YEARS. FORM 990, PART VI, SECTION C, LINE 19 THE CONFERENCE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND INTERNAL FINANCIAL STATEMENTS FOR THE MOST RECENT FISCAL YEAR-END AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 3,627,170. MANAGEMENT AND GENERAL EXPENSES 167,334. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,794,504. FORM 990, PART IX, LINE 18 THE CONFERENCE PAYS AND/OR REIMBURSES TRAVEL EXPENSES FOR THE FOLLOWING FOUR GENERAL CATEGORIES OF PEOPLE, SOME OF WHOM ARE ALSO CONSIDERED FEDERAL, STATE OR LOCAL PUBLIC OFFICIALS AS DETERMINED UNDER SECTION 4946(C) AND THEIR FAMILY MEMBERS AS DETERMINED UNDER 4946(D): 1) MEMBERS OF THE CONFERENCE'S GOVERNING BODY AND POLICY-MAKING AND ADVISORY COMMITTEES. THE CONFERENCE PAYS TRAVEL EXPENSE FOR THE MEMBER'S ATTENDANCE AT MEETINGS AND EDUCATIONAL PROGRAMMING SPONSORED BY THE CONFERENCE. 2) LEGAL EXPERTS WHO DEVELOP AND EDIT QUESTIONS FOR THE BAR EXAMINATIONS. THE CONFERENCE PAYS TRAVEL EXPENSES IN CONNECTION WITH THEIR RESPECTIVE MEETINGS WHERE QUESTIONS ARE DRAFTED. 3) JURISDICTION REPRESENTATIVES FROM THE BAR ADMISSIONS COMMUNITY, INCLUDING MEMBERS OF THE HIGHEST COURT IN EACH JURISDICTION, WHO ATTEND THE CONFERENCE'S EDUCATIONAL PROGRAMS. THE CONFERENCE SUBSIDIZES A MAJOR PORTION OF THE TRAVEL EXPENSES FOR INDIVIDUALS DESIGNATED BY THEIR JURISDICTIONS. 4) CONFERENCE STAFF. FOR PURPOSES OF FORM 990, PART IX, LINE 18, THE CONFERENCE HAS USED INFORMATION AVAILABLE TO IT TO IDENTIFY FEDERAL, STATE AND LOCAL PUBLIC OFFICIALS WHOSE TRAVEL IS REPORTED. ALL TRAVELERS, WHETHER OR NOT THEY ARE FEDERAL, STATE OR LOCAL PUBLIC OFFICIALS, ARE REIMBURSED FOLLOWING THE SAME RULES UNDER THE CONFERENCE'S ACCOUNTABLE PLAN.