NATIONAL CREDIT UNION COLLECTIONS ALLIANCE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: NATIONAL CREDIT UNION COLLECTIONS ALLIANCE (EIN 47-5210804)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-10-15
IRS object ID: 202532889349302378
Schema version: 2024v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-10-15T23:47:39-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	850906828	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JLK YOONSUNG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3435 WILSHIRE BLVD 1010	AddressLine1Txt
City	LOS ANGELES	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90010	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	475210804	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL CREDIT UNION COLLECTIONS	BusinessNameLine1Txt
Business Name Line2	ALLIANCE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	8187492831	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14320 VENTURA BLVD UNIT 241	AddressLine1Txt
City	SHERMAN OAKS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91423	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ART SOOKAZIAN	PersonNm
Person Title	CEO	PersonTitleTxt
Signature	2025-10-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SOONHO KWON	PreparerPersonNm
PTIN	P00439793	PTIN
Phone	2132325110	PhoneNum
Preparation	2025-10-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ART SOOKAZIAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1470 VALANE DR	AddressLine1Txt
City	GLENDALE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91208	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$227,219	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://WWW.NCUCA.COM/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO BE A PREMIER CREDIT UNION INDUSTRY ORGANIZATION PROVIDING INFORMATION ON UP-TO-DATE CREDIT UNION RELATED ISSUES. WE WILL BE SHARING BEST PRACTICES, FACILITATING COMMUNICATION AND NETWORKING NATIONWIDE.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$358,198	PYContributionsGrantsAmt
CY Contributions Grants	$227,198	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$30	PYInvestmentIncomeAmt
CY Investment Income	$21	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$358,228	PYTotalRevenueAmt
CY Total Revenue	$227,219	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$325,765	PYOtherExpensesAmt
CY Other Expenses	$258,063	CYOtherExpensesAmt
PY Total Expenses	$325,765	PYTotalExpensesAmt
CY Total Expenses	$258,063	CYTotalExpensesAmt
PY Revenues Less Expenses	$32,463	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$30,844	CYRevenuesLessExpensesAmt
Total Assets BOY	$38,568	TotalAssetsBOYAmt
Total Assets EOY	$7,724	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$38,568	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,724	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	ORGANIZE AN ANNUAL CONFERENCE FOR MEMBERS. THE CONFERENCE PROVIDES EDUCATIONAL SESSIONS AND UPDATES IN INDUSTRY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	HOLD ANNUAL CONFERENCE MEETINGS TO PROVIDE MEMBER NETWORKS OPPORTUNITY, UPDATGE CHANGES IN INDUSTRY AND MAKE EDUCATIONAL SESSIONS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	HOLD ANNUAL CONFERENCE MEETINGS TO PROVIDE MEMBER NETWORKS OPPORTUNITY, UPDATE CHANGES IN INDUSTRY AND MAKE EDUCATIONAL SESSIONS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BENJAMIN LOPEZ	PersonNm
Phone	8187492831	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14320 VENTURA BLVD 241	AddressLine1Txt
City	SHERMAN OAKS	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91423	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
BENJAMIN LOPEZ
TREASURER	Yes (X)	$0	$0	$0
CAROLYN RIVERA
SECRETARY	Yes (X)	$0	$0	$0
ART SOOKAZIAN
CEO	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$227,198	MembershipDuesAmt
Total Contributions	$227,198	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$227,219	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$222,003	TotalAmt
Program Services	$202,109	ProgramServicesAmt
Management And General	$19,894	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,856	TotalAmt
Management And General	$8,856	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$358	TotalAmt
Management And General	$358	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$226	TotalAmt
Management And General	$226	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt
WEBSITE	$17,838	$17,838
SUPPLIES	$4,331	$4,331
TELEPHONE	$3,285	$3,285
MEAL AND ENTERTAINMENT	$542	$542

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$624	TotalAmt
Management And General	$624	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$258,063	TotalAmt
Program Services	$202,109	ProgramServicesAmt
Management And General	$55,954	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$38,568	BOYAmt
EOY	$7,724	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$38,568	BOYAmt
EOY	$7,724	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$38,568	BOYAmt
EOY	$7,724	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$38,568	BOYAmt
EOY	$7,724	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$38,568	BOYAmt
EOY	$7,724	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$30,844	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	HOLD ANNUAL CONFERENCE MEETINGS TO PROVIDE MEMBER NETWORKS OPPORTUNITY, UPDATE CHANGES IN INDUSTRY AND MAKE EDUCATIONAL SESSIONS.
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11G	CONFERENCE MEETING 202,109 19,894 0