NATIONAL COURT REPORTERS ASSN: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL COURT REPORTERS ASSN (EIN 36-2213239)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-06-11
- IRS object ID
- 201401629349300745
- Schema version
- 2012v2.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-06-11T16:21:10-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521855942 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TATE AND TRYON | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2021 L STREET NW SUITE 400 | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20036 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362213239 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL COURT REPORTERS ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NATI | NameControl |
| Phone | 7035566272 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES CUDAHY CAE | Name |
| Title | EXECUTIVE DIRECTOR AND CEO | Title |
| Phone | 7035566272 | Phone |
| Date Signed | 2014-06-11 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SUBRINA L WOOD CPA | Name |
| PTIN | P00365899 | PTIN |
| Phone | 2022932200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAMES CUDAHY CAE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6980321 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NCRA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1904 | YearFormation |
| State Legal Domicile | DC | StateLegalDomicile |
| Activity Or Mission Description | NCRA PROMOTES EXCELLENCE AMONG THOSE WHO CAPTURE AND CONVERT THE SPOKEN WORD TO TEXT AND IS COMMITTED TO SUPPORTING EVERY MEMBER IN ACHIEVING THE HIGHEST LEVEL OF PROFESSIONAL EXPERTISE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 42 | TotalNbrEmployees |
| Total Nbr Volunteers | 250 | TotalNbrVolunteers |
| Total Gross UBI | 768293 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 197936 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6544673 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6627752 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 250559 | InvestmentIncomePriorYear |
| Investment Income Current Year | 160186 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 220381 | OtherRevenuePriorYear |
| Other Revenue Current Year | 192383 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7015613 | TotalRevenuePriorYear |
| Total Revenue Current Year | 6980321 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5000 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 11660 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3756302 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3201242 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3988735 | OtherExpensePriorYear |
| Other Expenses Current Year | 4325242 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 7750037 | TotalExpensesPriorYear |
| Total Expenses Current Year | 7538144 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -734424 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -557823 | RevenuesLessExpensesCY |
| Total Assets BOY | 7808370 | TotalAssetsBOY |
| Total Assets EOY | 7133438 | TotalAssetsEOY |
| Total Liabilities BOY | 2957963 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2633373 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4850407 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 4500065 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | NCRA PROMOTES EXCELLENCE AMONG THOSE WHO CAPTURE AND CONVERT THE SPOKEN WORD TO TEXT AND IS COMMITTED TO SUPPORTING EVERY MEMBER IN ACHIEVING THE HIGHEST LEVEL OF PROFESSIONAL EXPERTISE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | PROFESSIONAL DEVELOPMENT/EDUCATION - NCRA CERTIFICATIONS HAVE SET THE STANDARD FOR EXCELLENCE SINCE 1937. THAT YEAR, OUR FIRST CERTIFICATION PROGRAM WAS ESTABLISHED TO INDIVIDUALLY RECOGNIZE THE COMPETENCE OF COURT REPORTERS. IN THE FIRST YEAR, 27 REPORTERS PASSED THE FIRST EXAM, ESTABLISHING THEMSELVES A "CERTIFIED PROFESSIONAL," OR CP. NCRA'S CURRENT-DAY CERTIFICATION PROGRAM NOW HAS THREE TIERS OF ACHIEVEMENT AND PROUDLY CLAIMS NEARLY 11,000 REGISTERED PROFESSIONAL REPORTERS (RPR), THE UPDATED EQUIVALENT OF THE CP. OVER 2,000 REPORTERS HAVE EARNED THE NEXT LEVEL OF CERTIFICATION, THE REGISTERED MERIT REPORTER (RMR), AND OVER 450 HAVE BECOME A REGISTERED DIPLOMATE REPORTER (RDR).OVER THE YEARS, NCRA HAS ESTABLISHED SEVEN MORE CERTIFICATION PROGRAMSAND TWO CERTIFICATE PROGRAMS: CERTIFIED REALTIME REPORTER (CRR) CERTIFIED BROADCAST CAPTIONER (CBC) CERTIFIED CART PROVIDER (CCP) CERTIFIED LEGAL VIDEO SPECIALIST (CLVS) CERTIFIED REPORTING INSTRUCTOR (CRI) MASTER CERTIFIED REPORTING INSTRUCTOR (MCRI) CERTIFIED PROGRAM EVALUATOR (CPE) TRIAL PRESENTATION PROFESSIONAL REALTIME SYSTEMS ADMINISTRATOR NCRA ALSO CONDUCTS A NATIONALLY-RECOGNIZED CONTINUING EDUCATION PROGRAM, ACCREDITED BY THE AMERICAN COUNCIL ON CONTINUING EDUCATION AND TRAINING (ACCET).IN ADDITION, NCRA STRIVES TO MEET THE STANDARDS SET FORTH BY THE NATIONAL COMMISSION ON COMPETENCY ASSURANCE (NCCA), WHICH IS THE ACCREDITING ARM OF THE INSTITUTE OF CREDENTIALING EXCELLENCE (ICE). | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | COMMUNICATIONS, DIGITAL PUBLICATIONS, SOCIAL MEDIA, AND WEBSITE - NCRA PUBLISHES A WEALTH OF INFORMATION FOR THE ADVANCEMENT OF THE PROFESSION AND ALSO HOSTS SEVERAL WEBSITES INCLUDING A PRIMARY WEBSITE, A STUDENT OUTREACH SITE, A MEMBERSHIP RECRUITMENT SITE, AND A PUBLICLY AVAILABLE MAGAZINE WEBSITE TO PROVIDE EDUCATIONAL RESOURCES. FURTHER, THE ASSOCIATION MAINTAINS AN ACTIVE SOCIAL MEDIA PRESENCE OVER VARIOUS PLATFORMS, WHICH PERMITS MEMBERS TO EXCHANGE KNOWLEDGE AND IDEAS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMBERSHIP - NCRA PROVIDES NUMEROUS BENEFITS TO ITS MEMBERS TO ENABLE THEM TO ADVANCE THEMSELVES AND THE PROFESSION IN GENERAL, RANGING FROM EDUCATIONAL RESOURCES TO PROGRAMS THAT ENHANCE BUSINESS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONVENTION/MEETINGS - NCRA'S ANNUAL SEMINARS PROVIDE MEMBERS WITH MANY EDUCATIONAL SESSIONS AND PARTICIPATORY FORUMS TO ADVANCE THEIR KNOWLEDGE IN THE PROFESSION. IN ADDITION, THE ANNUAL MEETING FEATURES EXHIBITS OF EQUIPMENT AND SERVICES. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 1 | PoliticalActivities |
| Subject To Proxy Tax | 1 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 59 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 42 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 1 | NonDeductibleContributions |
| Non Deductible Disclosure | 1 | NonDeductibleDisclosure |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | VA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | WENDEL STEWART SR DIR - FINANCE | NamePerson |
| Telephone Number | 7035566272 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (22 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| TAMI SMITH | |||||||||
| PRESIDENT | 8.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| NANCY C VARALLO | |||||||||
| PRESIDENT-ELECT | 8.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| SARAH E NAGEOTTE | |||||||||
| VICE PRESIDENT (TIL AUG 2013) | 8.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| STEPHEN A ZINONE | |||||||||
| SECRETARY-TREASURER | 8.00 | 1.00 | X | X | 0 | 0 | 0 | ||
| R DOUGLAS FRIEND | |||||||||
| IMMEDIATE PAST PRES (TIL AUG 2013) | 8.00 | 0.00 | X | X | 0 | 0 | 0 | ||
| PATRICIA K GRAVES | |||||||||
| DIRECTOR (TIL AUG 2013) | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| DEBRA A DIBBLE | |||||||||
| DIRECTOR (AS OF AUG 2013) | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| TONI C O'NEILL | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| GLYN POAGE | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| DOREEN SUTTON | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| KAREN G TEIG | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| SUE A TERRY | |||||||||
| DIRECTOR (AS OF AUG 2013) | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| HEIDI THOMAS | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| CHRISTINE J WILLETTE | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| NATIVA P WOOD | |||||||||
| DIRECTOR | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| MICHELE R YORK | |||||||||
| DIRECTOR (AS OF AUG 2013) | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| VIOLA S ZBOROWSKI | |||||||||
| DIRECTOR (TIL AUG 2013) | 2.00 | 0.00 | X | 0 | 0 | 0 | |||
| JAMES CUDAHY CAE | |||||||||
| EXECUTIVE DIR & CEO | 49.00 | 1.00 | X | 161803 | 3303 | 32066 | |||
| WENDEL R STEWART CAE | |||||||||
| SR DIRECTOR, FIN & ADMIN | 50.00 | 0.00 | X | 134346 | 0 | 32811 | |||
| SUSAN T WOLK | |||||||||
| DEPUTY EXEC DIR PROGRAMS | 50.00 | 0.00 | 125804 | 0 | 17970 | X | |||
| IRENE L CAHILL | |||||||||
| DIR, INFO SVCS & RESEARCH | 37.50 | 0.00 | 105593 | 0 | 17425 | X | |||
| MARK J GOLDEN CAE | |||||||||
| FORMER EXECUTIVE DIR & CEO | 0.00 | 0.00 | 319000 | 0 | 22068 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 846546 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 3303 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 122340 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| TATE AND TRYON | |||||
| 2021 L ST NW SUITE 400 | WASHINGTON | DC | 20036 | ACCOUNTING SERVICES | 205712 |
| ALL COVERED | |||||
| PO BOX 39000 | SAN FRANCISCO | CA | 94139 | INFO TECHNOLOGY SERVICES | 186841 |
| PROTECH ASSOCIATES INC | |||||
| 5457 TWIN KNOLLS RD SUITE 400 | COLUMBIA | MD | 21045 | INFO TECHNOLOGY SERVICES | 173055 |
| PROFESSIONAL EXAMINATION SERVICE | |||||
| 475 RIVERSIDE DR SUITE 600 | NEW YORK | NY | 10115 | EXAMINATION SERVICES | 158762 |
| RR DONNELLEY | |||||
| PO BOX 730216 | DALLAS | TX | 75373 | PUBLISHING SERVICES | 152245 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 8 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| MEMBERSHIP DUES | 900004 | 3459345 | 3459345 | |
| PROFESSIONAL DEV/CERTI | 900004 | 1403691 | 1403691 | |
| CONVENTIONS & MEETINGS | 900004 | 739861 | 739861 | |
| COMMUNICATIONS | 900004 | 652319 | 114184 | 538135 |
| MEMBERSHIP DIRECTORY | 541800 | 236601 | 6443 | 230158 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 135935 | TotalRevenueColumn |
| Related Or Exempt Function Income | 135935 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6627752 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 109417 | TotalRevenueColumn |
| Exclusion | $109,417 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 191728 | TotalRevenueColumn |
| Exclusion | $191,728 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 50769 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 50769 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 50769 | TotalRevenueColumn |
| Exclusion | $50,769 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 655 | TotalRevenueColumn |
| Related Or Exempt Function Income | 655 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 655 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6980321 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5860114 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 768293 | UnrelatedBusinessRevenue |
| Exclusion | $351,914 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6660 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5000 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 424355 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2001942 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148589 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 427801 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 198555 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90007 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 229881 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12500 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32632 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 543558 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 272417 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 155524 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 353544 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1170 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45054 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156923 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 847173 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40538 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197196 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58633 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| UBIT TAX | 60445 |
| PRINTING & DUPLICATION | 343466 |
| PROFESSIONAL DEVELOPMEN | 261027 |
| BANK PROCESSING FEES | 185278 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 438276 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7538144 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 515 | BOY |
| EOY | 515 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 565837 | BOY |
| EOY | 465200 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 205207 | BOY |
| EOY | 177421 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80377 | BOY |
| EOY | 74175 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 137477 | BOY |
| EOY | 167632 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6024788 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3573043 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2565902 | BOY |
| EOY | 2451745 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1863034 | BOY |
| EOY | 1808263 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2186150 | BOY |
| EOY | 1988487 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 203871 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7808370 | BOY |
| EOY | 7133438 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 966827 | BOY |
| EOY | 932323 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1002733 | BOY |
| EOY | 987087 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 784532 | BOY |
| EOY | 713963 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 203871 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2957963 | BOY |
| EOY | 2633373 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4850407 | BOY |
| EOY | 4500065 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4850407 | BOY |
| EOY | 4500065 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7808370 | BOY |
| EOY | 7133438 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -557823 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 207922 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -441 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule C IRS990ScheduleC
Sec527 Pol Orgs Sec527PolOrgs
Name Of527 Organization NameOf527Organization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCRA PAC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541509157 | EIN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nondeduct | 0 | SubstantiallyAllDuesNondeduct |
| Only In House Lobbying | 0 | OnlyInHouseLobbying |
| Agree To Carryover Prior Year | 1 | AgreeToCarryoverPriorYear |
| Dues Assessments | 3459345 | DuesAssessments |
| Non Ded Lobby Political Current | 120190 | NonDedLobbyPoliticalCurrent |
| Non Ded Lobby Political Carryover | -1305209 | NonDedLobbyPoliticalCarryover |
| Non Ded Lobby Political Total | -1185019 | NonDedLobbyPoliticalTotal |
| Aggr Amt Reported In Dues Notices | 34593 | AggrAmtReportedInDuesNotices |
| Taxable | -$1,219,612 | TaxableAmount |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: | Identifier |
| Return Reference | PART I-A, LINE 1: | ReturnReference |
| Explanation | NCRA HAS A POLITICAL ACTION COMMITTEE THROUGH WHICH IT INDIRECTLY ENGAGES IN POLITICAL ACTIVITIES. ALL CONTRIBUTIONS BY NCRA'S MEMBERS AND ALL CONTRIBUTIONS TO CANDIDATES ARE MADE DIRECTLY THROUGH THE PAC. NCRA PROVIDES SOME PERMITTED ADMINISTRATIVE SUPPORT FOR THE PAC, THE COST OF WHICH IS INCLUDED IN PART III-B, LINE 2 TO THE EXTENT IT IS MATERIAL. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1245860 | OtherCostOrOtherBasis |
| Book Value | 1245860 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2666197 | OtherCostOrOtherBasis |
| Depreciation | 1622299 | Depreciation |
| Book Value | 1043898 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2112731 | OtherCostOrOtherBasis |
| Depreciation | 1950744 | Depreciation |
| Book Value | 161987 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2451745 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| INVESTMENT IN NCRA SERVICE CORPORATION | 58680 | C |
| FIXED INCOME | 1243977 | F |
| INVESTMENT IN HEDGE FUND | 664014 | F |
| MONEY MARKET | 21816 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 1988487 | TotalOfBookValueSecurities |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 7188243 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 207922 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 207922 | RevenueNotRptdF990 |
| Revenue Subtotal | 6980321 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 6980321 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 7538585 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 441 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 441 | ExpensesNotRptdF990 |
| Expenses Subtotal | 7538144 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 7538144 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE TAXES OTHER THAN ON UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND THE APPLICABLE PROVISIONS OF THE VIRGINIA TAX REGULATIONS. HOWEVER, THE ASSOCIATION GENERATED TAXABLE, UNRELATED BUSINESS INCOME DURING THE YEARS ENDED SEPTEMBER 30, 2013 AND 2012, RELATED PRIMARILY TO ADVERTISING ASSOCIATED WITH THE JCR MAGAZINE AND MEMBER DIRECTORY. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. TAX RETURNS FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2010, 2011 AND 2012 ARE OPEN TO EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON INVESTMENT IN NCRA SERVICE CORP 441. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCRA FOUNDATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 541153729 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 6660 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | N/A | MethodOfValuation |
| Purpose Of Grant | SUPPORT FOR PROGRAMMATIC OPERATIONS | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: NATIONAL COURT REPORTERS FOUNDATION REGULARLY PROVIDES NATIONAL COURT REPORTERS ASSOCIATION WITH AN ACCOUNTING REPORT OF ALL GRANT RELATED EXPENDITURES AND ACTIVITIES. NCRA REVIEWS THIS ACCOUNTING ON A MONTHLY BASIS TO ENSURE GRANT FUNDS ARE USED IN ACCORDANCE WITH THE INTENDED PURPOSE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES CUDAHY CAE | ||||||||||||||
| EXECUTIVE DIR & CEO | 161385 | 3294 | 0 | 0 | 418 | 9 | 9968 | 203 | 22886 | 467 | 194657 | 3973 | 0 | 0 |
| WENDEL R STEWART CAE | ||||||||||||||
| SR DIRECTOR, FIN & ADMIN | 133685 | 0 | 0 | 0 | 661 | 0 | 10916 | 0 | 23021 | 0 | 168283 | 0 | 0 | 0 |
| MARK J GOLDEN CAE | ||||||||||||||
| FORMER EXECUTIVE DIR & CEO | 188178 | 0 | 0 | 0 | 130822 | 0 | 13130 | 0 | 10396 | 0 | 342526 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART I, LINE 1A | NCRA PAID THE COST OF AN ATHLETIC CLUB MEMBERSHIP (NOT TO EXCEED $1,500 ANNUALLY) TO MARK J. GOLDEN, CAE, FORMER EXECUTIVE DIRECTOR & CEO OF NCRA. ALL SUCH EXPENSES WERE REIMBURSED PROMPTLY UPON SUBMISSION OF APPROPRIATE RECEIPTS AND DOCUMENTATION IN ACCORDANCE WITH NCRA'S REGULAR POLICY FOR REIMBURSING BUSINESS EXPENSES, SUBJECT TO REVIEW BY NCRA'S SECRETARY-TREASURER. EFFECTIVE JUNE 1, 2012, JAMES CUDAHY, CAE WAS APPOINTED AS EXECUTIVE DIRECTOR AND CEO. THE ABOVE BENEFIT OF AN ATHLETIC CLUB MEMBERSHIP DOES NOT APPLY AND WAS NOT PART OF MR. CUDAHY'S EMPLOYMENT AGREEMENT. | |
| PART I, LINE 4A | MARK J. GOLDEN, CAE RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $94,797 AS A RESULT OF A SEPARATION OF SERVICE. | |
| PART III | SCHEDULE J, PART II, (B) (II) NATIONAL COURT REPORTERS ASSOCIATION PAID ADDITIONAL DISCRETIONARY, PERFORMANCE BASED COMPENSATION SUBJECT TO THE COMPENSATION COMMITTEE AND FULL BOARD'S REVIEW AND APPROVAL. ALL PAYMENTS WERE WITHIN THE GUIDELINES ESTABLISHED BY THE COMPENSATION COMMITTEE. SCHEDULE J, PART II, (B) (III) OTHER COMPENSATION INCLUDES SEVERANCE PAID TO MARK J. GOLDEN, CAE AND EXCESS LIFE & DISABILITY INSURANCE PREMIUM PAYMENTS. SCHEDULE J, PART II, (C) DEFERRED COMPENSATION INCLUDES EMPLOYER 401K AND PENSION CONTRIBUTIONS. SCHEDULE J, PART II, (D) NONTAXABLE BENEFITS INCLUDE REGULAR EMPLOYER PAID HEALTH, DENTAL AND DISABILITY INSURANCE. | SUPPLEMENTAL INFORMATION |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PROFESSION AS A PRACTIONER OF THE ART OF VERBATIM STENOGRAPHIC REPORTING, AS AN AUTHOR OF VERBATIM STENOGRAPHIC REPORTING LITERATURE, OR AS A BENEFACTOR OF THE PROFESSION, BUT WHO IS NOT IN THE ACTIVE PRACTICE OF VERBATIM STENOGRAPIC REPORTING. ASSOCIATE MEMBERS - ANY PARTICIPATING OR REGISTERED MEMBER IN GOOD STANDING ON RETIRING FROM ACTIVE PRACTICE OF VERBATIM STENOGRAPHIC REPORTING. A TEACHER OF VERBATIM STENOGRAPHIC REPORTING, OR ANY ONE CONNECTED IN AN OFFICIAL CAPACITY WITH A SCHOOL OR COLLEGE CONDUCTING A VERBATIM STENOGRAPHIC REPORTING COURSE. SUCH PERSONS NEED NOT MEET THE REQUIREMENTS FOR SKILL IN THE ART OF REPORTING OF PROCEEDINGS. ANY PERSON SEEKING TO BECOME OR WHO HAD BEEN CERTIFIED BY THE ASSOCIATION AS A LEGAL VIDEO SPECIALIST (CLVS). ANY PERSON INTERESTED IN THE PRESERVATION, SUPPORT, AND ADVANCEMENT OF THE FIELD OF VERBATIM STENOGRAPHIC REPORTING, BUT NOT ACTIVELY ENGAGED. ALL APPLICANTS MUST BE ENDORSED BY A VOTING MEMBER. RETIRED LIFETIME MEMBERS - ANY PARTICIPATING OR REGISTERED MEMBER IN GOOD STANDING WHO HAS PAID PARTICIPATING OR REGISTERED MEMBER DUES FOR A PERIOD OF THIRTY (30) CONSECUTIVE YEARS [TWENTY (20) CONSECUTIVE YEARS FOR THOSE APPROVED PRIOR TO JULY 21, 1993] AND IS NO LONGER ENGAGED IN VERBATIM STENOGRAPHIC REPORTING. MEMBERSHIP IN THE ASSOCIATION SHALL BE OPEN TO INDIVIDUALS WHO SUBSCRIBE TO AND SUPPORT THE PURPOSE OF THE ASSOCIATION AND WHO MEET THE REQUIREMENTS FOR ONE OF THE CLASSES OF MEMBERSHIP: PARTICIPATING MEMBERS - PERSONS WHO ARE SKILLED AND PRIMARILY ENGAGED IN THE VERBATIM STENOGRAPHIC REPORTING OF PROCEEDING BY THE USE OF SYMBOLS, MANUALLY OR BY STENOGRAPHIC MACHINE, AS AN OFFICIAL COURT OR LEGISTLATIVE REPORTER, FREELANCE REPORTER, CART PROVIDER, OR CAPTIONER. REGISTERED MEMBERS - ANY PARTICIPATING MEMBER WHO PASSES THE REGISTERED PROFESSIONAL REPORTER EXAMINATION, THE CERTIFIED BROADCAST CAPTIONER EXAMINATION, CERTIFIED CART PROVIDER EXAMINATION, OR WHO WAS A PROFESSIONAL MEMBER IN GOOD STANDING ON JULY 21, 1993. STUDENT MEMBERS - ANY STUDENT CONFIRMED TO BE ENROLLED IN A VERBATIM STENOGRAPHIC REPORTING PROGRAM OR A SCOPING PROGRAM. HONORARY MEMBERS - ANY PERSON WHO ATTAINED HIGH RANK IN THE REPORTING | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE VOTING MEMBERS SHALL ELECT THE OFFICERS AND DIRECTORS AT THE ANNUAL MEETING. ONLY REGISTERED MEMBERS MAY HOLD AN ELECTIVE OFFICE. ONLY PARTICIPATING, REGISTERED AND RETIRED LIFETIME MEMBERS MAY VOTE. THE OFFICERS, PRESIDENT-ELECT, VICE PRESIDENT, SECRETARY-TREASURER, SHALL BE ELECTED EACH YEAR. THE PRESIDENT-ELECT AUTOMATICALLY BECOMES THE PRESIDENT. THE NINE DIRECTORS SERVE THREE YEAR TERMS. THERE ARE THREE CLASSES OF THREE DIRECTORS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | SOME ROUTINE ACTIONS OF THE BOARD OF DIRECTORS (DUES INCREASES, FOR EXAMPLE) MUST BE APPROVED BY A VOTE OF THE MEMBERSHIP. HOWEVER, THERE IS A SPECIAL PROCEDURE UNDER THE CONSTITUTION AND BYLAWS WHEREBY THE MEMBERS MAY PETITION AND VOTE BY A TWO-THIRDS MAJORITY TO APPEAL AND OVERTURN ANY ACTION OR DECISION OF THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY TATE & TRYON CPAS WITH THE ASSISTANCE OF STAFF AND REVIEWED BY THE ASSOCIATION'S LEGAL COUNSEL. A COPY OF THE FORM 990 IS THEN REVIEWED BY THE ENTIRE BOARD OF DIRECTORS (AND FINANCE AND PLANNING SUBCOMMITTEE) BEFORE FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, DIRECTORS, OFFICERS AND KEY EMPLOYEES PREPARE AND SIGN CONFLICT OF INTEREST STATEMENTS THAT ARE REVIEWED BY THE BOARD OF DIRECTORS. IF A CONFLICT OF INTEREST RELATES TO A BOARD MATTER, THE BOARD MEMBER RECUSES THEMSELF FROM THE DISCUSSION AND/OR THE VOTE AND THE MINUTES DOCUMENT THE CONFLICT OF INTEREST AND THE REASON FOR THE RECUSAL. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD HAS A COMPENSATION COMMITTEE THAT MEETS TO REVIEW AND APPROVE THE COMPENSATION POLICIES AND COMPENSATION PLANS FOR EXECUTIVE DIRECTOR AND CEO. OFFICER AND KEY EMPLOYEE COMPENSATION PLANS ARE ALSO REVIEWED AND COMPARED TO COMPARABLE MARKET DATA, ENVIRONMENTAL CONDITIONS AND OTHER IMPACTFUL CRITERIA. IN ADDITION, OUTSOURCED COMPENSATION CONSULTANTS ARE UTILIZED TO PROVIDE AN INDEPENDENT ASSESSMENT. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CONFLICT OF INTEREST POLICY, CONSTITUTION & BYLAWS AND OTHER GOVERNING DOCUMENTS ARE LOCATED ON NCRA'S WEBPAGE AT WWW.NCRA.ORG. THE ASSOCIATION'S ANNUAL AUDIT AND FORM 990 ARE ALSO LOCATED ON NCRA'S WEBPAGE. ADDITIONAL INFORMATION MAY BE PROVIDED UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | LOSS ON INVESTMENT IN NCRA SERVICE CORP -441. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| NCRA FOUNDATION | ||||||||||
| 8224 OLD COURTHOUSE ROAD | VIENNA | VA | 22182 | 541153729 | SUPPORT REPORTING & CAPTIONING PROFESSIONALS W/ PHILANTHROPIC ACTIVITY | VA | 501(C)(3) | LINE 11A, I | NCRA | 1 |
| NCRA PAC | ||||||||||
| 8224 OLD COURTHOUSE ROAD | VIENNA | VA | 22182 | 541509157 | POLITICAL ACTION COMMITTEE | VA | 527 | NCRA | 1 | |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCRA SERVICE CORPORATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8224 OLD COURTHOUSE ROAD | AddressLine1 |
| City | VIENNA | City |
| State | VA | State |
| ZIP Code | 22182 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541826672 | EIN |
| Primary Activity | MARKETING | PrimaryActivity |
| Legal Domicile State | DE | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NCRA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of EOY Assets | 58680 | ShareOfEOYAssets |
| Percentage Ownership | 0.75000 | PercentageOwnership |
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 1 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| NCRA FOUNDATION | ||
| B | 6660 | CASH VALUATION |
| NCRA FOUNDATION | ||
| O | 119949 | CASH VALUATION |
| NCRA FOUNDATION | ||
| Q | 178089 | CASH VALUATION |