2014-06-11T16:21:10-05:00 2013-09-30 521855942 TATE AND TRYON 2021 L STREET NW SUITE 400 WASHINGTON DC 20036 990 2012-10-01 362213239 NATIONAL COURT REPORTERS ASSOCIATION NATI 7035566272 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 JAMES CUDAHY CAE 7035566272 2014-06-11 1 SUBRINA L WOOD CPA P00365899 2022932200 2012 2015-11-30 17:44:51Z JAMES CUDAHY CAE 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 6980321 0 X WWW.NCRA.ORG X 1904 DC 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. 14 14 42 250 768293 197936 0 0 6544673 6627752 250559 160186 220381 192383 7015613 6980321 5000 11660 0 0 3756302 3201242 0 0 0 3988735 4325242 7750037 7538144 -734424 -557823 7808370 7133438 2957963 2633373 4850407 4500065 X 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. 0 0 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). 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. 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. 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. 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 59 0 1 42 1 1 1 0 0 0 1 1 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X X WENDEL STEWART SR DIR - FINANCE 7035566272 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 TAMI SMITH 8.00 0.00 X X 0 0 0 NANCY C VARALLO 8.00 0.00 X X 0 0 0 SARAH E NAGEOTTE 8.00 1.00 X X 0 0 0 STEPHEN A ZINONE 8.00 1.00 X X 0 0 0 R DOUGLAS FRIEND 8.00 0.00 X X 0 0 0 PATRICIA K GRAVES 2.00 0.00 X 0 0 0 DEBRA A DIBBLE 2.00 0.00 X 0 0 0 TONI C O'NEILL 2.00 0.00 X 0 0 0 GLYN POAGE 2.00 0.00 X 0 0 0 DOREEN SUTTON 2.00 0.00 X 0 0 0 KAREN G TEIG 2.00 0.00 X 0 0 0 SUE A TERRY 2.00 0.00 X 0 0 0 HEIDI THOMAS 2.00 0.00 X 0 0 0 CHRISTINE J WILLETTE 2.00 0.00 X 0 0 0 NATIVA P WOOD 2.00 0.00 X 0 0 0 MICHELE R YORK 2.00 0.00 X 0 0 0 VIOLA S ZBOROWSKI 2.00 0.00 X 0 0 0 JAMES CUDAHY CAE 49.00 1.00 X 161803 3303 32066 WENDEL R STEWART CAE 50.00 0.00 X 134346 0 32811 SUSAN T WOLK 50.00 0.00 X 125804 0 17970 IRENE L CAHILL 37.50 0.00 X 105593 0 17425 MARK J GOLDEN CAE 0.00 0.00 X 319000 0 22068 846546 3303 122340 5 1 1 0 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 8 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 135935 135935 6627752 109417 109417 191728 191728 50769 0 50769 50769 50769 MISCELLANEOUS 900099 655 655 655 6980321 5860114 768293 351914 6660 5000 424355 2001942 148589 427801 198555 90007 229881 12500 32632 543558 272417 155524 353544 1170 45054 156923 847173 40538 197196 58633 UBIT TAX 60445 PRINTING & DUPLICATION 343466 PROFESSIONAL DEVELOPMEN 261027 BANK PROCESSING FEES 185278 438276 7538144 515 515 565837 465200 205207 177421 80377 74175 137477 167632 6024788 3573043 2565902 2451745 1863034 1808263 2186150 1988487 203871 0 7808370 7133438 966827 932323 1002733 987087 784532 713963 203871 0 2957963 2633373 X 4850407 4500065 4850407 4500065 7808370 7133438 X -557823 207922 -441 X 0 1 X 1 0 NCRA PAC 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 541509157 0 0 1 3459345 120190 -1305209 -1185019 34593 -1219612 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: 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. 1245860 1245860 2666197 1622299 1043898 2112731 1950744 161987 2451745 INVESTMENT IN NCRA SERVICE CORPORATION 58680 C FIXED INCOME 1243977 F INVESTMENT IN HEDGE FUND 664014 F MONEY MARKET 21816 C 1988487 X 7188243 207922 207922 6980321 0 6980321 7538585 441 441 7538144 0 7538144 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. 1 NCRA FOUNDATION 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 541153729 501(C)(3) 6660 0 N/A SUPPORT FOR PROGRAMMATIC OPERATIONS 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. X 1 1 X X X X X 1 0 0 JAMES CUDAHY CAE 161385 3294 0 0 418 9 9968 203 22886 467 194657 3973 0 0 WENDEL R STEWART CAE 133685 0 0 0 661 0 10916 0 23021 0 168283 0 0 0 MARK J GOLDEN CAE 188178 0 0 0 130822 0 13130 0 10396 0 342526 0 0 0 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. SUPPLEMENTAL INFORMATION 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. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: LOSS ON INVESTMENT IN NCRA SERVICE CORP -441. 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 NCRA SERVICE CORPORATION 8224 OLD COURTHOUSE ROAD VIENNA VA 22182 541826672 MARKETING DE NCRA C 58680 0.75000 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 NCRA FOUNDATION B 6660 CASH VALUATION NCRA FOUNDATION O 119949 CASH VALUATION NCRA FOUNDATION Q 178089 CASH VALUATION