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        <ExplanationTxt>NCMA represents the procurement and contract management community - its members, organizations, and practices to the people and institutions that are relevant to it. As part of our advocacy efforts, we provide information to our members on issues, trends, legislations, and regulations that will affect them and their organizations, and subject matter information to legislators, regulators, employers, the press, and the public upon request to help them understand the issues, challenges, and opportunities facing the contract management community. High level advocacy is part of NCMA's core mission, provided as part of basic membership benefits. NCMA does not lobby - we do not propose or comment on specific legislation per se, but we do inform and educate the people that set policy or make rules under which our members operate. We encourage members to engage in our advocacy program by staying informed and providing feedback on issues and actions as they occur, particularly with regard to our professional competency based "contract management body of knowledge," which is a generic model irrespective of public or private contract management.</ExplanationTxt>
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        <ExplanationTxt>During the years ended June 30, 2025 and 2024, the association's management designated a portion of unrestricted net assets to be used for future building expenses. Other endowments consist of amounts that are subject to donor-imposed time or purpose restrictions and income earned on restricted net assets for the advancement of the association's purpose. The balance represents resources restricted to the investment earnings for the Blanche Witte Memorial Foundation Annual Reward.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>NCMA and CMI have been granted tax exemption by the Internal Revenue Service (IRS) from federal income taxes under 501(c)(6) and 501(c)(3) of the Internal Revenue Code. NCMA is entitled to rely on this determination as long as there are no material changes, inconsistent with exemption, in the character, purposes, or methods of operation, or a change in the applicable law. The IRS has also determined that CMI is not a private foundation. The Association is subject to both federal and local income taxation at corporate tax rates on any unrelated business taxable income. Unrelated business tax expense incurred was $0 and $0 for the years ended June 30, 2025 and 2024, respectively. Exemption from other taxes, such as real and personal property taxes, is separately determined. Accounting standards require recognition in the financial statements for uncertain income tax positions and define the threshold for recognizing tax return positions in the financial statements as "more likely than not" that the position is sustainable, based on its technical merits. The Association has determined that it does not have any material unrecognized tax benefits or obligations as of June 30, 2025.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACT MANAGEMENT INSTITUTE REVENUE - 250</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRACT MANAGEMENT INSTITUTE EXPENSES - 148064</ExplanationTxt>
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        <ExplanationTxt>CEO compensation: The Executive Committee determines the compensation of the CEO based on comparability data and input from Board members. Comparability data used includes surveys of not for profit CEO salaries. The process is documented in the form of an email from the Past President of the Board to the CEO and VP Finance and Operations. Other Officers and/or key employees are reviewed annually, and compensation is based on comparability data and input from the CEO. Comparability used includes salary ranges based upon data for similar not for profit positions in the marketplace.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 6 Classes of members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>Classes of membership are as follows: regular member, retired member, organization member, affiliate member, student member, new professional member, and pro vita member. All individual members have the right to vote at chapter level and hold any elective office at the chapter level if elected and national office if selected.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a Members or stockholders electing members of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>The Nominations &amp; Elections Committee works with the National Board of Directors to create a list of professional competencies to be used in the recruitment and consideration of new Board members. The Nominations &amp; Elections Committee will identify and solicit potential candidates for Board election as Director. At the Spring Board meeting, the Committee will present a report detailing the nominees and a vote will be taken to elect new Board members. For Committee Member assignments the Board requests interested members to submit a statement of interest that is used during the member election process to inform members of the qualifications of members interested in becoming Committee Members. Members will vote for candidates to fill the open Committee positions. The candidates receiving the most votes are elected to fill the number of vacant positions available. For example, if there are four vacancies, the four candidates receiving the most votes are elected.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>In the case of dissolution of the association only. In such a case a proposal shall be presented to the association membership for ratification by an affirmative vote of more than two thirds of all votes cast by the members at a membership meeting where a quorum exists (one tenth of the total number of members).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>Once the return is prepared it is reviewed by the Audit and Risk Committee. If there are no changes the return is made available to the full Board of Directors. If there are no comments the return is approved for filing.</ExplanationTxt>
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        <ExplanationTxt>The conflict of interest policy is required to be signed annually by all board members. Any conflict or potential conflict is required to be disclosed to the president in writing via the CEO. NCMA provides annual board training to new and existing members.</ExplanationTxt>
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        <ExplanationTxt>Financial statements held at NCMA HQ are available for inspection by the public at all times. Other documents may be reviewed by members in good standing and some of these documents are available on the NCMA website and therefore available for public viewing for the same period of disclosure as set forth in section 6104(D).</ExplanationTxt>
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        <ExplanationTxt>Gain on Deconsolidation - -510507; Total - -510507;</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c Change of oversight process or selection process</FormAndLineReferenceDesc>
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