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NATIONAL COURT REPORTERS ASSN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NATIONAL COURT REPORTERS ASSN (EIN 36-2213239)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-01
IRS object ID
202542749349301654
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-10-01T12:41:28-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582676261PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Rogers & Company PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line18300 Boone Boulevard Suite 600AddressLine1Txt
CityViennaCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22182ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN362213239EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1National Court Reporters AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone7035566272PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112355 Sunrise Valley Drive 610AddressLine1Txt
CityRestonCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDaphne I RothsteinPersonNm
Person TitleVP, FinancePersonTitleTxt
Phone7035566272PhoneNum
Signature2025-10-01SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJie Chen CPAPreparerPersonNm
PTINP01049760PTIN
Phone7038930300PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDaphne I RothsteinPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line112355 Sunrise Valley Drive 610AddressLine1Txt
CityRestonCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,133,647GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.ncra.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1904FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionNCRA 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.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee32TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$89,979TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,484,536PYProgramServiceRevenueAmt
CY Program Service Revenue$4,285,416CYProgramServiceRevenueAmt
PY Investment Income$163,630PYInvestmentIncomeAmt
CY Investment Income$268,472CYInvestmentIncomeAmt
PY Other Revenue$95,399PYOtherRevenueAmt
CY Other Revenue$50,323CYOtherRevenueAmt
PY Total Revenue$4,743,565PYTotalRevenueAmt
CY Total Revenue$4,604,211CYTotalRevenueAmt
PY Grants And Similar Paid$4,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,733,999PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,853,378CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,116,472PYOtherExpensesAmt
CY Other Expenses$2,069,773CYOtherExpensesAmt
PY Total Expenses$4,854,471PYTotalExpensesAmt
CY Total Expenses$4,927,151CYTotalExpensesAmt
PY Revenues Less Expenses-$110,906PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$322,940CYRevenuesLessExpensesAmt
Total Assets BOY$8,452,403TotalAssetsBOYAmt
Total Assets EOY$8,042,258TotalAssetsEOYAmt
Total Liabilities BOY$2,628,380TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,258,342TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,824,023NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,783,916NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNCRA 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescProfessional Development/Education:Since 1937, NCRA certifications have set the standard for excellence. That year, our first certification program was established to individually recognize the competence of court reporters. In the first year, twenty-seven reporters passed the exam, establishing themselves as a "Certified Professional or CP. Since that time NCRA's certification programs have grown and currently have eight nationally recognized certifications with over 10,000 certified professionals. NCRA's eight professional certifications include: The Registered Skilled Reporter (RSR), Registered Professional Reporter (RPR) - which is used for a licensing exam in some states and/or in conjunction with their own written test, Registered Merit Reporter (RMR), Registered Diplomate Reporter (RDR) NCRA's highest reporter credential, Certified Realtime Reporter (CRR), Certified Realtime Captioner (CRC), Certified Legal Video Specialist (CLVS) and Certified Reporting Instructor (CRI). NCRA's certified members play an integral role in the legal record and provide key services for those needing access to the spoken word through written or visual format.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCommunications, Digital Publications, Social Media, and Website:NCRA publishes a wealth of information for the advancement of the Court Reporting and Captioning 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.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescMembership: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 member's business and protect them and their assets.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescConference/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.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document35IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee32EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldDCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDaphne I RothsteinPersonNm
Phone7035566272PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112355 Sunrise Valley Drive 610AddressLine1Txt
CityRestonCityNm
State AbbreviationVAStateAbbreviationCd
ZIP20191ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
Keith Lemons
Current President2.00Yes (X)Yes (X)$0$0$0
Cindy Issacsen
President - Elect6.00Yes (X)Yes (X)$0$0$0
Cathy Penniston
Vice President8.00Yes (X)Yes (X)$0$0$0
Stacey Potenza
Secretary-Treasurer6.00Yes (X)Yes (X)$0$0$04.00
Kristin Anderson
Immediate Past President4.00Yes (X)Yes (X)$0$0$0
Randi Ann Harvey
Director2.00Yes (X)$0$0$0
Kelly Linkowski
Director2.00Yes (X)$0$0$0
Lynette Mueller
Director2.00Yes (X)$0$0$0
Carol Naughton
Director2.00Yes (X)$0$0$0
Margary Rogers
Director2.00Yes (X)$0$0$0
Patricia White
Director2.00Yes (X)$0$0$0
Dave Wenhold
Executive Director35.50Yes (X)$304,000$0$02.00
John N Dripps
Past VP, Finance & Human Resources37.50$148,976$0$16,161Yes (X)
Cynthia Bruce Andrews
Sr. Director, Education & Certification37.50$138,514$0$17,916Yes (X)
Laura J Butler
Director, Governance37.50$112,655$0$27,122Yes (X)
Amy T Davidson
Director, Certification & Testing37.50$106,273$0$34,252Yes (X)
Jacqueline A Schmitdt
Managing Editor37.50$100,652$0$34,235Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$911,070TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$129,686TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Dave Wenhold Enterprises Inc
20413 Peckham StreetAshburnVA20147Management$184,000
Precon Events LLC
11910 Parklawn Dr suite tRockvilleMD20852Event Design & Production$154,701
Kodi Collective
531 Roselane ST NW 400ChicagoIL60674Magazine Printing/ Mailing$146,893
Protech Associates Inc
5457 Twin Knolls Rd 400ColumbiaMD21045CRM Software and Hosting$123,468
Dave Wenhold Enterprises Inc
20413 Peckham StreetAshburnVA20147Government Relations$120,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Membership dues900004$2,575,860$2,575,860
Professional development900004$1,032,095$1,032,095
Meetings and conventions900004$544,432$544,432
Communications900004$85,988$938$85,050
Publication sales900004$42,112$42,112

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,929TotalRevenueColumnAmt
Unrelated Business Revenue$4,929UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,285,416TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$180,014TotalRevenueColumnAmt
Exclusion$180,014ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$50,278TotalRevenueColumnAmt
Exclusion$50,278ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,617,894SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,529,436SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$88,458SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,458TotalRevenueColumnAmt
Exclusion$88,458ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther revenueDesc
Business900004BusinessCd
Total Revenue Column$45TotalRevenueColumnAmt
Exclusion$45ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$45OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,604,211TotalRevenueColumnAmt
Related Or Exempt Func Income$4,195,437RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$89,979UnrelatedBusinessRevenueAmt
Exclusion$318,795ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$304,000TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,056,372TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$90,129TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$225,946TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$176,931TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$59,867TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,663TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$18,750TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$57,195TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$690,773TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$22,085TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$228,586TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$77,372TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$119,882TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$70,893TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$440,973TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$63,872TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,190TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Printing & publication$94,374
Dues & subscriptions$39,531
Publications & products$17,688
Inventory Write-Offs$5,003

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,076TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,927,151TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,068,048BOYAmt
EOY$812,277EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$390,758BOYAmt
EOY$52,035EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$31,598BOYAmt
EOY$20,304EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$30,887BOYAmt
EOY$24,336EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$147,115BOYAmt
EOY$162,434EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$257,781LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$207,579LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$63,047BOYAmt
EOY$50,202EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,733,252BOYAmt
EOY$5,913,487EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$486,143BOYAmt
EOY$542,450EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$66,993BOYAmt
EOY$42,306EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$434,562BOYAmt
EOY$422,427EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,452,403BOYAmt
EOY$8,042,258EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$209,492BOYAmt
EOY$266,309EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,929,659BOYAmt
EOY$1,585,541EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$489,229BOYAmt
EOY$406,492EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,628,380BOYAmt
EOY$2,258,342EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,824,023BOYAmt
EOY$5,783,916EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,824,023BOYAmt
EOY$5,783,916EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,452,403BOYAmt
EOY$8,042,258EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$322,940ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$282,833NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$2,575,860DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$235,207NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$177,862NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$413,069NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$235,923AggregateReportedDuesNtcAmt
Carried Over$177,146CarriedOverAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I-A, Line 1:FormAndLineReferenceDesc
ExplanationNCRA 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.ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,053OtherCostOrOtherBasisAmt
Depreciation$13,684DepreciationAmt
Book Value$27,369BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$216,728OtherCostOrOtherBasisAmt
Depreciation$193,895DepreciationAmt
Book Value$22,833BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$50,202TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescOther securitiesDesc
Book Value$542,450BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$542,450TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Due from affiliates$81,839
Right-of-use asset - operating lease$340,588
FieldValueIRS element (for citing)
Total Book Value Other Assets$422,427TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLease liability - operating leaseDesc
Amt$406,492Amt
FieldValueIRS element (for citing)
Total Liability$406,492TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X, Line 2:FormAndLineReferenceDesc
ExplanationManagement has evaluated the Organization's tax positions and concluded that the consolidated financial statements do not include any uncertain tax positions.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Dave Wenhold
Executive Director$297,000$0$7,000$0$0$0$0$0$0$0$304,000$0$0$0
John N Dripps
Past VP, Finance & Human Resources$148,976$0$0$0$0$0$7,664$0$8,497$0$165,137$0$0$0
Cynthia Bruce Andrews
Sr. Director, Education & Certificat$138,514$0$0$0$0$0$6,627$0$11,289$0$156,430$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonDave Wenhold Enterprises IncPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionDave Wenhold, Executive Director, is the owner of the companyRelationshipDescriptionTxt
Transaction$304,000TransactionAmt
TransactionGoverment relations/lobbyist, executive DirectorTransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6Membership 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. They are: 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, freelance reporter, cart provider, or captioner. Registered Members - Any participating member who passes one of the Association's certifications 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 or scoping program. Honorary Members - Any person attained in high rank in the reporting profession as a practitioner of the art of verbatim stenographic reporting, as an author of verbatim stenographic literature, or as a benefactor of the profession, but who is not in the active practice of verbatim stenographic 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 anyone connected in an official capacity with a school or college conducting a verbatim stenographic course. Retired Lifetime Members - Any participating or registered member in good standing who has paid participating or registered membership 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.
Form 990, Part VI, Section A, line 7aThe 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 7bSection 2-Composition and Eligibility The Board of Directors shall be composed of the President, President-Elect, Vice President, Secretary-Treasurer, the Immediate Past President, and six (6) Directors. The Executive Director shall be an ex-officio member of the Board of Directors without voting rights. The Board of Directors may appoint other ex-officio members of the Board without voting rights. Only Registered Members who are verbatim stenographic reporters and/or stenographic captioners or Retired Members and Retired Lifetime Members who have been verbatim stenographic reporters and/or stenographic captioners or Honorary Members who have been verbatim stenographic reporters and/or stenographic captioners shall be eligible to hold an elective office of the Association. Section 3-Duration of Office a) The six (6) members elected as Directors shall serve for a term of three (3) years or until their successors have been elected. The term of the Directors shall begin at the close of the annual business meeting. b) The Directors shall be divided into three (3) classes of two (2) Directors each, determined by the expiration of their terms of office. One (1) class of Directors shall be elected each year. c) No Director who has served a full three-year term shall be eligible for reelection as a Director until at least one (1) year shall have elapsed. d) A member of the Board of Directors may resign upon presenting a written resignation to the President, and the resignation shall become effective upon acceptance by the Board of Directors.
Form 990, Part VI, Section B, line 11bThe Form 990 is prepared by outside accountants with the assistance of staff. A copy of the Form 990 is then reviewed by the Finance Committee, General Counsel, and the entire Board of Directors before filing.
Form 990, Part VI, Section B, line 12cAnnually, 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 themselves 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 15The Board has a compensation committee that meets to review and approve the compensation policies and compensation plans for Executive Director and Chief Executive Officer. In addition, outsourced compensation consultants and external data are utilized to provide an independent assessment. 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 19The conflict of interest policy, constitution, and bylaws and other governing documents are located on NCRA's webpage at www.ncra.org. The Association's form 990 will be provided upon request. Additional information may be provided upon request.
Form 990, Part VII, Section BDave Wenhold Enterprises, Inc. was paid a total of $304,000 for all services in 2024 - $184,000 as executive director and $120,000 for Public Policy, Advocacy, and Lobbying. The compensations for each service are reported separately in this section.
Form 990, Part IX, line 11gOther professional fees 690,773.
Form 990, Part XII, Line 2c:NCRA's audit committee is responsible for oversight of the audit, including selection of the independent accountant. The process has not changes from prior years.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
National Court Reporters Foundation
12355 Sunrise Valley Drive Suite 61RestonVA20191541153729Support reporting & captioning professionals with philanthropic activities.VA501(c)(3)Line 12a, INational Court Reporters AssociationYes (1)
National Court Reporters Association PAC
12355 Sunrise Valley Drive Suite 61RestonVA20191541509157Political action committeeVA527National Court Reporters AssociationYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1National Court Reporters FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeQTransactionTypeTxt
Involved$112,797InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt