2024-11-22T10:00:27-06:00 2024-07-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2023-08-01 330933909 NATIONAL CHRISTIAN FORENSICS AND COMMUNICATIONS ASSOCIATION NATI 6828022727 PO BOX 2302 YAKIMA WA 98907 RAVI PAUL TREASURER 6828022727 2024-11-22 1 1 MIKE HABLEWITZ CPA P01259157 6082744020 2024-11-20 2023 2024-10-15 13:58:12Z KIMBERLY CROMER PO BOX 2302 YAKIMA WA 98907 1713221 0 X NCFCA.ORG X 2001 OR THE NATIONAL CHRISTIAN FORENSICS AND COMMUNICATIONS ASSOCIATION (NCFCA) BELIEVES THAT FORMAL SPEECH AND DEBATE TRAINING CAN PROVIDE A MEANS FOR CHRISTIAN STUDENTS TO LEARN TO COMMUNICATE TRUTH WITH INTEGRITY AND GRACE. 6 5 17 69 0 0 151287 234090 1186040 1369368 11968 22067 30775 47222 1380070 1672747 0 0 0 0 613446 598404 0 0 7465 815451 855974 1428897 1454378 -48827 218369 632963 865630 152292 166590 480671 699040 WE EXIST TO CHALLENGE AND EQUIP AMBASSADORS FOR CHRIST TO COMMUNICATE TRUTH WITH INTEGRITY AND GRACE. 0 0 1088839 0 1402101 THE ASSOCIATION PROMOTES EXCELLENCE IN COMMUNICATIONS THROUGH NUMEROUS REGIONAL AND NATIONAL SPEECH AND DEBATE TOURNAMENTS.THE ORGANIZATION SPONSORED AND HELPED COORDINATE 53 TOURNAMENTS IN 25 STATES AS WELL AS 7 TOURNAMENTS ONLINE BENEFITING OVER 2500 STUDENTS. THE NATIONAL CHAMPIONSHIP WAS HELD AT ANDERSON UNIVERSITY IN ANDERSON, SC WITH OVER 500 COMPETITORS, 400 COMMUNITY JUDGES AND 1200 SPECTATORS. 1088839 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CO CT FL GA HI IL KS KY MA MD ME MI MN MS NC NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X PAULA PINCKARD 6828022727 PO BOX 2302 YAKIMA WA 98907 CHRISTY SHIPE CHAIR 10.00 X X 3994 0 0 MISUN MIN VICE-CHAIR 10.00 X X 0 0 0 RAVI PAUL TREASURER 10.00 X X 0 0 0 LORI KROUT SECRETARY 10.00 X X 0 0 0 JOHN BLOM MEMBER 5.00 X 0 0 0 GHENA BURSON MEMBER 5.00 X 0 0 0 KIMBERLY CROMER EXECUTIVE DIRECTOR 40.00 X 64667 0 0 ROB HERMAN ARCHITECT AND DEVELOPER 40.00 X 160060 0 0 228721 0 0 1 0 1 0 0 234090 720 234090 REGISTRATION, BANQUET, AND MEAL F 611600 1168525 1168525 AFFILIATE FEES 900099 192193 192193 PROGRAM SPONSORSHIP 900099 8650 8650 1369368 22067 22067 202 202 87494 40474 47020 32733 14287 1672747 1402101 0 36556 74145 30250 43895 483243 351661 131582 41016 28147 12869 2046 2046 11496 11496 20450 1345 19105 79555 5553 66566 7436 44290 5728 38533 29 12918 11682 1236 1030 1030 79330 79330 46760 41865 4895 543377 533278 10099 2809 2809 7941 7941 LICENSES AND REGISTRATI 3972 3972 1454378 1088839 358074 7465 478988 232912 107819 593180 7000 6000 10492 6137 8329 7528 15326 15631 17434 13192 5009 4242 632963 865630 45107 49325 107185 117265 152292 166590 X 480671 698081 0 959 480671 699040 632963 865630 218369 0 X 0 1 X 1 0 X 46874 176078 173073 151287 234090 781402 46874 176078 173073 151287 234090 781402 276453 504949 29279 14486 2790 11968 22269 80792 862194 5033691 0.58570 X 0.96800 0.01460 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17434 13192 4242 4242 X 1800284 127537 127537 1672747 0 1672747 1581915 127537 127537 1454378 0 1454378 PART X, LINE 2: THE ASSOCIATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO UNRELATED BUSINESS TAXABLE INCOME; THEREFORE, NO PROVISION OR LIABILITY FOR FEDERAL OR STATE INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS AND NEW AUTHORITATIVE RULINGS. MANAGEMENT BELIEVES THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS. THE ASSOCIATION RECORDS INTEREST RELATED TO INCOME TAXES IN INTEREST EXPENSE AND PENALTIES IN OTHER EXPENSES. X 0 0 0 0 0 0 0 0 0 ROB HERMAN ARCHITECT AND DEVELOPER 160060 0 0 0 0 0 0 0 0 0 160060 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS REVIEWS AND FORMALLY APPROVES THE ANNUAL FINANCIAL STATEMENTS THAT ARE USED TO PREPARE THE TAX RETURN. THE TAX RETURN IS FORWARDED (BEFORE BEING FILED) TO THE BOARD MEMBERS, AND IF THERE ARE NOT CORRECTIONS OR MODIFICATIONS, THE TREASURER SIGNS THE ELECTRONIC CONSENT FORM TO ALLOW THE RETURN TO BE TRANSMITTED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REFLECTED IN THE BOARD POLICY MANUAL. ANY BOARD MEMBER WHO HAS A SIGNIFICANT PERSONAL STAKE IN THE OUTCOME OF A VOTE IS NOT PERMITTED TO VOTE OR PARTICIPATE IN THE DISCUSSION OF THAT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY WAS REVIEWED BY THE BOARD OF DIRECTORS IN MAY OF 2023 AND WAS SET TO THE MINIMUM REQUIRED BY WASHINGTON STATE LAW FOR A SIMILAR POSITION. THE BOARD CHAIRMAN'S COMPENSATION CONSISTED OF AUTHOR ROYALTIES FROM PROGRAM CURRICULUM AND FEES FOR RELATED PROGRAM INSTRUCTION. THE AUTHOR ROYALTY AMOUNTS WERE BASED ON CONTRACTS DATED AUGUST 28, 2017 AND NOVEMBER 16, 2017, BOTH OF WHICH WERE REVIEWED AND APPROVED BY THE REST OF THE BOARD. THE PROGRAM INSTRUCTION FEES WERE BASED ON A CONTRACT DATED JUNE 21, 2022; FEES WERE COMPARABLE TO FEES FOR SIMILAR INSTRUCTION AND WERE APPROVED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 REQUESTS FOR THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE FORWARDED TO THE NCFCA OFFICE. THESE DOCUMENTS ARE THEN SENT BY EMAIL TO THE REQUESTING PARTY.