2025-11-19T15:25:29-06:00 2025-07-31 390974031 WEGNER CPAS LLP 2921 LANDMARK PL STE 300 MADISON WI 537134236 990 2024-08-01 330933909 NATIONAL CHRISTIAN FORENSICS AND COMMUNICATIONS ASSOCIATION NATI 6828022727 PO BOX 2302 YAKIMA WA 98907 MARLA DENNISON TREASURER 6828022727 2025-11-19 1 0 HANNAH JENSEN CPA P01635171 6082744020 2025-11-17 2024 2025-03-06 01:10:19Z KIMBERLY CROMER PO BOX 2302 YAKIMA WA 98907 1879825 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. 7 6 19 156 0 0 234090 283326 1369368 1470081 22067 25674 47222 66098 1672747 1845179 0 0 0 0 598404 697750 0 0 10925 855974 1038389 1454378 1736139 218369 109040 865630 990489 166590 182421 699040 808068 WE EXIST TO CHALLENGE AND EQUIP AMBASSADORS FOR CHRIST TO COMMUNICATE TRUTH WITH INTEGRITY AND GRACE. 0 0 1350079 0 1516811 THE ASSOCIATION PROMOTES EXCELLENCE IN COMMUNICATIONS THROUGH NUMEROUS REGIONAL AND NATIONAL SPEECH AND DEBATE TOURNAMENTS.THE ORGANIZATION SPONSORED AND HELPED COORDINATE 59 SENIOR-LEVEL TOURNAMENTS AND 53 JUNIOR-LEVEL TOURNAMENTS IN 25 STATES AS WELL AS 7 TOURNAMENTS ONLINE BENEFITING OVER 3200 STUDENTS. THE NATIONAL CHAMPIONSHIP WAS HELD AT UNIVERSITY OF NORTHWESTERN IN ST. PAUL, MN WITH 464 COMPETITORS, 200 COMMUNITY JUDGES AND 1200 SPECTATORS. 1350079 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 1 0 0 0 0 0 0 0 0 1 9 0 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 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 5035 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 MARLA DENNISON MEMBER 5.00 X 0 0 0 KIMBERLY CROMER EXECUTIVE DIRECTOR 40.00 X 72333 0 0 ROB HERMAN ARCHITECT AND DEVELOPER 40.00 X 164342 0 0 241710 0 0 1 0 1 0 0 283326 43238 283326 REGISTRATION, BANQUET, AND MEAL F 611600 1251521 1251521 AFFILIATE FEES 900099 203185 203185 PROGRAM SPONSORSHIP 900099 15375 15375 1470081 25674 25674 276 276 100466 34646 65820 46730 19090 2 2 2 1845179 1516811 0 45042 81152 31800 49352 566870 445450 121420 49728 36782 12946 2398 2398 14242 14242 1666 1100 566 112737 9257 97081 6399 48381 6539 40365 1477 5193 4215 978 5330 5330 101410 101410 56342 50373 2920 3049 676349 663153 13196 2988 2988 7378 7378 LICENSES AND REGISTRATI 3975 3975 1736139 1350079 375135 10925 232912 340185 593180 618774 6000 1000 6137 6435 7528 4440 15631 16982 18853 16180 4242 2673 865630 990489 49325 61549 117265 120872 166590 182421 X 698081 808068 959 0 699040 808068 865630 990489 X 109040 -12 X 0 1 X 1 0 X 176078 173073 151287 234090 283326 1017854 176078 173073 151287 234090 283326 1017854 380807 637047 14486 2790 11968 22269 25950 77463 1095317 5978036 0.58160 0.58570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18853 16180 2673 2673 X 1947170 102003 -12 101991 1845179 0 1845179 1838142 102003 102003 1736139 0 1736139 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF INVENTORY -12. X 0 0 0 0 0 0 0 0 0 ROB HERMAN ARCHITECT AND DEVELOPER 164342 0 0 0 0 0 0 0 0 0 164342 0 0 0 X 39 36011 COST OF DONATED PROP X GIFT CARDS 27 6507 COST OF DONATED PROP X WORLDVIEW BOOKS 1 720 COST OF DONATED PROP 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED IN COLUMN B. 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 AND APPROVED BY THE BOARD OF DIRECTORS IN JUNE OF 2024. 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, 2027 AND NOVEMBER 16, 2017, BOTH OF WHICH WERE REVIEWED AND APPROVED BY THE REST OF THE BOARD. UPDATES TO THE AUGUST 28, 2017 CONTRACT DATED OCTOBER 11, 2022 AND MAY 29, 2025 WERE APPROVED BY THE EXECUTIVE DIRECTOR. THE PROGRAM INSTRUCTION FEES WERE BASED ON A CONTRACT DATED JUNE 21, 2024; 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. FORM 990, PART XI, LINE 9: LOSS ON DISPOSAL OF INVENTORY -12.