NATIONAL CONFERENCE OF BAR EXAMINE… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1931

Legal Domicile

Principal Officer

JUDITH GUNDERSEN

Phone

6082808550

Tax Period

2023-07-01 to 2024-06-30

NATIONAL CONFERENCE OF BAR EXAMINERS, founded in 1931, is a mid-sized nonprofit in the Crime & Legal sector that reported $37.7M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $34.4M left a modest 9% surplus.

Mission

NATIONAL CONFERENCE OF BAR EXAMINERS PROMOTES FAIRNESS, INTEGRITY, AND BEST PRACTICES IN ADMISSION TO THE LEGAL PROFESSION FOR THE BENEFIT AND PROTECTION OF THE PUBLIC. WE SERVE ADMISSION AUTHORITIES, COURTS, THE LEGAL EDUCATION COMMUNITY, AND CANDIDATES BY PROVIDING HIGH-QUALITY ASSESSMENT PRODUCTS, SERVICES AND RESEARCH; CHARACTER INVESTIGATIONS; AND INFORMATIONAL AND EDUCATIONAL RESOURCES AND PROGRAMS.

Program Service Accomplishments

Program 1

Expenses: $21,165,351 Revenue: $25,787,215

EXAM SERVICES: NCBE DEVELOPS AND PRODUCES THE LICENSING AND PROFESSIONAL RESPONSIBILITY TESTS USED BY MOST US JURISDICTIONS FOR ADMISSION TO THE BAR, INCLUDING THE MULTISTATE BAR EXAM, MULTISTATE...

EXAM SERVICES: NCBE DEVELOPS AND PRODUCES THE LICENSING AND PROFESSIONAL RESPONSIBILITY TESTS USED BY MOST US JURISDICTIONS FOR ADMISSION TO THE BAR, INCLUDING THE MULTISTATE BAR EXAM, MULTISTATE ESSAY EXAM, MULTISTATE PERFORMANCE TEST, AND MULTISTATE PROFESSIONAL RESPONSIBILITY EXAM. NCBE SUPPORTS JURISDICTIONS BY SUPPLYING SCORING SERVICES, RESEARCH SERVICES, AND EDUCATION AND TRAINING FOR ADMISSIONS STAFF, BOARDS, AND GRADERS. NCBE SUPPORTS APPLICANTS BY MAINTAINING THEIR NCBE ACCOUNTS THROUGHOUT THEIR LEGAL CAREERS AND PROVIDING SCORE SERVICES UPON REQUEST. NCBE SUPPORTS LAW SCHOOLS BY SUPPLYING MPRE AGGREGATE SCORE REPORTS AND BAR PASSAGE REPORTS. NCBE ALSO OFFERS CANDIDATES AND LAW SCHOOLS LOW-COST STUDY AIDS WITH AUTHENTIC BAR EXAM AND MPRE PRACTICE QUESTIONS. 221,587 BAR EXAMINEES SERVED.

Program 2

Expenses: $5,240,492 Revenue: $6,274,610

INVESTIGATIVE SERVICES: THE CONFERENCE CONDUCTS CHARACTER AND FITNESS INVESTIGATIONS ON BEHALF OF JURISDICTIONS AS REQUIRED FOR ADMISSION TO THE BAR. 13,747 BAR APPLICANTS SERVED.

Program 3

Expenses: $2,528,598 Revenue: $31,232

EDUCATION SERVICES: NCBE PROVIDES EDUCATION AND TRAINING SPECIFICALLY DESIGNED FOR COURTS, BAR EXAMINERS, AND BAR ADMISSIONS STAFF. EDUCATION INCLUDES PUBLICATIONS, WEBSITE RESOURCES, WEBINARS, AND IN-PERSON CONFERENCES; NCBE SUBSIDIZES A MAJOR PORTION OF THE TRAVEL EXPENSES SO THAT EVERY JURISDICTIONS' REPRESENTATIVES CAN ATTEND IN-PERSON CONFERENCES. NCBE PROVIDES FINANCIAL, PROFESSIONAL, AND TECHNICAL SUPPORT TO THE COUNCIL OF BAR ADMISSION ADMINISTRATORS (CBAA). NCBE ALSO CREATES EDUCATIONAL COMMUNICATIONS AND EVENTS FOR LEGAL EDUCATORS. WE WORK WITH ORGANIZATIONS THAT SUPPORT STUDENTS PREPARING FOR LAW SCHOOL AND THE BAR, ADVANCING OUR SHARED GOALS, AND BUILDING FOUNDATIONS FOR THE FUTURE OF THE LEGAL PROFESSION. 653 INDIVIDUALS EDUCATED.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,276,922

Program Service Revenue $32,093,057

Investment Income $4,353,804

Other Revenue $0

TOTAL REVENUE $37,723,783

Expense Breakdown

Grants Paid $160,116

Salaries & Benefits $19,527,245

Fundraising Expenses $0

Program Expenses $28,934,441

Other Expenses $14,720,955

TOTAL EXPENSES $34,408,316

Year-over-Year Comparison

	2023	2022	Change
Revenue	$37,723,783	$33,256,303	+0.1%
Expenses	$34,408,316	$28,767,641	+0.2%
Net Income	$3,315,467	$4,488,662	-0.3%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

157

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$739,584

Total Directors

$475,470

Key Employees

$875,938

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN MCALARY	CHAIR	6.00	Officer Director	$0	$0	$0
TIMOTHY WONG	IMMEDIATE PAST CHAIR	6.00	Officer Director	$0	$0	$0
DARIN SCHEER	CHAIR ELECT	6.00	Officer Director	$0	$0	$0
AUGUSTIN RIVERA JR	SECRETARY	6.00	Officer Director	$0	$0	$0
ANN SCOTT TIMMER	TRUSTEE	6.00	Director	$0	$0	$0
ANTHONY SIMON	TRUSTEE	6.00	Director	$0	$0	$0
ARLENE COLEMAN	TRUSTEE	6.00	Director	$0	$0	$0
SOLOMON OLIVER JR	TRUSTEE	6.00	Director	$0	$0	$0
TIMOTHY DAVIS	TRUSTEE	6.00	Director	$0	$0	$0
SCOTT BALES	TRUSTEE	6.00	Director	$0	$0	$0
LISA PERLEN	TRUSTEE	6.00	Director	$0	$0	$0
JUDITH GUNDERSEN	PRESIDENT AND CEO	37.50	Officer Director	$436,374	$39,096	$475,470
MARY RUSSELL	TRUSTEE	6.00	Director	$0	$0	$0
VICKI MILLARD	CFO	37.50	Officer	$218,019	$46,095	$264,114
MARILYN WELLINGTON	CHIEF STRATEGY AND OPERATIONS OFFICER	37.50	Key Emp	$266,215	$33,399	$299,614
KENT BRYE	DIRECTOR OF IT	37.50	Key Emp	$200,425	$40,653	$241,078
ROSEMARY RESHETAR	DIR. OF PSYCHOMETRICS & OPERATIONS	37.50	Key Emp	$289,858	$45,388	$335,246
ANDREW MROCH	PRINCIPAL RESEARCH PSYCHOMETRICIAN	37.50	Highest	$169,696	$42,222	$211,918
BETH DONAHUE	DIR. OF STRATEGIC BUSINESS INITIATIVES	37.50	Highest	$200,124	$17,691	$217,815
DOUGLAS RIPKEY	DEPUTY DIR. OF PSYCHOMETRICS	37.50	Highest	$198,867	$44,082	$242,949
CHERRY BETH HILL	DIR. OF OPERATIONAL PROGRAMS	37.50	Highest	$196,942	$35,112	$232,054
BRAD GILBERT	CHIEF ADMIN & HR OFFICER	37.50	Highest	$198,700	$42,716	$241,416

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$37,723,783	$34,408,316	$174,971,696	$3,315,467
2023	$33,256,303	$28,767,641	$157,781,401	$4,488,662
2022	$36,663,081	$23,960,015	$143,760,140	$12,703,066
2021	$28,610,140	$20,910,058	$158,874,886	$7,700,082
2020	$39,284,236	$21,995,565	$128,341,666	$17,288,671
2019	$25,682,598	$21,115,786	$122,482,374	$4,566,812

NATIONAL CONFERENCE OF BAR EXAMINERS