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      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
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        <Desc>Federal income taxes</Desc>
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        <ExplanationTxt>In June 2006, the Financial Accounting Standards Board FASB released FASB ASC 740-10, Income taxes, that provides guidance for reporting uncertainty in income taxes. For the year ended December 31, 2024, NCBA has documented its consideration of FASB ASC 740-10 and determined that no material uncertain tax positions qualify for either recognition or disclosure in the financial statements. The federal form 990, is subject to examination by the IRS generally for three years after it is filed.</ExplanationTxt>
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          <BusinessNameLine1Txt>ACA International Industry</BusinessNameLine1Txt>
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          <AddressLine1Txt>3200 Courthouse Lane</AddressLine1Txt>
          <CityNm>Eagan</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>Support debt collection member success</PurposeOfGrantTxt>
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        <PersonNm>Elizabeth Terry</PersonNm>
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        <PersonNm>Nathan Willner</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The association has one class of voting membership, which is the active member class. Active membership is available to any law firm engaged in the active practice of representing creditors in the area of retail collection law who satisfy certain qualifications defined in NCBAs bylaws. In addition, NCBA has one non-voting membership class, which is in-house counsel.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The governing documents, conflict of interest policy, and financial statements are available upon request.</ExplanationTxt>
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