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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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      <DuesAssessmentsAmt>624169</DuesAssessmentsAmt>
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      <TotalBookValueLandBuildingsAmt>5822</TotalBookValueLandBuildingsAmt>
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        <Desc>Financial derivatives and other financial products</Desc>
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      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
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        <Desc>Federal income taxes</Desc>
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        <FormAndLineReferenceDesc>X 1</FormAndLineReferenceDesc>
        <ExplanationTxt>For the year ended December 31, 2025, 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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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>NCBA monitors the use of State Creditors Bar Association grant funds through a robust application and review process that requires applicants to demonstrate clear need within the established program parameters that include need for governance and advocacy expenses. Applications are evaluated by the Grant Committee that reviews and makes recommendations, with grants capped at 5,000 per SCBA and overall annual funding levels set by the Board of Directors.</ExplanationTxt>
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        <PersonNm>Elizabeth Terry</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Nathan Willner</PersonNm>
        <TitleTxt>Government Affairs Officer</TitleTxt>
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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>
        <ExplanationTxt>The active members at the annual business meeting shall elect directors and officers whose terms are due to expire. Each active member shall have one vote which shall be cast by one representative of the law firm. Proxy voting shall not be permitted.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>NCBAs bylaws may be amended by the active membership by a vote of majority of the active members voting. The bylaws may also be amended by a majority vote of the Board of Directors under certain circumstances.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>A copy of the Form 990 is reviewed by the Executive Director. A copy is also provided to the Board of Directors for review prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>When any interest on the part of a NCBA fiduciary poses a possible conflict of interest with NCBA, the fiduciary shall 1 promptly disclose the conflict to the attention of the Executive Director and the Board of Governors of NCBA. Such notice shall be in writing and detail the possible conflict that exists. and 2 Abstain from voting on such matters relating to the conflict. The official minutes of any meeting at which such disclosure conflict was made or discussed shall reflect said disclosure and that the fiduciary abstain from voting on the member.</ExplanationTxt>
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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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