| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,892,556 | 2,128,844 | 1,579,703 | 3,305,956 | 4,761,080 | 13,668,139 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,892,556 | 2,128,844 | 1,579,703 | 3,305,956 | 4,761,080 | 13,668,139 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 4,562,993 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,105,146 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,892,556 | 2,128,844 | 1,579,703 | 3,305,956 | 4,761,080 | 13,668,139 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 611,901 | 585,729 | 506,073 | 595,619 | 804,431 | 3,103,753 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 9,385 | 9,385 | ||||
| 11 | Total support. Add lines 7 through 10 | 16,781,277 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | GOVERNMENT TAX CREDIT - 2021 AMOUNT: $ 9,385. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | ARTICLE I, SECTION 3 WAS REVISED TO INCORPORATE NCCER'S UPDATED MISSION AND VISION STATEMENTS AND REPLACE OUTDATED TERMINOLOGY REFERRING TO NCCER PRODUCTS AND SYSTEMS. ARTICLE II, SECTION 1(A) WAS REVISED TO CLARIFY THAT THE TERM LOCAL CHAPTERS WAS INTENDED TO REFER TO ASSOCIATION CHAPTERS. ARTICLE II, SECTION 1(B) WAS REVISED TO UPDATE THE DEFINITION OF GENERAL PARTNER AND DELETE THE UNUSED LIMITED PARTNER CATEGORY. ARTICLE II, SECTION 1(D) WAS REVISED TO CLARIFY THE DEFINITION OF AT-LARGE BOARD MEMBERS. ARTICLE III, SECTION 1 WAS REVISED TO CORRECT THE NUMBERS OF BOARD MEMBERS ASSOCIATED WITH EACH MEMBERSHIP CATEGORY (E.G. APPOINTED, ELECTED, OFFICERS) TO ALIGN WITH CURRENT PRACTICE. VERBIAGE WAS ALSO ADDED AND DELETED FOR CONSISTENCY WITH CHANGES TO GENERAL PARTNER AND LIMITED PARTNER TERMINOLOGY AT ARTICLE II, SECTION 1(B). FINALLY, SECTIONS 1(C) AND 1(D) WERE REVISED TO EXPLICITLY STATE THAT THE CHAIR, VICE CHAIR, TREASURER AND PRESIDENT/CEO OF NCCER ARE COUNTED AS BOARD MEMBERS. ARTICLE III, SECTION 3 WAS REVISED TO ADJUST THE PERMISSIBLE TERMS OF OFFICE FOR BOARD MEMBERS AND TO OUTLINE A PROCESS FOR GRANTING TERM EXTENSIONS TO BOARD MEMBERS. ARTICLE III, SECTION 10 WAS REVISED TO DELETE AN OUTDATED REFERENCE TO POSTAL MAILING OF MEETING NOTICES AND TO REVISE TERMINOLOGY TO BE GENDER NEUTRAL. ARTICLE IV, SECTION 1 WAS REVISED TO CREATE FLEXIBILITY FOR THE BOARD BY ADJUSTING TERM LIMIT RULES FOR OFFICERS. ARTICLE V, SECTION 6 WAS REVISED TO IMPROVE READABILITY AND DELETE REFERENCES TO PARTNERING ORGANIZATIONS SERVING ON THE BUDGET AND FINANCE COMMITTEE. THESE REVISIONS WERE ALSO NEEDED TO ENSURE CONSISTENCY WITH CHANGES TO GENERAL PARTNER AND LIMITED PARTNER TERMINOLOGY AT ARTICLE II, SECTION 1(B). ARTICLE V, SECTION 7(A) WAS REVISED TO ADJUST THE NUMBER OF APPOINTED MEMBERS WHO CAN SERVE ON THE NOMINATING COMMITTEE AND TO ENSURE CONSISTENCY WITH CHANGES TO GENERAL PARTNER AND LIMITED PARTNER VERBIAGE AT ARTICLE II, SECTION 1(B). ARTICLE V, SECTION 7(B) WAS REVISED TO CLARIFY THE TIMING REQUIREMENTS FOR THE NOMINATION OF BOARD MEMBERS BY THE NOMINATING COMMITTEE. ARTICLE V, SECTION 8 WAS REVISED TO DELETE INTERIM LANGUAGE INSERTED DURING THE MOST RECENT PRIOR BYLAWS REVISION RELATING TO THE ESTABLISHMENT OF THE COUNCIL OF PAST CHAIRS. REFERENCES TO THE USE OF VIRTUAL MEETING PLATFORMS WERE ADDED GLOBALLY ALONGSIDE ALL EXISTING REFERENCES TO SENDING MEETING NOTICES AND CONDUCTING MEETINGS OR VOTES BY TELECONFERENCE. REFERENCES TO THE CHIEF FINANCIAL OFFICER OF NCCER WERE REVISED GLOBALLY TO "CFO/DIRECTOR OF FINANCE." |
| FORM 990, PART VI, SECTION A, LINE 6 |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|
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF TRUSTEES, INCLUDING OFFICERS, SHALL CONSIST OF UP TO 28 INDIVIDUALS TO INCLUDE 13 INDIVIDUALS ELECTED BY THE BOARD OF TRUSTEES, THE NATIONAL PRESIDENT OR CHAIRMAN OF EACH GENERAL PARTNER ASSOCIATION OR A REPRESENTATIVE APPOINTED FROM THEIR EXECUTIVE COMMITTEE, AND A TREASURER WITH APPROPRIATE KNOWLEDGE AND EXPERIENCE, SELECTED AND APPOINTED BY THE CHAIRPERSON AND UP TO ELEVEN INDIVIDUALS APPOINTED BY THE CHAIRPERSON, WITH THE ADVICE AND CONSENT OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 11B | BEFORE FILING, A FINAL COPY OF THE FORM 990 IS SENT TO THE DIRECTOR OF FINANCE FOR REVIEW ON BEHALF OF THE EXECUTIVE COMMITTEE (BOARD CHAIRMAN, PAST CHAIR, AND INCOMING CHAIR). |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT CONSISTS OF THE CHAIRMAN, VICE CHAIRMAN, IMMEDIATE PAST CHAIRMAN AND SECRETARY/TREASURER THAT MEET ANNUALLY TO REVIEW AND APPROVE THE SALARY OF THE PRESIDENT (CEO). THE PRESIDENT IS SOLELY RESPONSIBLE FOR REVIEWING AND APPROVING THE COMPENSATION OF ALL OTHER EMPLOYEES INCLUDING OFFICERS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Software ID: | |
| Software Version: |