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Nonprofit · EIN 27-3191132

NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER

Tax-exempt · SAN JOSE, CA 95112

Financials

$109K$83K2023$71K$91K2024$352K$107K2025
Revenue Expenses · by fiscal year end
Financials of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$352,300$106,843$245,457$374,116$0$374,116
December 31, 2024990-EZ$71,078$91,023-$19,945$128,659$0$128,659
December 31, 2023990-EZ$109,064$82,773$26,291$148,604$0$148,604
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$345,820
Program service revenue
$0
Investment income
$6,480
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$1,450
Accounting fees
$2,000
Program services (functional)
$99,646
Management and general (functional)
$5,747
Fundraising (functional)
$1,450

Balance sheet and other

Total assets, start of year
$128,659
Total assets, end of year
$374,116
Total liabilities, end of year
$0
Net assets, end of year
$374,116
Gross unrelated business income
$6,480
Gross receipts
$352,300
Employees
0
Volunteers
0
Year formed
2010
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JAMES S SHULMANTREASURER
Trustee or director
1$0
HENRY J SOMMERPRESIDENT
Trustee or director
1$0
MATTHEW J MASONSECRETARY
Trustee or director
1$0
NORMA L HAMMESVICE PRESIDENT
Trustee or director
1$0
JOHN RAODIRECTOR
Trustee or director
1$0
DAVID YENDIRECTOR
Trustee or director
1$0
JILL MICHAUXDIRECTOR
Trustee or director
1$0
DAN PRESSDIRECTOR
Trustee or director
1$0
ANGELA K LITTWINDIRECTOR
Trustee or director
1$0
VICTOR NOSKOVDIRECTOR
Trustee or director
1$0
EDWARDS BOLTZDIRECTOR
Trustee or director
1$0
EUGENE MELCHIONNEDIRECTOR
Trustee or director
1$0
THOMAS MAYERDIRECTOR
Trustee or director
1$0
990-EZ for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
JAMES S SHULMANTREASURER1$0
HENRY J SOMMERPRESIDENT1$0
MATTHEW J MASONSECRETARY1$0
NORMA L HAMMESVICE PRESIDENT1$0
JOHN RAODIRECTOR1$0
DAVID YENDIRECTOR1$0
JILL MICHAUXDIRECTOR1$0
DAN PRESSDIRECTOR1$0
ANGELA K LITTWINDIRECTOR1$0
VICTOR NOSKOVDIRECTOR1$0
EDWARDS BOLTZDIRECTOR1$0
990-EZ for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
JAMES S SHULMANTREASURER1$0
HENRY J SOMMERPRESIDENT1$0
MATTHEW J MASONSECRETARY1$0
NORMA L HAMMESVICE PRESIDENT1$0
JOHN RAODIRECTOR1$0
DAVID YENDIRECTOR1$0
JILL MICHAUXDIRECTOR1$0
DAN PRESSDIRECTOR1$0
ANGELA K LITTWINDIRECTOR1$0
JOHN SHAFFERDIRECTOR1$0

Address and contacts

Address (IRS master file)
586 N 1ST ST STE 202, SAN JOSE, CA 95112-5362
In care of
% HENRY J SOMMER
Principal officer (990 for 2025)
JAMES S SHULMAN, 1501 THE ALAMEDA SUITE 200, SAN JOSE, CA 95126
Signed the 990
JAMES S SHULMAN, TREASURER
Phone
(408) 297-3333
Return prepared by
ECKLEY LOMBARDI GLASCOTT LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 27-3191132 or by the name NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

WORKED DIRECTLY WITH DEBTORS' ATTORNEYS AND FILED AMICUS BRIEFS IN COURTS THROUGHOUT THE COUNTRY. AN AMICUS CURIAE IS AN ENTITY OR PERSON, NOT A PARTY TO A CASE, WHO VOLUNTEERS INFORMATION TO ASSIST COURTS IN DECIDING MATTERS BEFORE IT. APPELLATE CASES ARE NORMALLY LIMITED TO THE FACTUAL RECORD AND ARGUMENTS FROM THE LOWER COURT CASE UNDER APPEAL, AND THE DEBTORS' ATTORNEYS FOCUS ON THE FACTS AND ARGUMENTS MOST FAVORABLE TO THEIR CLIENTS. WHERE RESOLUTION OF A PARTICULAR CASE MAY IMPACT CONSUMER DEBTORS THROUGHOUT THE COUNTRY, AMICUS CURIAE BRIEFS ARE A WAY TO INTRODUCE THOSE BROADER CONCERNS, SO THAT THE LARGER LEGAL EFFECTS OF COURTS' DECISIONS WILL NOT DEPEND SOLELY ON THE PARTIES DIRECTLY INVOLVED IN THE CASE. NCBRC ALSO STRIVES TO IMPACT THE NATIONAL CONVERSATION ON BANKRUPTCY LAWS AND DEBTOR RIGHTS BY INCREASING PUBLIC AWARENESS AND EDUCATION AND BY ATTRACTING MEDIA ATTENTION TO THE IMPORTANT ISSUES INVOLVED.

990 for the year ended December 31, 2025

Program accomplishments

  • WORKED DIRECTLY WITH DEBTORS' ATTORNEYS AND FILED AMICUS BRIEFS IN COURTS THROUGHOUT THE COUNTRY.
    Expenses $99,646 · revenue $345,820

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
27-3191132
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2011
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$374,116
Income (IRS master file)
$352,300

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$352,300$106,843$374,116IRS
990-EZDecember 2024$71,078$91,023$128,659XML
990-EZDecember 2023$109,064$82,773$148,604XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-3191132).

Questions about NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER

What is the EIN of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER?
The employer identification number (EIN) of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER is 27-3191132.
Is NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER?
The 990 for the year ended December 31, 2025 names JAMES S SHULMAN.
Who are the officers and directors of NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER?
The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
How much revenue does NATIONAL CONSUMER BANKRUPTCY RIGHTS CENTER have?
On its 990 for the year ended December 31, 2025 it reported revenue of $352,300, expenses of $106,843 and total assets of $374,116 at year end.

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