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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of Governors approves the retention of the independent accountants who prepare the NCBJ reviewed financial statements. The NCBJ Finance Committee and Board of Governors review and provide ultimate oversight for the preparation of the NCBJ reviewed financial statements. NCBJ follows the accounting guidance related to uncertainty in income taxes, but has no liability for uncertain tax positions.</ExplanationTxt>
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          <City>Washington</City>
          <State>DC</State>
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          <State>MA</State>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>Officers and members of the Board of Governors are required to disclose annually to the NCBJ all offices and directorships they hold, as well as potential conflicts of interest.The outside employment and business activities of federal judges are substantially restricted by, among other things, the Code of Judicial Conduct for United States Judges. Judges are required to file Annual Financial Disclosure Forms with the Committee on Financial Disclosure of the Judicial Conference of the United States which are available, upon request, to the public. The Financial Disclosure Reports require judges to disclose their outside employment and business activities, which are monitored by the Judicial Conference of the United States. Also, various federal statutes govern the conduct and recusal of federal judges as a result of their outside activities. As a result of the restrictions on their outside activities, a substantial majority of our bankruptcy judge members are not engaged in for profit activities other than teaching and writing.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Compensation for the independent contractor that provides Executive Director services for the NCBJ is determined by vote, following deliberation, of the Board of Governors.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
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