Attach to Form 990 or Form 990-EZ.
See separate instructions.| (i) Name of supported organization |
(ii) EIN |
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) |
(iv) Is the organization in col. (i) listed in your governing document? |
(v) Did you notify the organization in col. (i) of your support? |
(vi) Is the organization in col. (i) organized in the U.S.? |
(vii) Amount of support? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| (1)
NATIONAL COUNCIL OF JUVENILE FAMILY COURT JUDGES |
362486896 | 501(c)(3) | Yes | Yes | Yes | 762,274 | |||
| Total | 762,274 | ||||||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 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.. | ||||||
| 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).. | ||||||
| 6 | Public Support. Subtract line 5 from line 4. | ||||||
| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | ||||||
| 11 | Total support (Add lines 7 through 10). | ||||||






| Calendar year(or fiscal year beginning in) | (a) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (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) 2007 | (b) 2008 | (c) 2009 | (d) 2010 | (e) 2011 | (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 in 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 IV.) | ||||||
| 13 | Total support (Add lines 9, 10c, 11 and 12.). | ||||||




| Facts And Circumstances Test |
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| Explanation |
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| Software ID: | 11000129 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
|---|---|---|
| F990_P06_S0A_L08b | Form 990, Part VI, Section A, Line 8b | There are no committees under the governing body. |
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | The Chief Financial Officer (CFO) prepares the Form 990 based on the audited financial statements. Typically due to timing, an extension of time to file is needed to ensure a complete and accurate return. The Form 990 is sent electronically to all members of the Board of Trustees for review and comment. Approximately a week is allotted for Board review prior to the filing of the return electronically with the IRS. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | All NCJFCJ employees and Board members are required to complete a Conflict of Interest Training within 30 days of date of hire or joining the Board. Employees, officers, Board members, committee members and others are also responsible for reading the policy below, signing the Conflict of Interest Policy Acknowledgment Form and Disclosure Form, and returning them as directed. As noted below, these forms must be signed annually or as necessary. Article I. Purpose The purpose of the Conflict of Interest Policy is to protect the National Council of Juvenile and Family Court Judges' interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer, staff member, committee member or director of the organization or might result in a possible excess benefit transaction. No Officer, Board of Trustees member, committee member, director or employee of the NCJFCJ shall participate personally through decisions, approvals, disapprovals, recommendations, or other actions in any circumstance or particular matter involving the expenditure of grant or contract funds where, to his or her knowledge, he or she, his or her immediate family, business partners, or organizations other than the NCJFCJ in which he or she is serving as an officer, director, trustee, partner, or employee, or any person or organization with whom the employee is negotiating or has any arrangement concerning prospective employment has an apparent or actual financial interest in the transaction. The Executive Director shall make the determination as to whether in any given situation recusal will be sufficient to mitigate the apparent or actual conflict of interest. In the case of an apparent or actual conflict of interest involving the Executive Director, such determinations will be made by the President of the NCJFCJ. In the case of an apparent or actual conflict of interest involving Officers, Trustee members, or committee members, such determinations will be made by the Audit Committee or National Council Conduct Committee, depending upon the nature of the conflict. In addition, in the use of grant or contract funds, interested persons should avoid even the appearance of: Using his or her position for private gain; Giving preferential treatment to any person; Losing complete independence or impartiality; Making decisions outside normal administrative procedures; or, Adversely affecting the confidence of the public in the integrity of the NCJFCJ and its programs. The Audit Committee shall address all reported concerns or complaints regarding corporate accounting practices, internal controls or auditing, and shall be immediately notified of any such complaint. Interested persons are encouraged to report any concerns they may have relating to the above situations to the Executive Director or the Audit Committee. All individuals within the organization, including Officers, Board of Trustees members, directors, employees, and committee members will be required to sign a Conflict of Interest Policy Acknowledgment Form and Disclosure Form annually and as required through the year. Article II. Family and Personal Workplace Relationships It is prohibited for relatives to occupy positions in which one supervises the other or is in a position to exert direct influence on the appointment (including temporary), promotion, transfer, pay or discipline of the other. For purposes of this rule, "relative" includes: one's husband, wife, son, daughter, mother, father, brother, sister, brother-in-law, sister-in-law, son-in-law, daughter-in-law, mother-in-law, father-in-law, aunt, uncle, niece, nephew, stepparent, or stepchild; an individual residing in the same household as the employee; or an individual sharing a committed, personal relationship with an employee. Article III. Definitions 1. Interested Person Any Officer, Board of Trustee member, director, staff member, or member of a committee with governing Board delegated powers, is an interested person. 2. Financial Interest A person has a financial interest if the person has, directly or indirectly, through business, investment, or family: a. An ownership or investment interest in any entity with which the organization has a transaction or arrangement; b. A compensation arrangement with the organization or with any entity or individual with which the organization has a transaction or arrangement, including him or herself; or c. A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the organization is negotiating a transaction or arrangement . A voting member of any NCJFCJ committee who receives compensation from the organization for services, directly or indirectly, is precluded from voting on matters pertaining to that member's compensation, and is prohibited from membership on any committee regarding compensation matters and from providing information to such committees. 3. Other Interest This policy is also intended to cover potential conflicts of interest in hiring or entering into contracts on behalf of the organization where any Officer, Board of Trustee member, committee member, director or employee of the NCJFCJ may have a perceived or actual personal interest in the outcome of the hiring or contracting decision. Article IV. Procedures 1. Duty to Disclose In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the appropriate authority. 2. Procedures for Addressing the Conflict of Interest a. An interested person may make a presentation to the appropriate authority, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. b. The appropriate authority may appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. c. After exercising due diligence, the appropriate authority shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give to a conflict of interest. d. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the appropriate authority shall determine, by a majority vote where applicable, whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination a decision will be made as to whether to enter into the transaction or arrangement. 3. Violations of the Conflicts of Interest Policy a. If the appropriate authority has reasonable cause to believe an interested person has failed to disclose actual or possible conflicts of interests, it shall inform the interested person of the basis for such belief and afford the person an opportunity to explain the alleged failure to disclose. b. If, after hearing the interested person's response and after making further investigation as warranted by the circumstances, the appropriate authority determines the interested person has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Article V. Records of Proceedings Records shall be kept of all deliberations of the appropriate authority. Article VI. Annual Statements Each Officer, Board of Trustee member, Director, staff member, or member of a committee with governing Board delegated powers shall annually sign a statement, (Conflict of Interest Policy Acknowledgment Form) which affirms such person: a. Has received a copy of the Conflict of Interest policy; b. Has read and understands the Policy; c. Has agreed to comply with the Policy; and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. Each interested person shall also complete a Conflict of Interest Disclosure Form annually and as necessary throughout the year, indicating whether he or she has or knows of any possible or perceived conflicts to be considered by the appropriate authority Article VII. Periodic Reviews To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | The compensation for the CEO is determined by the NCJFCJ President of the Board of Trustees. The President receives input on the amount of compensation from the Executive Committee and Trustees. The Executive Director/CEO determines compensation for the senior management positions within the organization based upon an established compensation plan (the Executive Director/CEO is also covered under the compensation plan). Annually, the NCJFCJ Finance Committee reviews comparability data for all senior management positions and makes a presentation of the comparability data to the full NCJFCJ Board of Trustees in executive session. The Board then discusses the comparability data and makes a decision with a vote of the full Board of Trustees as to the reasonableness of the organization's executive compensation. The deliberation is contemporaneously substantiated in the written minutes of the meeting. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | The organization's governing documents, conflict of interest policy, audited financial statements, and Form 990s are available on the organization's website and available on request (either electronically or hard copy). |
| F990_P11_S00_L05 | Form 990, Part XI, Line 5 | Unrealized gain on investments. |
| Software ID: | 11000129 |
| Software Version: | v1.00 |