Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
FBI NATIONAL ACADEMY ASSOCIATES INC
Employer identification number
52-6080524
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
933,474
447,706
367,456
488,523
367,000
2,604,159
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......
110,162
2,010,280
2,171,579
2,382,588
2,535,133
9,209,742
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
951,285
885,616
311,600
357,350
264,650
2,770,501
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..
20,000
20,000
20,000
10,000
10,000
80,000
6
Total. Add lines 1 through 5.
2,014,921
3,363,602
2,870,635
3,238,461
3,176,783
14,664,402
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
80,405
80,405
c
Add lines 7a and 7b..
80,405
80,405
8
Public support (Subtract line 7c from line 6.)
14,583,997
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
2,014,921
3,363,602
2,870,635
3,238,461
3,176,783
14,664,402
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
62,751
53,230
88,651
105,642
103,185
413,459
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
62,751
53,230
88,651
105,642
103,185
413,459
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
-10,756
69,076
62,851
24,546
145,717
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
60
60
13
Total support. (Add lines 9, 10c, 11, and 12.)..
2,066,916
3,416,832
3,028,422
3,406,954
3,304,514
15,223,638
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
95.800 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
94.620 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
2.720 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
3.280 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
FBI NATIONAL ACADEMY ASSOCIATES INC
Employer identification number
52-6080524
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THE ORGANIZATION'S MEMBERSHIP CONSISTS OF LAW ENFORCEMENT LEADERS WHO HAVE COMPLETED THE FBI'S PRESTIGIOUS NATIONAL ACADEMY (NA) PROGRAM.
FORM 990, PART VI, SECTION A, LINE 7A
ELECTION OF MEMBERS AND THEIR RIGHTS - ANY MEMBER IN GOOD STANDING MAY RUN FOR ELECTION AS HIS/HER SECTION'S, SECTION REPRESENTATIVE TO THE ASSOCIATION'S EXECUTIVE BOARD. A SECTION REPRESENTATIVE IS SELECTED (IF ONLY ONE CANDIDATE) OR ELECTED BY BALLOT, BY THE MEMBERSHIP, AT EACH ASSOCIATION ANNUAL CONFERENCE.
FORM 990, PART VI, SECTION A, LINE 7B
DECISIONS SUBJECT TO APPROVAL OF MEMBERS - CHANGES MADE BY THE EXECUTIVE BOARD TO THE ASSOCIATION'S CONSTITUTION AND BY-LAWS ARE SUBJECT TO APPROVAL BY THE MEMBERS. CHANGES OR AMENDMENTS TO THE CONSTITUTION REQUIRE AT LEAST TWO-THIRDS OF THOSE MEMBERS WHO VOTE ON SUCH AMENDMENTS TO VOTE IN FAVOR. MEMBERS MAY MAKE, ALTER, AMEND AND/OR REPEAL THE BY-LAWS ESTABLISHED BY THE EXECUTIVE BOARD AT ANY ANNUAL MEETING OR AT A SPECIAL MEETING CALLED BY THE ASSOCIATION'S EXECUTIVE BOARD BY A TWO-THIRDS MAJORITY OF THE VOTING MEMBERS PRESENT AT THE MEETING.
FORM 990, PART VI, SECTION B, LINE 11
THE TAX RETURN IS REVIEWED FIRST BY MEMBERS OF THE FINANCE COMMITTEE AND THEN THE FULL EXECUTIVE BOARD BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 15A
THE EXECUTIVE BOARD REVIEWS AND DETERMINES COMPENSATION OF THE EXECUTIVE DIRECTOR BASED ON COMPENSATION FOR SIMILAR LAW ENFORCEMENT ASSOCIATIONS AS WELL AS THE DIRECTOR'S PERSONAL SKILLS. THE ASSOCIATION'S FULL GOVERNING BODY ESTABLISHED AN OVERSIGHT COMMITTEE TO REVIEW COMPENSATION FOR THE EXECUTIVE OFFICE EMPLOYEES, WHICH INCLUDES THE EXECUTIVE DIRECTOR. THE COMMITTEE HAS BEEN CHARGED WITH THE REVIEW FOR FOUR YEARS. PREVIOUSLY, THE COMPENSATION HAS BEEN BASED ON A COMPARISON WITH LIKE SIZED LAW ENFORCEMENT ASSOCIATIONS. THE EXECUTIVE DIRECTOR HAS RESPONSIBILITY FOR HIRING OF OTHER KEY EMPLOYEES IN THE EXECUTIVE OFFICE. THE EXECUTIVE DIRECTOR USES COMPARABILITY DATA AND INVOLVES THE ASSOCIATION'S PRESIDENT IN DETERMINING APPROPRIATE COMPENSATION. EMPLOYEE SALARIES ARE ALSO PART OF THE ASSOCIATION'S EXECUTIVE BOARD'S BUDGET PROCESS. THE OVERSIGHT COMMITTEE INTERVIEWED ALL EMPLOYEES IN THE CURRENT YEAR. ALSO, THE VOTING MEMBERS OF THE EXECUTIVE BOARD EXAMINED ALL EMPLOYEE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19
THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C
THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.