Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 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 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 10,212,770 | 10,017,047 | 11,194,128 | 11,686,607 | 12,418,164 | 55,528,716 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | 0 | 0 | 0 | 0 | 0 |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 4 | Total. Add lines 1 through 3 | 10,212,770 | 10,017,047 | 11,194,128 | 11,686,607 | 12,418,164 | 55,528,716 |
| 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).. | 3,159,794 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 52,368,922 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 10,212,770 | 10,017,047 | 11,194,128 | 11,686,607 | 12,418,164 | 55,528,716 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 9,449 | 6,289 | 7,091 | 48,279 | 48,488 | 119,596 |
| 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.).. | 1,780 | 425 | 0 | 0 | 0 | 2,205 |
| 11 | Total support. Add lines 7 through 10. | 55,650,928 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 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 1-1/2% 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 .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 | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 | Proceeds from settlement agreement. |
| Software ID: | 15000352 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section A, Line 6 | The NCJFCJ is a judicial membership organization, as well as a charitable, educational organization. |
| Form 990, Part VI, Section A, Line 7a | The NCJFCJ members with voting privileges include judicial members (Active members), past presidents (Life members) and non-judicial individuals or organization representatives (Sustaining members). The Nominating Committee recommends judicial candidates to the Voting members. Voting members elect judicial Directors at the Annual Conference by majority vote. Non-judicial Directors are elected by the Board of Directors. If there is a tie vote after the casting of 3 ballots, the Presiding Officer shall be called upon to cast a vote in order to break the tie. If a judicial Director position becomes vacant, the position remains vacant until the next Annual Conference, unless the Executive Committee determines it is necessary to fill the vacancy or the number of Directors falls below the minimum. If either occurs, the vacancy will be filled from candidates interviewed by the Nominating committee at the previous Annual Conference by majority vote of the remaining Directors until the next Annual Conference, at which time the vacancy will be voted upon by the members with other open Director positions to fill the remainder of the unexpired term. The Voting members shall have the right to fill such unexpired term of office (whether or not the same had been temporarily filled by the remaining Directors) at any meeting of the Members called for that purpose. If a non-judicial Director position becomes vacant, the office shall be filled by a majority vote of the remaining Directors, at such time a viable candidate becomes available and is recommended by the Development Committee. Any person may, in recognition of outstanding service and contribution to the furtherance of the purposes of this Council, be elected an Honorary Member of the Council upon recommendation of the Board of Directors and approval at the next annual meeting of the members entitled to vote. |
| Form 990, Part VI, Section A, Line 7b | Voting members vote on the following items: Bylaws amendments are submitted to the Governance Committee, and proposed to the Board of Directors at their next meeting. Amendments should be considered and approved or disapproved by majority vote of the Directors. Bylaws or Articles of Incorporation amendments approved by the Board of Directors should be noticed to voting members 30 days prior to the Annual Conference membership meeting. Provided a quorum is present, Bylaws or Articles of Incorporation amendments will be considered effective if two-thirds of voting members approve. A petition signed by 20% of voting members can place any proposed amendment to the Bylaws or Articles of Incorporation on the agenda for voting upon at the Annual Conference membership meeting, provided that the petition is presented to the President 60 days prior to the Annual Conference membership meeting. Notice to the voting membership must be provided 30 days prior to the meeting. Notwithstanding the above, except for Articles regarding extraordinary transactions, the Bylaws or Articles of Incorporation may also be amended at any time by a vote of two-thirds of the Board of Directors provided the Board has noticed and solicited input from the membership 30 days prior to voting on the proposed amendment. All Extraordinary Transactions (as defined below) must be authorized and approved by a majority of both (1) the Board of Directors, and (2) the Voting Members at a meeting called for such purpose where a quorum is present. The term "Extraordinary Transactions" shall mean each of the following: (a) any lease, exchange, transfer, mortgage or other disposition of all, or substantially all, the assets of the Council (provided, that the Directors shall have the power to abandon such proposed sale, lease, exchange, transfer, or other disposition, subject to the contract rights of third persons, if such power of abandonment is conferred upon the Directors by the terms of the transaction or by the same vote of the voting Members and at the same or any subsequent meeting of the voting Members at which the transaction is authorized by the Members), (b) any merger or consolidation of the Council into another corporation, provided, however, that the surviving or new corporation, as the case may be, resulting from such merger or consolidation must be a corporation, either domestic or foreign, organized for charitable and/or educational purposes, (c) confession of a judgment against the Council, (d) any assignment for the benefit of creditors or filing of a voluntary petition under the federal Bankruptcy Code or state insolvency law on behalf of the Council, (e) any action in contravention of these Bylaws or the Council's Articles of Incorporation, and (f) approval of the voluntary dissolution of the Council or revoking proceedings therefore. Policy statements and resolutions represent the official positions of the Council. Resolutions or policy statements presented to the Board but not passed by a two-thirds majority of the Board of Directors, are presented to the membership at the annual meeting and adopted by a majority vote. Recommendations to support legislation shall be adopted if approved by a majority vote of the voting members of the Board of Directors. If the recommendation is adopted by less than a two-thirds vote of the entire Board of Directors, a motion by three or more Directors may request the matter be submitted to a vote by the membership of NCJFCJ. A majority vote of the members voting shall adopt the legislative recommendation. When time is of the essence, the Executive Committee has the authority to take an official position on behalf of the Council. When the EC takes action, the matter is submitted to the Board of Directors for ratification as soon as practicable. The Membership is notified electronically or by other means of any public policy supported by the Council's Board of Directors. |
| Form 990, Part VI, Section B, Line 11b | The Chief Financial Officer (CFO) prepares a timeline for preparation and review of the Form 990 subsequent to the issuance of the audited financial reports. Also at that time, the CFO makes a presentation to the Board that addresses any changes that may have occurred in reporting requirements since the last filing, if any. The Form 990 is prepared 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 return is prepared by the CFO and forwarded to the independent accountants for review. The Form 990 is then sent electronically to the full Board of Directors for review prior to being submitted to the IRS. |
| Form 990, Part VI, Section B, Line 12c | Conflict of Interest Policy All NCJFCJ employees and Board members are required to complete a Conflict of Interest (COI) 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 COI policy, signing the COI Policy Acknowledgment Form and Disclosure Form, and returning them as directed. These forms must be signed annually or as necessary. The purpose of the Conflict of Interest Policy is to protect the NCJFCJ's 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 Directors 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, 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 CEO shall make the determination as to whether in any given situation recusal will be sufficient to mitigate the apparent or actual conflict of interest, or in the case of the CEO, such determinations will be made by the President of the NCJFCJ. In the case of an apparent or actual conflict of interest involving Officers, Directors, or committee members, such determinations will be made by the Audit Committee or NCJFCJ 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. All individuals within the organization, including Officers, Board of Directors 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. 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. The COI Policy defines interested persons, financial interests, and other interests. The Policy outlines procedures regarding duty to disclose, addressing a conflict of interest and violations of the COI Policy. Records shall be kept of all deliberations of the appropriate authority. The Policy states what shall be covered in the Acknowledgment Form and mandates periodic reviews. Adherence to the COI is monitored by the CEO's Office, Chief Administrative Officer and Chief Financial Officer. Human Resources is responsible for providing each new employee with the Conflict of Interest policy and forms and a timeline for returning the Acknowledgment and Disclosure forms to the Executive Assistant. Annual dissemination of the policy and forms is conducted for staff at the beginning of the calendar year, and for Board and Committee members after committee appointments are made by the NCJFCJ President, either July or August of each year. Periodically throughout the year, reminders are given, asking that new Disclosure forms be submitted if there is anything new to report since the individual last completed a Disclosure form. Receipt of the Acknowledgment and Disclosure forms are tracked by the Executive Assistant. Forms received by staff are then forwarded to Human Resources and maintained with personnel records. Forms received from Board and Committee members are maintained in the CAO's office. Followup is done by staff, or referred to the Executive Committee to ensure that each Board member or staff, and relevant Committee members, submit the Acknowledgment and Disclosure forms annually, at a minimum. Each Disclosure form is reviewed for responses, relationships or any potential conflicts are recorded on a master disclosure list, and potential conflicts are reviewed and acted upon according to procedures outlined in the COI Policy. |
| Form 990, Part VI, Section B, Line 15 | The compensation for the CEO is determined by the President of the Board of Directors. The President receives input on the amount of compensation from the Executive Committee and Directors. 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 Finance Committee reviews comparability data for all senior management positions and makes a presentation of the comparability data to the full Board of Directors in executive session. The Board then discusses the comparability data and makes a decision with a vote of the full Board of Directors as to the reasonableness of the organization's executive compensation. The deliberation is contemporaneously substantiated in the written minutes of the meeting. |
| 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). |
| Software ID: | 15000352 |
| Software Version: | v1.00 |