Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year
(or fiscal year beginning in)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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)
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(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (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 VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 88,397 | 30,722 | 45,549 | 611,392 | 51 | 776,111 |
| 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 | 3,322,374 | 3,532,002 | 2,972,840 | 3,477,570 | 4,462,584 | 17,767,370 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 371,543 | 16,371 | 1,030 | 18,745 | 18,567 | 426,256 |
| 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 | 3,782,314 | 3,579,095 | 3,019,419 | 4,107,707 | 4,481,202 | 18,969,737 |
| 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. | 1,280,825 | 1,328,809 | 1,275,700 | 1,798,814 | 1,964,694 | 7,648,842 |
| c | Add lines 7a and 7b.. | 1,280,825 | 1,328,809 | 1,275,700 | 1,798,814 | 1,964,694 | 7,648,842 |
| 8 | Public support. (Subtract line 7c from line 6.) | 11,320,895 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2017 | (b) 2018 | (c) 2019 | (d) 2020 | (e) 2021 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 3,782,314 | 3,579,095 | 3,019,419 | 4,107,707 | 4,481,202 | 18,969,737 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 97,049 | 96,936 | 96,784 | 86,737 | 78,476 | 455,982 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 97,049 | 96,936 | 96,784 | 86,737 | 78,476 | 455,982 |
| 11 | Net income from unrelated business activities not included on 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.).. | 3,879,363 | 3,676,031 | 3,116,203 | 4,194,444 | 4,559,678 | 19,425,719 |
| 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) |
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| 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): |
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| 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 0.015 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 0.035 | 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 | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2021 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2021 |
(iii) Distributable Amount for 2021 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2021 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2021 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2021: | ||||
| a From 2016....... | ||||
| b From 2017....... | ||||
| c From 2018....... | ||||
| d From 2019....... | ||||
| e From 2020....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2021 distributable amount | ||||
|
i
Carryover from 2016 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2021 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2021 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2021, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2021. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2022. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2017..... | ||||
| b Excess from 2018..... | ||||
| c Excess from 2019..... | ||||
| d Excess from 2020..... | ||||
| e Excess from 2021..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1, Description of Organization Mission: | To be the voice of America's prosecutors and to support their efforts to protect the rights and safety of the people. |
| Form 990, Part VI, Section A, line 1a | Executive Committee: The President may designate up to twelve, but not less than eight directors, one of whom shall be an Associate Director, and together with the President, President-Elect, Chair of the Board, Secretary-Treasurer, and a member in good standing of the National Association of Prosecutor Coordinators nominated by the Board of Directors of NAPC and designated by the President shall constitute an Executive Committee. The Associate Director and prosecutor coordinator must be members of the Association. The designation of such committee and the delegation thereto of authority shall not operate to relieve the Board of Directors or any member thereof of any responsibility imposed by law. The Executive Committee, when the Board of Directors is not in session, shall have and exercise all of the authority of the Board of Directors in the management of the Association except to the extent, if any, that such authority shall be limited by the Board of Directors or the bylaws. Further, the Executive Committee shall supervise and assist the Executive Director in policy matters concerning the management of the corporate office. The Executive Committee is the screening committee for summer conference site selection, submitting at least two but not more than three sites to the full board, after screening all applicants. The Executive Committee shall not have the authority of the Board of Directors in reference to: (a) amending, altering, or repealing the Bylaws; (b) electing, appointing or removing the Executive Director or any officer of the Association, however, the Executive Committee may suspend the Executive Director, with or without pay, pending review by the Board of Directors at a regular or special meeting; (c) amending the articles of incorporation; (d) adopting a plan of merger or adopting a plan of consolidation with another Association; (e) authorizing the sale, lease, exchange, or mortgage of all or substantially all of the property and assets of the Association; (f) authorizing the voluntary dissolution of the Association or revoking proceedings therefore or adopting a plan for distribution of the assets of the Association. |
| Form 990, Part VI, Section A, line 6 | Chief elected or appointed prosecuting attorneys, state attorneys general acting as chief elected or appointed prosecuting attorneys in districts, counties, parishes, or municipalities, territories or possessions of the United States of America, and employed municipal prosecutors who do not do criminal defense work, are eligible for Active Membership. Assistant or deputy prosecutors in an active member's office, attorneys at law who enforce military or criminal law as a U.S. armed forces member, and U.S. attorneys, assistant U.S. attorneys, and attorneys in U.S. attorney general's office are eligible for Associate Membership. Attorneys serving the dominion of Canada or any other country or any of their political subdivisions who, were he or she similarly employed in the USA would be eligible for Associate Membership, are eligible for Associate Membership. Office administrators or anyone of similar title and function in an active member's office are eligible for Administrator Membership. Former Board of Directors members whose terms of office have expired are eligible for Board Alumni Membership. Executive Directors, prosecutor coordinators of state prosecuting attorney associations or persons who have the responsibility of administering the training needs of any group of prosecuting attorneys are eligible for Executive Director Membership. Investigators in an active member's office are eligible for Investigator Membership. Students attending an accredited law school and working towards an L.L.B. or J.D. are eligible for Law Student Membership. Secretaries, paralegals, automation specialists, public relations directors, and any clerical staff with similar titles or functions in an active member's office are eligible for Prosecutors Support Personnel Membership. Persons or corporations who donate funds to assist in carrying out and furthering the Association's purposes and are invited by the Board of Directors are eligible for Sustaining Membership. |
| Form 990, Part VI, Section A, line 7a | Members of the organization who are also members of the Board of Directors have the power to elect or appoint members of the governing body. |
| Form 990, Part VI, Section B, line 11b | The Form 990 is reviewed by the outsourced accounting staff and by the Executive Director and Executive Committee before it is filed. A copy of the Form 990 is then made available to each member of the Board of Directors. |
| Form 990, Part VI, Section B, line 12c | Annually, the Association distributes to each director, principal officer, and member of a committee with governing Board delegated powers, its Board conflict of interest policy, which contains a statement to sign to affirm that 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 NDAA 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. The policy contains the procedures to follow to disclose potential conflicts, determine whether a conflict exists and address it, and take appropriate disciplinary and corrective action. |
| Form 990, Part VI, Section B, line 15 | The Executive Committee reviews the compensation of the Executive Director when it comes time for her or his performance review, after which, the new salary level is communicated to her or him. The Executive Committee reviews the salaries of all other employees with the Executive Director in executive session to discuss salary levels if asked. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and audited financial statements are not generally made available to the general public, but if requests for copies of these documents were to be received, the Association would consider making them available to the requester. |
| Form 990, Part XI, line 9: | Loss on early termination of office lease -173,206. |
| Form 990, Part XII, Line 2c: | The Association has an Audit Committee that selects an independent accountant and oversees the audit of the organization's financial statements. The audit oversight process has not changed from prior years. |
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