| Return Reference | Explanation |
|---|---|
| Form 990, Part VI, Section B, line 11b | The organization board reviews the IRS Form 990 prior to its filing with the IRS and State Taxing Authorities. |
| Form 990, Part VI, Section B, line 12c | National Black Prosecutors Association (the Organization) is committed to the highest standards of ethical conduct, fiscal integrity, and accountability. This Policy establishes procedures for (a) identifying and managing conflicts of interest, and (b) reporting and protecting individuals who report suspected improper activities. This Policy applies to all members of the Board of Directors, officers, employees, volunteers, committee members, chapter officers, and chapter board members of the Organization and its affiliated chapters (collectively, Covered Persons). A conflict of interest arises when a Covered Person's personal, financial, or professional interests could improperly influence or appear to influence their judgment or actions on behalf of the Organization. Examples include, but are not limited to: A financial interest in any entity with which the Organization is considering a transaction or arrangement. A family or close personal relationship with a vendor, contractor, or service provider. Serving in a leadership role with a competing organization or a vendor of the Organization. Receiving compensation, gifts, or other benefits from entities doing business with the Organization. Using the Organization name, resources, or relationships for personal gain. Each Covered Person must: Disclose promptly any actual, potential, or perceived conflict of interest to the Board Chair or designated Conflict of Interest Officer, using the Annual Disclosure Form (Exhibit A). Complete and sign the Annual Conflict of Interest Disclosure Form at the beginning of each fiscal year and upon election, appointment, or assumption of a new role. Update their disclosure promptly whenever a new conflict arises during the year. Upon disclosure of a potential conflict: The Covered Person shall recuse themselves from all Board or committee discussions, deliberations, and votes on the matter in which they have a conflict. The recused person shall leave the meeting room (or virtual session) during such discussions and shall not attempt to influence the outcome. The Board or relevant committee shall determine, by majority vote of disinterested members, whether a conflict exists and how to proceed. Approved transactions involving a conflict must be on terms no less favorable than those available from unrelated third parties, and approval must be documented in the minutes. Chapter leaders must apply the same disclosure and recusal procedures at the chapter level, and must report material conflicts to the national Board within 30 days. No Covered Person shall use their position with the Organization to obtain a personal financial benefit beyond the reasonable compensation approved by the Board. No Organization funds, assets, or resources shall be used for personal benefit. All completed Disclosure Forms and the minutes reflecting any conflict-related recusal or decision shall be retained in the Organization's permanent records in accordance with the Document Retention Policy. |
| Form 990, Part VI, Section B, line 15 | The Organization encourages all Covered Persons to report in good faith any reasonable belief that the Organization or any of its chapters has engaged in, or is about to engage in, an illegal act, a violation of this Policy, or a serious breach of fiduciary duty, including but not limited to: Fraud, embezzlement, theft, or misappropriation of funds. Financial misreporting or material inaccuracies in financial statements. Violations of federal, state, or local law. Misuse or waste of the Organizations assets. Violations of the Organizations Code of Conduct, Conflict of Interest Policy, or other governing policies. Retaliation against any person for making a good-faith report. Covered Persons who become aware of or suspect a violation should report it through one of the following channels: Directly to the Board Chair or Treasurer. In writing, delivered confidentially to the Audit Committee (where established). By email to the Organization designated reporting address: treasurer@blackprosecutors.org. By mail to: National Black Prosecutors Association, 1507 East 53rd Street, Suite 108, Chicago, IL 60615, Attention: Board Chair (marked Confidential). Anonymously, by submitting a sealed written statement delivered to the Board Chair at the mailing address above, marked Confidential Whistleblower Report. Reports may be made anonymously; however, providing contact information allows the Organization to follow up and conduct a more thorough investigation. Anonymous reports will be accepted and investigated to the extent practicable based on the information provided. The Organization strictly prohibits retaliation against any Covered Person who, in good faith: Reports a suspected violation under this Policy. Participates in or assists with an investigation of a suspected violation. Refuses to participate in any activity that violates this Policy or applicable law. Retaliation includes, but is not limited to, termination, demotion, suspension, threats, harassment, or any other adverse action. Any Covered Person found to have engaged in retaliation will be subject to disciplinary action up to and including removal from office or dismissal from volunteer service. This non-retaliation provision does not protect individuals who make reports that are knowingly false, frivolous, or made in bad faith. Upon receipt of a report, the Board Chair (or the Audit Committee Chair, if established) shall: Acknowledge receipt of the report within 10 business days (if a contact is provided). Designate a disinterested person or committee to investigate the matter. Conduct a prompt, thorough, and impartial investigation. Maintain confidentiality to the extent practicable and consistent with the need to investigate and take corrective action. Report findings and recommended actions to the full Board. Document the investigation and its outcome, retaining records per the Document Retention Policy. If the report implicates the Board Chair, the investigation shall be overseen by the next most senior uninvolved officer (e.g., Vice Chair or Treasurer). Each chapter of the Organization is required to adopt and implement this Policy, or a policy that is no less stringent than this Policy. Chapter leaders must ensure that all chapter Covered Persons receive, review, and acknowledge this Policy annually. Reports of potential violations at the chapter level must be reported to the National Board Chair within 15 business days of the chapters receipt of such report. All Covered Persons are required to sign and return the Annual Acknowledgment Form (Exhibit B) confirming receipt, review, and understanding of this Policy. Signed acknowledgments shall be maintained in the Organization's records. The Board of Directors is responsible for administering this Policy and shall review it at least every two years, or more frequently as circumstances require. The Board may amend this Policy by a majority vote. Material amendments shall be communicated to all Covered Persons within 30 days of adoption. |
| Form 990, Part VI, Section C, line 19 | Governing documents are avaialbe upon request. |
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