2024-10-05T03:29:59-07:00 2023-12-31 542054760 WILLIAMS STEARNS & ASSOCIATES PC 11250 ROGER BACON DR STE 8 RESTON VA 20190 990 2023-01-01 133000467 NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS INC NATI 7035490775 317 SOUTH PATRICK STREET ALEXANDRIA VA 223143401 WILLIAM JOHNSON EXECUTIVE DIRECTOR 7035490775 2024-05-17 true true EDWARD D WILLIAMS P00168080 7034378500 2024-10-05 2023 2024-10-15 13:58:12Z WILLIAM JOHNSON 317 S PATRICK ST ALEXANDRIA VA 223143401 1770117 false X WWW.NAPO.ORG X 1979 NY SEE SCHEDULE O 47 46 7 0 0 0 522870 335594 1029274 1120036 5458 26515 175322 94548 1732924 1576693 0 0 934363 982854 37500 37500 0 964158 770585 1936021 1790939 -203097 -214246 2547669 2616141 386208 545979 2161461 2070162 X SEE SCHEDULE O false false LEGISLATIVE POLICIES AND MEMBER SERVICES: THE RIGHTS AND INTERESTS OF LAW ENFORCEMENT OFFICERS--AMERICAS FINEST-- HAVE BEEN THE SUBJECT OF LEGISLATIVE, EXECUTIVE AND JUDICIAL ACTION IN THE NATIONS CAPITAL, WASHINGTON, D.C. FROM ISSUES OF FEDERAL FUNDING OF STATE LAW ENFORCEMENT AND ANTI-TERRORISM EFFORTS TO FEDERAL POLICY ON EMPLOYEE HEALTH, PENSION AND OTHER BENEFITS, THE ACTIONS OF CONGRESS AND ADMINISTRATION SIGNIFICANTLY IMPACT PUBLIC SAFETY INTERESTS. THESE INTERESTS MUST BE VIGOROUSLY PROTECTED IN LIGHT OF THE VITAL ROLE LAW ENFORCEMENT OFFICERS PLAY IN MAINTAINING THE PEACE AND SECURITY OF AMERICAN SOCIETY. THIS IS WHERE NAPO COMES IN. NAPO HAS ACHIEVED A NUMBER OF LEGISLATIVE AND ADMINISTRATIVE ACCOMPLISHMENTS FOR ITS CONSTITUENTS. IT HAS ALSO DEFEATED EFFORTS WHICH WOULD HAVE SERIOUSLY UNDERMINED LAW ENFORCEMENT INTERESTS. HIGHLIGHTS OF PAST EFFORTS INCLUDE: -THE JAMES ZAGRODA 9/11 HEALTH AND COMPENSATION ACT OF 2010 -THE LAW ENFORCEMENT OFFICERS SAFETY ACT (RIGHT TO CARRY LEGISLATION) -THE POLICE, FIRE AND EMERGENCY OFFICERS EDUCATIONAL ASSISTANCE ACT -LEGISLATION THAT RAISED FUNDS FOR THE PUBLIC SAFETY OFFICERS BENEFIT (PSOB) FOR OFFICERS KILLED IN THE LINE OF DUTY. -HEALTHCARE ENHANCEMENT FOR LOCAL PUBLIC SAFETY OFFICERS RETIREES ACT HIGHLIGHTS OF CURRENT EFFORTS INCLUDE: -INCREASED PUNISHMENT FOR CRIMES AGAINST LAW ENFORCEMENT OFFICERS AND INCREASED OFFICER PROTECTIONS. -FULL FUNDING FOR VITAL STATE AND LOCAL LAW ENFORCEMENT ASSISTANCE PROGRAMS THROUGH THE DEPARTMENTS OF JUSTICE AND HOMELAND SECURITY, PARTICULARLY THE COMMUNITY ORIENTED POLICING SERVICES (COPS) HIRING PROGRAM, BYRNE JUSTICE ASSISTANCE GRANT (BYRNE-JAG) PROGRAM, AND BULLETPROOF VEST PARTNERSHIP (BVP) GRANT PROGRAM -PROTECTION OF OFFICERS PENSION, HEALTHCARE AND SOCIAL SECURITY BENEFITS -INCREASED ACCESS TO MENTAL HEALTH TREATMENT FOR INDIVIDUALS WHO COME IN CONTACT WITH THE CRIMINAL JUSTICE SYSTEM AND TRAINING FOR OFFICERS WHO ENCOUNTER MENTALLY ILL OFFENDERS -REPEAL OF EXECUTIVE ORDER 13688 AND RESTORATION OF STATE AND LOCAL LAW ENFORCEMENT ACCESS TO MILITARY SURPLUS EQUIPMENT -OFFICER-WORN BODY CAMERAS POLICIES -PROTECTION OF LAW ENFORCEMENT INTERESTS IN PROPOSED AMENDMENTS TO THE ELECTRONIC COMMUNICATIONS PRIVACY ACT -GANG DETERRENCE AND PREVENTION -SUPPORT/OPPOSE JUDICIAL AND EXECUTIVE BRANCH NOMINATIONS BASED ON EVALUATIONS OF THE NOMINEES MERITS IN REGARDS TO THE LAW ENFORCEMENT COMMUNITY. CONVENTION: NAPO HOLDS AN ANNUAL CONVENTION WHERE DELGATES TAKE ACTION TO ESTABLISH NAPOS LEGISLATIVE GOALS AND PRIORITIES. ALSO, IN ELECTION YEARS, DELEGATES ISSUE ENDORSEMENTS OF CANDIDATES FOR NATIONAL AND CONGRESSIONAL OFFICES WHO HAVE EARNED LAW ENFORCEMENT SUPPORT. AMERICAS TOP COPS AWARDS PROGRAM: DISCOVERING, RECOGNIZING, AND AWARDING OUTSTANDING EXAMPLES OF LAW ENFORCEMENT SERVICE TO THE PUBLIC AND THE NATION. CONDUCTING AN ANNUAL NATIONAL AWARDS CEREMONY, MAKING KNOWN TO THE PUBLIC THE FACTS AND CIRCUMSTANCES SURROUNDING EACH CASE, WITH AN EYE TOWARDS INCREASING PUBLIC AWARENESS OF, AND RESPECT FOR, THE RULE OF LAW AND THE SACRIFICE OF LAW ENFORCMENT OFFICERS IN OUR REPUBLIC. THE NATIONAL LAW ENFORCEMENT RIGHTS CENTER, A PROJECT OF THE POLICE RESEARCH AND EDUCATION PROJECT (PREP) EXISTS TO SUPPORT AND DEFEND THE CONSTITUTIONAL AND LEGAL RIGHTS OF AMERICAN LAW ENFORCEMENT OFFICERS. THE RIGHTS CENTER HAS FILED NUMEROUS AMICUS CURIAE BRIEFS IN THE U.S. SUPREME COURT AND OTHER COURTS OF APPEAL ON BEHALF OF LAW ENFORCEMENT OFFICERS FROM ACROSS THE COUNTRY. SEMINARS: NAPO HOLDS AN ANNUAL LAW ENFORCEMENT PENSION AND BENEFITS SEMINAR. EACH YEAR NAPO HAS A LEGISLATIVE DAY ON CAPITAL HILL WHICH INCLUDES AN UPDATE ON NAPOS LEGISLATIVE PRIORITIES. THE ATTORNEY SEMINAR ADDRESSES ASPECTS OF A PUBLIC SAFETY LAWYERS PRACTICE. false false true true false false false false false true false false true true true false true false false false false false true false false false false false true false false false false false false false false false false false true false false true 6 0 7 true false false false false true true false false false X 47 46 false false false false true true false true true false false false true true true true true true true false AK AL AZ CA CT DC FL GA IL KS KY MA MD MI MN MO MS NC NH NJ NM NY OK PA RI SD TN VA WV WI OR UT HI X WILLIAM JOHNSON 7035490775 317 S PATRICK ST ALEXANDRIA VA 223143401 WILLIAM JOHNSON EXECUTIVE DIRECTOR AND GENERAL COUNSEL 46.00 X X 288792 0 64655 MICHAEL MCHALE PRESIDENT 5.00 X X 20000 0 0 FRANK ALBERGO DIRECTOR 1.00 X 0 0 0 PETER ANDREYEV DIRECTOR 1.00 X 0 0 0 THOMAS AUSTIN DIRECTOR 1.00 X 0 0 0 TOM BRACKIN DIRECTOR 1.00 X 0 0 0 LARRY CALDERONE DIRECTOR 1.00 X 0 0 0 ROBERT CAVACO DIRECTOR 1.00 X 0 0 0 PATRICK COLLIGAN DIRECTOR 1.00 X 0 0 0 FRANK CONTI DIRECTOR 1.00 X 0 0 0 JOBE DICKINSON DIRECTOR 1.00 X 0 0 0 NOEL DIGEROLAMO DIRECTOR 1.00 X 0 0 0 PAUL DIGIACOMO DIRECTOR 1.00 X 0 0 0 SHERYL DILLON DIRECTOR 1.00 X 0 0 0 ROBERT FIGURSKI DIRECTOR 1.00 X 0 0 0 ERNEST GEORGE DIRECTOR 1.00 X 0 0 0 MICHAEL GLASSER DIRECTOR 1.00 X 0 0 0 TODD HARRISON DIRECTOR 1.00 X 0 0 0 JOHN KAZANJIAN DIRECTOR 1.00 X 0 0 0 DARYL KRIPLEAN DIRECTOR 1.00 X 0 0 0 TROYCE KRUMME DIRECTOR 1.00 X 0 0 0 MICHAEL MAZZEO DIRECTOR 1.00 X 0 0 0 DAVID MCFARLAND DIRECTOR 1.00 X 0 0 0 CRAIG MILLER DIRECTOR 1.00 X 0 0 0 DON MORRISSEY DIRECTOR 1.00 X 0 0 0 CHARLES MURPHY DIRECTOR 1.00 X 0 0 0 JOHN NELSON DIRECTOR 1.00 X 0 0 0 MICHAEL O'MEARA DIRECTOR 1.00 X 0 0 0 THOMAS PERCICH DIRECTOR 1.00 X 0 0 0 RICHARD PIPPIN DIRECTOR 1.00 X 0 0 0 JOSEPH RAO DIRECTOR 1.00 X 0 0 0 AARON SCHMAUTZ DIRECTOR 1.00 X 0 0 0 THOMAS SHEVLIN DIRECTOR 1.00 X 0 0 0 DAN SMITH DIRECTOR 1.00 X 0 0 0 SEAN SMOOT DIRECTOR 1.00 X 0 0 0 STEADMAN STAHL DIRECTOR 1.00 X 0 0 0 SHAUN WILLOUGHBY DIRECTOR 1.00 X 0 0 0 JARED WILSON DIRECTOR 1.00 X 0 0 0 MICHAEL WILSON DIRECTOR 1.00 X 0 0 0 BRYAN YANT DIRECTOR 1.00 X 0 0 0 VINCENT VALLELONG DIRECTOR 1.00 X 0 0 0 SCOTT LEETON EXECUTIVE SECRETARY 1.00 X X 0 0 0 JAMES PALMER PARLIAMENTARIAN 1.00 X 0 0 0 MARK YOUNG VP AT LARGE 1.00 X X 0 0 0 JOHN FLYNN VICE PRESIDENT 1.00 X X 0 0 0 KEITH CURRY SERGEANT-AT-ARMS 1.00 X X 0 0 0 SCOTT HOVSEPIAN TREASURER 1.00 X X 0 0 0 CRAIG LALLY RECORDING SECRETARY 1.00 X X 0 0 0 308792 0 64655 1 false true false 0 335594 335594 MEMBERSHIP DUES 900099 726196 0 0 SEMINARS & CONVENTION REGIST/SPONSOR 900099 393840 0 0 1120036 29983 0 29983 89165 0 0 89165 189956 193424 -3468 -3468 0 0 -3468 List Rental 900099 4453 0 0 4453 Other Income 900099 930 0 0 930 5383 1576693 1120036 0 121063 373446 0 0 0 461483 0 0 0 29055 0 0 0 68467 0 0 0 50403 0 0 0 26540 0 0 0 37500 0 15836 0 0 0 550 0 0 0 242634 0 0 0 13610 0 0 0 42678 0 0 0 43130 0 0 0 309064 0 0 0 98 0 0 0 49709 0 0 0 11917 0 0 0 Miscellaneous 1244 0 0 0 Dues & Subscriptions 13575 0 0 0 1790939 0 0 0 300 300 201860 360908 2593 2961 898 249 58138 48803 1555244 859727 742101 695517 1492597 1446792 49182 60611 2547669 2616141 133085 152677 250459 386429 2664 6873 386208 545979 X 2161461 2070162 2161461 2070162 2547669 2616141 -214246 122994 -47 X false true X true false 0 0 0 0 0 false true false false Pt I-A Line 1 Endorsements of candidates for US Congress or non-Federal office: At the annual convention or a special meeting of NAPO, a local caucus of member organizations from each state shall determine which candidates to endorse. A 2/3 majority of votes cast determines which candidates to endorse and that recommendation is submitted to the committee on political education. Each endorsement request then must receive a majority vote of registered delegates in attendance. Endorsement requests received that were not considered by the local caucus shall be acted upon by the elected officers. Endorsements of candidates for Federal executive office or Federal appointees: Endorsements for US President and Vice President require a 2/3 majority of registered delegates at the convention or special meeting. Requests for endorsement of Federal appointees shall be acted upon by the elected officers. NAPO does not financially support or campaign for any of the candidates they vote to endorse. 0 235750 235750 1123452 726346 397106 124604 64909 59695 71438 68472 2966 695517 DUE TO FROM NAPO / PREP 33568 DEPOSITS 20000 DUE TO FROM NAPO / RELIEF FUND 0 RIGHT OF USE ASSETS - COMPUTERS 7043 60611 ACCRUED UBIT 0 RIGHT OF USE LIABILITY - COMPUTERS 6873 6873 X Pt X, Line 2 NAPO has adopted the accounting of uncertainty in income taxes as required by the income taxes topic (Topic 740) of the FASB accounting standards codification. Topic 740 requires NAPO to determine whether a tax position is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the postion. The tax liability to be recognized is measured as the largest amount of liability that is more than fifty percent likely of being realized upon ultimate settlement, which could result in NAPO recording a tax liability that would would reduce NAPOs assets. Management has analyzed NAPOs tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions filed for open years (2020 - 2022), or expected to be taken in the 2023 tax returns. NAPO is not aware of any tax positions for which it believes that there is a reasonable possibility that the total amounts of unrecognized tax liabilities will change materially in the next twelve months. X true HUNTSINGER & JEFFER COUNSEL false 316841 37500 279341 316841 37500 279341 AL AK AZ AR CA CO CT DC FL GA HI IL MO KS KY LA MD MA MI MN MS NV NH NJ NM NY NC ND OH OK PA RI SC TN TX VA WA WV WI Line 2b col(iii) NAPO USES AN OUTSIDE FUNDRAISER TO RAISE CONTRIBUTIONS. Line 2b col(iii) NAPO MAINTAINS CONTROL OF THE FUNDS. FUNDRAISERS CHARGES Line 2b col(iii) NAPO FOR FUNDRAISING SERVICES. X X X X false false false WILLIAM JOHNSON 272264 0 5368 0 11160 0 20510 0 44145 0 353447 0 0 0 Other PG 1, PT 1, Q1 AND PG 2 PT III, Q1, ORGANIZATIONS MISSION: Other THE TAXPAYER (NAPO) IS A COALITION OF POLICE UNITS AND Other ASSOCIATIONS FROM ACROSS THE US. THE TAXPAYER WAS Other ORGANIZED FOR THE PURPOSE OF ADVANCING THE INTERESTS OF Other AMERICAS LAW ENFORCEMENT OFFICERS THROUGH LEGISLATIVE Other ADVOCACY, POLITICAL ACTION AND EDUCATION. FOUNDED IN 1978, Other NAPO IS THE STRONGEST UNIFIED VOICE IN SUPPORTING LAW Other ENFORCEMENT OFFICERS IN THE US. NAPO REPRESENTS MORE THAN Other 2,000 POLICE UNITS AND ASSOCIATIONS, OVER 241,000 SWORN LAW Other ENFORCEMENT OFFICERS, AND MORE THAN 80,000 CITIZENS WHO Other SHARE A COMMON DEDICATION TO FAIR AND EFFECTIVE CRIME Other CONTROL AND LAW ENFORCEMENT. Pt VI, Line 7a ALL MEMBERS WHO ARE CURRENT WITH THEIR DUES HAVE THE RIGHT Pt VI, Line 7a TO VOTE BASED ON THE NUMBER OF MEMBERS IN THE ORGANIZATION. Pt VI, Line 11b A DRAFT OF THE 990 IS REVIEWED BY THE INDEPENDENT CPA, THE Pt VI, Line 11b IN-HOUSE ACCOUNTANT AND THE EXECUTIVE DIRECTOR. ALL CHANGES Pt VI, Line 11b ARE INCORPORATED BEFORE THE RETURN IS FINALIZED. Pt VI, Line 12c A. EACH NEW RESPONSIBLE PERSON SHALL BE PROVIDED WITH AND Pt VI, Line 12c REQUIRED TO REVIEW A COPY OF THE POLICY. Pt VI, Line 12c B. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A Pt VI, Line 12c DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR Pt VI, Line 12c CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED Pt VI, Line 12c THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF Pt VI, Line 12c INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS OR Pt VI, Line 12c CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR Pt VI, Line 12c CONSULTANT TO A NONPROFIT ORGANIZATION, OR OWNERSHIP OF A Pt VI, Line 12c BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO NAPO/PREP/ Pt VI, Line 12c NAPORF. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF Pt VI, Line 12c A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS Pt VI, Line 12c CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO Pt VI, Line 12c THE PRESIDENT, EXECUTIVE DIRECTOR, AND ANY COMMITTEE Pt VI, Line 12c APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE Pt VI, Line 12c EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH Pt VI, Line 12c THE IMPLEMENTATION OF THIS POLICY. Pt VI, Line 12c C. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF Pt VI, Line 12c THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE Pt VI, Line 12c COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. Pt VI, Line 15a ANNUALLY, THE EXECUTIVE BOARD REVIEWS THE PERFORMANCE OF THE Pt VI, Line 15a EXECUTIVE DIRECTOR. HIS SALARY IS ADJUSTED AT THE END OF Pt VI, Line 15a EACH CONTRACT PERIOD IN ACCORDANCE WITH COMPARISIONS TO Pt VI, Line 15a OTHER TRADE ASSOCIATIONS OF SIMILAR NATIONAL SCOPE AND Pt VI, Line 15a REPRESENTATION, TAKING INTO ACCOUNT THAT BILL JOHNSON Pt VI, Line 15a ALSO SERVES AS THE GENERAL COUNSEL IN ADDITION TO HIS Pt VI, Line 15a EXECUTIVE DIRECTOR DUTIES AND RELYING ON A COMPENSATION Pt VI, Line 15a STUDY COMPLETED BY AN OUTSIDE CONSULTANT GROUP FOR ALL Pt VI, Line 15a NAPO/PREP STAFF POSITIONS. Pt VI, Line 15b ANNUALLY, ALL STAFF ARE EVALUATED AND INCREASES ARE GIVEN Pt VI, Line 15b BASED ON PERFORMANCE AND COMPARISIONS WITH OTHER Pt VI, Line 15b TRADE ASSOCIATIONS OF SIMILAR NATIONAL SCOPE AND Pt VI, Line 15b REPRESENTATION AND RELYING ON A COMPENSATION STUDY COMPLETED Pt VI, Line 15b BY AN OUTSIDE CONSULTANT GROUP FOR ALL NAPO/PREP STAFF Pt VI, Line 15b POSITIONS. Pt VI, Line 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST IN Pt VI, Line 19 ACCORDANCE WITH IRS GUIDELINES. Pt VI, Line 6 ONE INDIVIDUAL FROM EACH MEMBER ORGANIZATION HAS THE RIGHT Pt VI, Line 6 TO SERVE ON THE EXECUTIVE BOARD. EACH MEMBER ORGANIZATION Pt VI, Line 6 WITH UP TO 3,000 MEMBERS RECEIVES ONE VOTE. THEREAFTER, A Pt VI, Line 6 MEMBER ORGANIZATION MAY BE ENTITLED TO AN ADDITIONAL VOTE Pt VI, Line 6 BASED ON TOTAL DUES PAID DIVIDED BY THE TOP TIER MEMBERSHIP Pt VI, Line 6 FEE (CURRENTLY $4.50). EACH MEMBER GROUP IS ASSIGNED A Pt VI, Line 6 DESIGNATED AREA AND THESE AREAS SHALL HAVE AT LEAST 1 AND Pt VI, Line 6 NO NO MORE THAN 3 AREA VICE PRESIDENTS WHO ARE ELECTED BY Pt VI, Line 6 AND FROM MEMBER ORGANIZATIONS OF LESS THAN 3000 MEMBERS. Pt VI, Line 6 AREAS COMPRISED OF UP TO 5000 MEMBERS RECEIVE ONE ELECTED Pt VI, Line 6 VP Pt VI, Line 6 AREAS OF 5001 TO 10000 MEMBERS RECEIVE 2 ELECTED VPS Pt VI, Line 6 AREAS GREATER THAN 10000 MEMBERS RECEIVE 3 ELECTED VPS Pt VI, Line 6 EACH AREA SHALL HAVE ONE APPOINTED VP FOR ANY MEMBER ORG. Pt VI, Line 6 HAVING 3000 TO 24999 MEMBERS AND 2 VPS FOR EACH MEMBER ORG Pt VI, Line 6 WITH AT LEAST 25000 MEMBERS. Pt VI, Line 6 ASSOCIATE MEMBERS HAVE THE RIGHT TO VOTE FOR ONE VP AT- Pt VI, Line 6 LARGE. AN ASSOCIATE MEMBER MUST BE PRESENT AT THE ANNUAL Pt VI, Line 6 CONVENTION TO EXERCISE THE RIGHT TO VOTE. Form 990, Part III, Line 4d SEMINARS: NAPO HOLDS AN ANNUAL LAW ENFORCEMENT PENSION POLICE RESEARCH EDUCATION PROJECT 317 S PATRICK ST ALEXANDRIA VA 223143401 521719671 EDUCATION DC 501 C 3 11B NA false NAPO RELIEF FUND 317 S PATRICK ST ALEXANDRIA VA 223143401 161619872 CHARITABLE DC 501 C 3 7 NA false false false false false false false false false false false false true false true true false false false false POLICE RESEARCH AND EDUCATION FUND O 181707 COST POLICE RESEARCH AND EDUCATION FUND SEE ABOVE L 0 COST POLICE RESEARCH AND EDUCATION FUND SEE ABOVE N 0 COST