2024-10-25T09:25:08-05:00 2023-12-31 541498950 RENNER AND COMPANY CPA PC 700 NORTH FAIRFAX STREET SUITE 400 ALEXANDRIA VA 22314 990 2023-01-01 526080524 FBI NATIONAL ACADEMY ASSOCIATES INC FBIN 7036321990 FBI ACADEMY BLDG 8-102 QUANTICO VA 22135 JEFFREY MCCORMICK EXECUTIVE DIRECTOR 7036321990 2024-10-24 1 0 ANDREW E YOUNG CPA CGMA MBA P01203950 7035351200 2024-10-24 2023 2024-10-15 13:58:12Z JEFFREY MCCORMICK FBI ACADEMY BLDG 8-102 QUANTICO VA 22135 5563327 0 X WWW.FBINAA.ORG X 1993 VA PROVIDE TRAINING & DEVELOPMENT FOR LAW ENFORCEMENT LEADERS & MAINTAIN A PROFESSIONAL PEER NETWORK. 9 9 23 200 122000 23266 1730265 1632330 2969454 3275390 42253 53273 219398 216511 4961370 5177504 0 0 0 0 1543242 1541060 0 0 269940 3126038 2978715 4669280 4519775 292090 657729 6208749 6418113 1512958 998103 4695791 5420010 X TO PROVIDE TRAINING AND DEVELOPMENT FOR LAW ENFORCEMENT LEADERS AND TO MAINTAIN A PROFESSIONAL PEER NETWORK THAT FOSTERS: 1)THE EXCHANGE OF BEST PRACTICES, 2)EFFICIENT PROBLEM SOLVING, 3)ENHANCED COORDINATION AND COOPERATION, AND 4)A HIGHER LEVEL OF PROFESSIONALISM. 0 0 2283251 1333241 CONFERENCE/TRAINING:THE ASSOCIATION CONDUCTS AN ANNUAL TRAINING CONFERENCE FOR THEIR MEMBERSHIP. THE 2023 CONFERENCE WAS HELD IN DENVER, CO. 1,034 DELEGATES ATTENDED 45 HOURS OF TRAINING IN 26 VARIOUS SESSIONS. SESSIONS INCLUDED TOPICS ON LEADERSHIP CHALLENGES, CIVIL UNREST AND PROTEST, POLICING & TECHNOLOGY, MODERN POLICING, AND OFFICER WELLNESS.AN EXHIBIT HALL PROVIDED OPPORTUNITIES TO EXPERIENCE THE LATEST IN TECHNOLOGY AND LAW ENFORCEMENT PRODUCTS. THE CONFERENCE IS ALSO A FAMILY ORIENTED EVENT AND OVER 556 GUESTS HAD ACCESS TO OFF-HOURS SOCIAL EVENTS. DURING 2023, THE FBINAA PROVIDED OVER 3,000 LAW ENFORCEMENT AND CORRECTIONAL OFFICERS WERE TRAINED IN IN THE COMPREHENSIVE OFFICER RESILIENCE TRAINING. IN 2023, THE FBINAA OFFERED 9 LEADERSHP FORUMS: 1 MASS CASUALTY RESPONSE LEADERSHIP FORUMS, 1 OFFICER RESILIENCY SAFETY AND WELLNESS LEADERSHIP FORUMS, 1 SCHOOL SHOOTING PREVENTION AND 6 LEADERSHIP TACTICS AND STRATEGIES FOR TUMULTUOUS TIMES LEADERSHIP FORUMS. THE LEADERSHIP CERTIFICATION PROGRAM OFFERS A SERIES OF COURSES THAT ENCOMPASS THE LATEST STRATIGIES, TECHNIQUES, AND REAL-WORLD LEADERSHIP SCENARIOS TO PREPARE EACH ATTENDEE TO BETTER LEAD IN THE UNPREDICTABLE FUTURE OF LAW ENFORCEMENT. THE FBINAA GRADUATED 50 LAW ENFORCMENT PROFESSONALS FROM THIS PROGRAM IN 2023. LASTLY, THE FBINAA PROVIDED 12 PODCASTS AND 20 WEBINARS, REACHING OVER 7,500 LAW ENFORCEMENT EXECUTIVES. 208696 1124492 MEMBER BENEFIT SUPPORT:THE ASSOCIATION STRIVES TO ENSURE THAT THE FBI NATIONAL ACADEMY (FBINA) GRADUATES HAVE THE OPPORTUNITY, THROUGH THE ASSOCIATION AND ITS WORLD-WIDE CHAPTERS, TO CONTINUE THEIR EXPERIENCE AND NETWORK WITH THEIR PEERS. THE ASSOCIATION PRODUCES A QUARTERLY MAGAZINE, "NATIONAL ACADEMY ASSOCIATE" FOR ITS MEMBERSHIP. THE ASSOCIATION ALSO PROVIDES SUPPORT FOR SEVERAL EVENTS FOR THE FBI NA SESSION'S STUDENTS THAT GO THROUGH THE FBINA. THEY ARE AFFORDED THE OPPORTUNITY FOR MEMBERSHIP; AN OPPORTUNITY TO MEET ASSOCIATION ACADEMIC ALLIES, SPONSORS, AND A VARIETY OF BOTH GOVERNMENTAL AND NON-GOVERNMENTAL ORGANIZATIONS RELATIVE TO THE PROFESSION. DURING 2023 THE ASSOCIATION PROVIDED SUPPORT FOR FOUR SESSIONS WITH APPROXIMATELY 885 STUDENTS. 175500 181750 FALLEN OFFICER:THE ASSOCIATION WORKS IN PARTNERSHIP WITH VERIZON WIRELESS TO PROVIDE A FALLEN OFFICER'S FUND. WHEN ANY SWORN LAW ENFORCEMENT OFFICER IS KILLED IN THE LINE OF DUTY, THAT OFFICER'S ELIGIBLE BENEFICIARY IS GRANTED A $2,000 BENEFIT FROM THE FALLEN OFFICER'S FUND. THE ASSOCIATION COORDINATES WITH MEMBERS WITHIN IT'S NETWORK TO EXPEDITOUSLY IDENTIFY AND DISTRIBUTE THESE BENEFITS. IN 2023, VERIZON WIRELESS GRANTED TO THE FALLEN OFFICERS FUND AND THE ASSOCIATION DISTRIBUTED IN BENEFITS PAYING THE BENEFICIARIES OF 87 FALLEN OFFICERS. 843563 267247 STORE/PRODUCTS:THE ASSOCIATION IS AN ALUMNI ASSOCIATION FOR STUDENTS THAT GRADUATE FROM THE FBI NATIONAL ACADEMY. ITEMS FOR MEMBERSHIP RECOGNITION, EDUCATION AND GRADUATION ACHIEVEMENT, UNIFORM SERVICE INSIGNIA ARE SOLD IN BOTH THE ASSOCIATION'S BRICK AND MORTAR STORE AT THE NATIONAL ACADEMY AND VIA THE ON-LINE STORE LOCATED ON THEIR WEBSITE. THE FBI DOES NOT PROVIDE ANY OF THESE ITEMS FOR MEMBER GRADUATES. BOTH THE ONLINE STORE AND THE BRICK-AND-MORTAR STORE WERE OPEN ALL YEAR.YOUTH LEADERSHIP:EACH YEAR, THE ASSOCIATION CONDUCTS A NINE-DAY LEADERSHIP PROGRAM AT THE FBI ACADEMY, PROGRAM SUPPORT, CONFERENCES AND LIFE SKILLS TRAINING ACADEMY FOR SIXTY 14-16-YEAR-OLD STUDENTS FROM AROUND THE WORLD. IT IS MODELED AFTER THE ACTUAL FBI NATIONAL ACADEMY EXPERIENCE. 843563 267247 3511010 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 23 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 0 1 1 0 VA X KORRI ROPER 7036321990 FBI ACADEMY BUILDING 8-102 QUANTICO VA 22135 SCOTT RHOAD PRESIDENT 2.00 X X 0 0 0 TIM BRANIFF PAST PRESIDENT 2.00 X X 0 0 0 CRAIG PETERSEN 1ST VICE PRESIDENT 2.00 X X 0 0 0 WILLIAM CARBONE 2ND VICE PRESIDENT 2.00 X X 0 0 0 JAMES GALLAGHER 3RD VICE PRESIDENT 2.00 X 0 0 0 BILL GARDINER SECTION 1 REPRESENTATIVE 2.00 X 0 0 0 LARRY DYESS SECTION 2 REPRESENTATIVE 2.00 X 0 0 0 TIM CANNON SECTION 3 REPRESENTATIVE 2.00 X 0 0 0 STEVE HRYTZIK SECTION 4 REPRESENTATIVE 2.00 X 0 0 0 JEFFREY MCCORMICK EXECUTIVE DIRECTOR 50.00 X 61966 0 4926 HOWARD COOK FORMER EXECUTIVE DIRECTOR 50.00 X 102269 0 13569 ANGELA WIER DEPUTY EXECUTIVE DIRECTOR 50.00 X 134879 0 10662 KORRI ROPER CHIEF FINANCIAL OFFICER 50.00 X 106636 0 34776 JOHN J DEVOE DIRECTOR OF STRATEGIC PARTNERSHIPS 50.00 X 102781 0 7979 508531 0 71912 4 0 1 0 EVENTIVE GROUP 373 EAST SHAW AVENUE 396 FRESNO CA 93710 EVENT PLANNERS 301203 IMPEXIUM CORPORATION 7420 BROCK ROAD SPOTSYLVANIA VA 22553 DEVELOPED MEMBER MANAGEMENT SYSTEM 120360 511 TACTICAL CORPORATION 62789 COLLECTION CENTER DRIVE CHICAGO IL 60693 TACTICAL APPAREL 109671 CCR SOLUTIONS 4351 35TH STREET ORLANDO FL 32811 AUDIO VISUAL SERVICES 108056 4 1632330 1632330 MEMBERSHIP DUES 900099 1091904 1091904 ANNUAL CONFERENCE 900099 897740 897740 EXHIBIT SPACE FEES 900099 345250 345250 FALLEN OFFICER 900099 181750 181750 TRAINING INCOME 900099 181270 181270 577476 376751 122000 78725 3275390 53273 53273 39196 39196 556246 385823 170423 170423 MISCELLANEOUS INCOME 900099 6892 6892 6892 5177504 2906730 122000 516444 X 469684 244500 149579 75605 839431 436962 267341 135128 52759 27478 16792 8489 84212 43838 26819 13555 94974 49440 30246 15288 12743 12743 22382 22382 38624 38624 19370 16111 2626 633 28213 13308 14905 164917 154372 10545 206706 157196 40214 9296 1371006 1366398 3271 1337 26315 19634 6681 24826 12968 11858 FALLEN OFFICER 175500 175500 MEMBERSHIP INCENTIVES A 148223 148223 SESSION ACTIVITY 121300 121300 TRAINING 111210 111210 507380 373948 122823 10609 4519775 3511010 738825 269940 3129322 2850477 609913 1134819 627500 855000 178931 223049 123505 127556 133497 96249 253453 77264 61062 176189 1338842 928373 6177 26401 6208749 6418113 564098 464278 948860 533825 1512958 998103 X 3877128 4562417 818663 857593 4695791 5420010 6208749 6418113 657729 66490 0 X X 0 1 X 1 0 X 731635 743295 1314364 1730265 1632330 6151889 3510816 2126236 3139267 3009340 3285661 15071320 357800 73175 549712 518338 423975 1923000 74109 52077 52077 52077 52077 282417 4674360 2994783 5055420 5310020 5394043 23428626 0 79472 754250 327076 148665 310894 1620357 79472 754250 327076 148665 310894 1620357 21808269 53273 45826 44924 79725 92469 316217 53273 45826 44924 79725 92469 316217 5843 12839 4743 6892 30317 4727633 3046452 5113183 5394488 5493404 23775160 0.91730 0.91930 0.01330 0.01360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1656054 552330 45168 513400 1740152 1829929 522377 -21484 674768 1656054 1592731 707886 470688 1829929 1447600 492864 347733 1592731 1151695 549558 253653 1447600 0.50717 0.49282 0 0 61768 37551 24217 191685 39713 151972 176189 X 5701579 66490 71762 138252 5563327 -385823 -385823 5177504 4977360 71762 71762 4905598 -385823 -385823 4519775 PART X, LINE 2: THE ASSOCIATION ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. ADDITIONALLY, THE ASSOCIATION CONCLUDED THAT NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE WERE TAKEN. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -385,823. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -385,823. X 0 0 0 0 0 0 0 0 0 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 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 - EXECUTIVE BOARD CHANGES TO THE ASSOCIATION'S CONSTITUTION AND BY-LAWS ARE SUBJECT TO APPROVAL BY THE MEMBERS. CHANGES OR AMENDMENTS TO THE CONSTITUTION REQUIRE A TWO-THIRDS VOTE OF THE ACTIVE MEMBERS. 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 11B THE TAX RETURN IS REVIEWED FIRST BY MEMBERS OF THE FINANCE COMMITTEE AND THEN THE EXECUTIVE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY - MINOR POTENTIAL CONFLICT OF INTEREST ISSUES ARE ROUTINELY ADDRESSED IN BOARD MEETINGS. IN THE HANDLING OF THESE MATTERS BOARD MEMBERS DEMONSTRATE THEIR AWARENESS OF POLICY, SENSITIVITY AND THEIR DEGREE OF TOLERANCE FOR THE HANDLING OF CONFLICT OF INTEREST MATTERS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS 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 EXECUTIVE DIRECTOR HAS RESPONSIBILITY FOR HIRING OF OTHER KEY EMPLOYEES IN THE EXECUTIVE OFFICE. THE EXECUTIVE DIRECTOR USES COMPARABILITY DATA AND INVOLVES THE ASSOCIATION PRESIDENT IN DETERMINING APPROPRIATE COMPENSATION. EMPLOYEE SALARIES ARE ALSO PART OF THE ASSOCIATIONS EXECUTIVE BOARD'S BUDGET PROCESS. 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 IX, LINE 24E YOUTH LEADERSHIP PROGRAM: PROGRAM SERVICE EXPENSES 102,377. MANAGEMENT AND GENERAL EXPENSES 19. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,396. SPECIAL EVENTS: PROGRAM SERVICE EXPENSES 82,631. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 82,631. ASSOCIATION BENEFIT PROGRAM: PROGRAM SERVICE EXPENSES 60,473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 10,609. TOTAL EXPENSES 71,082. BANK AND CREDIT CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 37,984. MANAGEMENT AND GENERAL EXPENSES 29,065. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,049. NATIONAL OFFICE SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 66,716. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 66,716. STORE EXPENSES: PROGRAM SERVICE EXPENSES 44,253. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,253. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 10,901. MANAGEMENT AND GENERAL EXPENSES 9,968. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,869. OTHER GRANT EXPENSES: PROGRAM SERVICE EXPENSES 15,393. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,393. STAFF DEVELOPMENT AND DUES: PROGRAM SERVICE EXPENSES 6,275. MANAGEMENT AND GENERAL EXPENSES 5,628. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,903. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 5,327. MANAGEMENT AND GENERAL EXPENSES 4,872. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,199. POSTAGE: PROGRAM SERVICE EXPENSES 4,122. MANAGEMENT AND GENERAL EXPENSES 3,289. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,411. BAD DEBT: PROGRAM SERVICE EXPENSES 3,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,425. GIFTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,547. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,547. TAXES: PROGRAM SERVICE EXPENSES 787. MANAGEMENT AND GENERAL EXPENSES 719. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,506. FORM 990, PART XII, LINE 2C THE ASSOCIATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE YEAR. THE FINANCE COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT AUDITORS.