2024-10-31T11:54:14-07:00 2023-12-31 542054760 WILLIAMS STEARNS & ASSOCIATES PC 11250 ROGER BACON DR STE 8 RESTON VA 20190 990 2023-01-01 521719671 POLICE RESEARCH AND EDUCATION PROJECT POLI 7035490775 317 SOUTH PATRICK STREET ALEXANDRIA VA 223143401 WILLIAM JOHNSON EXECUTIVE DIRECTOR 7035490775 2024-04-10 true true EDWARD D WILLIAMS P00168080 7034378500 2024-10-31 2023 2024-10-15 13:58:12Z WILLIAM JOHNSON 317 SOUTH PATRICK ST ALEXANDRIA VA 223143401 318208 false X N/A X 1991 VA TO PROMOTE, THROUGH RESEARCH AND EDUCATION, THE WELL-BEING OF POLICE OFFICERS AND THEIR FAMILIES,AND TO EDUCATE AND INFORM THE THE PUBLIC ABOUT LAW ENFORCEMENT AND THE ROLE OF LAW ENFORCEMENT IN A DEMOCRATIC SOCIETY. 47 46 0 0 0 0 282157 111057 169128 205882 225 0 1269 451510 318208 0 0 0 0 0 406934 433257 406934 433257 44576 -115049 134977 72814 16431 69317 118546 3497 X TO PROMOTE, THROUGH RESEARCH AND EDUCATION, THE WELL-BEING OF POLICE OFFICERS AND THEIR FAMILIES,AND TO EDUCATE AND INFORM THE THE PUBLIC ABOUT LAW ENFORCEMENT AND THE ROLE OF LAW ENFORCEMENT IN A DEMOCRATIC SOCIETY. false false 305958 0 0 AMERICAS TOP COP 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 ENFORCEMENT OFFICERS IN OUR REPUBLIC. 101663 0 0 SEMINARS: A SEMINAR FOR LAWYERS WHO REPRESENT LAW ENFORCEMENT LABOR ORGANIZATIONS ADDRESSING IMPORTANT ASPECTS OF A PUBLIC SAFETY LAWYERS PRACTICE. ALSO, HOSTILE MEDIA SEMINAR: THIS SEMINAR BROUGHT TOGETHER NEWS REPORTERS AND PRODUCERS ALONG WITH REPRESENTATIVES OF LAW ENFORCEMENT AGENCIES TO DISCUSS HOW POLICE ARE PORTRAYED IN THE MEDIA, WHY THEY ARE PORTRAYED IN A PARTICULAR MANNER, HOW THE PUBLIC PERCEIVES POLICE OFFICERS, AND HOW POLICE AGENCIES CAN MORE EFFECTIVELY COMMUNICATE WITH THE MEDIA AND THE PUBLIC THEY SERVE. IN PAST YEARS, THE SEMINAR WAS TITLED NAVIGATING THE NEW UNION ENVIRONMENT. EXPERTS SPOKE ON HOW TO EFFECTIVELY ADVOCATE FOR OFFICERS SAFETY, RESPOND TO SUPREME COURT LEGAL THREAT TO UNION DUES, HOW TO PRESERVE AND GROW MEMBERSHIP IN THE CHANGING LABOR ENVIRONMENT AND LEARNED OF LEGISLATIVE UPDATES. IN PAST YEARS THE FALL SEMINAR ADDRESSED TOPICS SUCH AS WORKERS COMPENSATION COVERAGE FOR PSTD, LAW ENFORCEMENT RELATIONS WITH THE DOJ, AND PUBLIC SAFETY DRONES AND THE FUTURE OF AIR SPACE. 1610 0 0 THE NATIONAL LAW ENFORCEMENT OFFICERS RIGHTS CENTER EXISTS TO SUPPORT AND DEFEND THE CONSTITUTIONAL AND LEGAL RIGHTS OF AMERICAN LAW ENFORCEMENT OFFICERS. IT ALSO EDUCATES OFFICERS AND THE PUBLIC ABOUT THESE RIGHTS. THE RIGHTS CENTER DOES THIS PRIMARILY BY APPEARING AS AMICUS CURIAE OR FRIEND OF THE COURT IN LEGAL CASES AROUND THE COUNTRY, PRIMARILY AT THE APPELLATE LEVEL, INCLUDING THE U.S. SUPREME COURT. THE RIGHTS CENTER FILES LEGAL BRIEFS DESIGNED TO EDUCATE THE COURTS AND PARTIES TO LITIGATION ABOUT THE CONSTITUTONAL AND LEGAL RIGHTS ENJOYED AND NEEDED BY LAW ENFORCEMENT OFFICERS. IT ALSO PUBLICIZES THE BRIEFS THEMSELVES AS WELL AS DECISIONS HANDED DOWN BY THE COURTS IN CASES IN WHICH IT HAS BECOME INVOLVED. THE RIGHTS CENTER ALSO CONDUCTS STUDIES FROM TIME TO TIME REGARDING THE APPLICATION OF VARIOUS LAWS TO POLICE OFFICERS IN VARIOUS US JURISDICTIONS. 12116 0 0 THE FLAGS FOR THE FALLEN PROGRAM PROVIDES, AT NO COST TO THE FAMILIES, A CUSTOM EMBROIDERED FLAG WITH A BADGE AND LAW ENFORCEMENT SHIELD THEREON, TO THE SURVIVORS OF AMERICAN LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY. EACH FLAG HAS STITCHED ONTO IT THE NAME, EMPLOYING AGENCY, BADGE NUMBER AND DATE OF DEATH OF THE OFFICER. THE FLAGS ARE PRESENTED TO THE SURVIVING FAMILY MEMBERS, OR COWORKERS OF THE SLAIN OFFICERS. 12116 0 0 421347 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 5 0 true 0 false false false false false true true false false false false false false X 47 46 false false false false false false false true true false false false true true true true true false false false X WILLIAM JOHNSON 7035490775 317 SOUTH PATRICK ST ALEXANDRIA VA 223143401 WILLIAM JOHNSON EXECUTIVE DIRECTOR AND GENERAL COUNSEL 5.00 X X 0 288792 64655 MICHAEL MCHALE PRESIDENT/DIRECTOR 3.50 X X 0 20000 0 FRANK ALBERGO DIRECTOR 0.50 X 0 0 0 PETER ANDREYEV DIRECTOR 0.50 X 0 0 0 THOMAS AUSTIN DIRECTOR 0.50 X 0 0 0 TOM BRACKIN DIRECTOR 0.50 X 0 0 0 LARRY CALDERONE DIRECTOR 0.50 X 0 0 0 ROBERT CAVACO DIRECTOR 0.50 X 0 0 0 PATRICK COLLIGAN DIRECTOR 0.50 X 0 0 0 FRANK CONTI DIRECTOR 0.50 X 0 0 0 JOBE DICKINSON DIRECTOR 0.50 X 0 0 0 NOEL DIGEROLAMO DIRECTOR 0.50 X 0 0 0 PAUL DIGIACOMO DIRECTOR 0.50 X 0 0 0 SHERYL DILLON DIRECTOR 0.50 X 0 0 0 ROBERT FIGURSKI DIRECTOR 0.50 X 0 0 0 ERNEST GEORGE DIRECTOR 0.50 X 0 0 0 MICHAEL GLASSER DIRECTOR 0.50 X 0 0 0 TODD HARRISON DIRECTOR 0.50 X 0 0 0 JOHN KAZANJIAN DIRECTOR 0.50 X 0 0 0 DARYL KRIPLEAN DIRECTOR 0.50 X 0 0 0 TROYCE KRUMME DIRECTOR 0.50 X 0 0 0 MICHAEL MAZZEO DIRECTOR 0.50 X 0 0 0 DAVID MCFARLAND DIRECTOR 0.50 X 0 0 0 CRAIG MILLER DIRECTOR 0.50 X 0 0 0 DON MORRISSEY DIRECTOR 0.50 X 0 0 0 CHARLES MURPHY DIRECTOR 0.50 X 0 0 0 JOHN NELSON DIRECTOR 0.50 X 0 0 0 MICHAEL O'MEARA DIRECTOR 0.50 X 0 0 0 THOMAS PERCICH DIRECTOR 0.50 X 0 0 0 RICHARD PIPPIN DIRECTOR 0.50 X 0 0 0 JOSEPH RAO DIRECTOR 0.50 X 0 0 0 AARON SCHMAUTZ DIRECTOR 0.50 X 0 0 0 THOMAS SHEVLIN DIRECTOR 0.50 X 0 0 0 DAN SMITH DIRECTOR 0.50 X 0 0 0 SEAN SMOOT DIRECTOR 0.50 X 0 0 0 STEADMAN STAHL DIRECTOR 0.50 X 0 0 0 VINCENT VALLELONG DIRECTOR 0.50 X 0 0 0 SHAUN WILLOUGHBY DIRECTOR 0.50 X 0 0 0 JARED WILSON DIRECTOR 0.50 X 0 0 0 MICHAEL WILSON DIRECTOR 0.50 X 0 0 0 BRYAN YANT DIRECTOR 0.50 X 0 0 0 SCOTT LEETON EXECUTIVE SECRETARY 0.50 X X 0 0 0 JAMES PALMER PARLIAMENTARIAN/DIRECTOR 0.50 X X 0 0 0 MARK YOUNG VP AT LARGE 0.50 X X 0 0 0 JOHN FLYNN VICE PRESIDENT 0.50 X X 0 0 0 KEITH CURRY SERGEANT-AT-ARMS 0.50 X X 0 0 0 SCOTT HOVSEPIAN TREASURER 0.50 X X 0 0 0 CRAIG LALLY RECORDING SECRETARY 0.50 X X 0 0 0 0 308792 64655 false true false 0 111057 111057 Top Cops Tickets 900099 141557 0 0 Fall Seminar Registratio 900099 64325 0 0 205882 MISCELLANEOUS INCOME 900099 1269 0 0 1269 1269 318208 205882 0 1269 1800 0 1800 0 40561 40561 0 0 38030 30715 7315 0 45047 45047 0 0 293044 293044 0 0 198 0 198 0 1993 0 1993 0 TROPHY PLATE ENGRAVING 9905 9905 0 0 LICENSES & FEES 2100 2075 25 0 EQUIPMENT REPAIR/MAINTENANCE 564 0 564 0 MISCELLANEOUS EXPENSE 15 0 15 0 433257 421347 11910 0 134484 62315 0 0 96 95 2811 2811 397 0 10404 134977 72814 36 201 0 25000 16395 44116 16431 69317 X 118546 3497 118546 3497 134977 72814 -115049 X false true X true false X X 1 NAT'L ASSOC OF POLICE ORGANIZATIONS 133000467 10 true 0 0 1 0 0 0 0 0 0 true false true true true false false false false false false false false false false false false false true Pt IV Sec A Ln 3b THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE Pt IV Sec A Ln 3b ORGANIZATIONS, INC., IS A TRADE ASSOCIATION THAT TYPICALLY Pt IV Sec A Ln 3b DERIVES AT LEAST 50% OF ITS REVENUE FROM MEMBER DUES AND Pt IV Sec A Ln 3b ADMISSION FEES FOR ITS CONVENTION, SEMINARS AND OTHER Pt IV Sec A Ln 3b FUNCTIONS. SINCE THE SUPPORTED ORGANIZATIONS MEMBER DUES Pt IV Sec A Ln 3b AND ADMISSION REVENUE IS CLEARLY GREATER THAN 1/3, Pt IV Sec A Ln 3b CONFIRMATION CONSISTS MERELY OF ANNUALLY SCANNING THE Pt IV Sec A Ln 3b SUPPORTED ORGANIZATIONS AUDITED STATEMENT OF ACTIVITIES Pt IV Sec A Ln 3b TO VERIFY NO SIGNIFICANT CHANGE IN OPERATIONS OR SOURCES Pt IV Sec A Ln 3b OF REVENUE. Pt IV Sec A Ln 3c THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE Pt IV Sec A Ln 3c ORGANIZATIONS, INC., CONDUCTS EDUCATIONAL ACTIVITIES Pt IV Sec A Ln 3c THROUGH ITS CONVENTION, SEMINARS AND OTHER MEETINGS. Pt IV Sec A Ln 3c PREP INSURES THAT THE SUPPORT GIVEN IS SUBSTANTIALLY Pt IV Sec A Ln 3c EXCEEDED BY EXPENDITURES IN THE FUNCTIONAL AREAS OF Pt IV Sec A Ln 3c ITS CONVENTION, SEMINARS AND OTHER MEETINGS BY SCANNING Pt IV Sec A Ln 3c THE ANNUAL AUDITED STATEMENT OF ACTIVITIES OF THE Pt IV Sec A Ln 3c SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 2811 2811 0 0 RIGHT OF USE ASSET - COPIER 10404 10404 DUE TO NAPO 33568 CAPITAL LEASE PAYABLE 0 RIGHT OF USE LIABILITY - COPIER 10548 44116 X Pt X, Line 2 PREP 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 PREP 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 benefit that is more than fifty percent likely of being realized upon ultimate settlement, which could result in PREP recording a tax liability that would would reduce PREPs assets. Management has analyzed PREPs 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. PREP 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. false false false false false false false false false WILLIAM JOHNSON 0 272264 0 5368 0 11160 0 20510 0 44145 0 353447 0 0 Pt I Line 3 EXECUTIVE DIRECTOR OF PREP IS FULLY COMPENSATED BY THE SUPPORTED Pt I Line 3 ORGANIZATION, NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS, INC. (NAPO) Pt I Line 3 EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED BY NAPO BY Pt I Line 3 THE FOLLOWING METHODS: COMPENSATION COMMITTEE, INDEPENDENT Pt I Line 3 COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, Pt I Line 3 WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND Pt I Line 3 APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. Pt VI, Line 12c ENFORCEMENT OF CONFLICTS POLICY: Pt VI, Line 12c A. EACH NEW RESPONSIBLE PERSON SHALL BE PROVIDED WITH AND Pt VI, Line 12c REQUIRED TO REVIEW A COPY OF THIS POLICY. Pt VI, Line 12c B. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A Pt VI, Line 12c DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS Pt VI, Line 12c OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS Pt VI, Line 12c INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A Pt VI, Line 12c CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS Pt VI, Line 12c OR 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 Pt VI, Line 12c OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED Pt VI, Line 12c AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY Pt VI, Line 12c TO 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 Pt VI, Line 12c WITH THE IMPLEMENTATION OF THIS POLICY. Pt VI, Line 12c C. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER Pt VI, Line 12c OF THE BOARD OF DIRECTORS. ANY CHANGES TO THIS POLICY SHALL Pt VI, Line 12c BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. Pt VI, Line 11b THE 990 DRAFT 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 THEN INCORPORATED INTO THE RETURN BEFORE IT IS Pt VI, Line 11b FINALIZED. Pt VI, Line 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST IN Pt VI, Line 19 ACCORDANCE WITH IRS REGULATIONS. Form 990, Part III, Line 4d THE FLAGS FOR THE FALLEN PROGRAM PROVIDES, AT NO COST TO THE FAMILIES, 12116. 0. 0. NATIONAL ASSOC OF POLICE ORG 317 S PATRICK ST ALEXANDRIA VA 22314 133000467 TRADE ASSOC NY 501 C 6 NA false NAPO RELIEF FUND 317 S PATRICK ST ALEXANDRIA VA 22314 161619872 CHARITABLE DC 501 C 3 7 NA false false false false false false false false false false false false false true true true true true false false NATIONAL ASSOC OF POLICE ORGANIZATIONS O 181707 COST NATIONAL ASSOC OF POLICE ORGANIZATIONS SEE ABOVE M NATIONAL ASSOC OF POLICE ORGANIZATIONS SEE ABOVE N NATIONAL ASSOC OF POLICE ORGANIZATIONS SEE ABOVE P NATIONAL ASSOC OF POLICE ORGANIZATIONS SEE ABOVE Q