2025-11-15T07:32:59-06:00 2024-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 1850 TOWERS CRESCENT PLAZA SUITE 200 TYSONS CORNER VA 22182 990 2024-01-01 300088843 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL MISSION FOUNDATION INC NATI 2023266000 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 THERESIA HELLER CFO 2023266000 2025-11-14 1 1 BREE-ANN WEIDNER P01319397 7035064440 2024 2025-03-06 01:10:19Z THERESIA HELLER 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 9791338 0 X WWW.NAAG.ORG X 2002 DE TO ENGAGE IN EDUCATION, RESEARCH, AND TRAINING PROGRAMS DESIGNED TO BENEFIT THE MEMBERS OF THE NATIONAL ASSOCIATION OF ATTORNEYS GENERAL. 5 5 0 5 641159 611185 50000 50000 466642 711998 3635603 4877816 -893382 -1003408 3258863 4636406 0 0 0 0 0 0 0 0 0 6147731 6132242 6147731 6132242 -2888868 -1495836 110260714 111412191 11457757 8971388 98802957 102440803 X THE FOUNDATION'S PURPOSE IS TO ENGAGE IN EDUCATION, RESEARCH, AND TRAINING PROGRAMS TO BENEFIT THE MEMBERS OF THE NATIONAL ASSOCIATION OF ATTORNEYS GENERAL, WHO SERVE 50 STATES AND 6 TERRITORIES IN THEIR CAPACITIES AS GOVERNMENT OFFICIALS. 0 0 4050477 681471 NAAG TRAINING AND RESEARCH: THE ASSOCIATION PROVIDES TRAINING AND RESEARCH FOR ATTORNEYS GENERAL AND THEIR STAFF. COURSES ARE SCHOLARSHIP BASED AND ARE TAUGHT BY A DIVERSE AND EXPERIENCED FACULTY AND COVER A BROAD ARRAY OF TOPICS. ATTENDEES CAN EARN CLE CREDITS. TOPICS COVER CYBERCRIME ISSUES, CRIMINAL LAW, TRIAL, LITIGATION AND GENERAL ADVOCACY SKILLS, LEADERSHIP AND MANAGEMENT SKILLS, AND CONSUMER PROTECTION. 276985 30527 SUPREME COURT ADVOCACY: THE NAAG CENTER FOR SUPREME COURT ADVOCACY ISSUES HELPS STATES PRESENT CASES EFFECTIVELY BEFORE THE UNITED STATES SUPREME COURT BY CONDUCTING MOOT COURTS EACH YEAR FOR MEMBERS OF STATE ATTORNEY GENERAL OFFICES AND OTHER ATTORNEYS REPRESENTING STATE AGENCIES AND OFFICIALS IN THE SUPREME COURT. THE CENTER EDITS SOME BRIEFS FILED BY STATE ATTORNEYS IN THE SUPREME COURT. THE CENTER ALSO HOSTS TWO CONFERENCES A YEAR, PUBLISHES "THE SUPREME COURT REPORT AND HOSTS 6 FELLOWS PER YEAR, WHO GAIN DIRECT AND HANDS-ON TRAINING AND EXPOSURE TO SUPREME COURT PRACTICE. NAAG'S COMMUNICATIONS DEPARTMENT STRENGTHENS OUTREACH AND ENHANCES THE VISIBILITY OF THE ATTORNEY GENERAL COMMUNITY AND RAISES AWARENESS OF CRITICAL LEGAL AND LAW ENFORCEMENT ISSUES THAT IMPACT PUBLIC WELFARE. THE DEPARTMENT ALSO MAINTAINS A VARIETY OF AG SPECIFIC PUBLICATIONS. 359477 MEMBER SERVICES: THE DEPARTMENT RESPONDS TO MEMBER NEEDS, ANSWERS QUESTIONS ABOUT NAAG'S EVENTS AND OTHER BENEFITS. IT SUPPORTS THE WORK OF THE AG COMMUNITY BY PROVIDING ACCESS TO RESEARCH, SUBSCRIPTIONS AND TRAVEL ASSISTANCE TO RELEVANT EVENTS AND HOSTS DELEGATIONS. 4686939 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THERESIA HELLER 2023266000 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 MARTY JACKLEY TREASURER 1.00 1.00 X X 0 0 0 JOHN FORMELLA BOARD MEMBER 1.00 1.00 X 0 0 0 ELLEN ROSENBLUM BOARD MEMBER 1.00 1.00 X 0 0 0 WILLIAM TONG BOARD MEMBER 1.00 1.00 X 0 0 0 DAVE YOST BOARD MEMBER 1.00 1.00 X 0 0 0 BRIAN KANE EXECUTIVE DIRECTOR 18.00 19.50 X 0 426202 54418 THERESIA HELLER CHIEF FINANCIAL OFFICER 18.00 19.50 X 0 192859 35474 0 619061 89892 0 0 1 0 CAPITAL HILTON 16TH STREET NW WASHINGTON DC 20036 HOTEL/EVENT SERVICES 254898 OTK EVENT PRODUCTION 3301 BAHAMA DR MIRAMAR FL 33023 EVENT PRODUCTION 195805 SWISSOTEL CHICAGO 323 EAST WACKER DRIVE CHICAGO IL 60601 HOTEL/EVENT SERVICES 194307 MARCUM TECHNOLOGY 10 MELVILLE PARK RD MELVILLE NY 11747 SOFTWARE CONSULTANT 168460 HOTEL NIKKO SAN FRANCISCO 222 MASON STREET SAN FRANCISCO CA 94544 HOTEL/EVENT SERVICES 118190 7 50000 50000 REGISTRATIONS 900099 681471 681471 PUBLICATIONS 900099 30527 30527 711998 1609698 641159 968539 1081 1081 86523 1091012 -1004489 -1004489 -1004489 7332038 4063920 3268118 3268118 3268118 4636406 711998 641159 3233249 30407 30407 15912 15912 353233 353233 291125 143789 147336 80060 57082 22978 580445 469488 110957 63034 63034 2395749 2394983 766 1538796 1538796 553000 28000 525000 175552 175552 128 128 CLE 54801 54801 6132242 4686939 1445303 0 3013704 1503077 32577 12564 367311 331545 2346647 1541066 952050 805581 70588844 74935438 28627900 28125191 6678328 5698795 110260714 111412191 736695 563102 10721062 8408286 11457757 8971388 X 98453666 102056819 349291 383984 98802957 102440803 110260714 111412191 -1495836 5133682 0 X 0 1 X 1 0 X X 1 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL 521322260 6 1 0 5192939 1 0 5192939 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1757630 952049 805581 589017 589017 0 805581 ALTERNATIVE INVESTMENTS 28125191 F 28125191 ACCRUED INTEREST 3894 RIGHT-OF-USE LEASE ASSETS 5694901 5698795 RIGHT-OF-USE LEASE LIABILITY 7879579 RELATED PARTY PAYABLE 528707 8408286 X PART X, LINE 2: NAAG HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE ("IRS") TO BE A STATE INSTRUMENTALITY AND, AS SUCH, IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITY INCOME. THE FOUNDATION IS EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES ON ITS EXEMPT ACTIVITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE FOUNDATION HAS BEEN DETERMINED BY THE IRS NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION FOLLOWS THE ACCOUNTING STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE ASSOCIATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS TAX POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 13110315 0 0 0 0 0 0 13110315 0 13110315 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 BRIAN KANE EXECUTIVE DIRECTOR 0 401202 0 25000 0 0 0 40120 0 14298 0 480620 0 0 THERESIA HELLER CHIEF FINANCIAL OFFICER 0 180999 0 11860 0 0 0 18099 0 17375 0 228333 0 0 PART I, LINE 3 COMPENSATION IS PAID BY THE RELATED ORGANIZATION, NATIONAL ASSOCIATION OF ATTORNEYS GENERAL (NAAG). NAAG'S BOARD OF DIRECTORS HIRES THE EXECUTIVE DIRECTOR. THE BOARD USES MARKET STATISTICS PROVIDED BY NAAG'S CHIEF OF STAFF/CHIEF ADMINISTRATIVE OFFICER AND CHIEF FINANCIAL OFFICER, AS WELL AS THEIR OWN SOURCES. THE BOARD'S RECOMMENDATION FOR THE EXECUTIVE DIRECTOR'S SALARY IS BASED ON MARKET STATISTICS. MARKET STATISTICS AND PUBLICATIONS ARE USED TO COMPARE SALARY LEVELS WHEN HIRING NEW EMPLOYEES. REGULAR REVIEW OF MARKET DATA BY NAAG'S CHIEF OF STAFF/CHIEF ADMINISTRATIVE OFFICER, CHIEF FINANCIAL OFFICER, AND SENIOR LEVEL OFFICERS ON AN ONGOING BASIS HELPS DETERMINE SALARY ADJUSTMENTS. FORM 990, PART VI, SECTION A, LINE 6 THE FOUNDATION SHALL HAVE A SINGLE MEMBER, THE NATIONAL ASSOCIATION OF ATTORNEYS GENERAL (THE "ASSOCIATION"). THE RIGHTS AND DUTIES OF THE ASSOCIATION AS THE SOLE MEMBER SHALL BE EXERCISED BY THE EXECUTIVE COMMITTEE OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATION SHALL ANNUALLY ELECT DIRECTORS AND TRANSACT OTHER BUSINESS AS MAY PROPERLY COME BEFORE THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B THE ASSOCIATION WILL ALSO FROM TIME TO TIME CONSIDER BUSINESS OF THE FOUNDATION WHEN SUCH BUSINESS IS RAISED BY THE PRESIDENT, OR ANY MEMBER OF THE EXECUTIVE COMMITTEE. THE ASSOCIATION MAY ALSO CONSIDER BUSINESS OF THE FOUNDATION WHEN IT HAS BEEN NOTIFIED BY THE FOUNDATION OF ITEMS NECESSARY FOR CONSIDERATION. WHEN THE BUSINESS OF THE FOUNDATION IS SCHEDULED FOR CONSIDERATION THE ASSOCIATION SHOULD NOTIFY THE VICE CHAIR/SECRETARY OF THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE CFO WILL CONDUCT A THOROUGH REVIEW OF THE FORM 990 AFTER PREPARATION BY A PROFESSIONAL ACCOUNTING FIRM. FORM 990 WILL THEN BE MADE AVAILABLE TO THE FINANCE COMMITTEE AND DISCUSSED AT THE REGULAR MEETING BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR SHALL: INFORM THE BOARD CHAIR AND THE EXECUTIVE DIRECTOR IMMEDIATELY UPON LEARNING THAT AN ENTITY IN WHICH THE DIRECTOR OR A RELATIVE HAS A FINANCIAL INTEREST IS APPLYING FOR FUNDS OR MAY RECEIVE FUNDS OR SOME OTHER BENEFIT FROM THE MISSION FOUNDATION; DISCLOSE CONFLICT SITUATIONS AT OR BEFORE THE TIME WHEN THE BOARD, BOARD COMMITTEE, OR STAFF IS DISCUSSING SUCH SITUATIONS, DELIBERATING THEIR MERITS, OR VOTING ON THEIR DISPOSITION; AND RECUSE HIMSELF OR HERSELF FROM THE PORTION OF ANY BOARD, BOARD COMMITTEE, OR OTHER FOUNDATION MEETING INVOLVING SUCH DISCUSSION, DELIBERATION, OR VOTING, MAKING HIMSELF OR HERSELF AVAILABLE TO THE BOARD, BOARD COMMITTEE, OR STAFF TO RESPOND TO QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS HIRES THE EXECUTIVE DIRECTOR. THE BOARD USES MARKET STATISTICS PROVIDED BY NAAG'S DIRECTOR OF HUMAN RESOURCES AND CHIEF FINANCIAL OFFICER, AS WELL AS THEIR OWN SOURCES. THE BOARD'S RECOMMENDATION FOR THE EXECUTIVE DIRECTOR'S SALARY IS BASED ON MARKET STATISTICS. MARKET STATISTICS AND PUBLICATIONS ARE USED TO COMPARE SALARY LEVELS WHEN HIRING NEW EMPLOYEES. REGULAR REVIEW OF MARKET DATA BY NAAG'S EXECUTIVE DIRECTOR ON AN ONGOING BASIS HELPS DETERMINE SALARY ADJUSTMENTS. THE PROCESS WAS LAST COMPLETED IN 2022. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. NATIONAL ASSOCIATION OF ATTORNEYS GENERALS 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 521322260 EDUCATION AND TRAINING DC 501(C)(3) LINE 6 N/A 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 1 0