2024-11-14T15:42:27-06:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 1850 TOWERS CRESCENT PLAZA SUITE 200 TYSONS CORNER VA 22182 990 2023-01-01 300088843 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL MISSION FOUNDATION INC NATI 2023266000 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 THERESIA HELLER CHIEF FINANCIAL OFFICER 2023266000 2024-11-14 1 1 BREE-ANN WEIDNER P01319397 7035064440 2023 2024-10-15 13:58:12Z THERESIA HELLER 1850 M STREET NW 12TH FLOOR WASHINGTON DC 20036 13027244 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 7 335018 211818 37779 50000 569742 466642 1471160 3635603 -994419 -893382 1084262 3258863 0 0 0 0 0 0 0 0 0 6881997 6147731 6881997 6147731 -5797735 -2888868 106046878 110260714 11581379 11457757 94465499 98802957 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 3132391 453265 NAAG TRAINING, RESEARCH AND NATIONAL MEETINGS: THE NATIONAL ATTORNEYS GENERAL TRAINING AND FOR ATTORNEYS GENERAL 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. 2 ANNUAL MEETINGS AND UP TO 3 REGIONAL MEETINGS PROVIDE AN OPPORTUNITY FOR AGS TO INTERACT WITH EACH OTHER AND WORK TOGETHER ON ISSUES AFFECTING THE STATES. ATTENDEES CAN EARN CLE CREDITS. TOPICS COVER A WIDE RANGE FROM STATE/FEDERAL COOPERATION, PREEMPTION, MULTISTATE PROCEEDINGS, CONSUMER PROTECTION AND OTHER ISSUES. A PRESIDENTIAL SUMMIT IS HELD AT THE DIRECTION OF THE NAAG PRESIDENT TO ADDRESS A SPECIFIC RELEVANT TOPIC. 1003373 NAAG'S IT DEPARTMENT MAINTAINS AND ENHANCES VITAL SYSTEMS TO SUPPORT THE ATTORNEY GENERAL COMMUNITY IN THEIR PUBLIC SERVICE MISSION. THROUGH OUR ASSOCIATION MANAGEMENT SYSTEM (AMS) AND LEARNING MANAGEMENT SYSTEM (LMS), WE PROVIDE MEMBERS WITH STREAMLINED ACCESS TO PROGRAM REGISTRATION, BILLING MANAGEMENT, TRAINING RESOURCES, AND HISTORICAL RECORDS. OUR IT INFRASTRUCTURE INCLUDES ADVANCED CYBERSECURITY MEASURES TO SAFEGUARD SENSITIVE INFORMATION, ENSURING THAT MEMBERS CAN SECURELY ACCESS THE TOOLS AND RESOURCES THEY NEED TO SERVE THE PUBLIC EFFECTIVELY. 207574 13377 NAAG STRENGTHENS OUTREACH AND COMMUNICATIONS TO ENHANCE THE VISIBILITY OF THE ATTORNEY GENERAL COMMUNITY AND RAISE AWARENESS OF CRITICAL LEGAL AND LAW ENFORCEMENT ISSUES THAT IMPACT PUBLIC WELFARE. OUR COMMUNICATIONS EFFORTS INCLUDE MAINTAINING A VARIETY OF AG-SPECIFIC PUBLICATIONS COVERING KEY TOPICS SUCH AS POWERS AND DUTIES, ANTITRUST, AND BANKRUPTCY, ALONG WITH NEWSLETTERS THAT INFORM THE AG COMMUNITY ON CURRENT LEGISLATION, COURT CASES, AND EMERGING TRENDS IN AREAS SUCH AS SUPREME COURT ACTIONS, CONSUMER PROTECTION, AND CYBERSECURITY AND TECHNOLOGY ISSUES IN THE LEGAL FIELD. THROUGH THESE INITIATIVES, NAAG SUPPORTS THE ATTORNEY GENERAL COMMUNITY IN STAYING INFORMED AND ENGAGED ON MATTERS OF NATIONAL AND STATE SIGNIFICANCE 88692 SUPREME COURT ADVOCACY: THE NAAG CENTER FOR SUPREME COURT ADVOCACY ISSUES. A PRESIDENTIAL SUMMIT IS HELD AT THE DIRECTION OF THE NAAG PRESIDENT TO ADDRESS A SPECIFIC RELEVANT TOPIC. HELPS STATES PRESENT CASES EFFECTIVELY BEFORE THE UNITED STATES SUPREME COURT. THE CENTER CONDUCTS 15-25 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 AND PUBLISHES "THE SUPREME COURT REPORT." IT ALSO HOSTS 6 FELLOWS PER YEAR, WHO GAIN DIRECT AND HANDS-ON TRAINING AND EXPOSURE TO SUPREME COURT PRACTICE. LASTLY, THE CENTER CIRCULATES STATE AMICUS BRIEFS TO THE STATE ATTORNEY GENERAL OFFICES. 88692 4432030 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 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 12 0 1 0 1 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 ST NW FL 12 WASHINGTON DC 20036 WILLIAM TONG TREASURER 1.00 1.00 X X 0 0 0 DAVE YOST BOARD MEMBER 1.00 1.00 X 0 0 0 ELLEN ROSENBLUM BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN FORMELLA BOARD MEMBER 1.00 1.00 X 0 0 0 JOSH STEIN BOARD MEMBER 1.00 1.00 X 0 0 0 BRIAN KANE EXECUTIVE DIRECTOR 18.00 19.50 X 0 399376 22079 ALBERT LAMA DEPUTY DIRECTOR (THRU 4/30/23) 18.00 19.50 X 0 232656 14209 THERESIA HELLER CHIEF FINANCIAL OFFICER 18.00 19.50 X 0 181329 33961 ERIN SCHECHTER CHIEF ADMINISTRATIVE OFFICER 20.00 17.50 X 0 165996 31291 0 979357 101540 0 0 1 0 CAPITAL HILTON 16TH STREET NW WASHINGTON DC 20036 HOTEL/EVENT SERVICES 522524 MARCUM TECHNOLOGY 10 MELVILLE PARK RD MELVILLE NY 11747 SOFTWARE CONSULTANT 234679 OTK EVENT PRODUCTION 3301 BAHAMA DR MIRAMAR FL 33023 EVENT PRODUCTION 182868 HILTON PHILADELPHIA 201 SOUTH CHRISTOPHER COLUMBUS BLVD PHILADELPHIA PA 19106 HOTEL/EVENT SERVICES 157497 R3 LLC 333 MAIN STREET SUITE 201 GAITHERSBURG MD 20878 IT CONSULTANT 134684 7 50000 50000 REGISTRATIONS 900099 453265 453265 PUBLICATIONS 900099 13377 13377 466642 1416926 335018 1081908 63 63 85750 979195 -893445 -893445 -893445 11007863 8789186 2218677 2218677 2218677 3258863 466642 335018 2407203 71943 4500 67443 16450 16450 279696 279696 465762 435495 30267 13830 13830 230701 139100 91601 645752 645739 13 1824044 1820802 3242 1209043 1208523 520 1102000 22000 1080000 234579 88110 146469 CLE 53931 53931 6147731 4432030 1715701 0 2815592 3013704 8023 32577 352073 367311 2364788 1412738 1169664 952050 64575995 70588844 29619067 28627900 7506464 6678328 106046878 110260714 1364785 736695 10216594 10721062 11581379 11457757 X 94157630 98453666 307869 349291 94465499 98802957 106046878 110260714 -2888868 7226326 0 X 0 0 1 0 X X 1 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL 521322260 6 1 0 5021030 1 0 5021030 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 805580 952050 607158 607158 0 952050 ALTERNATIVE INVESTMENTS 28627900 F 28627900 RIGHT-OF-USE LEASE ASSETS 6670707 ACCRUED INTEREST 7621 6678328 RIGHT-OF-USE LEASE LIABILITY 9138242 RELATED PARTY PAYABLE 1582820 10721062 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 12600257 0 0 0 0 0 0 12600257 0 12600257 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 BRIAN KANE EXECUTIVE DIRECTOR 0 379688 0 19688 0 0 0 9123 0 12956 0 421455 0 0 ALBERT LAMA DEPUTY DIRECTOR (THRU 4/30/23) 0 120156 0 0 0 112500 0 10766 0 3443 0 246865 0 0 THERESIA HELLER CHIEF FINANCIAL OFFICER 0 171210 0 10119 0 0 0 17068 0 16893 0 215290 0 0 ERIN SCHECHTER CHIEF ADMINISTRATIVE OFFICER 0 158040 0 7956 0 0 0 15804 0 15487 0 197287 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. PART I, LINE 4A ALBERT LAMA RECEIVED SEVERANCE PAYMENTS OF $112,500 FROM NATIONAL ASSOCIATION OF ATTORNEYS GENERAL. THE TERMS AND CONDITIONS WERE CONSISTENT WITH INDUSTRY STANDARDS. 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 CHIEF OF STAFF 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 FINANCIAL OFFICER, AND SENIOR LEVEL OFFICERS 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 FL 12 WASHINGTON DC 20036 521322260 EDUCATION AND TRAINING DC 501(C)(3) LINE 1 N/A 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 1 0