2020-07-22T08:21:04-05:00 2019-12-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2019-01-01 521328557 THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN % PAUL BERIAULT NATI 7032242150 333 JOHN CARLYLE STREET Suite 125 ALEXANDRIA VA 22314 JOHN F CLARK PRESIDENT/CEO 5714823741 2020-07-17 true MARY TORRETTA P00847851 7038477500 68.134.16.150 54681420202045000000 2020-07-22 P 03CBAE45BD8E2F188EB28F31E827C7F4869431D2 E3EF05C2891DF9C7AA6A0C4253F931FA3CD00A4A 2019 2020-09-22 18:59:49Z John F Clark 333 JOHN CARLYLE STREET ALEXANDRIA VA 22314 55803643 false X WWW.MISSINGKIDS.ORG X 1984 DC OPERATE NATIONAL CLEARINGHOUSE ON MISSING AND SEXUALLY EXPLOITED CHILDREN; ASSIST EFFORTS TO FIND MISSING CHILDREN AND REDUCE CHILD SEXUAL EXPLOITATION. 30 28 401 1411 70543 3612 43521913 45815563 4579 0 8526146 1931677 -388407 -491308 51664231 47255932 0 0 0 0 32218194 32056931 120000 156000 2846447 9849919 11684547 42188113 43897478 9476118 3358454 75254028 77584868 34929743 31703837 40324285 45881031 X SEE SCHEDULE O false false 14224285 MISSING CHILD CASE MANAGEMENT: PROVIDE TECHNICAL ASSISTANCE TO LAW ENFORCEMENT, STATE AND LOCAL GOVERNMENT AGENCIES, PUBLIC AND PRIVATE ORGANIZATIONS, VICTIMS, FAMILIES AND THE PROFESSIONALS WHO SERVE THEM IN THE PREVENTION AND RECOVERY OF MISSING CHILDREN; PROVIDE REFERRALS TO VICTIMS, PARENTS AND OTHER FAMILY MEMBERS FOR VICTIM AND FAMILY SUPPORT SERVICES. PROVIDE PUBLIC POSTER DISTRIBUTION TO AID IN THE LOCATION OF MISSING CHILDREN. 10839182 INFORMATION AND CASE ANALYSIS: PROVIDE TECHNICAL ASSISTANCE AND DATA ANALYSIS TO ASSIST LAW ENFORCEMENT IN THEIR EFFORTS TO LOCATE AND RECOVER MISSING CHILDREN AND VICTIMS OF DOMESTIC CHILD SEX TRAFFICKING AND TO LOCATE AND APPREHEND NONCOMPLIANT SEX OFFENDERS. 7972230 EXPLOITED CHILD CASE MANAGEMENT: RECEIVE AND PROCESS REPORTS OF CHILD SEXUAL EXPLOITATION FROM THE PUBLIC AND FROM ELECTRONIC SERVICE PROVIDERS; PROVIDE TECHNICAL ASSISTANCE TO LAW ENFORCEMENT AND ATTORNEYS IN CASES INVOLVING THE POSSESSION, PRODUCTION AND DISTRIBUTION OF CHILD PORNOGRAPHY IMAGES, INCLUDING LAW ENFORCEMENT'S EFFORTS TO IDENTIFY AND RESCUE UNIDENTIFIED CHILD PORNOGRAPHY VICTIMS. 6893274 50000 39928971 true true false true false false false true false true true true false true true true true false false false false false false true true false false false false true false false false false false true true false false false false false false false false false false true 141 0 true 401 true true true false false false false true true false false false false false false X 30 28 true false false false false false false true true false true true true true true true true true true true false AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X PAUL BERIAULT 7038376283 333 JOHN CARLYLE STREET ALEXANDRIA VA 22314 JOHN F CLARK PRESIDENT/CEO 37.5 0.0 X 512355 0 21610 PANAYIOTA SOURAS ASST.SEC.,SVP, Gen. Counsel 37.5 0.0 X 222482 0 24033 MICHELLE DELAUNE SENIOR VP, COO 37.5 0.0 X 225104 0 18827 PAUL BERIAULT ASST. TREAS., VP, CFO 37.5 0.0 X 188894 0 26294 GAVIN PORTNOY VP,STRATEGIC ADVANCE. & PSHIPS 37.5 0.0 X 175730 0 32663 ROBERT LOWERY VP,MISSING CHILDREN DIVISION 37.5 0.0 X 173704 0 25625 JOHN SHEHAN VP EXPLOITED CHILDREN DIVISION 37.5 0.0 X 166884 0 25948 JOHN BISCHOFF EXECUTIVE DIRECTOR, MCD 37.5 0.0 X 152806 0 30675 DEREK BEZY VP, TECHNOLOGY DIVISION 37.5 0.0 X 167275 0 13485 STACY LAROSA EXC. DIR. PRESIDENT'S OFFICE 37.5 0.0 X 151840 0 26432 MARSHA GILMER-TULLIS EXC. DIR., FAMILY ADVOCACY DIV 37.5 0.0 X 152872 0 25120 MARA RODRIGUEZ EXC. 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THAT HELPS TO RAISE AWARENESS AND CREATE STRONGER PROTECTIONS FOR MISSING AND EXPLOITED CHILDREN. 11250 X false 25666401 1000000 4633598 214600 31085399 21027343 5555565 -1070590 -154083 25666401 18768464 25714 2383324 150159 21027343 17581260 18462 1293192 124450 18768464 17525665 42574 131100 118079 17581260 1.00000 false false 573950 573950 2495084 1268641 1226443 0 7911664 1977785 5933879 1596834 103637 1493197 1686701 1686701 9227469 PRIVATE EQUITIES 270954 F REITS 631318 F HEDGE FUNDS 3358584 F ASSETS HELD UNDER UNITRUST AGR 34507 4295363 RIGHT OF USE ASSET 21696948 CASH SURRENDER VALUE LIFE INSU 590956 DEPOSITS 11813 ARTWORK COLLECTIONS 11250 22310967 0 LEASE LIABILITY 27630827 POST-RETIREMENT BENEFIT 1247801 UNITRUST AGREEMENT 12762 28891390 X 54561432 2923777 4549642 4473 7477892 47083540 219995 -47603 172392 47255932 49004686 5111876 215327 5327203 43677483 219995 219995 43897478 Description of organization's collections Schedule D, Part III, Line 4 In 2018, NCMEC received two pieces of donated artwork that are held for public exhibition and are protected and preserved. These portraits relate to children who were victimized and are therefore representative of the organization's exempt purpose of preventing child abduction and sexual exploitation. These assets are reported on the balance sheet. USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 DURING THE YEAR ENDED DECEMBER 31, 1992, NCMEC'S BOARD OF DIRECTORS VOTED TO ESTABLISH A BOARD DESIGNATED FUND, HEREAFTER REFERRED TO AS THE ENDOWMENT, TO PROVIDE FOR THE FINANCIAL STABILITY OF NCMEC. LIABILITY FOR UNCERTAIN TAX POSITIONS SCHEDULE D, PART X, LINE 2 NCMEC FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. NCMEC IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. NCMEC HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDING DECEMBER 31, 2019, 2018, 2017, and 2016 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. NCMEC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. OTHER Revenues NOT INCLUDED ON FORM 990 SCHEDULE D, PART XI, LINE 2D CHANGE IN VALUE OF UNITRUST AGREEMENT $4,473 OTHER REVENUES INCLUDED ON FORM 990 AND NOT ON FINANCIAL STATEMENTS SCHEDULE D, PART XI, LINE 4B COST OF GOODS SOLD ($47,603) Other Expenses Not Included on Form 990 Schedule D, Part XII, line 2d Change in post-retirement benefit liability $215,327 X X X X X X true Regina Miller Group Inc 724 Alta Avenue Santa Monica CA 90402 Fundraiser false 495008 156000 339008 495008 156000 339008 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI Hope Awards 876808 875826 982 127178 43619 225566 Roc Dish It Out 348365 122224 226141 51389 102748 24 1949579 1834544 115035 30095 187323 7004 212928 3174752 2832594 342158 30095 365890 50623 541242 987850 -645692 X X X X false false false false false false false true false JOHN F CLARK PRESIDENT/CEO 452355 0 60000 0 0 0 19600 0 2010 0 533965 0 0 0 PAUL BERIAULT ASST. TREAS., VP, CFO 188894 0 0 0 0 0 13765 0 12529 0 215188 0 0 0 PANAYIOTA SOURAS ASST.SEC.,SVP, Gen. Counsel 222482 0 0 0 0 0 15920 0 8113 0 246515 0 0 0 MICHELLE DELAUNE SENIOR VP, COO 225104 0 0 0 0 0 15920 0 2907 0 243931 0 0 0 DEREK BEZY VP, TECHNOLOGY DIVISION 167275 0 0 0 0 0 11941 0 1544 0 180760 0 0 0 ROBERT LOWERY VP,MISSING CHILDREN DIVISION 173704 0 0 0 0 0 11537 0 14088 0 199329 0 0 0 GAVIN PORTNOY VP,STRATEGIC ADVANCE. & PSHIPS 175730 0 0 0 0 0 13041 0 19622 0 208393 0 0 0 JOHN SHEHAN VP EXPLOITED CHILDREN DIVISION 166884 0 0 0 0 0 12067 0 13881 0 192832 0 0 0 MARSHA GILMER-TULLIS EXC. DIR., FAMILY ADVOCACY DIV 152872 0 0 0 0 0 11210 0 13910 0 177992 0 0 0 THERESA DELANEY DIRECTOR OF PUBLICATIONS 147997 0 0 0 0 0 10528 0 7644 0 166169 0 0 0 JOHN BISCHOFF EXECUTIVE DIRECTOR, MCD 152806 0 0 0 0 0 11212 0 19463 0 183481 0 0 0 STACY LAROSA EXC. DIR. PRESIDENT'S OFFICE 151840 0 0 0 0 0 11310 0 15122 0 178272 0 0 0 MARA RODRIGUEZ EXC. DIR., STRA ADV. & PSHIPS 152355 0 0 0 0 0 11037 0 11944 0 175336 0 0 0 Non-fixed payments SCHEDULE J, PART I, LINE 7 BONUSES PAID ARE DETERMINED BY A NUMBER OF VARIABLES. THESE VARIABLES INCLUDE, BUT ARE NOT LIMITED TO, INDIVIDUAL GOAL ACHIEVEMENTS AND ORGANIZATION OPERATIONAL ACHIEVEMENTS. BONUS AMOUNTS ARE DETERMINED AND APPROVED AS PART OF THE OVERALL COMPENSATION REVIEW FOR OFFICERS AND KEY EMPLOYEES. Callahan Walsh Relative of Founder 86364 Compensation false SCHEDULE L, PART IV, LINE 2: (A) CALLAHAN WALSH (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FAMILY MEMBER OF A DIRECTOR OF THE ORGANIZATION. (D) DESCRIPTION OF TRANSACTION: COMPENSATION AS AN EMPLOYEE OF THE ORGANIZATION. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE MISSION OF THE NATIONAL CENTER FOR MISSING AND EXPLOITED CHILDREN IS TO HELP PREVENT CHILD ABDUCTION AND SEXUAL EXPLOITATION; HELP FIND MISSING CHILDREN; & ASSIST VICTIMS OF CHILD ABDUCTION AND SEXUAL EXPLOITATION, THEIR FAMILIES, & THE PROFESSIONALS WHO SERVE THEM. FORM 990, PART III, LINE 4D COMMUNITY OUTREACH: DEVELOP AND DELIVER SAFETY AND PREVENTION RESOURCES FOR FAMILIES AND PROFESSIONALS FOCUSING ON CHILD ABDUCTION, CHILD SEXUAL EXPLOITATION AND INTERNET SAFETY. PROVIDE TRAINING MATERIALS AND SUPPLIES TO THE PUBLIC THROUGH SCHOOLS AND OTHER ORGANIZATIONS. TOTAL EXPENSES: $5,855,592 REVENUES: $50,000 TRAINING: PROVIDE TRAINING, TECHNICAL ASSISTANCE AND RESOURCES AT NO COST TO LAW ENFORCEMENT AND CHILD-SERVING PERSONNEL WHO ARE INVOLVED IN CASES OF CRIMES COMMITTED AGAINST CHILDREN, SPECIFICALLY CASES OF MISSING CHILDREN AND CHILD SEXUAL EXPLOITATION. TOTAL EXPENSES: $1,037,682 Family Relationships Form 990, Part VI, line 2 John Walsh and Reve Walsh are family members. These individuals are both reported as members of the Board of Directors on Form 990, Part VII. CHAPTERS, BRANCHES, AND AFFILIATES FORM 990, PART VI, LINE 10B NCMEC HAS WRITTEN POLICIES STATING THAT EACH BRANCH ORGANIZATION IS SUBJECT TO POLICIES AND PROCEDURES PROMULGATED BY HEADQUARTERS AND SUBJECT TO THE SAME RULES AS HEADQUARTERS. THE BRANCHES MUST REPORT MONTHLY TO NCMEC HEADQUARTERS ABOUT THEIR OPERATIONS. NCMEC HEADQUARTERS MONITORS ALL ACTIVITIES AT THE BRANCHES TO ENSURE THE OPERATIONS OF THE BRANCHES ARE CONSISTENT WITH NCMEC'S EXEMPT PURPOSES. FORM 990 REVIEW PROCESS FORM 990, PART VI, LINE 11B NCMEC UNDERGOES AN ANNUAL INDEPENDENT AUDIT CONDUCTED BY AN OUTSIDE ACCOUNTING FIRM WHICH PRODUCES AN AUDITED FINANCIAL STATEMENT FOR THE ORGANIZATION. THE INDEPENDENT ACCOUNTING FIRM ALSO PREPARES THE FORM 990. MANAGEMENT REVIEWS THE FORM 990 AND COMPARES IT TO THE AUDIT INFORMATION. THE BOARD OF DIRECTORS' AUDIT COMMITTEE REVIEWS THE FORM 990 TO MAKE SURE IT MATCHES THE AUDIT AND THAT THE FORM 990 INCLUDES ALL REQUIRED PROGRAM AND FINANCIAL INFORMATION. UPON APPROVAL OF THE FORM 990 BY THE AUDIT COMMITTEE, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE THE INDEPENDENT ACCOUNTING FIRM FILES THE FORM 990 ON BEHALF OF THE ORGANIZATION. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT FORM 990, PART VI, LINE 12C EACH YEAR ALL MEMBERS OF THE BOARD OF DIRECTORS AND ORGANIZATION KEY STAFF MUST SUBMIT A CONFLICT OF INTEREST FORM. ANY POTENTIAL CONFLICTS ARE DISCLOSED TO AND DISCUSSED BY THE BOARD OF DIRECTORS, WHICH DECIDES IF A CONFLICT EXISTS AND WHAT ACTIONS ARE NECESSARY BASED ON ANY CONFLICTS. KEY STAFF OF THE ORGANIZATION AND MEMBERS OF THE BOARD OF DIRECTORS ARE INSTRUCTED TO NOTIFY THE ORGANIZATION IF A POTENTIAL CONFLICT SITUATION ARISES BETWEEN THE ANNUAL DISCLOSURES. PROCESS FOR DETERMINING COMPENSATION FORM 990, PART VI, LINES 15A AND 15B THE PROCESS FOR DETERMINING COMPENSATION AND BENEFITS OF EMPLOYEES AND OFFICERS IS AN ON-GOING RESPONSIBILITY OF THE HUMAN RESOURCES DEPARTMENT. A BROAD RANGE OF FACTORS ARE CONSIDERED WHEN REVIEWING COMPENSATION AND BENEFITS INCLUDING BUDGET, NUMBER OF EMPLOYEES, POSITION, EXPERIENCE REQUIRED, SCOPE OF RESPONSIBILITIES, EXPERIENCE AND LENGTH OF SERVICE, COMPLEXITY OF THE ORGANIZATION, NATURE AND SCOPE OF THE PROGRAMS AND SERVICES PROVIDED, INSTITUTIONAL KNOWLEDGE, AND PERFORMANCE, AMONG OTHER THINGS. PERIODIC COMPENSATION STUDIES ARE PERFORMED USING LEADING EMPLOYEE BENEFITS AND COMPENSATION FIRMS OF THE SALARIES AND BENEFITS OF ALL EMPLOYEES INCLUDING THE SENIOR EXECUTIVES OF THE ORGANIZATION. BASED ON THESE STUDIES ADJUSTMENTS ARE MADE TO THE SALARY AND BENEFITS OF ALL EMPLOYEES, INCLUDING THE PRESIDENT, COO, AND CFO TO ENSURE THEIR COMPENSATION IS APPROPRIATE, COMPARABLE AND REASONABLE. A COMPENSATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS FOR SENIOR EXECUTIVES INCLUDING THE PRESIDENT, COO, AND CFO. THE ORGANIZATION HAS TAKEN STEPS TO MAKE SURE THAT ITS COMPENSATION PROCESS MEETS THE REBUTTABLE PRESUMPTION OF REASONABLENESS. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS) ARE MAILED UPON REQUEST. FINANCIAL STATEMENTS FOR THE MOST RECENT THREE YEARS ARE MAILED UPON REQUEST AND THE CURRENT YEAR FINANCIAL STATEMENT IS INCLUDED IN AN ANNUAL REPORT WHICH IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. THE 990 FORMS FOR THE MOST RECENT THREE YEARS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER CHANGES IN NET ASSETS AND FUND BALANCES FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF UNITRUST AGREEMENT $4,473 CHANGE IN POST-EMPLOYMENT BENEFIT LIABILITY ($215,327) Cost of goods sold $47,603 Amortization of donated software in-kind recognized in revenue in prior years ($562,234) -------- TOTAL ($725,485)