2015-03-24T16:23:02-05:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP 4250 N FAIRFAX DRIVE SUITE 1020 ARLINGTON VA 22203 990 2013-07-01 300088843 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL MISSION FOUNDATION INC NATI 2023266029 2030 M STREET NW EIGHTH FLOOR WASHINGTON DC 20036 THERESIA HELLER CHIEF FINANCIAL OFFICER 2023266029 2015-03-14 1 DAVID TRIMNER P00444822 5712279500 2013 2016-02-25 16:41:14Z JAMES MCPHERSON 2030 M STREET NW EIGHTH FLOOR WASHINGTON DC 20036 15568240 0 X WWW.NAAG.ORG X 2002 DC TO ENGAGE IN EDUCATION, RESEARCH, AND TRAINING PROGRAMS DESIGNED TO BENEFIT THE MEMBERS OF THE NATIONAL ASSOCIATION OF ATTORNEYS GENERAL (NAAG). 7 7 0 7 0 0 19989 3414 747372 610117 2603750 5114995 154509 249344 3525620 5977870 0 0 0 0 0 0 0 0 0 3175615 3090553 3175615 3090553 350005 2887317 71336313 79119828 544799 181371 70791514 78938457 X THE FOUNDATION'S PURPOSE IS TO ENGAGE IN EDUCATION, RESEARCH, AND TRAINING PROGRAMS DESIGNED 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 1519600 NAAG TRAINING AND RESEARCH: THE NATIONAL ATTORNEYS GENERAL TRAINING AND RESEARCH INSTITUTE PROVIDES A VARIETY OF RESEARCH AND TRAINING PROGRAMS FOR ATTORNEYS GENERAL STAFF. COURSES ARE TAUGHT BY DIVERSE NATIONAL FACULTY AND COVER A BROAD ARRAY OF TOPICS. ATTENDEES CAN EARN CLE CREDITS. TOPICS COVER ANTITRUST, CONSUMER PROTECTION, TRIAL ADVOCACY, ENVIRONMENTAL PROTECTION, CYBERCRIME ISSUES AND SUPREME COURT PREPARATIONS. 529944 386059 NAAG ANNUAL MEETINGS:3 ANNUAL MEETINGS PROVIDE AN OPPORTUNITY FOR ATTORNEYS GENERAL 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 AND INITIATIVES, CONSUMER PROTECTION AND OTHER ISSUES. 104316 153182 PRESIDENTIAL INITIATIVE: THE MISSION FOUNDATION SPONSORS ONE EVENT PER YEAR FOR THE NAAG PRESIDENT TO PROMOTE A TOPIC OF PUBLIC INTEREST OF HIS OR HER CHOICE. THE TOPIC WAS "AMERICA'S PROMISE: KEEPING OUR KIDS SAFE" WITH 144 ATTENDEES FROM STATE, FEDERAL AND FOREIGN GOVERNMENTS, CHARITABLE AND ADVOCACY GROUPS AND REPRESENTATIVES FROM THE PRIVATE SECTOR. 179883 70876 REGIONAL/OTHER MEETINGS: THE MISSION FOUNDATION SPONSORS SEVERAL REGIONAL MEETINGS AND A CHIEF DEPUTIES MEETINGS. THESE MEETINGS ARE SMALLER IN SCOPE AND PROVIDE A FORUM TO DISCUSS TOPICS AND SHARE EXPERIENCES THAT ARE OF INTEREST TO A PARTICULAR REGION, RATHER THAN THE FULL MEMBERSHIP. HOWEVER, ALL MEMBER STATES ARE INVITED TO ATTEND. 343773 OTHER PROGRAMS: THE MISSION FOUNDATION PROVIDES IT SUPPORT, SUCH AS WEB DESIGN AND SYSTEM MAINTENANCE IN ORDER FOR NAAG TO CARRY OUT ITS MISSION OF FACILITATING INTERACTION BETWEEN THE ATTORNEYS GENERAL. IT ALSO PROVIDES ACCESS TO SOME ONLINE SUBSCRIPTIONS; MOOT COURT TRAINING; AND TRAVEL SUPPORT FOR ATTORNEYS GENERAL FOR THEIR WORK ON BEHALF OF NAAG. 523656 70876 2677516 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 13 0 0 0 0 0 0 0 1 1 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THERESIA HELLER 2023266029 2030 M STRRET NW - 8TH FLOOR WASHINGTON DC 20036 WILLIAM SORRELL CHAIR 2.00 0.00 X X 0 0 0 ROBERT COOPER VICE CHAIR & TREASURER 1.00 0.00 X X 0 0 0 JB VAN HOLLEN BOARD MEMBER 1.00 0.00 X 0 0 0 JIM HOOD BOARD MEMBER 1.00 0.00 X 0 0 0 MARTY JACKLEY BOARD MEMBER 1.00 0.00 X 0 0 0 DOUGLAS GANSLER BOARD MEMBER 1.00 0.00 X 0 0 0 LAWRENCE WASDEN BOARD MEMBER 1.00 0.00 X 0 0 0 JAMES MCPHERSON EXECUTIVE DIRECTOR 0.00 37.50 X 0 191826 21781 CHRISTOPHER TOTH DEPUTY DIRECTOR 0.00 37.50 X 0 152793 16780 THERESIA HELLER CHIEF FINANCIAL OFFICER 0.00 37.50 X 0 122698 24537 SCOTT MESSING CHIEF OF STAFF 0.00 37.50 X 0 140943 21653 KAREN CORDRY BANKRUPTCY COUNSEL 0.00 37.50 X 0 131726 20854 DAN SCHWEITZER PROJECT COUNSEL 0.00 37.50 X 0 124268 26991 MARJORIE THARP DIRECTOR OF COMMUNICATIONS 0.00 37.50 X 0 105693 19764 0 969947 152360 0 0 1 0 0 769 2645 3414 REGISTRATION INCOME 900099 526572 526572 SPONSORSHIP 900099 83545 83545 610117 981364 981364 928390 679046 249344 249344 249344 13044955 8911324 4133631 4133631 4133631 5977870 526572 0 5447884 14000 14000 305613 305613 90699 87280 3419 133215 123387 9828 161251 149513 11738 802012 802012 1290270 1290270 106035 106035 68439 68439 2507 2507 FELLOWS 58988 58988 CLE 21593 21593 BOOKS AND PUBLICATIONS 21049 21049 CREDIT CARD PROCESSING 14882 14882 3090553 2677516 413037 0 998793 852573 4999 3442 194884 184904 9835313 2354501 7808549 7480812 62329088 70598097 71336313 79119828 490089 173477 54710 7894 544799 181371 X 70586873 78692627 204641 245830 70791514 78938457 71336313 79119828 2887317 5259626 0 X 0 1 X 1 0 X X X X 0 0 0 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL 521322260 6 1 1 1 0 1 0 PART I, LINE 11(H) ALL THE FOUNDATION'S PROGRAMMATIC ACTIVITIES ARE IN SUPPORT OF NAAG'S MISSION. 1736405 1736405 7434300 1799480 5634820 664608 555021 109587 7480812 DUE TO NAAG 7894 7894 X PART X, LINE 2: 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. THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE FOUNDATION EVALUATED ITS TAX POSITIONS AND DETERMINED THAT ITS TAX POSITIONS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED ON EXAMINATION. THE FOUNDATION'S TAX RETURNS FOR THE FISCAL YEARS ENDED JUNE 30, 2011 THROUGH 2013 ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE AUTHORITIES. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 5013391 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 4220967 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 3725564 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENT 690818 0 0 0 0 0 0 13650740 0 13650740 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 JAMES MCPHERSON EXECUTIVE DIRECTOR 0 191826 0 0 0 0 0 19276 0 2505 0 213607 0 0 CHRISTOPHER TOTH DEPUTY DIRECTOR 0 147293 0 5500 0 0 0 14230 0 2550 0 169573 0 0 SCOTT MESSING CHIEF OF STAFF 0 137443 0 3500 0 0 0 13498 0 8155 0 162596 0 0 KAREN CORDRY BANKRUPTCY COUNSEL 0 129226 0 2500 0 0 0 12645 0 8209 0 152580 0 0 DAN SCHWEITZER PROJECT COUNSEL 0 120768 0 3500 0 0 0 12690 0 14301 0 151259 0 0 PART I, LINE 3 COMPENSATION IS PAID BY THE RELATED ORGANIZATION, NATIONAL ASSOCIATION OF ATTORNEYS GENERAL, INC(NAAG). NAAG'S 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. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF THREE (3) OR MORE DIRECTORS APPOINTED TO THE EXECUTIVE COMMITTEE BY THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL, EXCEPT AS OTHERWISE PROVIDED BY LAW OR BY SECTION 5.1 OF THESE BYLAWS, HAVE AND EXERCISE ALL THE POWERS OF THE BOARD OF DIRECTORS DURING THE INTERVALS BETWEEN THE MEETINGS OF THE BOARD, AND SHALL FIX ITS OWN RULES OF PROCEDURE. THE EXECUTIVE COMMITTEE SHALL KEEP A RECORD OF ITS PROCEEDINGS, AND WILL REPORT TO THE FULL BOARD IN A TIMELY MANNER. 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 11 THE CFO WILL CONDUCT A THOROUGH REVIEW OF THE FORM 990 AFTER PREPARATION BY THE OUTSOURCED ACCOUNTANT. THE 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 COMPLETEDIN 2012. 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 GENERAL 2030 M ST NW 8TH FLOOR WASHINGTON DC 20036 521322260 EDUCATION AND TRAINING DC 501(C)(3) 509(A)(1) N/A 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 0 0 NATIONAL ASSOCIATION OF ATTORNEYS GENERAL J 595247 FAIR VALUE