2013-10-29T07:02:44-05:00 2012-12-31 541156733 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2012-01-01 521382926 NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND INC NATI 2027373400 901 E STREET NW NO 100 WASHINGTON DC 20004 CRAIG W FLOYD 2027373400 2013-10-28 1 MARNETTE MYERS P00853724 7038210702 2013-10-28 2012 2016-03-07 17:11:31Z CRAIG W FLOYD 901 E STREET NW NO 100 WASHINGTON DC 20004 25920308 0 X WWW.NLEOMF.ORG X 1984 DC TO COMMEMORATE THE SERVICE AND SACRIFICE OF LAW ENFORCEMENT AND MAINTAIN THE MEMORIAL. 21 20 46 2077 0 0 17395198 18455284 0 0 550543 445320 905475 805486 18851216 19706090 459615 379419 0 0 2702525 3069309 633319 459994 4581923 10937070 9343334 14732529 13252056 4118687 6454034 60991587 66000116 3220511 2640307 57771076 63359809 X TO COMMEMORATE THE SERVICE AND SACRIFICE OF LAW ENFORCEMENT AND MAINTAIN THE MEMORIAL. 0 0 3249898 SOCIETAL PROGRAM MATERIALS: HONORING THOSE WHO HAVE LOST THEIR LIVES IN THE LINE OF DUTY DURING THEIR SERVICE IN THE LAW ENFORCEMENT PROFESSION THROUGH SEEKING THE GENERAL PUBLIC'S INVOLVEMENT IN RECOGNIZING THE SACRIFICES MADE. 1821059 726621 VISITORS CENTER: EXPENSES ASSOCIATED WITH OPERATING AND MAINTAINING THE VISITORS CENTER. 1821968 379419 MEMORIAL OPERATIONS: RESPONSIBILITY FOR MAJOR REPAIRS AND IMPROVEMENTS AT THE MEMORIAL, THE RESEARCH AND ENGRAVING OF NAMES OF FALLEN OFFICERS, OVERSIGHT OF DAILY MAINTENANCE BY THE NATIONAL PARK SERVICE, AND OPERATIONS AT THE MEMORIAL. 826996 PUBLIC AWARENESS: PROGRAMS AND ACTIVITIES TO HEIGHTEN AWARENESS THROUGH PUBLIC EVENTS ABOUT THE SACRIFICES SUSTAINED BY THE LAW ENFORCEMENT COMMUNITY ON THE PUBLIC'S BEHALF. 826996 7719921 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 56 0 1 46 1 0 0 0 0 0 1 1 1 1 0 0 1 0 X 21 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CT CO FL GA IL KS KY MD MA MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WV WI AZ AK HI ME X X FRANK & COMPANY PC 7038210702 1360 BEVERLY RD SUITE 300 MCLEAN VA 22101 CRAIG W FLOYD 40.00 5.00 X X 222563 0 38005 AARON D KENNARD 1.00 0.00 X 0 0 0 BART JOHNSON 1.00 0.00 X 0 0 0 WILLIAM JOHNSON 1.00 0.00 X 0 0 0 WILLIAM F WEBER 1.00 0.00 X 0 0 0 CHUCK WEXLER 1.00 0.00 X 0 0 0 BRAD BREKKE 1.00 0.00 X 0 0 0 CHUCK CANTERBURY 1.00 0.00 X 0 0 0 SAM A CABRAL 1.00 0.00 X 0 0 0 MADELINE NEUMANN 1.00 0.00 X 0 0 0 KAREN TANDY 1.00 0.00 X 0 0 0 JOSEPH C AKERS JR 1.00 0.00 X 0 0 0 LINDA HENNIE 1.00 0.00 X 0 0 0 JON ADLER 1.00 0.00 X 0 0 0 JIM BUEERMANN 1.00 0.00 X 0 0 0 MARCUS JONES 1.00 1.00 X 0 0 0 MIKE MUTH 1.00 0.00 X 0 0 0 SUZANNE SAWYER 1.00 0.00 X X 0 0 0 ROBERT PAVONE 1.00 0.00 X 0 0 0 STEPHEN ANTONUCCI 1.00 1.00 X 0 0 0 HARRY E PHILLIPS 1.00 1.00 X 0 0 0 ROBERT H FRANK 1.00 1.00 X 0 0 0 HERBERT GIOBBI 40.00 1.00 X 172734 0 17907 KAREN BASSIRI 40.00 0.00 X 116556 0 20602 LYNN LYONS-WYNNE 40.00 0.00 X 112467 0 25025 JOSEPH URSCHEL 40.00 0.00 X 124241 0 1927 STEVEN E GROENINGER 40.00 0.00 X 103574 0 22896 JOHN E SHANKS 40.00 0.00 X 108597 0 19737 960732 0 146099 7 0 1 0 PEP-DIRECT 119 STONEY BROOK DRIVE WILTON NH 03086 DIRECT MAIL SERVICES 3831327 DAVIS BUCKLEY PC 1612 K STREET NW WASHINGTON DC 20006 ARCHITECTS 1491370 DESIGN & PRODUCTION INC 7110 RAINWATER PLACE LORTON VA 22079 MUSEUM DEVELOPMENT 509048 E&G GROUP 1651 OLD MEADOW ROAD MCLEAN VA 22102 MUSEUM DEVELOPMENT 319966 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 FINANCIAL SERVICES 317143 14 49467 225227 18180590 5023897 18455284 247550 247550 187681 187681 5490742 5292972 197770 197770 197770 213920 327968 -114048 -114048 1319899 593278 726621 726621 OTHER INCOME 900099 5232 5232 5232 19706090 726621 0 524185 X 379419 379419 451209 349497 31577 70135 2073789 1608484 143107 322198 141763 108758 10900 22105 226492 173760 17415 35317 176056 130131 12674 33251 122372 122372 144587 108892 13513 22182 459994 459994 1535911 666156 291547 578208 148306 110152 8749 29405 277100 179666 53879 43555 546847 459529 24094 63224 168220 116530 33457 18233 17069 15537 282 1250 278632 238903 5934 33795 45012 10783 33377 852 MAILING EXPENSES 2494079 1280884 1213195 POSTAGE 2294075 1098549 776 1194750 EVENTS 574337 313185 60 261092 LIST RENTAL 221615 86405 135210 475172 284701 146499 43972 13252056 7719921 950212 4581923 X 4201881 1218545 0 2983336 1686368 3022383 741062 10000 10395043 11448167 469799 533603 2519394 1961014 767594 558380 10373143 9229476 0 840262 36558578 40357845 60991587 66000116 2546856 1907224 673655 733083 3220511 2640307 X 43550983 48140724 14220093 15219085 57771076 63359809 60991587 66000116 X 6454034 410063 200000 -55456 -1419908 X 0 1 X 1 0 X 16115565 13416130 14524237 17395198 18455284 79906414 16115565 13416130 14524237 17395198 18455284 79906414 6686230 73220184 562182 438706 470088 401628 435231 2307835 -222 5232 5010 82219259 6630261 0.89050 0.96860 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER MISCELLANEOUS INCOME - 2010 AMOUNT: $ -222. 2012 AMOUNT: $ 5,232. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1436643 X X 0 6781823 522413 3190652 4113584 8748273 1340000 74151 3380601 6781823 8834786 1663112 577249 2326874 8748273 7759251 376000 1185535 486000 8834786 9576256 -1352005 465000 7759251 1.00000 0 0 665976 314999 350977 678055 561550 116505 1175363 1084465 90898 558380 MEMORIAL DEVELOPMENT COSTS 15687464 MUSEUM DEVELOPMENT COSTS 23070209 MUSEUM COLLECTIONS 1436643 OTHER ASSETS 163529 40357845 DEFERRED RENT 628902 DEFERRED COMPENSATION 104181 733083 X 20587581 410063 200000 326884 936947 19650634 55456 55456 19706090 14998848 1418824 327968 1746792 13252056 0 13252056 PART III, LINE 4: THE MISSION OF THE NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND IS TO GENERATE INCREASED PUBLIC SUPPORT FOR THE LAW ENFORCEMENT PROFESSION BY PERMANENTLY RECORDING AND APPROPRIATELY COMMEMORATING THE SERVICE AND SACRIFICE OF LAW ENFORCEMENT OFFICERS; AND TO PROVIDE INFORMATION THAT WILL HELP PROMOTE LAW ENFORCEMENT SAFETY. THE NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL IS THE NATION'S MONUMENT TO LAW ENFORCEMENT OFFICERS WHO HAVE DIED IN THE LINE OF DUTY. DEDICATED ON OCTOBER 15, 1991, THE MEMORIAL HONORS FEDERAL, STATE AND LOCAL LAW ENFORCEMENT OFFICERS WHO HAVE MADE THE ULTIMATE SACRIFICE FOR THE SAFETY AND PROTECTION OF OUR NATION AND ITS PEOPLE. A NUMBER OF COMMEMORATIVE CEREMONIES ARE HELD AT THE MEMORIAL EACH YEAR, AND THE SITE IS VISITED BY NEARLY A QUARTER MILLION PEOPLE ANNUALLY. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT FUNDS ARE TO FURTHER THE MISSION OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION COMPLIES WITH THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE CODIFICATION, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND HAS CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES BEFORE 2009. X X X X X X 1 PEP-DIRECT 19 STONEY BROOK DRIVE WILTON NH 03086 DIRECT MAIL FUNDRAISING 0 9032565 299752 8732813 ODELL SIMMS & LYNCH INC 7704 LEESBURG PIKE FALLS CHURCH VA 22043 PUBLIC OUTREACH/DONOR CULTIVATION 0 176000 300000 -124000 9208565 599752 8608813 AL AR CA CT CO DC FL GA IL IA KY MD MA MI MN MS MT NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN UT VA WA WV WI WY AK AZ HI KS LA ME GALA 158400 158400 24444 62425 187955 HONOR AT THE CASTLE 55520 55520 0 25000 28144 213920 213920 24444 87425 216099 327968 -114048 EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) PAYMENTS MADE TO ODELL, SIMMS & LYNCH, INC. DURING 2012 TOTALED $312,652. OF THIS AMOUNT, $300,000 WAS PAID FOR CONSULTING SERVICES AND $12,652 WAS PAID FOR THE REIMBURSEMENT OF PREAPPROVED TRAVEL EXPENSES. FEES FOR CONSULTING EXPENSES AND CHARGES FOR THE REIMBURSEMENT OF OTHER PREAPPROVED TRAVEL EXPENSES INCURRED BY THE CONSULTANT ARE INVOICED SEPARATELY AS STIPULATED IN THE CONSULTING CONTRACT. THE AGREEMENT WITH PEP-DIRECT PROVIDES FOR THE PAYMENT OF FEES FOR FUNDRAISING CONSULTING SERVICES AND ALSO FOR THE PAYMENTS FOR REIMBURSABLE MAILING EXPENSES SUCH AS: PRINTING, POSTAGE, DATA PROCESSING AND MAILING SERVICES. THE TOTAL AMOUNT OF PAYMENTS FOR THESE TYPES OF REIMBURSABLE MAILING EXPENSES DURING THE YEAR WAS $4,330,896. INVOICES FOR FUNDRAISING CONSULTING FEES AND MAILING REIMBURSEMENTS SEPARATELY OR SPECIFICALLY IDENTIFY THE AMOUNT OF THE INVOICE THAT IS ATTRIBUTED TO FUNDRAISING CONSULTING FEES FROM THE AMOUNT OF THE INVOICE FOR REIMBURSABLE MAILING EXPENSES. 1 POLICE UNITY TOUR PO BOX 528 FLORHAM PARK NJ 07932 223530541 501(C)(3) 240000 TO RAISE AWARENESS OF LAW ENFORCEMENT OFFICERS WHO HAVE DIED IN THE LINE OF DUTY. THIN BLUE LINE COMMUNITY BIKE RIDES 901 E ST NW WASHINGTON DC 20004 900630368 501(C)(3) 139419 TO RAISE AWARENESS OF LAW ENFORCEMENT OFFICERS WHO HAVE DIED IN THE LINE OF DUTY. 2 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: NLEOMF MAINTAINS RECORDS AND DOCUMENTATION FOR EACH GRANTEE FINANCIALLY ASSISTED BY THE PROGRAM TO ENSURE THAT ALL GRANT FUNDS ARE DISBURSED FOR THEIR INTENDED USE. THE GRANTS AWARDED ARE ACTIVELY MONITORED BY RECEIVING PROGRESS REPORTS FROM THE GRANTEE AND BY HAVING FREQUENT MEETINGS WITH THE GRANTEE'S OFFICERS. X X X 0 0 0 0 0 0 0 0 0 CRAIG W FLOYD 222563 0 0 0 0 0 23687 0 14318 0 260568 0 0 0 HERBERT GIOBBI 172734 0 0 0 0 0 15520 0 2387 0 190641 0 0 0 FRANK & COMPANY PC FORMER TREASURER IS SHAREHOLDER OF ENTITY 317143 INDEPENDENT CONTRACTOR ARRANGEMENT 0 X 1 23897 FAIR MARKET VALUE X HARDWARE & SOFTWARE 1 5000000 FAIR MARKET VALUE 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE AMOUNTS IN COLUMN (B) REPRESENT THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. QUESTIONS FROM THE BOARD CONCERNING THE FORM 990 ARE ADDRESSED BY THE MANAGEMENT OF THE ORGANIZATION PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS CONSISTENTLY MONITORED AND REVIEWED BY THE BOARD OF DIRECTORS TO ENSURE COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS CONTRACT AND SALARY REQUIREMENTS BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEY AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION WAS MADE BY THE COMMITTEE FOR THE CEO EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 18 NLEOMF COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990 IS ALSO AVAILABLE ON THE NLEOMF WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 NLEOMF MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATIONS GOVERNING DOCUMENTS MAY BE MADE AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 339,595. MANAGEMENT AND GENERAL EXPENSES 53,036. FUNDRAISING EXPENSES 190,888. TOTAL EXPENSES 583,519. COMPUTING SERVICES: PROGRAM SERVICE EXPENSES 326,561. MANAGEMENT AND GENERAL EXPENSES 39,307. FUNDRAISING EXPENSES 387,320. TOTAL EXPENSES 753,188. CAGING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 199,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 199,204. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: PROVISION FOR DOUBTFUL PROMISES TO GIVE -1,418,824. CHANGES IN VALUE OF SPLIT INTEREST AGREEMENTS -1,084. THIN BLUE LINE COMMUNITY BIKE RIDES 901 E STREET NW SUITE 100 WASHINGTON DC 20004 900630368 SUPPORTS LAW ENFORCEMENT DC 501(C)(3) LINE 7 NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 THIN BLUE LINE COMMUNITY BIKE RIDES B 139419 ACCRUAL METHOD