2013-11-05T14:44:08-06:00 2012-12-31 541156733 FRANK & COMPANY PC 1360 BEVERLY ROAD SUITE 300 MCLEAN VA 22101 990 2012-01-01 760485830 UNITED STATES DEPUTY SHERIFFS' ASSOCIATION INC UNIT 3162632583 319 SOUTH HYDRAULIC WICHITA KS 67211 MIKE WILLIS 3162632583 2013-11-05 1 ROBERT H FRANK P00943320 7038210702 2013-11-05 2012 2016-02-24 21:20:13Z X MIKE WILLIS 319 SOUTH HYDRAULIC WICHITA KS 67211 2563008 0 X WWW.USDSA.ORG X 1995 TX LAW ENFORCEMENT SUPPORT, TRAINING, AND EDUCATION. PROVIDING EQUIPMENT TO LAW ENFORCEMENT AGENCIES, AND FINANCIAL AID TO FAMILIES OF SLAIN OFFICERS. 3 2 1 35 0 0 2128838 2563007 204505 0 6 1 75 0 2333424 2563008 96000 73144 0 0 143166 39797 302912 176464 1673663 1878188 2260541 2420266 2549946 -86842 13062 135710 135261 146445 99919 -10735 35342 X LAW ENFORCEMENT SUPPORT, TRAINING, AND EDUCATION. PROVIDING EQUIPMENT TO LAW ENFORCEMENT AGENCIES AND FINANCIAL AID TO FAMILIES OF SLAIN OFFICERS. 0 1 607710 3000 OFFICER BENEFITS AND AWARENESS - TO EDUCATE THE PUBLIC ABOUT HONORING LAW ENFORCEMENT, AS WELL AS PARTNERING WITH COMMUNITY AND MUNICIPAL GROUPS TO ASSIST LOCAL LAW ENFORCEMENT DEPARTMENTS IN CRIME PREVENTION ACTIVITIES, ENCOURAGING COLLABORATION BETWEEN COMMUNITY GROUPS AND SHERIFF DEPARTMENTS AND ENCOURAGING CITIZEN VOLUNTEER OPPORTUNITIES WITH LOCAL LAW ENFORCEMENT DEPARTMENTS. ADDITIONALLY, ALL EXPENSES TO PROVIDE FINANCIAL AND ECONOMIC AID TO THE FAMILIES OF OFFICERS KILLED IN THE LINE OF DUTY THAT ARE NOW WITHOUT A BREADWINNER AND IN ECONOMIC CRISIS. 112526 64750 EDUCATION AND TRAINING - TO EDUCATE AND TRAIN COUNTY LAW ENFORCEMENT OFFICERS IN THE USE OF LETHAL FORCE, REALISTIC IMPACT WEAPONS DEFENSE, AND GROUND CONFRONTATION MANAGEMENT. 29285 5394 GRANTS FOR EQUIPMENT - TO PROVIDE NEEDED LAW ENFORCEMENT EQUIPMENT, FREE OF CHARGE, TO UNDER-FUNDED COUNTY LAW ENFORCEMENT AGENCIES MADE POSSIBLE THROUGH GOVERNMENT GRANTS AND CHARITABLE CONTRIBUTIONS FROM THE GENERAL AND CORPORATE PUBLIC. 749521 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 AL AR AZ CA CO CT FL GA IL KS KY MA MD MN MS NC ND NH NJ NM NY OH OK PA RI SC TN TX VA WI WV AK HI OR UT X THE ORGANIZATION 3162632583 319 SOUTH HYDRAULIC WICHITA KS 67211 THOMAS PALMA 40.00 X X 30000 0 7501 RICHARD LEVAN 10.00 X X 0 0 0 JANET MICHAELS 10.00 X X 0 0 0 30000 0 7501 0 0 0 0 BRICKMILL MARKETING 24 MILLBROOK ROAD WILTON NH 03086 DIRECT MAIL 1510533 NEWPORT CREATIVE COMMUNICATIONS 33 RAILROAD AVENUE DUXBURY MA 02332 DIRECT MAIL 183582 PEP DIRECT 19 STONEY BROOK DRIVE WILTON NH 03086 DIRECT MAIL 102606 3 2563007 2250 2563007 1 1 2563008 0 0 1 3913 3913 69231 69231 37501 18751 9375 9375 2296 1148 574 574 10533 5267 2633 2633 47768 23884 11942 11942 176464 176464 41482 25270 8106 8106 28127 14068 7032 7027 2475 1237 619 619 10000 5000 2500 2500 3200 1600 800 800 5685 2843 1421 1421 MAILSHOP 1532336 430967 0 1101369 POSTAGE 396823 114785 0 282038 CAGING 78986 0 78986 0 LIST RENTAL 64338 18658 0 45680 38788 12899 2774 23115 2549946 749521 126762 1673663 X 2002825 580819 0 1422006 130025 133359 0 1902 136447 136447 5685 0 135710 135261 113689 99919 32756 0 146445 99919 X -10735 35342 -10735 35342 135710 135261 X 13062 33015 X 0 1 X 0 0 X 6392871 7183650 6362974 2128838 2563007 24631340 367779 354884 204505 927168 6760650 7538534 6362974 2333343 2563007 25558508 0 0 0 25558508 2474 81 1 2556 2474 81 1 2556 6763124 7538534 6362974 2333424 2563008 25561064 0.99990 0.99990 0.00010 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 136447 136447 0 0 X 2596023 33015 33015 2563008 0 2563008 2549946 0 2549946 0 2549946 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS UNDER FASB ASC 740, INCOME TAXES. FASB ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN FINANCIAL STATEMENTS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ORGANIZATION IS EXEMPT FROM INCOME TAXES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) AND EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) FOR 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELIEF OF DEBT X 1 BRICKMILL MARKETING 24 MILLBROOK ROAD WILTON NH 03086 DIRECT MAIL FUNDRAISING 0 2343303 31228 2312075 NEWPORT CREATIVE COMMUNICATIONS 33 RAILROAD AVENUE DUXBURY MA 02332 DIRECT MAIL FUNDRAISING 0 216929 154292 62637 2560232 185520 2374712 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD MN MS NC ND NH NJ NM NY OH OK PA RI SC TN UT VA WA WI WV EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE AGREEMENT WITH BRICKMILL MARKETING PROVIDES FOR THE PAYMENT OF FEES FOR FUNDRAISING CONSULTING SERVICES AND ALSO FOR THE PAYMENT OF REIMBURSABLE MAILING EXPENSES SUCH AS: LIST RENTAL, DATA PROCESSING, PREMIUMS, POSTAGE AND MAILSHOP SERVICES. THE TOTAL AMOUNT OF PAYMENTS FOR THESE TYPES OF REIMBURSABLE MAILING EXPENSES DURING THE YEAR WAS $1,923,283. INVOICES FOR FUNDRAISING SERVICE FEES AND MAILING REIMBURSEMENTS SEPARATELY OR SPECIFICALLY IDENTIFY THE AMOUNT OF THE INVOICE THAT IS ATTRIBUTED TO FUNDRAISING CONSULTING SERVICES FROM THE AMOUNT OF THE INVOICE FOR REIMBURSABLE MAILING EXPENSES. THE AGREEMENT WITH NEWPORT CREATIVE COMMUNICATIONS PROVIDES FOR THE PAYMENT OF FEES FOR FUNDRAISING CONSULTING SERVICES AND ALSO FOR THE PAYMENT OF REIMBURSABLE MAILING EXPENSES. THE TOTAL AMOUNT OF PAYMENTS FOR REIMBURSABLE MAILING EXPENSES DURING THE YEAR WAS $29,290. INVOICES FOR FUNDRAISING SERVICE FEES AND MAILING REIMBURSEMENTS SEPARATELY OR SPECIFICALLY IDENTIFY THE AMOUNT OF THE INVOICE THAT IS ATTRIBUTED TO FUNDRAISING CONSULTING SERVICES FROM THE AMOUNT OF THE INVOICE FOR REIMBURSABLE MAILING EXPENSES. 1 LAW ENFORCEMENT FINANCIAL AND ECONOMIC AID: TO AID THE FAMILIES OF OFFICERS KILLED IN THE LINE OF DUTY THAT ARE NOW WITHOUT A BREADWINNER AND IN ECONOMIC CRISIS. 5006 3000 2250 FAIR MARKET VALUE BLANKETS LAW ENFORCEMENT EDUCATION AND TRAINING: TO EDUCATE AND TRAIN COUNTY LAW ENFORCEMENT OFFICERS IN THE USE OF LETHAL FORCE, REALISTIC IMPACT WEAPONS DEFENSE, AND GROUND CONFRONTATION MANAGEMENT. 300 62500 0 LAW ENFORCEMENT SAFETY EQUIPMENT: AWARDED TO LAW ENFORCEMENT INDIVIDUALS WHO ARE IN NEED. 1 0 1481 FAIR MARKET VALUE LAW ENFORCEMENT SAFETY EQUIPMENT PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION THOROUGHLY EVALUATES AND MAINTAINS RECORDS AND OTHER DOCUMENTATION FOR EACH GRANTEE AND INDIVIDUAL FINANCIALLY ASSISTED BY THE PROGRAM TO ENSURE GRANT FUNDS ARE BEING SPENT FOR THEIR INTENDED CHARITABLE PURPOSE. CHANGES IN PROGRAM SERVICES FORM 990, PART III, LINE 3 THE ASSOCIATION ENHANCED THEIR MEMBER BENEFITS PROGRAM BY INTEGRATING AN OFFICER BENEFITS AND AWARENESS CAMPAIGN TO EDUCATE THE PUBLIC ABOUT HONORING LAW ENFORCEMENT, AS WELL AS PARTNERING WITH COMMUNITY AND MUNICIPAL GROUPS TO ASSIST LOCAL LAW ENFORCEMENT DEPARTMENTS IN CRIME PREVENTION ACTIVITIES, ENCOURAGING COLLABORATION BETWEEN COMMUNITY GROUPS AND SHERIFF DEPARTMENTS AND ENCOURAGING CITIZEN VOLUNTEER OPPORTUNITIES WITH LOCAL LAW ENFORCEMENT DEPARTMENTS. THE ASSOCIATION CONTINUED TO PROVIDE FINANCIAL AND ECONOMIC AID TO THE FAMILIES OF OFFICERS KILLED IN THE LINE OF DUTY BUT CEASED THEIR MAGAZINE DISTRIBUTION ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 8B USDSA DOES NOT HAVE ANY SEPARATE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM. A DRAFT OF FORM 990 IS EMAILED TO THE USDSA BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL. A CONFERENCE CALL WITH THE BOARD OF DIRECTORS TAKES PLACE TO DISCUSS THE FORM 990 PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONSISTENTLY MONITORS AND REVIEWS THE CONFLICT OF INTEREST POLICY TO ENSURE COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS CONTRACT AND SALARY REQUIREMENTS BASED ON SALARY COMPARISON DATA PROVIDED BY INDEPENDENT SURVEY AND CONTEMPORANEOUS DOCUMENTATION OF THE DECISION WAS MADE FOR THE PRESIDENT/DIRECTOR EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 18 USDSA COMPLIES WITH IRC SECTION 6104 AND MAKES ITS FORM 1023, FORM 990 AND 990-T (IF APPLICABLE) AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 USDSA 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: RELIEF OF DEBT 33,015.