2025-10-07T08:15:18-05:00 2024-12-31 541487262 MATTHEWS CARTER & BOYCE 12500 FAIR LAKES CIRCLE SUITE 260 FAIRFAX VA 22033 990 2024-01-01 521719671 POLICE RESEARCH AND EDUCATION PROJECT POLI 7035490775 317 SOUTH PATRICK STREET ALEXANDRIA VA 22314 WILLIAM JOHNSON EXECUTIVE DIRECTOR 7035490775 2025-10-04 1 0 KATHLEEN M FLAHERTY P00969957 7032183600 2024 2025-03-06 01:10:19Z WILLIAM JOHNSON 317 SOUTH PATRICK STREET ALEXANDRIA VA 22314 377658 0 X N/A X 1991 VA TO PROMOTE, THROUGH RESEARCH AND EDUCATION, THE WELL-BEING OF POLICE OFFICERS AND THEIR FAMILIES, AND TO EDUCATE AND INFORM THE PUBLIC ABOUT LAW ENFORCEMENT AND THE ROLE OF LAW ENFORCEMENT IN A DEMOCRATIC SOCIETY. 46 45 0 0 0 0 111057 201838 205882 175730 0 0 1269 90 318208 377658 0 0 0 0 0 0 0 0 0 433257 389607 433257 389607 -115049 -11949 72814 10501 69317 18953 3497 -8452 X TO PROMOTE, THROUGH RESEARCH AND EDUCATION, THE WELL-BEING OF POLICE OFFICERS AND THEIR FAMILIES, AND TO EDUCATE AND INFORM THE PUBLIC ABOUT LAW ENFORCEMENT AND THE ROLE OF LAW ENFORCEMENT IN A DEMOCRATIC SOCIETY. 0 0 320074 137195 AMERICAS TOP COP AWARDS PROGRAM - DISCOVERING, RECOGNIZING, AND AWARDING OUTSTANDING EXAMPLES OF LAW ENFORCEMENT SERVICE TO THE PUBLIC AND THE NATION. CONDUCTING AN ANNUAL NATIONAL AWARDS CEREMONY, MAKING KNOWN TO THE PUBLIC THE FACTS AND CIRCUMSTANCES SURROUNDING EACH CASE, WITH AN EYE TOWARDS INCREASING PUBLIC AWARENESS OF, AND RESPECT FOR, THE RULE OF LAW AND THE SACRIFICE OF LAW ENFORCEMENT OFFICERS IN OUR REPUBLIC. 44743 38625 SEMINARS: A SEMINAR FOR LAWYERS WHO REPRESENT LAW ENFORCEMENT LABOR ORGANIZATIONS ADDRESSING IMPORTANT ASPECTS OF A PUBLIC SAFETY LAWYERS PRACTICE. ALSO, HOSTILE MEDIA SEMINAR: THIS SEMINAR BROUGHT TOGETHER NEWS REPORTERS AND PRODUCERS ALONG WITH REPRESENTATIVES OF LAW ENFORCEMENT AGENCIES TO DISCUSS HOW POLICE ARE PORTRAYED IN THE MEDIA, WHY THEY ARE PORTRAYED IN A PARTICULAR MANNER, HOW THE PUBLIC PERCEIVES POLICE OFFICERS, AND HOW POLICE AGENCIES CAN MORE EFFECTIVELY COMMUNICATE WITH THE MEDIA AND THE PUBLIC THEY SERVE. IN PAST YEARS, THE SEMINAR WAS TITLED NAVIGATING THE NEW UNION ENVIRONMENT. EXPERTS SPOKE ON HOW TO EFFECTIVELY ADVOCATE FOR OFFICERS SAFETY, RESPOND TO SUPREME COURT LEGAL THREATS TO UNION DUES, HOW TO PRESERVE AND GROW MEMBERSHIP IN THE CHANGING LABOR ENVIRONMENT AND LEARNED OF LEGISLATIVE UPDATES. IN PAST YEARS THE FALL SEMINAR ADDRESSED TOPICS SUCH AS WORKERS COMPENSATION COVERAGE FOR PSTD, LAW ENFORCEMENT RELATIONS WITH THE DOJ, AND PUBLIC SAFETY DRONES AND THE FUTURE OF AIR SPACE. 1560 THE NATIONAL LAW ENFORCEMENT OFFICERS RIGHTS CENTER EXISTS TO SUPPORT AND DEFEND THE CONSTITUTIONAL AND LEGAL RIGHTS OF AMERICAN LAW ENFORCEMENT OFFICERS. IT ALSO EDUCATES OFFICERS AND THE PUBLIC ABOUT THESE RIGHTS. THE RIGHTS CENTER DOES THIS PRIMARILY BY APPEARING AS AMICUS CURIAE OR FRIEND OF THE COURT IN LEGAL CASES AROUND THE COUNTRY, PRIMARILY AT THE APPELLATE LEVEL, INCLUDING THE U.S. SUPREME COURT. THE RIGHTS CENTER FILES LEGAL BRIEFS DESIGNED TO EDUCATE THE COURTS AND PARTIES TO LITIGATION ABOUT THE CONSTITUTONAL AND LEGAL RIGHTS ENJOYED AND NEEDED BY LAW ENFORCEMENT OFFICERS. IT ALSO PUBLICIZES THE BRIEFS THEMSELVES AS WELL AS DECISIONS HANDED DOWN BY THE COURTS IN CASES IN WHICH IT HAS BECOME INVOLVED. THE RIGHTS CENTER ALSO CONDUCTS STUDIES FROM TIME TO TIME REGARDING THE APPLICATION OF VARIOUS LAWS TO POLICE OFFICERS IN VARIOUS US JURISDICTIONS. 9446 0 THE FLAGS FOR THE FALLEN PROGRAM PROVIDES, AT NO COST TO THE FAMILIES, A CUSTOM EMBROIDERED FLAG WITH A BADGE AND LAW ENFORCEMENT SHIELD THEREON, TO THE SURVIVORS OF AMERICAN LAW ENFORCEMENT OFFICERS KILLED IN THE LINE OF DUTY. EACH FLAG HAS STITCHED ONTO IT THE NAME, EMPLOYING AGENCY, BADGE NUMBER AND DATE OF DEATH OF THE OFFICER. THE FLAGS ARE PRESENTED TO THE SURVIVING FAMILY MEMBERS, OR COWORKERS OF THE SLAIN OFFICERS. 9446 0 375823 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 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 6 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 46 45 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 0 0 0 X WILLIAM JOHNSON 7035490775 317 SOUTH PATRICK STREET ALEXANDRIA VA 22314 MICHAEL MCHALE PRESIDENT 3.50 5.00 X X 0 20000 0 FRANK ALBERGO DIRECTOR 0.50 1.00 X 0 0 0 PETER ANDREYEV DIRECTOR 0.50 1.00 X 0 0 0 THOMAS AUSTIN DIRECTOR 0.50 1.00 X 0 0 0 MARCUS BARBOUR DIRECTOR 0.50 1.00 X 0 0 0 TOM BRACKIN DIRECTOR 0.50 1.00 X 0 0 0 LARRY CALDERONE DIRECTOR 0.50 1.00 X 0 0 0 ROBERT CAVACO DIRECTOR 0.50 1.00 X 0 0 0 LOU CIVELLO DIRECTOR 0.50 1.00 X 0 0 0 FRANK CONTI DIRECTOR 0.50 1.00 X 0 0 0 JOBE DICKINSON DIRECTOR 0.50 1.00 X 0 0 0 PAUL DIGIACOMO DIRECTOR 0.50 1.00 X 0 0 0 SHERRYL DILLON DIRECTOR 0.50 1.00 X 0 0 0 ROBERT FIGURSKI DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL FREEMAN DIRECTOR 0.50 1.00 X 0 0 0 ERNIE GEORGE DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL GLASSER DIRECTOR 0.50 1.00 X 0 0 0 TODD HARRISON DIRECTOR 0.50 1.00 X 0 0 0 JOHN KAZANJIAN DIRECTOR 0.50 1.00 X 0 0 0 DARRELL KRIPLEAN DIRECTOR 0.50 1.00 X 0 0 0 TROYCE KRUMME DIRECTOR 0.50 1.00 X 0 0 0 DAVID MCFARLAND DIRECTOR 0.50 1.00 X 0 0 0 CRAIG MILLER DIRECTOR 0.50 1.00 X 0 0 0 CHARLES MURPHY DIRECTOR 0.50 1.00 X 0 0 0 JOHN NELSON DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL O'MEARA DIRECTOR 0.50 1.00 X 0 0 0 THOMAS PERCICH DIRECTOR 0.50 1.00 X 0 0 0 RICHARD PIPPIN DIRECTOR 0.50 1.00 X 0 0 0 JOSEPH RAO DIRECTOR 0.50 1.00 X 0 0 0 AARON SCHMAUTZ DIRECTOR 0.50 1.00 X 0 0 0 THOMAS SHEVLIN DIRECTOR 0.50 1.00 X 0 0 0 DAN SMITH DIRECTOR 0.50 1.00 X 0 0 0 SEAN SMOOT DIRECTOR 0.50 1.00 X 0 0 0 STEADMAN STAHL DIRECTOR 0.50 1.00 X 0 0 0 VINCENT VALLELONG DIRECTOR 0.50 1.00 X 0 0 0 SHAUN WILLOUGHBY DIRECTOR 0.50 1.00 X 0 0 0 JARED WILSON DIRECTOR 0.50 1.00 X 0 0 0 MICHAEL WILSON DIRECTOR 0.50 1.00 X 0 0 0 BRYAN YANT DIRECTOR 0.50 1.00 X 0 0 0 JOHN FLYNN EXECUTIVE VICE PRESIDENT 0.50 1.00 X X 0 0 0 CRAIG LALLY RECORDING SECRETARY 0.50 1.00 X X 0 0 0 SCOTT HOVSEPIAN TREASURER 0.50 1.00 X X 0 0 0 KEITH CURRY SERGEANT-AT-ARMS 0.50 1.00 X X 0 0 0 SCOTT LEETON EXECUTIVE SECRETARY 0.50 1.00 X X 0 0 0 MARK YOUNG V.P. FOR ASSOC MEMBERS 0.50 1.00 X X 0 0 0 JAMES PALMER PARLIAMENTARIAN/DIRECTOR 0.50 1.00 X 0 0 0 WILLIAM JOHNSON EXEC DIRECTOR & GENERAL COUNSEL 5.00 40.00 X 0 289457 64783 0 309457 64783 0 0 1 0 0 86822 115016 201838 TOP COPS TICKETS 900099 137105 137105 FALL SEMINAR REGISTRAT 900099 38625 38625 175730 MISCELLANEOUS INCOME 900099 90 90 90 377658 175820 0 0 X 1900 1900 1493 1493 25484 25484 2404 2404 MEALS AND LODGING 212565 212565 AUDIO VISUAL RENTAL 53573 53573 PRODUCTION SERVICES AND 32460 32460 PRINTING 17587 17587 42141 34154 7987 389607 375823 13784 0 62315 2501 95 0 2881 2881 0 0 10404 8000 72814 10501 201 621 25000 10000 44116 8332 69317 18953 X 3497 -8452 3497 -8452 72814 10501 -11949 0 X X 0 1 X 1 0 X X 1 NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS 133000467 10 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 PART IV SECTION A LINE 3B THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS, INC., IS A TRADE ASSOCIATION THAT TYPICALLY DERIVES AT LEASET 50% OF ITS REVENUE FROM MEMBER DUES AND ADMISSION FEES FOR ITS CONVENTION, SEMINARS, AND OTHER FUNCTIONS. SINCE THE SUPPORTED ORGANIZATIONS MEMBER DUES AND ADMISSION REVENUE IS CLEARLY GREATER THAN 1/3, CONFIRMATION CONSISTS MERELY OF ANNUALLY SCANNING THE SUPPORTED ORGANIZATIONS AUDITED STATEMENT OF ACTIVITIES TO VERIFY NO SIGNIFICANT CHANGE IN OPERATIONS OR SOURCES OF REVENUE. PART IV SECTION A LINE 3C THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS, INC., CONDUCTS EDUCATIONAL ACTIVITIES THROUGH ITS CONVENTION, SEMINARS, AND OTHER MEETINGS. PREP INSURES THAT THE SUPPORT GIVEN IS SUBSTANTIALLY EXCEEDED BY EXPENDITURES IN THE FUNCTIONAL AREAS OF ITS CONVENTION, SEMINARS, AND OTHER MEETINGS BY SCANNING THE ANNUAL AUDITED STATEMENT OF ACTIVITIES OF ITS SUPPORTED ORGANIZATION. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2881 2881 0 0 RIGHT OF USE ASSET - COPIER 8000 8000 RIGHT OF USE LIABILITY - COPIER 8332 8332 X PART X, LINE 2: PREP HAS ADOPTED THE ACCOUNTING OF UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FASB ACCOUNTING STANDARDS CODIFICATION. TOPIC 740 REQUIRES PREP TO DETERMINE WHETHER A TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSTION. THE TAX LIABILITY TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS MORE THAN FIFTY PERCENT LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT, WHICH COULD RESULT IN PREP RECORDING A TAX LIABILITY THAT WOULD WOULD REDUCE PREPS ASSETS. MANAGEMENT HAS ANALYZED PREPS TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS FILED FOR OPEN YEARS (2021-2023), OR EXPECTED TO BE TAKEN IN THE 2024 TAX RETURNS. PREP IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX LIABILITIES WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. 0 0 0 0 0 0 0 0 0 WILLIAM JOHNSON EXEC DIRECTOR & GENERAL COUNSEL 0 278297 0 0 0 11160 0 20556 0 44227 0 354240 0 0 PART I, LINE 3 EXECUTIVE DIRECTOR OF PREP IS FULLY COMPENSATED BY THE SUPPORTED ORGANIZATION, NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS, INC. (NAPO). EXECUTIVE DIRECTORS COMPENSATION IS DETERMINED BY NAPO BY THE FOLLOWING METHODS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 DRAFT IS REVIEWED BY THE INDEPENDENT CPA, THE IN-HOUSE ACCOUNTANT AND THE EXECUTIVE DIRECTOR. ALL CHANGES ARE THEN INCORPORATED INTO THE RETURN BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF CONFLICTS POLICY: A. EACH NEW RESPONSIBLE PERSON SHALL BE PROVIDED WITH AND REQUIRED TO REVIEW A COPY OF THIS POLICY. B. EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING, SUCH AS RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NONPROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO NAPO/PREP/NAPORF. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE PRESIDENT, EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. C. THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST IN ACCORDANCE WITH IRS REGULATIONS. FORM 990, PART IX, LINE 24E TROPHY PLATE ENGRAVING: PROGRAM SERVICE EXPENSES 15,164. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,164. FLAGS OF THE FALLEN: PROGRAM SERVICE EXPENSES 8,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,266. BANK AND CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,182. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,182. POSTAGE AND DELIVERY: PROGRAM SERVICE EXPENSES 5,496. MANAGEMENT AND GENERAL EXPENSES 2. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,498. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,764. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,764. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 1,916. MANAGEMENT AND GENERAL EXPENSES 218. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,134. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 548. MANAGEMENT AND GENERAL EXPENSES 1,585. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,133. FORM 990, PART XII, LINE 2C: NO CHANGES IN OVERSIGHT OR SELECTION PROCESS FROM PRIOR YEAR. NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS INC 317 S PATRICK ST ALEXANDRIA VA 22314 133000467 TRADE ASSOCIATION NY 501(C)(6) N/A 0 NAPO RELIEF FUND 317 S PATRICK ST ALEXANDRIA VA 22314 161619872 CHARITABLE DC 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS O 180122 COST NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS SEE ABOVE M NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS SEE ABOVE N NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS SEE ABOVE P NATIONAL ASSOCIATION OF POLICE ORGANIZATIONS SEE ABOVE Q