2026-01-30T09:49:26-06:00 2024-06-30 844233121 SHARPE PATEL CPA 5510 SIX FORKS ROAD SUITE 140 RALEIGH NC 27609 990 2023-07-01 561525424 NORTH CAROLINA VICTIM ASSISTANCE NETWORK NORT 9198312857 PO BOX 32173 RALEIGH NC 27622 ELIZABETH WATSON EXECUTIVE DIRECTOR 9198312857 2026-01-30 1 1 REBECCA FISHER P01690017 7044993893 2026-01-30 2023 2025-03-06 01:10:19Z X ELIZABETH WATSON PO BOX 32173 RALEIGH NC 27622 810604 0 X NC-VAN.ORG X 1986 NC THROUGH ADVOCACY, TRAINING, AND TECHNICAL ASSISTANCE, WE PROMOTE THE RIGHTS AND WELL-BEING OF LOVED ONES OF HOMICIDE VICTIMS AND OTHERS HARMED BY VIOLENT CRIME IN NORTH CAROLINA. 5 5 9 148 0 0 1319639 795715 14269 14889 0 0 -5310 -5352 1328598 805252 0 0 0 0 663593 597870 0 0 0 842509 290068 1506102 887938 -177504 -82686 267079 115500 143331 74438 123748 41062 X NORTH CAROLINA VICTIM ASSISTANCE NETWORK PROMOTES THE RIGHTS AND NEEDS OF CRIME VICTIMS BY EDUCATING NORTH CAROLINA'S CITIZENS AND PUBLIC POLICY LEADERS ABOUT THE DEVASTATING IMPACT THAT CRIME HAS ON OUR SOCIETY. SERVING OUR MEMBERS AS A STATEWIDE NETWORK, WE PROVIDE INFORMATION ON OVER 1,500 VICTIM SERVICE AND CRIMINAL JUSTICE AGENCIES, VICTIM ASSISTANCE PROGRAMS, AND ADVOCACY GROUPS. 0 0 737736 14889 ESTABLISHMENT OF A STATEWIDE NETWORK AND COALITION OF OVER 1,500 VICTIM ORGANIZATIONS, IMPROVEMENT OF THE REFERRAL SYSTEM, COORDINATION OF PROGRAMS PROMOTING VICTIMS' RIGHTS, AND PUBLIC EDUCATION. 737736 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 24 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X ELIZABETH WATSON 9198312857 PO BOX 32173 RALEIGH NC 27622 KATIE CARDENAS DE DANAHER BOARD PRESIDENT 3.00 X 0 0 0 CAROL NELSON BOARD TREASURER 0.50 X 0 0 0 DAVID WARREN BOARD MEMBER 0.20 X 0 0 0 ZANDRA FORD BOARD MEMBER 0.20 X 0 0 0 RHONDA POWELL BOARD MEMBER 0.20 X 0 0 0 ELIZABETH WATSON EXECUTIVE DIRECTOR (2/1/24-6/30/24) 40.00 X 76879 0 0 FRANCES BATTLE EXECUTIVE DIRECTOR (7/1/23-1/31/24) 40.00 X 85000 0 0 161879 0 0 0 0 0 0 0 4050 781580 10085 795715 CERTIFICATION 900099 14889 14889 14889 0 4050 5352 -5352 -5352 805252 14889 0 -5352 161879 153500 8379 330509 313402 17107 36536 35094 1442 31841 28961 2880 37105 35643 1462 168 168 1450 1450 6500 6500 29575 29575 75475 64445 11030 30299 28191 2108 1759 1759 5445 5445 CONTRACTS 77391 77391 MISCELLANEOUS 43193 1109 42084 TRAINING 17053 17053 LICENSES AND PERMITS 1760 1760 887938 737736 150202 0 47677 12537 217402 100963 7796 7796 0 0 2000 2000 267079 115500 143331 74438 143331 74438 X 123748 41062 123748 41062 267079 115500 -82686 0 X 0 0 0 X 843954 1257143 1763877 1319639 795715 5980328 843954 1257143 1763877 1319639 795715 5980328 5980328 5 1 6 5411 5411 5985745 99928 0.99910 0.99670 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 5,411. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6500 6500 881438 887938 158191 39548 0 0 225305 158191 383496 575244 10000 6500 16500 56326 39548 95874 143811 0 0 7796 7796 0 0 AMENDED RETURN EXPLANATION - TAX YEAR JULY 1, 2023 TO JUNE 30, 2024: PURPOSE OF AMENDMENT: THE AMENDED FORM 990 WAS FILED TO CORRECT PROGRAM SERVICE EXPENSE CLASSIFICATIONS, UPDATE PRIOR YEAR COMPARATIVE FIGURES, AND INCORPORATE INFORMATION OBTAINED AFTER THE ORIGINAL SUBMISSION. THE AMENDMENTS REFLECT FINAL RECONCILIATIONS COMPLETED DURING THE ORGANIZATION'S FINANCIAL REVIEW PROCESS AND THE IMPACT OF THE RETROACTIVE AMENDMENT FILED FOR THE PRIOR TAX YEAR (JULY 1, 2022 TO JUNE 30, 2023). SUMMARY OF CHANGES: 1. PROGRAM SERVICE & GRANT EXPENSE ADJUSTMENTS: *TOTAL PROGRAM SERVICE EXPENSES WERE CORRECTED TO $737,736, REFLECTING FINALIZED GRANT AND PROGRAM EXPENDITURE RECONCILIATIONS. *THIS ADJUSTMENT CONFIRMS THAT FEDERAL AND STATE GRANT EXPENDITURES REMAINED BELOW THE $750,000 THRESHOLD, MEANING THE ORGANIZATION WAS NOT REQUIRED TO UNDERGO A FEDERAL OR STATE SINGLE AUDIT FOR THIS PERIOD. 2. REVENUE & EXPENSE RECLASSIFICATIONS: *CERTAIN REVENUE AND EXPENSE LINE ITEMS WERE RECLASSIFIED TO ENSURE PROPER CATEGORIZATION IN ACCORDANCE WITH FORM 990 REPORTING REQUIREMENTS. *THESE CORRECTIONS DID NOT CHANGE TOTAL REVENUE OR TOTAL EXPENSES MATERIALLY BUT ENSURED ACCURATE ALLOCATION AMONG PROGRAM, MANAGEMENT, AND FUNDRAISING FUNCTIONS. 3. PRIOR YEAR COMPARATIVE FIGURES UPDATED: *PRIOR YEAR AMOUNTS PRESENTED IN THE "PRIOR YEAR" COLUMN WERE UPDATED BECAUSE THE ORGANIZATION FILED AN AMENDED RETURN FOR THE 2022-2023 TAX PERIOD. *THESE UPDATES ENSURE CONSISTENCY BETWEEN THE CURRENT YEAR FILING AND THE IRS ACCEPTED AMENDED RETURN FOR THE PRECEDING YEAR. 4. FUNCTIONAL EXPENSE ALLOCATIONS: *PROGRAM AND MANAGEMENT & GENERAL EXPENSES WERE ADJUSTED TO REFLECT MORE ACCURATE CLASSIFICATION OF STAFF TIME, GRANT RELATED COSTS, AND OPERATING EXPENDITURES. *NO NEW ACTIVITIES WERE ADDED; ADJUSTMENTS SOLELY REFLECT IMPROVED ACCURACY BASED ON SUBSEQUENT DOCUMENTATION. 5. BALANCE SHEET ADJUSTMENTS: *BEGINNING OF YEAR ASSET, LIABILITY, AND NET ASSET BALANCES WERE REVISED TO ALIGN WITH THE CORRECTED ENDING BALANCES FROM THE AMENDED PRIOR YEAR RETURN. *THESE ADJUSTMENTS ENSURE PROPER CONTINUITY ACROSS REPORTING PERIODS. 6. SCHEDULE UPDATES: *SCHEDULE A: PUBLIC SUPPORT CALCULATIONS WERE UPDATED TO INCORPORATE CORRECTED CURRENT AND PRIOR YEAR REVENUE INPUTS, RESULTING FROM THE AMENDED REPORTING. *SCHEDULE B: CONTRIBUTOR REPORTING WAS UPDATED WHERE NECESSARY BASED ON CORRECTED REVENUE CLASSIFICATIONS. *SCHEDULE C: LOBBYING EXPENDITURES WERE UPDATED TO THE CORRECTED CURRENT YEAR AMOUNT. SUMMARY STATEMENT: THIS AMENDMENT ENSURES THE FORM 990 ACCURATELY REFLECTS THE ORGANIZATION'S FINANCIAL ACTIVITY, PROGRAM EXPENDITURES, AND REQUIRED DISCLOSURES FOR THE PERIOD JULY 1, 2023 THROUGH JUNE 30, 2024. CORRECTIONS WERE MADE TO MAINTAIN COMPLIANCE, IMPROVE REPORTING ACCURACY, AND INCORPORATE THE EFFECTS OF THE PRIOR YEAR AMENDED RETURN. ADDITIONALLY, DUE TO THE UPDATED CLASSIFICATIONS AND PRIOR-YEAR ADJUSTMENTS, THE AMENDED RETURNS CONFIRMS THAT GRANT EXPENDITURES DID NOT TRIGGER SINGLE AUDIT REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO FILING. THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE REVIEW THE FORM 990 BEFORE IT IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS, WHO ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS TO THE EXECUTIVE COMMITTEE ANNUALLY. THE EXECUTIVE COMMITTEE APPROACHES THE POTENTIALLY CONFLICTED BOARD MEMBER TO DISCUSS STEPS TO REMEDIATE THE SITUATION. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE PERIODICALLY SETS, REVIEWS, AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. MARKET FACTORS ARE CONSIDERED IN THE DETERMINATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.