2024-10-04T10:20:38-05:00 2023-12-31 111986323 MARCUM LLP 1 RESEARCH COURT SUITE 400 ROCKVILLE MD 20850 990 2023-01-01 521382926 NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND INC NATI 2027373400 444 E STREET NW WASHINGTON DC 20001 WILLIAM ALEXANDER CEO 2027377868 2024-10-03 1 1 AARON M FOX P01365820 3016913600 2024-10-03 2023 2024-10-15 13:58:12Z LORI SHARPE DAY 444 E STREET NW WASHINGTON DC 20001 16634789 0 X WWW.NLEOMF.ORG X 1984 DC TO TELL THE STORY OF AMERICAN LAW ENFORCEMENT, COMMEMORATE THE SERVICE AND SACRIFICE OF THOSE WHOM SERVE IN THE LAW ENFORCEMENT PROFESSION THROUGH MAINTAINING THE NATIONAL LAW ENFORCEMENT MEMORIAL AND MUSEUM. 24 24 54 29 0 0 15329786 13080022 823375 344654 426082 506160 531839 680015 17111082 14610851 450058 460479 0 0 3728776 3534646 689345 597610 4628350 25398673 24665108 30266852 29257843 -13155770 -14646992 144094568 137140968 125781242 133154572 18313326 3986396 X THE MISSION OF THE NATIONAL LAW ENFORCEMENT MEMORIAL AND MUSEUM IS TO COLLECT, PRESERVE, EXHIBIT AND INTERPRET THE AMERICAN LAW ENFORCEMENT PROFESSION. 0 0 10861024 460479 344654 MUSEUM OPERATIONS: EXPENSES ASSOCIATED WITH OPENING, OPERATING AND MAINTAINING THE MUSEUM. THE MUSEUM IS DEDICATED TO THE UNDERSTANDING AND PRESERVATION OF THE HISTORY - PAST, PRESENT AND FUTURE ROLE OF AMERICAN LAW ENFORCEMENT IN SOCIETY. IT STRIVES TO BE A SOURCE OF INSPIRATION AND SHARED HUMAN PERSPECTIVES FOR ALL PEOPLE TO BETTER UNDERSTAND THE RULE OF LAW. SERVING AS A VITAL RESOURCE FOR ALL AGES AND CULTURES, THE MUSEUM STRIVES TO CHALLENGE PERSPECTIVES, GAIN UNDERSTANDING AND EDUCATE ALL WHOM COME THROUGHT ITS DOORS. 2945992 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. 6810449 552851 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 OPERTIONS AT THE MEMORIAL. 829472 OFFICER SAFETY AND WELLNESS PROGRAM: ALL EXPENSES TO FURTHER THE ORGANIZATION'S PURPOSE OF REDUCING LINE-OF-DUTY FATALITIES AND IMPROVING OFFICER SAFETY AND WELLNESS, THROUGH TRAFFIC SAFETY INITIATIVES, EDUCATION PROGRAMS, THE DESTINATION ZERO INITIATIVE AND THE NATIONAL OFFICER SAFETY AND WELLNESS AWARDS AND THE WORK IN OFFICER SUICIDE PREVENTION THROUGH THE SAFLEO PROJECT PARTNERING WITH THE INSTITUTE FOR INTERGOVERNMENTAL RESEARCH. 829472 21446937 1 1 0 1 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 1 54 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 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 LORI SHARPE DAY 2027373400 444 E STREET NW WASHINGTON DC 20001 LORI SHARPE DAY CHAIR 1.00 X X 0 0 0 CAITLIN CLARK-ZIGMOND SECRETARY 1.00 X X 0 0 0 TIM QUINN TREASURER 1.00 X X 0 0 0 ANDREW MATTHEWS VICE CHAIR 1.00 X X 0 0 0 PATRICK YOES DIRECTOR 1.00 X 0 0 0 MARKEL HUTCHINS DIRECTOR 1.00 X 0 0 0 MICHAEL BEGONIS DIRECTOR 1.00 X 0 0 0 MICHAEL DILLINGER DIRECTOR 1.00 X 0 0 0 PATRICIA CARRUTH DIRECTOR (ENDED 06/23) 1.00 X 0 0 0 VINCENT TALUCCI DIRECTOR 1.00 X 0 0 0 STEVEN LAGANKE DIRECTOR 1.00 X 0 0 0 UYGAR GAZIOGLU DIRECTOR 1.00 X 0 0 0 KEN HARTWICK DIRECTOR 1.00 X 0 0 0 ADAM ROSE DIRECTOR 1.00 X 0 0 0 LT WILLIE WILLIAMS DIRECTOR 1.00 X 0 0 0 GERALD FLYNN JR DIRECTOR 1.00 X 0 0 0 CONNIE MOYER DIRECTOR 1.00 X 0 0 0 DWAYNE CRAWFORD DIRECTOR 1.00 X 0 0 0 JOSEPH GENTILE DIRECTOR 1.00 X 0 0 0 GLENDA LEHMANN DIRECTOR 1.00 X 0 0 0 HARRY PHILLIPS DIRECTOR 1.00 X 0 0 0 JAMES BURCH DIRECTOR 1.00 X 0 0 0 JAMES PALMER DIRECTOR 1.00 X 0 0 0 JOHN JONES DIRECTOR 1.00 X 0 0 0 GREG CAPPETTA DIRECTOR (ENDED 06/23) 1.00 X 0 0 0 AARON SLATER DIRECTOR 1.00 X 0 0 0 WILLIAM BILL ALEXANDER CEO (AS OF 05/23) 40.00 X 198357 0 8655 MARCIA FERRANTO CEO (UNTIL 05/23) 40.00 X 324407 0 17201 MARY PETTO CHIEF MKTG & CORP. RELATIONS OFFICER 40.00 X 185713 0 12886 THOMAS CANAVAN ED, MUSEUM 40.00 X 160316 0 12398 TROY ANDERSON ED, OFFICER SAFETY AND WELLNESS 40.00 X 155982 0 6831 KRISTA HUMPHREY SENIOR DIRECTOR OF DIRECT RESPONSE 40.00 X 101663 0 11007 SALLY HUTCHINS WEB SERVICES ADMINISTRATOR 40.00 X 107611 0 13075 1234049 0 82053 7 0 1 0 PRODUCTION SOLUTIONS PO BOX 26168 OKLAHOMA CITY OK 731260618 DIRECT MAIL SERVICES 3489546 GRANTMAIL DIRECT MARKETING LIMITED RM B 7/F HING LEE BLDG NO 12-14 S HUNG HOM KLN HK DIRECT MAIL SERVICES 733162 NNE MARKETING 1666 MASSACHUSSETS AVE SUITE 14 LEXINGTON VA 02420 MARKETING CONSULTANT 500004 MARCUM LLP 4875 BELFORT RD SUITE 110 JACKSONVILLE FL 32256 ACCOUNTING SERVICES 240798 DIRECT MAIL PROCESSORS INC (DMP) 1943 HIGH RIDGE ROAD ANNAPOLIS MD 21409 DIRECT MAIL SERVICES 213492 7 132864 253658 12693500 13080022 MUSEUM INCOME 900099 344654 344654 344654 379565 379565 127185 127185 127659 36739 90920 90920 90920 1610717 1484122 126595 126595 126595 7400 132864 7421 -21 -21 945250 495656 449594 449594 OTHER INCOME 900099 12337 12337 12337 14610851 897505 0 633324 X 460479 460479 548619 417060 63036 68523 2521760 1916626 321541 283593 51491 39134 6663 5694 179178 136186 22519 20473 233598 177549 29280 26769 112318 85369 14078 12871 263798 171621 66302 25875 60139 45709 7538 6892 597610 597610 40339 40339 3461227 1570972 169661 1720594 338959 275470 26893 36596 215808 198948 8807 8053 723998 550283 90749 82966 918379 771438 73471 73470 78954 78954 8276776 8276776 4794578 4227570 567008 237110 180219 29719 27172 POSTAGE 1950817 650012 71985 1228820 BAD DEBT EXPENSE 1552167 1552167 SPECIAL EVENTS 796628 705684 1623 89321 DOLLAR BILLS AND COINS 412712 137516 15229 259967 430401 373362 3948 53091 29257843 21446937 3182556 4628350 X 4236520 1411446 156521 2668553 3877397 3971109 2749258 298646 16713 28806 238965 248464 373859 724713 128784862 25117859 108383712 103667003 8187356 7914488 20267308 20287739 144094568 137140968 954433 449924 421620 25790 95390691 95845504 29014498 36833354 125781242 133154572 X 13712711 897881 4600615 3088515 18313326 3986396 144094568 137140968 -14646992 320062 0 X X 0 1 X 1 0 X 20063007 16727605 18883548 15329786 13080022 84083968 20063007 16727605 18883548 15329786 13080022 84083968 84083968 375722 336988 444038 516951 634409 2308108 93529 130553 36560 12337 272979 86665055 5491842 0.97020 0.97590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 60138 0 0 60138 0 X X X X 0 2186369 141 170005 2356515 2382136 -195726 41 2186369 4171217 750 405169 2195000 2382136 3021465 935126 329740 115114 4171217 3041505 -20040 3021465 1.00000 0 0 122426724 21207815 101218909 6358138 3910044 2448094 103667003 INTEREST RECEIVABLE 620 ASSETS LIMITED AS TO USE 1682889 MEMORIAL DEVELOPMENT COSTS 18604230 20287739 BOND INTEREST PAYABLE 36833354 36833354 X 15002920 320062 112346 432408 14570512 40339 40339 14610851 29329850 112346 112346 29217504 40339 40339 29257843 PART III, LINE 4: HISTORIC TREASURES ARE ALSO KNOWN AS "ACCESSINED ITEMS" AT THE MUSEUM. THIS MEANS THEY HAVE GONE THROUGH THE PROCESS OF BEING CONSIDERED AND ADMITTED INTO THE PERMANENT COLLECTION. THE MUSEUM ALSO ACQUIRES ASSETS THAT ARE NOT CONSIDERED PART OF THE ARTIFACT COLLECTION. THEY ARE CALLED "NON-ACCESSIONED ITEMS OR "PROPS" THAT ARE PUT ON DISPLAY IN THE MUSEUM'S EXHIBITS. THESE NON-ACCESSIONED ITEMS CAN EITHER BE REPLICAS OF ARTIFACTS OR A HISTORIC ITEM THAT HAS NOT GONE THROUGH THE MUSEUM'S ACCESSIONING PROCESS.THE DIFFERENCE IS THAT NON-ACCESSIONED ITEMS DO NOT NEED TO BE HANDLED WITH THE SAME LEVEL OF CARE AS AN ACCESSIONED ITEM, AND FOR EXAMPLE CAN STAY OUT ON DISPLAY MUCH LONGER THAN AN ACCESSIONED ITEM. PUBLIC EXHIBITION - DISPLAYS WHICH THE PUBLIC MAY SEE, VIEW OR ATTEND FOR AN ADMISSION PRICE, FEE OR OTHER VALUABLE CONSIDERATION. OURS ARE FOCUSED ON PROVIDING INSIGHT INTO THE LAW ENFORCEMENT PROFESSION AS AN EDUCATINAL EXPERIENCE. SCHOLARLY RESEARCH - AS ONLY 8% OF OUR COLLECTION IS ON EXHIBITION, WE ALLOW THOSE DOING RESERCH FROM A VARIETY OF INSTITUTIONS TO COME AND UTILIZE THE ITEMS, RECORDS AND MATERIALS WE HAVE COLLECTED TO ASSIST IN EDUCATIONAL PURSUITS. EXAMPLE: A MASTERS/PHD STUDENT WORKING ON A PAPER ABOUT THE FBI AND WHOM ASKS TO SEE OUR COLLECTION OF J. EDGAR HOOVER'S PAPERS FOR THEIR WORK. PRESERVATION FOR FUTURE GENERATION - A AN INSTITUTION COMMITTED TO PRESERVING AND DISPLAYING ITEMS AROUND THE LAW ENFORCEMENT PROFESSION. IT IS OUR DUTY TO UTILIZE CURATORIAL AND PRESERVATION OF THOSE ARTIFACTS IMPORTANT TO THE HISTORY OF THE PROFESSION WE TELL. AS SUCH WE HAVE A LARGE COLLECTION OF ARTIFACTS THAT ARE PRESERVED AND BEING PRESERVED SO THEY CAN BE SEEN BEYOND JUST 20 YEARS BUT IDEALLY FOR 200+ YEARS TO COME. EXAMPLE: THE HANDCUFFS USED ON SIRHAN WHOM ASSASSINATED U.S. SENATOR ROBERT KENNEDY. LOAN OR EXCHANGE PROGRAM - AS A PRESERVATION INSTITUTION THROUGH THE MUSEUM, WE ALLOW ARTIFACTS IN OUR COLLECTION TO BE LOANED OR EXCHANGED FOR ANOTHER ARTIFACT AMONG REPUTABLE INSTITUTIONS THAT ARE HOLDING AN EXHIBITION RELATED TO SOMETHING WE HAVE. EXAMPLE: AMERICAN HISTORY MUSEUM IN NYC MAY DO A DISPLAY OF NYPD AND LAW ENFORCEMENT TOOLS OVE THE COURSE OF HISTORY AND WE WOULD LOAN ITEMS FROM OUR TOOLS OF THE TRADE DISPLAY IN THE MUSEUM. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO MAKE MAJOR REPAIRS AND IMPROVEMENTS AT THE MEMORIAL AND FOR GENERAL MEMORIAL MAINTENANCE. THESE FUNDS ARE SPECIFICALLY RESTRICTED FOR THIS PURPOSE. PART X, LINE 2: THE ORGANIZATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTIONS AND HAVE BEEN CLASSIFIED AS ORGANIZATIONS THAT ARE NOT PRIVATE FOUNDATIONS. INCOME, WHICH IS NOT RELATED TO EXEMPT PURPOSES, LESS APPLICABLE DEDUCTIONS, IS SUBJECT TO FEDERAL AND STATE CORPORATE INCOME TAXES. THE ORGANIZATION HAD NO TAX LIABILITY FOR UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023 AND 2022, RESPECTIVELY. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION EVALUATED ITS UNCERTAINTY IN INCOME TAXES AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE TAXING JURISDICTIONS FOR YEARS PRIOR TO 2020. NONE OF THE ORGANIZATION'S TAX RETURNS ARE CURRENTLY UNDER EXAMINATION. X X X X X X 1 NNE MARKETING 1666 MASSACHUSETTS AVE SUITE 14 LEXINGTON MA 02420 NNE PLANS, MANAGES AND CONDUCTS DIRECT MAIL CAMPAIGNS AND DI 0 7657818 500004 7157814 FURTHER LLC 181 HARRY S TRUMAN PKWY 265 ANNAPOLIS MD 21401 FURTHER PLANS, MANAGES AND CONDUCTS DIGITAL MEDIA 0 0 97606 -97606 7657818 597610 7060208 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY DC MOVE FOR THE BADGE 22514 15114 7400 7421 SPORTING EVENTS 117750 117750 140264 132864 7400 7421 7421 -21 1 POLICE UNITY TOUR PO BOX 528 FLORHAM PARK NJ 07932 223530541 501(C)(3) 450000 0 TO RAISE AWARENESS OF LAW ENFORCEMENT OFFICERS WHO HAVE DIED IN THE LINE OF DUTY. 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 MONITIORED BY RECEIVING PROGRESS REPORTS FROM THE GRANTEE AND BY HAVING FREQUENT MEETINGS WITH THE GRANTEE'S OFFICERS. X X X 1 0 0 0 0 0 0 0 0 MARCIA FERRANTO CEO (UNTIL 05/23) 172254 0 0 0 152153 0 11926 0 5275 0 341608 0 0 0 WILLIAM BILL ALEXANDER CEO (AS OF 05/23) 198357 0 0 0 0 0 8067 0 588 0 207012 0 0 0 MARY PETTO CHIEF MKTG & CORP. RELATIONS OFFICER 185713 0 0 0 0 0 4550 0 8336 0 198599 0 0 0 THOMAS CANAVAN ED, MUSEUM 160316 0 0 0 0 0 3945 0 8453 0 172714 0 0 0 TROY ANDERSON ED, OFFICER SAFETY AND WELLNESS 155982 0 0 0 0 0 6243 0 588 0 162813 0 0 0 PART I, LINE 4A FORMER CEO MARCIA FERRANTO RECIEVED SEVERANCE PAY IN THE AMOUNT OF 152,153 PAID IN 2023. A DISTRICT OF COLUMBIA SERIES 2016A 536001131 25483VQQ0 2016-01-27 48130000 PROVIDE FUNDS TO CONSTRUCT A MUSEUM 0 0 0 B DISTRICT OF COLUMBIA SERIES 2016B 536001131 25483VQS6 2016-01-27 30000000 PROVIDE FUNDS TO CONSTRUCT A MUSEUM 0 0 0 C DISTRICT OF COLUMBIA SERIES 2016C 536001131 25483VQT4 2016-01-27 25000000 PROVIDE FUNDS TO CONSTRUCT A MUSEUM 0 0 0 A 48130000 4331713 1191729 1573676 26108193 2018 0 0 0 1 B 30000000 1769156 347013 980891 20387266 2018 0 0 0 1 C 25000000 829394 102000 25209733 2018 0 0 0 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 1 0 0 1 0 0 0 1 B 0 1 0 0 1 0 0 0 1 C 0 0 0 1 1 0 0 0 1 A 1 B 1 C 1 X 15000 FMV 0 1 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM AND A DRAFT COPY OF FORM 990 IS E-MAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. QUESTIONS FROM THE BOARD CONCERNING THE FORM 990 ARE ADDRESSED AND APPROVED BY THE CEO PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C NLEOMF REQUIRES THAT COVERED INDIVIDUALS (DIRECTORS, OFFICERS, AND EMPLOYEES) SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL, PERCEIVED OR ACTUAL CONFLICTS THAT MAY EXIST ANNUALLY. IF ANY COVERED INDIVIDUAL OTHER THAN THE PRESIDENT KNOWS OF A CONFLICT OF INTEREST THEY SHALL DISCLOSE IT TO THE PRESIDENT OF THE FUND AND THEN THE PRESIDENT PROVIDES A REPORT TO THE BOARD OF DIRECTOS. IF THE PRESIDENT KNOWS OF A CONFLICT OF INTEREST, HE/SHE SHALL DISCLOSE TO THE CHAIRMAN OF THE BOARD WITHIN A REASONABLE PERIOD OF TIME AFTER BECOMING AWARE OF THE CONFLICT. IF IT IS DETERMINED THAT AN ACTUAL, PERCEIVED OR POTENTIAL CONFLICT OF INTEREST EXISTS, THE PERSON SHALL BE RECUSED FROM ANY DECISIONS RELATED TO THE CONFLICT OF INTEREST. 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 19 NLEOMF COMPLIES WITH IRC SECTION 6104 AND MAKES FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION. IN ADDITION THE FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE ON THE NLEOMF WEBSITE. NLEOMF MAKES ITS CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT 444 E. STREET, NW, WASHINGTON, DC 20001 OR BY CALLING THE ORGANIZATION DIRECTLY AT 202-737-3400. FORM 990, PART IX, LINE 11G CAGING -DM: PROGRAM SERVICE EXPENSES 69,317. MANAGEMENT AND GENERAL EXPENSES 7,676. FUNDRAISING EXPENSES 131,041. TOTAL EXPENSES 208,034. CONSULTING: PROGRAM SERVICE EXPENSES 372,749. MANAGEMENT AND GENERAL EXPENSES 40,888. FUNDRAISING EXPENSES 507,314. TOTAL EXPENSES 920,951. MAILING SERVICES: PROGRAM SERVICE EXPENSES 875,845. MANAGEMENT AND GENERAL EXPENSES 96,996. FUNDRAISING EXPENSES 1,058,138. TOTAL EXPENSES 2,030,979. SECURITY: PROGRAM SERVICE EXPENSES 253,061. MANAGEMENT AND GENERAL EXPENSES 24,101. FUNDRAISING EXPENSES 24,101. TOTAL EXPENSES 301,263. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.