2017-02-13T10:59:54-06:00 2016-06-30 420714325 RSM US LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2015-07-01 541393537 NW3C INC NW3C 8042736932 4905 DICKENS ROAD NO 106 RICHMOND VA 23230 DONALD C BOGARD CONTROLLER 8042736932 2017-02-13 1 YONG ZHANG P01249785 7033366400 2015 2021-01-29 14:40:06Z THE NATIONAL WHITE COLLAR CRIME CENTER GLEN GAINER 4905 DICKENS ROAD NO 106 RICHMOND VA 23230 8060942 0 X WWW.NW3C.ORG X 1986 VA NW3C ASSISTS LAW ENFORCEMENT IN THE PREVENTION, INVESTIGATION AND PROSECUTION OF WHITE COLLAR CRIME. 12 12 89 12 0 0 10170682 7496607 536621 564100 491 235 0 0 10707794 8060942 0 0 0 0 7518533 5765955 0 0 0 3214667 2526743 10733200 8292698 -25406 -231756 2294423 1845853 1129172 912358 1165251 933495 X THE ORGANIZATION PROVIDES SUPPORT TO FEDERAL, STATE, LOCAL AND TRIBAL LAW ENFORCEMENT AGENCIES ENGAGED IN THE PREVENTION, INVESTIGATION AND PROSECUTION OF FINANCIAL, INTELLIGENCE, CYBER AND HIGH-TECH CRIME THROUGH RESEARCH AND TRAINING. 0 0 5396353 564100 THE ORGANIZATION RESPONDS TO A HIGH DEMAND FOR SERVICES UTILIZING FUNDS DERIVED FROM FEDERAL AGENCIES SUCH AS THE DEPARTMENT OF JUSTICE'S BUREAU OF JUSTICE ASSISTANCE, OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION AND THE BUREAU OF JUSTICE STATISTICS AS WELL AS NON-FEDERAL FUNDING SOURCES. NW3C PROVIDES CRITICAL TRAINING AND SUPPORT SERVICES AT NO COST TO STATE, LOCAL, AND TRIBAL CRIMINAL AND TERRORIST ACTIVITY ACROSS MULTIPLE JURISDICTIONS INCLUDING TERRORISM, ECONOMIC CRIME, CYBER AND HIGH-TECH CRIME, INTERNET BASED CRIMES AGAINST CHILDREN AND CHILD PORNOGRAPHY AND INTELLECTUAL PROPERTY CRIME. THE ORGANIZATION'S MISSION IS ACCOMPLISHED THROUGH THE FOLLOWING: 1) INCREASING KNOWLEDGE AND SKILLS THROUGH THE DEVELOPMENT AND DELIVERY OF SPECIALIZED FORENSICS TRAINING FOR ECONOMIC, CYBER AND HIGH-TECH CRIMES, THEREBY INCREASING THE QUALITY OF ENFORCEMENT EFFORTS; 3) IMPROVING THE NATIONAL KNOWLEDGE BASE OF ECONOMIC, CYBER AND HIGH-TECH CRIMES THROUGH APPLIED RESEARCH AND REPORTING ON WHITE COLLAR CRIME METHODOLOGIES, TECHNOLOGICAL ADVANCES AND TRENDS. 5396353 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 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 0 0 0 0 1 26 0 1 89 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DONALD C BOGARD 8042736932 4905 DICKENS ROAD SUITE 106 RICHMOND VA 23230 GLEN B GAINER III CHAIRMAN 3.00 X 0 0 0 CHRISTOPHER COTTA VICE CHAIR 2.00 X 0 0 0 MICHAEL BROWN BOARD SECRETARY 2.00 X 0 0 0 LAWERENCE TURNER TREASURER 2.00 X 0 0 0 JOSEPH BORG DIRECTOR 2.00 X 0 0 0 JIM HOOD DIRECTOR 2.00 X 0 0 0 THOMAS JARVIE DIRECTOR 2.00 X 0 0 0 THOMAS MCCORMICK DIRECTOR 2.00 X 0 0 0 TRACY MEYERS DIRECTOR 2.00 X 0 0 0 KENNETH NIX DIRECTOR 2.00 X 0 0 0 SEAN ROONEY DIRECTOR 2.00 X 0 0 0 BILL WILLIAMS DIRECTOR 2.00 X 0 0 0 DONALD JBRACKMAN PRESIDENT/CEO 40.00 X 208828 0 11539 DONALD C BOGARD CONTROLLER 40.00 X 103674 0 20302 MARK R GAGE DEPUTY DIRECTOR 40.00 X 157672 0 23753 KENNETH W BROOKS DEPUTY DIRECTOR 40.00 X 155805 0 9249 MARY-ELLEN KENDALL GEN. COUNSEL 40.00 X 135659 0 15636 BRYAN LEE DAIL MANAGER, GRANTS ADMIN 40.00 X 108938 0 26214 PAUL CLEGG MANAGER, INFORMATION TECH 40.00 X 109460 0 22731 980036 0 129424 11 0 1 0 FEDEX 351 32ND ST PITTSBURGH PA 15250 SHIPPING 158189 1 7422007 74600 7496607 CONTRACT SERVICES 541900 414343 414343 TRAINING FEES 541900 149757 149757 564100 235 235 8060942 564100 0 235 201704 53661 148043 4286999 3219473 1067526 938362 685195 253167 338890 245538 93352 33833 33833 53000 53000 104505 104505 115789 95682 20107 217146 191280 25866 168716 86385 82331 984239 36588 947651 638545 573281 65264 35911 35911 5383 5383 72720 31264 41456 51957 17252 34705 OTHER EXPENSES 26581 17093 9488 RECRUITMENT 12789 895 11894 TAXES - OTHER 2987 1667 1320 EMPLOYEE TRAINING 2642 683 1959 8292698 5396353 2896345 0 1166032 852414 469076 469301 379413 317050 20468 23929 123223 99262 348235 264338 136211 83897 2294423 1845853 363664 434009 694076 376761 71432 101588 1129172 912358 X 1165251 933495 1165251 933495 2294423 1845853 -231756 0 X X 0 1 X 1 1 1 X 14545805 12004035 11348896 10170682 7496607 55566025 14545805 12004035 11348896 10170682 7496607 55566025 55566025 1132 1677 793 491 235 4328 55570353 2741532 0.99990 0.99990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 104505 0 0 104505 0 PART II-B, LINE 1: FROM 7/15-6/16, NW3C HIRED ALAN MOLLOHAN TO LOBBY CONGRESS ON LAW ENFORCEMENT AND CRIMINAL JUSTICE ISSUES AND APPROPRIATIONS. NO FEDERAL FUNDS WERE USED TO PAY FOR ANY LOBBYING ACTIVITIES DESCRIBED IN PART II-B OF THIS SCHEDULE C. 348235 264338 83897 83897 OTHER LIABILITIES 53355 CAPITAL LEASE 48233 101588 X 8060942 0 8060942 0 8060942 8292698 0 8292698 0 8292698 PART X, LINE 2: NW3C IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. AS A NONPROFIT ORGANIZATION, NW3C IS SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT), IF APPLICABLE. FOR THE TAX YEARS ENDED JUNE 30, 2016 AND 2015, NW3C DID NOT OWE ANY UBIT. NW3C HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. NW3C IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES WITH RESPECT TO TAX RETURNS FILED FOR TAX YEARS ENDED BEFORE JUNE 30, 2013. X X X 0 0 0 0 0 0 0 0 0 DONALD JBRACKMAN PRESIDENT/CEO 207328 0 0 0 1500 0 10138 0 1401 0 220367 0 0 0 MARK R GAGE DEPUTY DIRECTOR 157672 0 0 0 0 0 7967 0 15786 0 181425 0 0 0 KENNETH W BROOKS DEPUTY DIRECTOR 154305 0 0 0 1500 0 7386 0 1863 0 165054 0 0 0 MARY-ELLEN KENDALL GEN. COUNSEL 135659 0 0 0 0 0 6916 0 8720 0 151295 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 BY DECEMBER 31, 2015, THE NW3C BOARD OF DIRECTORS COMPLETED THE TRANSITION FROM A BOARD ELECTED BY THE MEMBERS TO A BOARD ELECTED BY THE BOARD OF DIRECTORS THAT WAS REFERENCED IN THE APRIL 29, 2015 AMENDED BYLAWS. THE ARTICLES OF INCORPORATION WERE AMENDED EFFECTIVE AUGUST 10, 2015 TO ABOLISH THE BOARD ALTERNATE POSITIONS, REFLECT THE ELECTION OF THE BOARD BY BOARD MEMBERS, CHANGE THE NAME OF NW3C VOTING MEMBER AGENCIES TO FULL MEMBER AGENCIES, AND ESTABLISH 2 YEAR TERMS FOR ALL DIRECTORS AND THE CHAIR OF THE BOARD. THE BYLAWS WERE AMENDED EFFECTIVE NOVEMBER 19, 2015 TO ABOLISH THE BOARD ALTERNATE POSITIONS, REFLECT THE ELECTION OF THE BOARD BY BOARD MEMBERS, CHANGE THE NAME OF NW3C VOTING MEMBER AGENCIES TO FULL MEMBER AGENCIES, ESTABLISH 2 YEAR TERMS FOR ALL DIRECTORS AND THE CHAIR OF THE BOARD, REMOVE THE SECTIONS CONCERNING BOARD AND MEMBER ELIGIBILITY, QUALIFICATIONS, AND STRUCTURE FROM THE BYLAWS AND TO TRANSFER THESE PROVISIONS TO BOARD POLICIES, AND CREATE TWO BOARD POLICIES: THE MEMBERSHIP POLICY AND THE BOARD STRUCTURE POLICY. FORM 990, PART VI, SECTION A, LINE 6 IN ACCORDANCE WITH ITS ARTICLES OF INCORPORATION AND ITS BYLAWS, THE ORGANIZATION IS COMPOSED OF TWO CLASSES OF MEMBERS, FULL MEMBER AGENCIES AND ASSOCIATE MEMBERS, WHICH ARE APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS. THE QUALIFICATIONS FOR EACH CLASS OF MEMBER ARE DETERMINED FROM TIME TO TIME BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A A FULL MEMBER AGENCY IS AN AGENCY WITH A NEXUS TO NW3C'S MISSION THAT HAS FULL RIGHTS AND PRIVILEGES TO PARTICIPATE IN NW3C ACTIVITIES AS DETERMINED BY THE BOARD OF DIRECTORS. AN ASSOCIATE MEMBER AGENCY HAS A NEXUS TO NW3C'S MISSION, IS OTHERWISE ELIGIBLE TO BECOME A NW3C MEMBER, AND INCLUDES, BUT IT NOT LIMITED TO, AN AGENCY OR ENTITY IN 1 OF THE FOLLOWING SUB-CLASSES OF ASSOCIATE MEMBERSHIP: A STATE OR LOCAL GOVERNMENT AGENCY OR DIVISION CLASS; A DULY CONSTITUTED PERMANENT TASK FORCE CLASS, A FEDERAL AGENCY OR DIVISION CLASS, A FOREIGN AGENCY OR DIVISION CLASS, AND ANY OTHER ENTITY CLASS THAT IS APPROVED BY THE BOARD OF DIRECTORS. AN ASSOCIATE MEMBER HAS THE RIGHT TO PARTICIPATE IN NW3C ACTIVITIES AND SERVICES ON A LIMITED BASIS AS PERMITTED BY LAW AND AS APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FORM 990, AS PREPARED BY THE NW3C ACCOUNTING AND FINANCE STAFF AND THE FIRM OF RSM US LLP, IS PROVIDED TO THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. THE AUDIT COMMITTEE REPORTS THE RESULT OF THE 990 REVIEW TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD OF DIRECTORS AND ALL EMPLOYEES MUST COMPLETE AND SUBMIT A CONFLICT OF INTEREST POLICY QUESTIONNAIRE ON AN ANNUAL BASIS, WHICH IS REVIEWED BY THE ORGANIZATION'S LEGAL AND FINANCIAL STAFF, AS WELL AS THE ORGANIZATION'S CEO, WHO PRESENTS THE RESULTS OF THE CONFLICTS REVIEW TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS AND DETERMINES THE COMPENSATION FOR THE ORGANIZATION'S CEO, BASED ON INFORMATION PROVIDED BY INDEPENDENT COMPENSATION STUDIES AND OTHER RESOURCES. THE CEO DETERMINES THE COMPENSATION FOR THE ORGANIZATION'S EMPLOYEES BASED ON RELEVANT COMPARABILITY DATA, SUBJECT TO BOARD APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATON'S ARTICLES OF INCORPORATION ARE ON FILE WITH THE VIRGINIA STATE CORPORATION COMMISSION. THE BYLAWS AND CONFLICT OF INTEREST POLICY ARE NOT GENERALLY AVAILABLE TO THE PUBLIC. FINANCIAL STATMENTS ARE ON FILE, AS REQUIRED, WITH THE FEDERAL AUDIT CLEARINGHOUSE. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS.