2016-02-12T12:43:14-06:00 2015-06-30 420714325 RSM US LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2014-07-01 541393537 NW3C INC NW3C 8042736932 4905 DICKENS ROAD NO 106 RICHMOND VA 23230 DONALD C BOGARD CONTROLLER 8042736932 2016-02-11 1 YONG ZHANG P01249785 7033366400 2014 2016-08-17 19:52:53Z X THE NATIONAL WHITE COLLAR CRIME CENTER DONALD J BRACKMAN 4905 DICKENS ROAD NO 106 RICHMOND VA 23230 10707794 0 X WWW.NW3C.ORG X 1986 VA NW3C ASSISTS LAW ENFORCEMENT IN THE PREVENTION, INVESTIGATION AND PROSECUTION OF WHITE COLLAR CRIME. 12 12 96 12 0 0 11348896 10170682 260813 536621 793 491 0 0 11610502 10707794 0 0 0 0 7996124 7518533 0 0 0 3787688 3214667 11783812 10733200 -173310 -25406 2551884 2294423 1361227 1129172 1190657 1165251 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, TRAINING AND INVESTIGATIVE SUPPORT SERVICES. 0 0 7162025 536621 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 BUREAU OF JUSTICE STATISTICS AS WELL AS DEPARTMENT OF HOMELAND SECURITY AND NON-FEDERAL FUNDING SOURCES. NW3C PROVIDES CRITICAL TRAINING AND SUPPORT SERVICES AT NO COST TO STATE, LOCAL AND TRIBAL CRIMINAL JUSTICE AGENCIES ENGAGED IN THE PREVENTION, INVESTIGATION AND PROSECUTION OF CRIMINAL AND TERRORIST ACTIVITIES 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 PRIMARY MEANS:1. INCREASING KNOWLEDGE AND SKILLS THROUGH THE DEVELOPMENT AND DELIVERY OF SPECIALIZED FORENSICS TRAINING FOR LAW ENFORCEMENT PERSONNEL ON INVESTIGATIVE TECHNIQUES FOR ECONOMIC, CYBER AND HIGH-TECH CRIMES, THEREBY INCREASING THE QUALITY OF ENFORCEMENT EFFORTS;2. PROVIDING INVESTIGATIVE SUPPORT SERVICES FOR ECONOMIC, CYBER AND HIGH-TECH CRIME INVESTIGATIONS THROUGH DATA ANALYSIS, INFORMATION SHARING AND ANALYTICAL PRODUCTS, THEREBY INCREASING SUCCESSFUL PROSECUTION AND RESTITUTION; 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; AND4. MAINTAINING, IN PARTNERSHIP WITH THE FEDERAL BUREAU OF INVESTIGATION AND THE BUREAU OF JUSTICE ASSISTANCE, THE INTERNATIONAL INTERNET CRIME COMPLAINT CENTER (WWW.IC3.GOV) TO COLLECT AND REFER CITIZEN COMPLAINTS TO APPROPRIATE LAW ENFORCEMENT AGENCIES WITH RELEVANT JURISDICTIONAL AUTHORITY IN ACCORDANCE WITH THE PARAMETERS ESTABLISHED BY THE RESPECTIVE AGENCY, AND TO SUPPORT CASE DEVELOPMENT AND MANAGEMENT BY LAW ENFORCEMENT OFFICERS. 7162025 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 27 0 1 96 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 NO 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 200876 0 11370 DAVID A CUMMINGS DEPUTY DIRECTOR / CFO 40.00 X 141757 0 21647 KENNETH W BROOKS DEPUTY DIRECTOR 40.00 X 147204 0 9132 MARK R GAGE DEPUTY DIRECTOR 40.00 X 141145 0 21784 MARY-ELLEN KENDALL GEN. COUNSEL 40.00 X 128409 0 14645 THOMAS J MACAULEY MANAGER, COMPUTER CRIMES S 40.00 X 121068 0 7389 BRYAN DAIL MANAGER, GRANTS ADMIN 40.00 X 101429 0 23461 981888 0 109428 11 0 1 0 FEDEX 351 32ND ST PITTSBURGH PA 15250 SHIPPING 225002 1 10132549 38133 10170682 CONTRACT SERVICES 541900 438597 438597 TRAINING FEES 541900 98024 98024 536621 491 491 10707794 536621 0 491 334242 117045 217197 5520260 4235006 1285254 1218761 905747 313014 445270 330538 114732 30604 30604 64000 64000 37180 37180 95374 82217 13157 395217 345744 49473 247856 154127 93729 1252254 34123 1218131 809317 750636 58681 55907 54261 1646 5576 5576 105774 54193 51581 61410 24157 37253 OTHER EXPENSES 34342 22304 12038 EMPLOYEE TRAINING 13051 11525 1526 TAXES - OTHER 4533 2711 1822 RECRUITMENT 2272 511 1761 10733200 7162025 3571175 0 706173 1166032 595055 469076 871145 379413 16823 20468 136265 123223 2236981 2100770 226423 136211 2551884 2294423 420259 363664 763628 694076 177340 71432 1361227 1129172 X 1190657 1165251 1190657 1165251 2551884 2294423 -25406 0 X X 0 1 X 1 1 1 X 12096284 14545805 12004035 11348896 10170682 60165702 12096284 14545805 12004035 11348896 10170682 60165702 60165702 1585 1132 1677 793 491 5678 154 154 60171534 2841508 0.99990 0.99990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INC - 2010 AMOUNT: $ 154. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 184 0 0 184 0 PART II-B, LINE 1: FROM 7/14 TO 12/14, NW3C HIRED THE LAW FIRM NELSON, MULLINS, RILEY, AND SCARBOROUGH TO LOBBY CONGRESS ON LAW ENFORCEMENT AND CRIMINAL JUSTICE ISSUES AND APPROPRIATIONS. FROM 12/14 TO 06/15, 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. 15524 15524 0 2016752 1884955 131797 204705 200291 4414 136211 OTHER LIABILITIES 14670 CAPITAL LEASE 56762 71432 X 10707794 0 10707794 0 10707794 10733200 0 10733200 0 10733200 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, 2015 AND 2014, 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, 2012. X X X 0 0 0 0 0 0 0 0 0 DONALD JBRACKMAN PRESIDENT/CEO 199376 0 0 0 1500 0 9969 0 1401 0 212246 0 0 0 DAVID A CUMMINGS DEPUTY DIRECTOR / CFO 141757 0 0 0 0 0 7290 0 14357 0 163404 0 0 0 KENNETH W BROOKS DEPUTY DIRECTOR 145704 0 0 0 1500 0 7290 0 1842 0 156336 0 0 0 MARK R GAGE DEPUTY DIRECTOR 141145 0 0 0 0 0 7290 0 14494 0 162929 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS THAT WERE APPROVED ON 04/29/15 CREATED A ONE-YEAR TRANSITION PERIOD (1/1/16 TO 12/13/16) TO ALLOW NW3C TO CHANGE FROM A MEMBER-ELECTED BOARD OF DIRECTORS TO A SELF-PERPETUATING BOARD ELECTED BY THE DIRECTORS. THE BOARD ALSO APPROVED POSTING REVISED BYLAWS ON THE MEMBER WEB PAGE TO PROVIDE NOTICE TO MEMBERS OF BYLAW CHANGES. FORM 990, PART VI, SECTION A, LINE 6 IN ACCORDANCE WITH ITS ARTICLES OF INCORPORATION AND VIRGINIA LAW, THE ORGANIZATION IS COMPOSED OF TWO CLASSES OF MEMBERS, VOTING 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 VOTING MEMBER IS A MEMBER AGENCY THAT HAS FULL RIGHTS AND PRIVILEGES TO PARTICIPATE IN THE ORGANIZATION'S ACTIVITIES AND THE RIGHT TO VOTE FOR REPRESENTATION ON THE BOARD OF DIRECTORS. THE AGENCY HEAD FOR EACH VOTING MEMBER DESIGNATES AN AGENCY REPRESENTATIVE WHO IS THE PRINCIPAL POINT OF CONTACT FOR THE VOTING MEMBER ON ALL MATTERS RELATING TO MEMBERSHIP, AND WHO EXERCISES THE MEMBER'S VOTING RIGHTS, AND IS ELIGIBLE TO SERVE ON 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.