2026-03-17T15:13:21-05:00 2025-06-30 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2024-07-01 541393537 NW3C INC NW3C 8042175628 4901 DICKENS ROAD 110 RICHMOND VA 23230 PAMELA MARRS CHIEF FINANCIAL OFFICER 8042175628 2026-03-17 1 1 KRISTEN BARNETT P01234578 8133162300 2026-03-17 2024 2025-03-06 01:10:19Z THE NATIONAL WHITE COLLAR CRIME CENTER GLEN GAINER 4901 DICKENS ROAD 110 RICHMOND VA 23230 11475252 0 X WWW.NW3C.ORG X 1986 VA NW3C ASSISTS LAW ENFORCEMENT IN THE PREVENTION, INVESTIGATION AND PROSECUTION OF WHITE COLLAR CRIME. 12 12 61 12 0 0 10506138 9095313 2240585 2358689 468 18803 9 2447 12747200 11475252 0 0 0 0 7713278 7698749 0 0 0 4437910 3040495 12151188 10739244 596012 736008 2804414 3315301 1314143 1089022 1490271 2226279 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 8190427 2358689 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 FOR LAW ENFORCEMENT AND REGULATORY AGENCIES TASKED WITH THE PREVENTION, INVESTIGATION AND PROSECUTION OF ECONOMIC AND HIGH-TECH CRIME ACROSS MULTIPLE JURISDICTIONS, INCLUDING INTERNET BASED CRIMES AGAINST CHILDREN AND CHILD PORNOGRAPHY, AS WELL AS INTELLECTUAL PROPERTY CRIMES. OUR NATIONWIDE SUPPORT SYSTEM DELIVERS TRAINING IN COMPUTER FORENSICS, CYBER AND FINANCIAL CRIME INVESTIGATIONS AND INTELLIGENCE ANALYSIS. WE ALSO OFFER ANALYTICAL TECHNICAL SUPPORT TO AGENCIES AND CONDUCT RESEARCH ON ALL FACETS OF WHITE COLLAR CRIME. 8190427 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 23 0 1 61 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA X PAMELA MARRS 8042175628 4901 DICKENS ROAD 110 RICHMOND VA 23230 CHRISTOPHER COTTA BOARD CHAIR 2.00 X X 0 0 0 SEAN ROONEY BOARD VICE CHAIR 2.00 X X 0 0 0 RANDY MEYER BOARD SECRETARY 2.00 X X 0 0 0 JOSEPH BORG BOARD TREASURER 2.00 X X 0 0 0 THOMAS JARVIE DIRECTOR 2.00 X 0 0 0 TRACY MEYERS DIRECTOR 2.00 X 0 0 0 BILL WILLIAMS DIRECTOR 2.00 X 0 0 0 DONALD BRACKMAN DIRECTOR 2.00 X 0 0 0 ROBERT MATHENY DIRECTOR 2.00 X 0 0 0 STEPHEN STREET DIRECTOR 2.00 X 0 0 0 JOSEPH HOPKINS DIRECTOR 2.00 X 0 0 0 ERIN WEST DIRECTOR 2.00 X 0 0 0 DETECTIVE MATTHEW HOGAN DIRECTOR 2.00 X 0 0 0 GLEN GAINER PRESIDENT & CHIEF EXECUTIVE OFFICER 40.00 X 271563 0 29778 PAMELA MARRS CHIEF FINANCIAL OFFICER 40.00 X 145639 0 41555 KENNETH BROOKS EXECUTIVE VP & COO 40.00 X 186247 0 45871 CHARLES COHEN VICE PRESIDENT 40.00 X 236149 0 18662 STEVE DEBROTA VP & CHIEF COUNSEL 40.00 X 238257 0 18572 JUSTIN FITZSIMMONS ASSOCIATE VICE PRESIDENT 40.00 X 160535 0 50895 JAMES EMERSON VICE PRESIDENT 40.00 X 148838 0 8560 ROBERT LEAZENBY VICE PRESIDENT 40.00 X 149850 0 8506 1537078 0 222399 30 0 1 0 JILL R KOSTER 6513 BARBADOS CIRCLE 28 ST THOMAS VI 00802 TRAINING 144000 STEPHANIE J LISTER 735 E INVERNESS LANE SPOKANE WA 99223 TRAINING 142000 SYNERGY TECHNICAL LLC 2201 WEST BROAD STREET SUITE 100 RICHMOND VA 23220 INFORMATION TECHNOLOGY SERVICES 119187 3 9070313 25000 9095313 CONTRACT SERVICES 541900 2066273 2066273 CERTIFICATION REVENUE 541900 184201 184201 TRAINING FEES 541900 108215 108215 2358689 3803 3803 15000 0 15000 15000 15000 MISCELLANEOUS INCOME 900099 2447 2447 2447 11475252 2358689 0 21250 X 686525 517774 168751 5006295 3776182 1230113 228205 172132 56073 1339232 1008646 330586 438492 330749 107743 848 848 83268 83268 1492054 1443006 49048 97690 42473 55217 358365 204651 153714 180663 180663 609938 573870 36068 47415 45986 1429 2052 929 1123 23217 23217 51750 10688 41062 SHIPPING FEES 40942 37585 3357 BANK FEES 22621 10244 12377 TRAINING & RECRUITMENT 8215 6056 2159 MAINT. & REPAIRS 6255 817 5438 15202 8639 6563 10739244 8190427 2548817 0 1051552 2206264 164934 0 793272 661377 442415 174943 99354 64777 121891 92869 52239 29022 200648 178918 2804414 3315301 489490 416219 572393 516824 252260 155979 1314143 1089022 X 1490271 2226279 1490271 2226279 2804414 3315301 736008 0 X X 0 1 X 1 1 1 X 8843683 9873518 11859079 10506138 9095313 50177731 8843683 9873518 11859079 10506138 9095313 50177731 50177731 15 16 17 468 3803 4319 5800 25296 105 9 2447 33657 50215707 7246864 0.99920 0.99890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121891 92869 29022 29022 RIGHT OF USE ASSETS 130380 DEFERRED COMP ASSETS 48538 178918 CAPITAL LEASE 155979 155979 X 11475252 0 11475252 0 11475252 10739244 0 10739244 0 10739244 PART X, LINE 2: NW3C IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3) AND, THEREFORE, QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION. NW3C HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI). NW3C IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE (IRS). IN ADDITION, NW3C IS SUBJECT TO INCOME TAX ON NET INCOME DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. HOWEVER, MANAGEMENT HAS DETERMINED THAT NW3C IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. THEREFORE, NW3C HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. X X X 0 0 0 0 0 0 0 1 0 GLEN GAINER PRESIDENT & CHIEF EXECUTIVE OFFICER 271563 0 0 0 0 0 13396 0 16382 0 301341 0 0 0 STEVE DEBROTA VP & CHIEF COUNSEL 238257 0 0 0 0 0 12100 0 6472 0 256829 0 0 0 CHARLES COHEN VICE PRESIDENT 236149 0 0 0 0 0 12000 0 6662 0 254811 0 0 0 KENNETH BROOKS EXECUTIVE VP & COO 186247 0 0 0 0 0 9561 0 36310 0 232118 0 0 0 JUSTIN FITZSIMMONS ASSOCIATE VICE PRESIDENT 144185 0 16350 0 0 0 5176 0 45719 0 211430 0 0 0 PAMELA MARRS CHIEF FINANCIAL OFFICER 145639 0 0 0 0 0 7442 0 34113 0 187194 0 0 0 ROBERT LEAZENBY VICE PRESIDENT 133350 0 16500 0 0 0 7388 0 1118 0 158356 0 0 0 JAMES EMERSON VICE PRESIDENT 148838 0 0 0 0 0 7442 0 1118 0 157398 0 0 0 PART I, LINE 7 THE ASSOCIATE VICE PRESIDENT AND VICE PRESIDENT RECEIVED MERIT/PERFORMANCE BASED BONUSES TIED TO A SPECIFIC INTITIATVE. 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 11B 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 BY SECTION 6104(D), WITH THE FEDERAL AUDIT CLEARINGHOUSE. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,443,006. MANAGEMENT AND GENERAL EXPENSES 49,048. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,492,054. 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.