Civic Intelligence

National District Attorneys Association

990 • Fiscal year 2016 • EIN 36-6144537

Oct 01, 2015 to Sep 30, 2016 • Filed on May 02, 2017

1400 Crystal Drive No 330Arlington, VA 22202-4153

(703) 549-9222

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.32x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.92x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$208,553

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

46th percentile

0.3%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Up

$2,310,304

Up $13,389 (+0.6%) from 2014

Net Assets

Down

-$737,853

Down $963,681 (-427%) from 2014

Liabilities

Up

$3,048,157

Up $977,070 (+47%) from 2014

Revenue

Down

$3,295,724

Down $960,003 (-23%) from 2014

Expenses

Down

$3,709,367

Down $601,609 (-14%) from 2014

Net Income

Down

-$413,643

Down $358,394 (-649%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,952,023Liabilities 2011: $1,983,618Net Assets 2011: -$31,5952011Assets 2012: $2,493,426Liabilities 2012: $2,160,692Net Assets 2012: $332,7342012Assets 2013: $1,929,632Liabilities 2013: $1,684,301Net Assets 2013: $245,3312013Assets 2014: $2,296,915Liabilities 2014: $2,071,087Net Assets 2014: $225,8282014Assets 2016: $2,310,304Liabilities 2016: $3,048,157Net Assets 2016: -$737,8532016Assets 2017: $2,080,175Liabilities 2017: $2,437,347Net Assets 2017: -$357,1722017Assets 2018: $2,059,981Liabilities 2018: $1,660,286Net Assets 2018: $399,6952018Assets 2019: $2,413,523Liabilities 2019: $1,693,850Net Assets 2019: $719,6732019Assets 2020: $3,127,787Liabilities 2020: $2,507,527Net Assets 2020: $620,2602020Assets 2021: $3,259,982Liabilities 2021: $1,756,330Net Assets 2021: $1,503,6522021Assets 2022: $3,061,141Liabilities 2022: $1,373,603Net Assets 2022: $1,687,5382022Assets 2023: $3,241,834Liabilities 2023: $820,091Net Assets 2023: $2,421,7432023Assets 2024: $4,320,745Liabilities 2024: $791,036Net Assets 2024: $3,529,7092024

Highlighted filing

2016

Assets$2,310,304
Liabilities$3,048,157
Net Assets-$737,853

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $7,802,8162011Expenses 2012: $5,976,5512012Expenses 2013: $4,826,0812013Revenue 2014: $4,255,727Expenses 2014: $4,310,976Net Income 2014: -$55,2492014Revenue 2016: $3,295,724Expenses 2016: $3,709,367Net Income 2016: -$413,6432016Revenue 2017: $3,726,463Expenses 2017: $3,339,742Net Income 2017: $386,7212017Revenue 2018: $3,893,510Expenses 2018: $3,137,569Net Income 2018: $755,9412018Revenue 2019: $3,676,031Expenses 2019: $3,350,936Net Income 2019: $325,0952019Revenue 2020: $3,116,203Expenses 2020: $3,218,360Net Income 2020: -$102,1572020Revenue 2021: $4,193,952Expenses 2021: $3,338,611Net Income 2021: $855,3412021Revenue 2022: $4,574,029Expenses 2022: $4,181,282Net Income 2022: $392,7472022Revenue 2023: $5,453,985Expenses 2023: $4,689,902Net Income 2023: $764,0832023Revenue 2024: $5,654,198Expenses 2024: $4,569,819Net Income 2024: $1,084,3792024

Highlighted filing

2016

Revenue$3,295,724
Expenses$3,709,367
Net Income-$413,643
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 2, 2017
Return Version
2015v3.0
Gross Receipts
$3,534,584
Mission and Program Overview

Mission

To be the voice of America's prosecutors and to support their efforts to protect the rights and safety of the people.

To be the voice of America's prosecutors - See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,647,635$734,547▼ $913,088
Land, Buildings, and Equipment, Net$14,464$619,812▲ $605,348
Investments in Publicly Traded Securities$599,118$380,249▼ $218,869
Cash and Non-Interest-Bearing Accounts$110,443$373,041▲ $262,598
Accounts Receivable$39,267$104,385▲ $65,118
Savings and Temporary Cash Investments$50,300$50,455▲ $155
Prepaid Expenses and Deferred Charges$10,083$47,815▲ $37,732
Total Assets$2,471,310$2,310,304▼ $161,006
Liabilities
Accounts Payable and Accrued Expenses$1,771,799$1,518,142▼ $253,657
Other Liabilities$9,582$604,201▲ $594,619
Mortgage Notes Payable Secured by Investment Property$415,700$420,700▲ $5,000
Deferred Revenue$441,012$365,028▼ $75,984
Unsecured Notes Loans Payable$140,086$140,086→ $0
Total Liabilities$2,778,179$3,048,157▲ $269,978
Net Assets / Fund Balance
Temporarily Rstr Net Assets$292,977$293,798▲ $821
Permanently Rstr Net Assets$142,800$142,800→ $0
Unrestricted Net Assets$-742,646$-1,174,451▼ $431,805
Total Net Assets Fund Balance$-306,869$-737,853▼ $430,984
Total Liabilities and Net Assets / Fund Balance$2,471,310$2,310,304▼ $161,006

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$503,472$7,404$510,876
Equipment$84,783$32,570$117,353
Other Land Buildings$31,557$65,000$96,557

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$142,800-▲ $24,855$24,855$142,800
2014$142,800---$142,800
2013$142,800-▲ $13,013$13,013$142,800
2012$142,800-▲ $2,946$2,946$142,800
2011$142,800-▲ $2,221$2,221$142,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay Chopard CohenExecutive DirectorFT$195,231$13,322$208,553
Richard A HaseyChief Financial OfficerFT$121,643$23,704$145,347
Mary-Ann R BurkhartSenior Attorney/Program DirectorFT$119,393$24,521$143,914
Richard T HanesChief of StaffFT$135,371$8,003$143,374
Candace M MosleyDirector of ProgramsFT$116,131$16,453$132,584
Joanne ThomkaSenior Attorney/Program DirectorFT$106,584$14,428$121,012
Duane M KokeschSenior Attorney/Program DirectorFT$107,891$9,021$116,912
Nelson O Bunn JrDirector of PolicyFT$106,584$6,344$112,928

Board Members and Trustees

NameTitle
William J FitzpatrickChairman of the Board
Henry GarzaPast President
Joseph I CassillyPast President
Mathias H Heck JrPast President
Michael R MoorePast President
Robert McCullochPast President
Michael RamosPresident
Michael O FreemanPresident-elect
Bonnie M DumanisPast Vice President
Bradley C BerryPast Vice President
Chadwick J TaylorPast Vice President
Curtis T Hill JrPast Vice President
Daniel ConleyPast Vice President
Eric L OlsenPast Vice President
Gary LiebersteinPast Vice President
Henry ValdezPast Vice President
James C BackstromPast Vice President
John P SarconePast Vice President
John W Gill JrPast Vice President
John W SinquefieldPast Vice President
Jonathan BlodgettPast Vice President
Joshua K MarquisPast Vice President
Julia BatesPast Vice President
Kevin CockrellPast Vice President
Kevin J BaxterPast Vice President
Kim T ParkerPast Vice President
Lee PolikovPast Vice President
Mark A SorsaiaPast Vice President
Matthew RedlePast Vice President
Ray LarsonPast Vice President
Amy WeirichVice President
Anita AlvarezVice President
Cyrus VanceVice President
Greg TottenVice President
Jackie LaceyVice President
James NagleVice President
R Seth WilliamsVice President
Scott HixsonVice President
Scott PattersonVice President
Sherri WalshVice President
Amy HanleyAssociate Director
Debra B ArmaniniAssociate Director
John D EvansAssociate Director
Joseph KoenigAssociate Director
Kimberly N OvertonAssociate Director
Lori DiGiosiaAssociate Director
Mary AshleyAssociate Director
Mike DoughertyAssociate Director
Brendan KellyDirector-at-Large
Dean DanklesonDirector-at-Large
Hillar MooreDirector-at-Large
Matt WilburDirector-at-Large
Nancy ParrDirector-at-Large
Alan OstergrenState Director
Bill CervoneState Director
Birch BurdickState Director
Brad BerryState Director
David EscamillaState Director
David LeytonState Director
Dean FlippoState Director
Donald GallegosState Director
Donald KleineState Director
Duffie StoneState Director
Edwin A PierceState Director
Eric ZahndState Director
Gail HardyState Director
Grant LoebsState Director
Greg MashburnState Director
J Charles Smith IIIState Director
James A HughesState Director
Janelle KendallState Director
Jerome GormanState Director
Jim MartinState Director
Joseph H McMahonState Director
Keith HendersonState Director
Keith KaneshiroState Director
Lee DarraghState Director
Marc RobbinsState Director
Mark VargoState Director
Matt DennState Director
Michael BlonigenState Director
Michael R DoucetteState Director
Mike WeberState Director
Neil RombardoState Director
Paul D Connick JrState Director
Peter F KilmartinState Director
Ralph LorenzettiState Director
Robert BernardiState Director
Ronnie L HarperState Director
Russell JohnsonState Director
Sandra DoorleyState Director
Sim GillState Director
Stan GarnettState Director
Stephanie AndersonState Director
Steve MarshallState Director
Tim CruzState Director
Tom Tatum IIState Director
William MontgomeryState Director
William WestState Director
Dave AronbergAssistant Treasurer/Secretary
Donnie MyersPast Secretary
Lemuel MartinezPast Treasurer/Secretary
Elizabeth OrtizProsecutor Coordinator
Peg C DorerProsecutor Coordinator
Ray MorroghTreasurer/Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$71,441
Program Service Revenue
$3,121,006
Investment Income
$44,427
Other Revenue
$58,850
All Other Contributions
$71,441
Change in Net Assets
$-413,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,295,724
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-17,341
Total Revenue per Audited Statements
$3,278,383
Total Revenue per Form 990
$3,295,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,837,513
Other Expenses$1,762,227
Grants and Similar Amounts Paid$109,627
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$986,037$324,872-$1,310,909
Fees for Services Other$117,875$363,706-$481,581
Conferences and Meetings$348,644$25,871-$374,515
Travel$252,582$16,426-$269,008
Current Officers, Directors, Trustees, and Key Employees$94,787$153,841-$248,628
Occupancy$395$183,501-$183,896
Other Employee Benefits$102,827$16,533-$119,360
Payroll Taxes$82,697$32,260-$114,957
Office Expenses$23,883$90,088-$113,971
Grants to Domestic Individuals$109,627--$109,627
Information Technology$2,088$95,220-$97,308
Interest$39$73,601-$73,640
Fees for Services Accounting-$47,835-$47,835
Pension Plan Contributions$31,407$12,252-$43,659
Fees for Services Legal$32,334$2,414-$34,748
Insurance-$33,833-$33,833
Depreciation Depletion-$13,697-$13,697
Advertising$2,996--$2,996
Other Expenses$585,147$-585,147-$0
All Other Expenses$6,655$-13,804-$-7,149
Total Functional Expenses$2,815,241$894,126$0$3,709,367

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,709,367
Total Expenses per Audited Statements$3,709,367
Total Expenses per Form 990$3,709,367
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred rent$604,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Several members of the Board are elected/appointed district attorneys, and their employed deputy district attorneys also serve on the Board.

Form 990, Part VI, Section A, line 6

Chief elected or appointed prosecuting attorneys, state attorneys general acting as chief elected or appointed prosecuting attorneys in districts, counties, parishes, or municipalities, territories or possessions of the United States of America, and employed municipal prosecutors who do not do criminal defense work, are eligible for Active Membership. Assistant or deputy prosecutors in an active member's office, attorneys at law who enforce military or criminal law as a U.S. armed forces member, and U.S. attorneys, assistant U.S. attorneys, and attorneys in U.S. attorney general's office are eligible for Associate Membership. Attorneys serving the dominion of Canada or any other country or any of their political subdivisions who, were he or she similarly employed in the USA would be eligible for Associate Membership, are eligible for Associate Membership. Office administrators or anyone of similar title and function in an active member's office are eligible for Administrator Membership. Former Board of Directors members whose terms of office have expired are eligible for Board Alumni Membership. Executive Directors, prosecutor coordinators of state prosecuting attorney associations or persons who have the responsibility of administering the training needs of any group of prosecuting attorneys are eligible for Executive Director Membership. Investigators in an active member's office are eligible for Investigator Membership. Students attending an accredited law school and working towards an L.L.B. or J.D. are eligible for Law Student Membership. Secretaries, paralegals, automation specialists, public relations directors, and any clerical staff with similar titles or functions in an active member's office are eligible for Prosecutors Support Personnel Membership. Persons or corporations who donate funds to assist in carrying out and furthering the Association's purposes and are invited by the Board of Directors are eligible for Sustaining Membership.

Form 990, Part VI, Section A, line 7A

Members of the organization who are also members of the Board of Directors have the power to elect or appoint members of the governing body.

Form 990, Part VI, Section B, line 11

The Form 990 is reviewed by the outsourced accounting staff and by the Executive Director and Executive Committee before it is filed. A copy of the Form 990 is then made available to each member of the Board of Directors.

Form 990, Part VI, Section B, line 12C

Annually, the Association distributes to each director, principal officer, and member of a committee with governing Board delegated powers, its Board conflict of interest policy, which contains a statement to sign to affirm that such person A) has received a copy of the conflict of interest policy, B) has read and understands the policy, C) has agreed to comply with the policy, and D) understands NDAA is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. The policy contains the procedures to follow to disclose potential conflicts, determine whether a conflict exists and address it, and take appropriate disciplinary and corrective action.

Form 990, Part VI, Section B, line 15

The Executive Committee reviews the compensation of the Executive Director when it comes time for her or his performance review, after which, the new salary level is communicated to her or him. The Executive Committee reviews the salaries of all other employees with the Executive Director in executive session to discuss salary levels if asked.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and audited financial statements are not generally made available to the general public, but if requests for copies of these documents were to be received, the Association would consider making them available to the requester.

Filing and Contact Details

Filer

Filer Name
National District Attorneys Association
EIN
36-6144537
Phone
7035499222
Address
1400 Crystal Drive No 330, Arlington, VA 22202-4153

Signing Officer

Name
Kay Chopard Cohen
Title
Executive Director
Phone
7035499222
Signed
2017-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kay Chopard Cohen
Formed
1951
Legal Domicile
Il
Voting Board Members
105
Independent Board Members
105
Employees
36
Volunteers
200

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Lori A Collingsworth
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission:

To be the voice of America's prosecutors and to support their efforts to protect the rights and safety of the people.

Form 990, Part IX, line 11G

Other Professional Fees: Program service expenses 117,875. Management and general expenses 363,706. Fundraising expenses 0. Total expenses 481,581.

Form 990, Part XII, Line 2C:

The Association has an Audit Committee that selects an independent accountant and oversees the audit of the organization's financial statements. The audit oversight process has not changed from prior years.

Financial Statement Notes

Part V, Line 4:

The Association receives donations to maintain a permanent endowment fund to provide continuing legal education to prosecutors nationwide, the earnings of which are to be used to support its purpose.

Part X, Line 2:

Management has evaluated the Association's tax positions and concluded that the Association's financial statements do not include any uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt640
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt650
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt660
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt670

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.32$0.79$3.53$5.65$4.57$1.08
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.82$2.42$5.45$4.69$0.76
2022Detailed filing. Detailed filing data is available for this year.$3.06$1.37$1.69$4.57$4.18$0.39
2021Detailed filing. Detailed filing data is available for this year.$3.26$1.76$1.50$4.19$3.34$0.86
2020Detailed filing. Detailed filing data is available for this year.$3.13$2.51$0.62$3.12$3.22$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.41$1.69$0.72$3.68$3.35$0.33
2018Detailed filing. Detailed filing data is available for this year.$2.06$1.66$0.40$3.89$3.14$0.76
2017Detailed filing. Detailed filing data is available for this year.$2.08$2.44$0.36$3.73$3.34$0.39
2016Detailed filing. Detailed filing data is available for this year.$2.31$3.05$0.74$3.30$3.71$0.41
2014Detailed filing. Detailed filing data is available for this year.$2.30$2.07$0.23$4.26$4.31$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$1.68$0.25$4.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$2.16$0.33$5.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$1.98$0.03$7.80