Civic Intelligence

National District Attorneys Association

990 • Fiscal year 2018 • EIN 36-6144537

Oct 01, 2017 to Sep 30, 2018 • Filed on May 13, 2019

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

89th percentile

0.81x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.43x

Higher debt load relative to revenue than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

77th percentile

19%

Higher net margin than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

86th percentile

$170,721

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

41st percentile

-1.0%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.5%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,059,981

Down $20,194 (-1.0%) from 2017

Net Assets

Up

$399,695

Up $756,867 (+212%) from 2017

Liabilities

Down

$1,660,286

Down $777,061 (-32%) from 2017

Revenue

Up

$3,893,510

Up $167,047 (+4.5%) from 2017

Expenses

Down

$3,137,569

Down $202,173 (-6.1%) from 2017

Net Income

Up

$755,941

Up $369,220 (+95%) from 2017

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

2018

Assets$2,059,981
Liabilities$1,660,286
Net Assets$399,695

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

2018

Revenue$3,893,510
Expenses$3,137,569
Net Income$755,941
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$3,893,510
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$1,007,575$690,082▼ $317,493
Cash and Non-Interest-Bearing Accounts$150,258$574,085▲ $423,827
Land, Buildings, and Equipment, Net$555,247$498,794▼ $56,453
Savings and Temporary Cash Investments$144,268$144,365▲ $97
Investments in Publicly Traded Securities$87,812$94,560▲ $6,748
Prepaid Expenses and Deferred Charges$76,967$51,972▼ $24,995
Accounts Receivable$58,048$6,123▼ $51,925
Total Assets$2,080,175$2,059,981▼ $20,194
Liabilities
Other Liabilities$946,202$993,291▲ $47,089
Deferred Revenue$460,109$439,490▼ $20,619
Mortgage Notes Payable Secured by Investment Property$420,700$0▼ $420,700
Accounts Payable and Accrued Expenses$610,336$227,505▼ $382,831
Total Liabilities$2,437,347$1,660,286▼ $777,061
Net Assets / Fund Balance
Unrestricted Net Assets$-430,754$329,713▲ $760,467
Temporarily Rstr Net Assets$67,482$69,982▲ $2,500
Permanently Rstr Net Assets$6,100$0▼ $6,100
Total Net Assets Fund Balance$-357,172$399,695▲ $756,867
Total Liabilities and Net Assets / Fund Balance$2,080,175$2,059,981▼ $20,194

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$414,624$96,252$510,876
Equipment$84,170$75,862$160,032

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$6,100-→ $0$6,100-
2016$142,800-▲ $2,031$138,731$6,100
2015$142,800-▲ $24,855$24,855$142,800
2014$142,800---$142,800
2013$142,800-▲ $13,013$13,013$142,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kay Chopard CohenExecutive DirectorFT$163,925$6,796$170,721
Nelson O Bunn JrExecutive DirectorFT$125,578$13,056$138,634
John M GinterChief Operating OfficerFT$123,141$12,082$135,223
Candace MosleyProgram DirectorFT$114,899$17,090$131,989
Tom KimballDirector, NTLCFT$101,377$21,144$122,521
Mary Kimberly BrownSenior AttorneyFT$103,710$7,590$111,300

Board Members and Trustees

NameTitle
Michael O FreemanChairman of the Board
Henry GarzaPast President
Joseph I CassillyPast President
Mathias H Heck JrPast President
Michael R MoorePast President
Michael RamosPast President
Robert MccullochPast President
William J FitzpatrickPast President
Jonathan W BlodgettPresident
Duffie StonePresident-elect
Barbara LawallPast Vice President
Bradley CBerryPast Vice President
Cyrus VancePast Vice President
Daniel ConleyPast Vice President
Darcel ClarkPast Vice President
Eric L OlsenPast Vice President
Henry ValdezPast Vice President
Jackie LaceyPast Vice President
James CBackstromPast Vice President
John P SarconePast Vice President
Johnw SinquefieldPast Vice President
Joshua K MarquisPast Vice President
Julia BatesPast Vice President
Kevin CockrellPast Vice President
Kevin JBaxterPast Vice President
Lee PolikovPast Vice President
Lemuel MartinezPast Vice President
Mark A SorsaiaPast Vice President
Matthew RedlePast Vice President
Pete OrputPast Vice President
Scott HixsonPast Vice President
Scott PattersonPast Vice President
Sherri BevanswalshPast Vice President
Summer StephanPast Vice President
Amy WeirichVice President
Bill MontgomeryVice President
Darcel ClarkVice President
Greg TottenVice President
James NagleVice President
Keith KaneshiroVice President
Kimberly N OvertonVice President
Nancy ParrVice President
Pete OrputVice President
Ray MorroghVice President
Summer StephanVice President
Timothy J CruzVice President
David CBrownAssociate Director
Debra BArmaniniAssociate Director
Elizabeth OrtizAssociate Director
John D EvansAssociate Director
John DawleyAssociate Director
Lori DigiosiaAssociate Director
Mary AshleyAssociate Director
Richard MinatoyaAssociate Director
Anne Marie SchubertDirector-at-Large
John FlynnDirector-at-Large
Matt WilberDirector-at-Large
Michael OkeefeDirector-at-Large
Sonia PaquetDirector-at-Large
Alan OstergrenState Director
Birch BurdickState Director
Bryan PorterState Director
Bryce ShieldsState Director
Camelia ValdesState Director
Clay M Bishop JrState Director
David EscamillaState Director
David LeytonState Director
David PhillipsState Director
David SoaresState Director
Dean FlippoState Director
Donald GallegosState Director
Donald KleineState Director
Eric ZahndState Director
Gail HardyState Director
Grant LoebsState Director
Greg BanksState Director
Greg MashburnState Director
Gregg OlsonState Director
J Charles Smith IiiState Director
James A HughesState Director
Joseph Early JrState Director
Joseph H McmahonState Director
Keith HendersonState Director
Marc BennettState Director
Mark OstremState Director
Mark VargoState Director
Matt DennState Director
Michael BlonigenState Director
Michael RourkeState Director
Mike OdellState Director
Mike WeberState Director
Paul D Connick JrState Director
Peter F KilmartinState Director
Ronnie L HarperState Director
Russell JohnsonState Director
Sim GillState Director
Stephanie AndersonState Director
Theresa WetzsteonState Director
Thomas P HoganState Director
Tom TatumState Director
Vic ReynoldsState Director
Dave AronbergAsst.Treasurer/Secretary
Tom RaynesProsecutor Coordinator
William West JrTreasurer/Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
O'Connor Consulting ServicesAdvisory/Accounting4770 Howard Place, Chesapeake Beach, MD 20732$179,764
Revenue and Support

Revenue Composition

Contributions and Grants
$88,397
Program Service Revenue
$3,336,521
Investment Income
$6,977
Other Revenue
$461,615
All Other Contributions
$88,397
Change in Net Assets
$755,941

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,893,510
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$926
Total Revenue per Audited Statements
$3,894,436
Total Revenue per Form 990
$3,893,510
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,665,439
Other Expenses$1,360,509
Grants and Similar Amounts Paid$111,621
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$725,295$348,366-$1,073,661
Conferences and Meetings$291,315$73,310-$364,625
Current Officers, Directors, Trustees, and Key Employees$173,434$165,366-$338,800
Occupancy-$256,606-$256,606
Travel$208,559$23,832-$232,391
Office Expenses$45,636$103,284-$148,920
Other Employee Benefits$114,192$23,033-$137,225
Grants to Domestic Individuals$111,621--$111,621
Payroll Taxes$91,260$18,408-$109,668
Fees for Services Other$76,709$29,634-$106,343
Depreciation Depletion-$63,146-$63,146
Information Technology$2,239$54,362-$56,601
Fees for Services Accounting-$52,209-$52,209
Insurance-$25,995-$25,995
Interest-$24,308-$24,308
Pension Plan Contributions$5,064$1,021-$6,085
Fees for Services Legal-$1,797-$1,797
Other Expenses$478,715$-478,715-$0
Total Functional Expenses$2,331,984$805,585$0$3,137,569

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,137,569
Total Expenses per Audited Statements$3,137,569
Total Expenses per Form 990$3,137,569
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 and lease incentives$843,687
Other liability- CEM$93,390
Capital lease liability$56,214
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 11B

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
Nelson O Bunn
Title
Executive Director
Phone
7035499222
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nelson O Bunn
Formed
1951
Legal Domicile
Il
Voting Board Members
99
Independent Board Members
99
Employees
23
Volunteers
0

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 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. During the year ended September 30, 2018, the Association received documentation from executors to lift permanent restrictions on certain funds. As a result, a total of $6,100 was transferred out of permanently restricted net assets into unrestricted net assets during the year ended September 30, 2018. There were no funds remaining in the endowment net assets at September 30, 2018.

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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt680
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt690
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt700

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