Texas District & County Attorneys Association

“The organization has members which are classified as regular, associate, investigator, or key personnel members.”

“Eligibility to vote for officers, directors, and honorary members shall be restricted to district attorneys, criminal district attorneys, and county attorneys who are regular members in good standing.”

“Each regular member in good standing of the association present at the annual meeting or any special meeting shall be entitled to one vote on each matter submitted to a vote of the members except the election of officers, directors, and honorary members.”

“The executive director, director of operations, and secretary reviewed the return with the preparing cpa. After review, the form 990 was provided to all board members prior to filing with the irs.”

“The board of directors evaluates the executive director's salary by examining ceo salaries of comparable non-profit corporations using an online resource, and comparing with all napc directors of prosecutor associations around the country. The deliberation and decision making process is contemporaneously documented in the minutes.”

“The records are available upon request for inspection during regular business hours.”

“The previous year form 990 was marked cash basis. However, the organization's books are kept on modified cash basis. Modified cash basis is also the basis of the audited financial statements.”

“Previous forms 990 have erroneously marked that the organization's tax-exempt status was granted under section 501(c)(3). However, in actuality, the organization is tax-exempt under section 501(c)(6).”

“The organization only solicits contributions in the form of government grants from state of texas governmental entities. Therefore, the organization has not provided any statement regarding deductibility to the state agencies from which the grants originated.”

“During the organization's tax year ending 8/31/14, it was determined that the organization had not previously reported certain bank accounts and real property owned by the organization, as well as the related debt on the property. Therefore, a prior period adjustment has been reported on part xi to reflect the proper inclusion of those items on part x. Schedule of adjustments: cash: 534,599 fixed assets (net): $4,622,870 investment account adjustment: (1,324,043) accounts payable: 707 mortgage payable: (2,664,686) prior period adjustment: $1,169,447”

“The audit of the organization's financial statements for the year ended august 31, 2015 is in process and will be completed after the filing of this form 990. Therefore all questions and responses have been recorded as if the audit was complete.”