Civic Intelligence

Napa Institute Legal Foundation

EIN 83-1067468 • 501(c)3 • Washington, DC

Pub. 78 Eligible

Profile

The organization's mission is to provide corporate, tax, philanthropic, and other non-litigation legal and financial education to protect the missions of nonprofit organizations aligned with the catholic faith.

1730 M Street NW 910Washington, DC 20036

napalegalinstitute.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

98th percentile

2.65x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.13x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

24th percentile

-9.6%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$149,295

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

6th percentile

-49%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

43%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$36,309

Down $34,663 (-49%) from 2023

Liabilities

Up

$96,314

Up $38,584 (+67%) from 2023

Net Assets

Down

-$60,005

Down $73,247 (-553%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin24th percentile

Revenue

Up

$766,193

Up $229,692 (+43%) from 2023

Expenses

Down

$839,440

Down $15,664 (-1.8%) from 2023

Net Income

Up

-$73,247

Up $245,356 (+77%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200KAssets 2018: $8,500Liabilities 2018: $0Net Assets 2018: $8,5002018Assets 2019: $25,093Liabilities 2019: $63,259Net Assets 2019: -$38,1662019Assets 2020: $50,997Liabilities 2020: $1,956Net Assets 2020: $49,0412020Assets 2021: $350,918Liabilities 2021: $14,984Net Assets 2021: $335,9342021Assets 2022: $368,571Liabilities 2022: $36,726Net Assets 2022: $331,8452022Assets 2023: $70,972Liabilities 2023: $57,730Net Assets 2023: $13,2422023Assets 2024: $36,309Liabilities 2024: $96,314Net Assets 2024: -$60,0052024

Highlighted filing

2024

Assets$36,309
Liabilities$96,314
Net Assets-$60,005
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2018: $10,000Expenses 2018: $1,500Net Income 2018: $8,5002018Revenue 2019: $250,000Expenses 2019: $296,666Net Income 2019: -$46,6662019Revenue 2020: $438,307Expenses 2020: $351,100Net Income 2020: $87,2072020Revenue 2021: $734,410Expenses 2021: $447,517Net Income 2021: $286,8932021Revenue 2022: $711,034Expenses 2022: $715,123Net Income 2022: -$4,0892022Revenue 2023: $536,501Expenses 2023: $855,104Net Income 2023: -$318,6032023Revenue 2024: $766,193Expenses 2024: $839,440Net Income 2024: -$73,2472024

Highlighted filing

2024

Revenue$766,193
Expenses$839,440
Net Income-$73,247
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$36,309
Liabilities
$96,314
Net assets
-$60,005
Revenue
$766,193
Expenses
$839,440
Net income
-$73,247
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.36$0.96$0.60$7.66$8.39$0.73
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.58$0.13$5.37$8.55$3.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.37$3.32$7.11$7.15$0.04
2021Detailed filing. Detailed filing data is available for this year.$3.51$0.15$3.36$7.34$4.48$2.87
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.49$4.38$3.51$0.87
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.63$0.38$2.50$2.97$0.47
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.10$0.02$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$766,193
Mission and Program Overview

Mission

The organization's mission is to provide corporate, tax, philanthropic, and other non-litigation legal and financial education to protect the missions of nonprofit organizations aligned with the catholic faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,947$17,106▼ $51,841
Accounts Receivable$0$15,000▲ $15,000
Prepaid Expenses and Deferred Charges$2,025$4,203▲ $2,178
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$13,242$-60,005▼ $73,247
Total Assets$70,972$36,309▼ $34,663
Liabilities
Accounts Payable and Accrued Expenses$57,730$96,314▲ $38,584
Total Liabilities$57,730$96,314▲ $38,584
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,242$-60,005▼ $73,247
Total Liabilities and Net Assets / Fund Balance$70,972$36,309▼ $34,663
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mary M BeecherVice President & ExecutiveFT$149,295$149,295
Frank DevitoSecretary and TreasurerFT$110,217$110,217

Board Members and Trustees

NameTitle
Timothy R BuschChairman & Director
John C Peiffer IiPresident
Alan E SearsDirector
Amy ShepardDirector
Bishop Thomas J PaprockiDirector
Fr Dominic LeggeopDirector
Leonard a LeoDirector
Mark RienziDirector
Stephen PayneDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$741,114
Program Service Revenue
$25,079
Investment Income
$0
Other Revenue
$0
All Other Contributions
$741,114
Change in Net Assets
$-73,247

Audited Revenue Reconciliation

Revenue per Audited Statements
$766,193
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$766,193
Total Revenue per Form 990
$766,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,462
Other Expenses$342,978
Total Fundraising Expense$57,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$259,512--$259,512
Other Salaries and Wages$104,178$19,429$38,856$162,463
Travel$50,109$10,505-$60,614
Occupancy$45,957$2,703$5,407$54,067
Other Employee Benefits$43,091--$43,091
Payroll Taxes$20,224$3,724$7,448$31,396
Information Technology$28,107$998-$29,105
All Other Expenses$11,269$8,903$1,306$21,478
Other Expenses$20,191$1,941$3,881$20,191
Fees for Services Accounting-$20,033-$20,033
Office Expenses$1,546$6,299-$7,845
Fees for Services Other$3,039$3,667-$6,706
Insurance-$6,525-$6,525
Fees for Services Legal-$1,397-$1,397
Advertising$488-$123$611
Total Functional Expenses$696,295$86,124$57,021$839,440

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$839,440
Total Expenses per Audited Statements$839,440
Total Expenses per Form 990$839,440
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Timothy R BuschTIMOTHY R. BUSCH: DIRECTORThe Organization Has a Shared Services Agreement With the Busch Group Llc,of Which Timothy Busch Is an Affiliate. the Independent Board Reviewed the Proposed Shared Services Agreement in Advance and Relied Upon Comparability Data for Similar Services in Similar Markets for Similar Organizations to Determine That the Agreement Would Be Reasonable and Fair as to Napa Institute Legal Foundation.No$56,784
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 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has three members.”

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

“The bylaws include the information as to the appointment or election of members to the governing body.”

Form 990, Part VI, Section A, Line 7B

“The organization has a two-tiered governance structure whereby most decisions are made by its board of directors, but certain decisions, such as amendment of the organization's articles and bylaws and the decision to merge, dissolve, or distribute all or substantially all of the organization's assets, require the consent of a majority of the corporation's members. Currently, there are three members, all of whom also serve on the board of directors. There are eight directors, including the three who also serve as members.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed by the board of directors and signing officer prior to filing.”

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

“Directors must annually acknowledge compliance with the conflicts of interest policy previously adopted.”

Form 990, Part VI, Section B, Line 15

“Napa legal has a compensation committee composed of three independent directors which reviews and determines staff salaries, based on comparability data. The committee then makes compensation decisions, which are presented to the full board for ratification.”

Form 990, Part VI, Section C, Line 19

“Not generally available to the public. Requests will be considered by the board.”

Filing and Contact Details

Filer

Filer Name
Napa Institute Legal Foundation
EIN
83-1067468
Phone
6308629194
Address
1730 M STREET NW 910, WASHINGTON, DC 20036
Doing Business As
Napa Legal Institute

Signing Officer

Name
Timothy R Busch
Title
Chairman
Phone
9494747368
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy R Busch
Formed
2018
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
6
Employees
9
Volunteers
40

Preparer

Firm
The Busch Firm
Address
2532 DUPONT DRIVE, IRVINE, CA 92612
Preparer
Gregory Busch
Phone
9494747368
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2B:

“The napa institute legal foundation's financial statements are audited by an independent accounting firm which are then approved by the foundation's audit committee. There has been no change in the independent accounting firm used for the current year vs the prior year.”

Raw XML AppendixShowing 400 of 486 raw XML fields

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/PersonNm2MARK RIENZI
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IRS990/OfficeExpensesGrp/TotalAmt07845
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt043091
IRS990/OtherEmployeeBenefitsGrp/TotalAmt043091
IRS990/OtherExpensesGrp/Desc0BANQUETS
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2PROGRAM EVENTS
IRS990/OtherExpensesGrp/Desc3WEBSITE
IRS990/OtherExpensesGrp/FundraisingAmt03881
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01941
IRS990/OtherExpensesGrp/ProgramServicesAmt050847
IRS990/OtherExpensesGrp/ProgramServicesAmt133742
IRS990/OtherExpensesGrp/ProgramServicesAmt223995
IRS990/OtherExpensesGrp/ProgramServicesAmt320191
IRS990/OtherExpensesGrp/TotalAmt050847
IRS990/OtherExpensesGrp/TotalAmt139564
IRS990/OtherExpensesGrp/TotalAmt223995
IRS990/OtherExpensesGrp/TotalAmt320191
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038856
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019429
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104178
IRS990/OtherSalariesAndWagesGrp/TotalAmt0162463
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt07448
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03724
IRS990/PayrollTaxesGrp/ProgramServicesAmt020224
IRS990/PayrollTaxesGrp/TotalAmt031396
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02025
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04203
IRS990/PrincipalOfficerNm0TIMOTHY R BUSCH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025079
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0507601
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0353584
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt028900
IRS990/PYRevenuesLessExpensesAmt0-318603
IRS990/PYSalariesCompEmpBnftPaidAmt0501520
IRS990/PYTotalExpensesAmt0855104
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0536501
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-73247
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt025079
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt013242
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-60005
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NAPA INSTITUTE LEGAL FOUNDATION WAS FORMED EFFECTIVE JUNE 15, 2018, WITH A CALENDAR YEAR END OF DECEMBER 31 AND THE FIRST SHORT YEAR ENDING DECEMBER 31, 2018. AS OF THE PRIOR YEAR DECEMBER 31, 2023, THE ORGANIZATION WILL HAVE COMPLETED FIVE FULL YEARS OF INFORMATION TO BE INCLUDED IN THE PUBLIC SUPPORT AND TOTAL SUPPORT TEST.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SECTION A AND B - PUBLIC AND TOTAL SUPPORT
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0741114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0507601
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0671000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0516414
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0438307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02874436
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0111682
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0327
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0327
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57020
IRS990ScheduleA/PublicSupportPY170Pct00.57420
IRS990ScheduleA/PublicSupportTotal170Amt01639113
IRS990ScheduleA/SubstantialContributorsTotAmt01235323
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0741114
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0507601
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0671000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0516414
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0438307
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02874436
IRS990ScheduleA/TotalSupportAmt02874763
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0839440
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0766193
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0839440
IRS990ScheduleD/TotalRevenuePerForm990Amt0766193
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0766193
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0839440
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0149295
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1110217
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARY M BEECHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1FRANK DEVITO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT & EXECUTIVE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY AND TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0149295
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1110217
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TIMOTHY R BUSCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TIMOTHY R. BUSCH: DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt056784
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION HAS A SHARED SERVICES AGREEMENT WITH THE BUSCH GROUP LLC,OF WHICH TIMOTHY BUSCH IS AN AFFILIATE. THE INDEPENDENT BOARD REVIEWED THE PROPOSED SHARED SERVICES AGREEMENT IN ADVANCE AND RELIED UPON COMPARABILITY DATA FOR SIMILAR SERVICES IN SIMILAR MARKETS FOR SIMILAR ORGANIZATIONS TO DETERMINE THAT THE AGREEMENT WOULD BE REASONABLE AND FAIR AS TO NAPA INSTITUTE LEGAL FOUNDATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THREE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BYLAWS INCLUDE THE INFORMATION AS TO THE APPOINTMENT OR ELECTION OF MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A TWO-TIERED GOVERNANCE STRUCTURE WHEREBY MOST DECISIONS ARE MADE BY ITS BOARD OF DIRECTORS, BUT CERTAIN DECISIONS, SUCH AS AMENDMENT OF THE ORGANIZATION'S ARTICLES AND BYLAWS AND THE DECISION TO MERGE, DISSOLVE, OR DISTRIBUTE ALL OR SUBSTANTIALLY ALL OF THE ORGANIZATION'S ASSETS, REQUIRE THE CONSENT OF A MAJORITY OF THE CORPORATION'S MEMBERS. CURRENTLY, THERE ARE THREE MEMBERS, ALL OF WHOM ALSO SERVE ON THE BOARD OF DIRECTORS. THERE ARE EIGHT DIRECTORS, INCLUDING THE THREE WHO ALSO SERVE AS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AND SIGNING OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECTORS MUST ANNUALLY ACKNOWLEDGE COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY PREVIOUSLY ADOPTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NAPA LEGAL HAS A COMPENSATION COMMITTEE COMPOSED OF THREE INDEPENDENT DIRECTORS WHICH REVIEWS AND DETERMINES STAFF SALARIES, BASED ON COMPARABILITY DATA. THE COMMITTEE THEN MAKES COMPENSATION DECISIONS, WHICH ARE PRESENTED TO THE FULL BOARD FOR RATIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NOT GENERALLY AVAILABLE TO THE PUBLIC. REQUESTS WILL BE CONSIDERED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE NAPA INSTITUTE LEGAL FOUNDATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM WHICH ARE THEN APPROVED BY THE FOUNDATION'S AUDIT COMMITTEE. THERE HAS BEEN NO CHANGE IN THE INDEPENDENT ACCOUNTING FIRM USED FOR THE CURRENT YEAR VS THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2B:
IRS990/SchoolOperatingInd00

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