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Nonprofiteer
← ASSOCIATION OF PROSECUTING ATTORNEYS INC

Form 990 for tax year 2023

Filed by ASSOCIATION OF PROSECUTING ATTORNEYS INC.

Totals

Total revenue
$2,771,147
Total expenses
$2,905,572
Contributions and grants received
$2,746,555
Grants paid
$61,493
Program service revenue
$53,535
Investment income
$7,485
Other revenue
-$36,428
Total assets, end of year
$1,352,783
Total liabilities, end of year
$782,531
Net assets or fund balances, end of year
$570,252
Program services expenses (Part IX)
$2,596,390
Management and general expenses
$309,182
Fundraising expenses
$0
Program service expenses (Part III)
$2,596,390

Program services were 89.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $41,680

  • 1c · Fundraising events

    $272,627

  • 1e · Government grants (contributions)

    $853,478

  • 1f · All other contributions, gifts and grants

    $1,578,770

  • 1g · Noncash contributions included above

    $76,403

  • 2a · Program service revenue: CONFERENCE FEES

    total $53,535 · related or exempt $53,535

  • 3 · Investment income

    total $7,485 · excluded $7,485

  • 8a · Fundraising events: gross income

    $4,700

  • 8a · Fundraising events: contributions included on line 1c

    $272,627

  • 8b · Fundraising events: direct expenses

    $41,128

  • 8c · Net income from fundraising events

    total -$36,428 · excluded -$36,428

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $58,056 · program services $58,056

  • 2 · Grants to domestic individuals

    total $3,437 · program services $3,437

  • 5 · Compensation of officers, directors and key employees

    total $708,387 · program services $619,108 · management and general $89,279

  • 7 · Other salaries and wages

    total $826,211 · program services $708,059 · management and general $118,152

  • 8 · Pension plan contributions

    total $68,983 · program services $65,702 · management and general $3,281

  • 9 · Other employee benefits

    total $67,702 · program services $58,424 · management and general $9,278

  • 10 · Payroll taxes

    total $113,333 · program services $99,189 · management and general $14,144

  • 11b · Fees: legal

    total $347,394 · program services $342,119 · management and general $5,275

  • 11c · Fees: accounting

    total $22,102 · program services $20,796 · management and general $1,306

  • 13 · Office expenses

    total $156,960 · program services $107,800 · management and general $49,160

  • 16 · Occupancy

    total $65,974 · program services $59,332 · management and general $6,642

  • 17 · Travel

    total $458,344 · program services $413,989 · management and general $44,355

  • 20 · Interest

    total $3,959 · management and general $3,959

  • 23 · Insurance

    total $4,730 · program services $4,440 · management and general $290

  • 24a · Other expenses: OVERHEAD ALLOCATION

    total $0 · program services $35,939 · management and general -$35,939

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $79,649 · end of year $154,602

  • 2 · Savings and temporary cash investments

    beginning of year $1,745,065 · end of year $794,631

  • 4 · Accounts receivable

    beginning of year $321,498 · end of year $322,194

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,678 · end of year $703

  • 10a · Land, buildings and equipment: cost or other basis

    $0

  • 10c · Land, buildings and equipment, net

    beginning of year $0

  • 11 · Investments: publicly traded securities

    end of year $76,403

  • 15 · Other assets

    beginning of year $13,517 · end of year $4,250

  • 17 · Accounts payable and accrued expenses

    beginning of year $166,151 · end of year $190,781

  • 19 · Deferred revenue

    beginning of year $17,371

  • 25 · Other liabilities

    beginning of year $1,307,788 · end of year $591,750

  • 27 · Net assets without donor restrictions

    beginning of year $540,983 · end of year $402,844

  • 28 · Net assets with donor restrictions

    beginning of year $129,114 · end of year $167,408

Mission and programs · 2023

Mission

TO SUPPORT AND ENHANCE THE EFFECTIVENESS OF THOSE IN ALL AREAS OF CRIMINAL JUSTICE AND CRIME VICTIM ORGINATIONS IN THEIR EFFORTS TO CREATE SAFER COMMUNITITES.

Activities or mission (Part I)

SUPPORT/ENHANCE THE EFFECTIVE- NESS OF PROSECUTORS IN THEIR EFFORTS TO CREATE SAFER COMMUNITIES.

  • TRUST AND LEGITIMACY: THE ASSOCIATION HAS PARTNERED WITH THE YALE JUSTICE COLLABORATORY TO PUT TOGETHER THE ELEVATING TRUST AND LEGITIMACY FOR PROSECUTORS PROJECT. A CRUCIAL STEP TO ACHIEVING A JUST AND TRUSTED LEGAL SYSTEM IS TO ENSURE INDIVIDUALS ARE TREATED FAIRLY AND WITH DIGNITY AND RESPECT AS THEY MOVE THROUGH THE CRIMINAL JUSTICE SYSTEM. MORE THAN A DECADE'S WORK IN POLICING AND COURTS SETTINGS HAS SHOWN HOW CONCERTED EFFORTS CAN HELP CHANGE THE WAY CRIMINAL JUSTICE PROFESSIONALS COMMUNICATE AND ENGAGE WITH SYSTEM PARTICIPANTS AND PRODUCE INCREASED PUBLIC TRUST AND VOLUNTARY COMPLIANCE AND COOPERATION. THE ASSOCIATION AND THE PROJECT PARTNERS WILL WORK WITH SELECTED SITES TO ASSESS HOW PROSECUTORS INTERACT WITH THE SURROUNDING COMMUNITY, IMPLEMENTING EVIDENCE-BASED PRACTICES TO INCREASE PUBLIC TRUST. PROJECT STAFF WILL WORK WITH PROSECUTORS AND STAFF ACROSS THE SELECTED OFFICES TO IDENTIFY AND ENHANCE EXISTING TRUST-BUILDING OPPORTUNITIES INTERNALLY AND EXTERNALLY. THE PROGRAM WILL ALSO SEEK TO TEST HOW NEW PRACTICES CAN SUPPLEMENT THE OFFICE'S GUN DIVERSION WORK AND OTHER INTERACTIONS WITH THE ACCUSED, WITNESSES, VICTIMS, AND OTHER MEMBERS OF THE PUBLIC.

    Expenses $507,128

  • CAPITAL LITIGATION: THIS PROGRAM ASSISTS PROSECUTORS TO ENHANCE THEIR EFFECTIVENESS IN REPRESENTING THE PUBLIC IN STATE CAPITAL CASES BY PROVIDING COMPREHENSIVE CAPITAL CASE LITIGATION TRAINING AND TECHNICAL ASSISTANCE SERVICES, TOOLS, AND RESOURCES TO STATE AND LOCAL PROSECUTORS AND OTHER CRIMINAL JUSTICE PRACTITIONERS. IN ADDITION, THIS PROGRAM PROVIDES COORDINATION WITH DEFENDERS TO IMPROVE THE QUALITY OF LEGAL REPRESENTATION FOR INDIGENT DEFENDANTS IN STATE CAPITAL CASES.

    Expenses $483,526

  • REPRODUCTIVE HEALTHCARE: THIS NATIONAL INITIATIVE SUPPORTS PROSECUTORS IN UNDERSTANDING AND ADDRESSING REPRODUCTIVE HEALTHCARE ISSUES THROUGH A PUBLIC SAFETY LENS. GUIDED BY A COMMITTEE OF PROSECUTORS FROM ACROSS THE COUNTRY, THE PROJECT EMPHASIZES: MEDICAL SCIENCE AND HEALTHCARE PROVIDER'S PROFESSIONAL JUDGMENT AS THE FOUNDATION FOR PROSECUTORIAL DECISION-MAKING, RESEARCH INTO HOW REPRODUCTIVE HEALTH LAWS AFFECT DIFFERENT COMMUNITIES AND OUTCOMES AND GUIDANCE TO HELP PROSECUTORS ALIGN THEIR PRACTICES WITH CURRENT MEDICAL STANDARDS AND HEALTHCARE ACCESS. THE GOAL IS TO ENSURE THAT PROSECUTORIAL PRACTICES REFLECT SOUND MEDICAL UNDERSTANDING AND PROMOTE FAIR, INFORMED OUTCOMES IN REPRODUCTIVE HEALTH MATTERS.

    Expenses $441,679

  • INNOVATIVE PROSECUTIONS, ANIMAL WELFARE, EXPANDING ACCESS FOR VICTIMS OF CRIME, DOMESTIC VIOLENCE/HUMAN TRAFFICKING, DATA DASHBOARDS, PROSECUTORS FOR PROSECUTORS, AND OTHER PROGRAMS. OTHER PROGRAMS INCLUDE RESEARCH, TRAINING, TECHNICAL ASSISTANCE AND OTHER SUPPORT EFFORTS IN A VARIETY OF AREAS IMPACTING PROSECUTORS AND ALLIED CRIMINAL JUSTICE PARTNERS. THEY PRIMARILY CONSIST OF GUN VIOLENCE PREVENTION, THE MICHIGAN STATE UNIVERSITY SMARTSUITE ACADEMY, AND INNOVATIONS IN THE CORRECTIONS SYSTEM.

    Expenses $1,164,057 · Grants $61,493 · Revenue $53,535

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jean Peters Baker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Spencer Merriweather

    CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Kym Worthy

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • John T Chisholm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Justin Bingham

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • John J Choi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Darcel Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • David Labahn

    PRESIDENT

    Total calculated
    $270,587
    From this org
    $227,354
    From related orgs
    $0
    Other
    $43,233
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $227,354
    Bonus
    $0
    Other
    $0
    Deferred
    $22,735
    Nontaxable benefits
    $20,498
    Filer's total
    $270,587
  • Steven Naugle

    TREASURER / CFO

    Total calculated
    $54,091
    From this org
    $49,174
    From related orgs
    $0
    Other
    $4,917
    Hours/week
    12
  • Marlene Biener

    CHIEF OPERATING OFFICER

    Total calculated
    $171,112
    From this org
    $141,734
    From related orgs
    $0
    Other
    $29,378
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,734
    Bonus
    $0
    Other
    $0
    Deferred
    $14,173
    Nontaxable benefits
    $15,205
    Filer's total
    $171,112
  • Nikki Parisi

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $212,597
    From this org
    $179,412
    From related orgs
    $0
    Other
    $33,185
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,412
    Bonus
    $0
    Other
    $0
    Deferred
    $17,941
    Nontaxable benefits
    $15,244
    Filer's total
    $212,597
  • Mike Schmidt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hydee Feldstein Soto

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Steve Kunzweiler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Leesa Manion

    SECOND VICE-CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Todd Spitzer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Rachel Mitchell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Beth Merachnik

    PROGRAM DIRECTOR

    Total calculated
    $145,795
    From this org
    $131,124
    From related orgs
    $0
    Other
    $14,671
    Hours/week
    30
  • Sasha Beatty

    GENERAL COUNSEL

    Total calculated
    $132,238
    From this org
    $114,167
    From related orgs
    $0
    Other
    $18,071
    Hours/week
    40
  • Ursula Donofrio

    TRAINING DIRECTOR

    Total calculated
    $137,603
    From this org
    $100,407
    From related orgs
    $0
    Other
    $37,196
    Hours/week
    40
  • Aviva Kurash

    SR PROGRAM MANAGER

    Total calculated
    $176,759
    From this org
    $133,734
    From related orgs
    $0
    Other
    $43,025
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,734
    Bonus
    $0
    Other
    $0
    Deferred
    $13,373
    Nontaxable benefits
    $29,652
    Filer's total
    $176,759

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE CEO'S SALARY IS REVIEWED AND APPROVED BY THE INDEPENDENT BOARD MEMBERS IN CONJUNCTION WITH THE SALARY TABLE PROCURED FROM THE WEBSITE U.S. OFFICE OF PERSONNEL MANAGEMENT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
14 July 2025
IRS schema version
2023v6.0
Source object
202521989349300922

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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