← NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND INC

Form 990 for tax year 2023

Filed by NATIONAL LAW ENFORCEMENT OFFICERS MEMORIAL FUND INC.

Totals

Total revenue: $14,610,851
Total expenses: $29,257,843
Contributions and grants received: $13,080,022
Grants paid: $460,479
Program service revenue: $344,654
Investment income: $506,160
Other revenue: $680,015
Total assets, end of year: $137,140,968
Total liabilities, end of year: $133,154,572
Net assets or fund balances, end of year: $3,986,396
Program services expenses (Part IX): $21,446,937
Management and general expenses: $3,182,556
Fundraising expenses: $4,628,350
Program service expenses (Part III): $21,446,937

Program services were 73.3% 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.

1c · Fundraising events

$132,864
1e · Government grants (contributions)

$253,658
1f · All other contributions, gifts and grants

$12,693,500
2a · Program service revenue: MUSEUM INCOME

total $344,654 · related or exempt $344,654
3 · Investment income

total $379,565 · excluded $379,565
5 · Royalties

total $127,185 · excluded $127,185
6a · Gross rents

real property $127,659
6b · Less rental expenses

real property $36,739
6c · Rental income or loss

real property $90,920
6d · Net rental income or loss

total $90,920 · related or exempt $90,920
7a · Gross sales of assets other than inventory

securities $1,610,717
7b · Less cost or other basis and sales expenses

securities $1,484,122
7c · Gain or loss

securities $126,595
7d · Net gain or loss

total $126,595 · excluded $126,595
8a · Fundraising events: gross income

$7,400
8a · Fundraising events: contributions included on line 1c

$132,864
8b · Fundraising events: direct expenses

$7,421
8c · Net income from fundraising events

total -$21 · excluded -$21
10a · Gross sales of inventory

$945,250
10b · Cost of goods sold

$495,656
10c · Net income from sales of inventory

total $449,594 · related or exempt $449,594
11a · Other revenue: OTHER INCOME

total $12,337 · related or exempt $12,337
11e · Other revenue, total

$12,337

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $460,479 · program services $460,479
5 · Compensation of officers, directors and key employees

total $548,619 · program services $417,060 · management and general $63,036 · fundraising $68,523
7 · Other salaries and wages

total $2,521,760 · program services $1,916,626 · management and general $321,541 · fundraising $283,593
8 · Pension plan contributions

total $51,491 · program services $39,134 · management and general $6,663 · fundraising $5,694
9 · Other employee benefits

total $179,178 · program services $136,186 · management and general $22,519 · fundraising $20,473
10 · Payroll taxes

total $233,598 · program services $177,549 · management and general $29,280 · fundraising $26,769
11b · Fees: legal

total $112,318 · program services $85,369 · management and general $14,078 · fundraising $12,871
11c · Fees: accounting

total $263,798 · program services $171,621 · management and general $66,302 · fundraising $25,875
11d · Fees: lobbying

total $60,139 · program services $45,709 · management and general $7,538 · fundraising $6,892
11e · Fees: professional fundraising services

total $597,610 · fundraising $597,610
11f · Fees: investment management

total $40,339 · management and general $40,339
11g · Fees: other

total $3,461,227 · program services $1,570,972 · management and general $169,661 · fundraising $1,720,594
12 · Advertising and promotion

total $338,959 · program services $275,470 · management and general $26,893 · fundraising $36,596
13 · Office expenses

total $215,808 · program services $198,948 · management and general $8,807 · fundraising $8,053
14 · Information technology

total $723,998 · program services $550,283 · management and general $90,749 · fundraising $82,966
16 · Occupancy

total $918,379 · program services $771,438 · management and general $73,471 · fundraising $73,470
17 · Travel

total $78,954 · program services $78,954
20 · Interest

total $8,276,776 · program services $8,276,776
22 · Depreciation, depletion and amortization

total $4,794,578 · program services $4,227,570 · management and general $567,008
23 · Insurance

total $237,110 · program services $180,219 · management and general $29,719 · fundraising $27,172
24a · Other expenses: POSTAGE

total $1,950,817 · program services $650,012 · management and general $71,985 · fundraising $1,228,820
24b · Other expenses: BAD DEBT EXPENSE

total $1,552,167 · management and general $1,552,167
24c · Other expenses: SPECIAL EVENTS

total $796,628 · program services $705,684 · management and general $1,623 · fundraising $89,321
24d · Other expenses: DOLLAR BILLS AND COINS

total $412,712 · program services $137,516 · management and general $15,229 · fundraising $259,967
24e · All other expenses

total $430,401 · program services $373,362 · management and general $3,948 · fundraising $53,091
26 · Joint costs (an allocation of the lines above)

total $4,236,520 · program services $1,411,446 · management and general $156,521 · fundraising $2,668,553

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $3,877,397 · end of year $3,971,109
3 · Pledges and grants receivable

beginning of year $2,749,258 · end of year $298,646
4 · Accounts receivable

beginning of year $16,713 · end of year $28,806
8 · Inventories for sale or use

beginning of year $238,965 · end of year $248,464
9 · Prepaid expenses and deferred charges

beginning of year $373,859 · end of year $724,713
10a · Land, buildings and equipment: cost or other basis

$128,784,862
10b · Land, buildings and equipment: accumulated depreciation

$25,117,859
10c · Land, buildings and equipment, net

beginning of year $108,383,712 · end of year $103,667,003
11 · Investments: publicly traded securities

beginning of year $8,187,356 · end of year $7,914,488
15 · Other assets

beginning of year $20,267,308 · end of year $20,287,739
17 · Accounts payable and accrued expenses

beginning of year $954,433 · end of year $449,924
19 · Deferred revenue

beginning of year $421,620 · end of year $25,790
20 · Tax-exempt bond liabilities

beginning of year $95,390,691 · end of year $95,845,504
25 · Other liabilities

beginning of year $29,014,498 · end of year $36,833,354
27 · Net assets without donor restrictions

beginning of year $13,712,711 · end of year $897,881
28 · Net assets with donor restrictions

beginning of year $4,600,615 · end of year $3,088,515

Mission and programs · 2023

Mission

THE MISSION OF THE NATIONAL LAW ENFORCEMENT MEMORIAL AND MUSEUM IS TO COLLECT, PRESERVE, EXHIBIT AND INTERPRET THE AMERICAN LAW ENFORCEMENT PROFESSION.

Activities or mission (Part I)

TO TELL THE STORY OF AMERICAN LAW ENFORCEMENT, COMMEMORATE THE SERVICE AND SACRIFICE OF THOSE WHOM SERVE IN THE LAW ENFORCEMENT PROFESSION THROUGH MAINTAINING THE NATIONAL LAW ENFORCEMENT MEMORIAL AND MUSEUM.

MUSEUM OPERATIONS: EXPENSES ASSOCIATED WITH OPENING, OPERATING AND MAINTAINING THE MUSEUM. THE MUSEUM IS DEDICATED TO THE UNDERSTANDING AND PRESERVATION OF THE HISTORY - PAST, PRESENT AND FUTURE ROLE OF AMERICAN LAW ENFORCEMENT IN SOCIETY. IT STRIVES TO BE A SOURCE OF INSPIRATION AND SHARED HUMAN PERSPECTIVES FOR ALL PEOPLE TO BETTER UNDERSTAND THE RULE OF LAW. SERVING AS A VITAL RESOURCE FOR ALL AGES AND CULTURES, THE MUSEUM STRIVES TO CHALLENGE PERSPECTIVES, GAIN UNDERSTANDING AND EDUCATE ALL WHOM COME THROUGHT ITS DOORS.

Expenses $10,861,024 · Grants $460,479 · Revenue $344,654
PUBLIC AWARENESS PROGRAMS AND ACTIVITIES TO HEIGHTEN AWARENESS THROUGH PUBLIC EVENTS ABOUT THE SACRIFICES SUSTAINED BY THE LAW ENFORCEMENT COMMUNITY ON THE PUBLIC'S BEHALF.

Expenses $2,945,992
MEMORIAL OPERATIONS: RESPONSIBILITY FOR MAJOR REPAIRS AND IMPROVEMENTS AT THE MEMORIAL, THE RESEARCH AND ENGRAVING OF NAMES OF FALLEN OFFICERS, OVERSIGHT OF DAILY MAINTENANCE BY THE NATIONAL PARK SERVICE AND OPERTIONS AT THE MEMORIAL.

Expenses $6,810,449 · Revenue $552,851
OFFICER SAFETY AND WELLNESS PROGRAM: ALL EXPENSES TO FURTHER THE ORGANIZATION'S PURPOSE OF REDUCING LINE-OF-DUTY FATALITIES AND IMPROVING OFFICER SAFETY AND WELLNESS, THROUGH TRAFFIC SAFETY INITIATIVES, EDUCATION PROGRAMS, THE DESTINATION ZERO INITIATIVE AND THE NATIONAL OFFICER SAFETY AND WELLNESS AWARDS AND THE WORK IN OFFICER SUICIDE PREVENTION THROUGH THE SAFLEO PROJECT PARTNERING WITH THE INSTITUTE FOR INTERGOVERNMENTAL RESEARCH.

Expenses $829,472

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

Listed in Part VII

LORI SHARPE DAY

CHAIR

Total calculated

$0

Hours/week

1
CAITLIN CLARK-ZIGMOND

SECRETARY

Total calculated

$0

Hours/week

1
TIM QUINN

TREASURER

Total calculated

$0

Hours/week

1
ANDREW MATTHEWS

VICE CHAIR

Total calculated

$0

Hours/week

1
PATRICK YOES

DIRECTOR

Total calculated

$0

Hours/week

1
MARKEL HUTCHINS

DIRECTOR

Total calculated

$0

Hours/week

1
MICHAEL BEGONIS

DIRECTOR

Total calculated

$0

Hours/week

1
MICHAEL DILLINGER

DIRECTOR

Total calculated

$0

Hours/week

1
PATRICIA CARRUTH

DIRECTOR (ENDED 06/23)

Total calculated

$0

Hours/week

1
VINCENT TALUCCI

DIRECTOR

Total calculated

$0

Hours/week

1
STEVEN LAGANKE

DIRECTOR

Total calculated

$0

Hours/week

1
UYGAR GAZIOGLU

DIRECTOR

Total calculated

$0

Hours/week

1
KEN HARTWICK

DIRECTOR

Total calculated

$0

Hours/week

1
ADAM ROSE

DIRECTOR

Total calculated

$0

Hours/week

1
LT WILLIE WILLIAMS

DIRECTOR

Total calculated

$0

Hours/week

1
GERALD FLYNN JR

DIRECTOR

Total calculated

$0

Hours/week

1
CONNIE MOYER

DIRECTOR

Total calculated

$0

Hours/week

1
DWAYNE CRAWFORD

DIRECTOR

Total calculated

$0

Hours/week

1
JOSEPH GENTILE

DIRECTOR

Total calculated

$0

Hours/week

1
GLENDA LEHMANN

DIRECTOR

Total calculated

$0

Hours/week

1
HARRY PHILLIPS

DIRECTOR

Total calculated

$0

Hours/week

1
JAMES BURCH

DIRECTOR

Total calculated

$0

Hours/week

1
JAMES PALMER

DIRECTOR

Total calculated

$0

Hours/week

1
JOHN JONES

DIRECTOR

Total calculated

$0

Hours/week

1
GREG CAPPETTA

DIRECTOR (ENDED 06/23)

Total calculated

$0

Hours/week

1
AARON SLATER

DIRECTOR

Total calculated

$0

Hours/week

1
WILLIAM BILL ALEXANDER

CEO (AS OF 05/23)

Total calculated

$207,012

From this org

$198,357

From related orgs

$0

Other

$8,655

Hours/week

40

Schedule J breakdown matched by us

Base

$198,357

Bonus

$0

Other

$0

Deferred

$8,067

Nontaxable benefits

$588

Filer's total

$207,012
MARCIA FERRANTO

CEO (UNTIL 05/23)

Total calculated

$341,608

From this org

$324,407

From related orgs

$0

Other

$17,201

Hours/week

40

Schedule J breakdown matched by us

Base

$172,254

Bonus

$0

Other

$152,153

Deferred

$11,926

Nontaxable benefits

$5,275

Filer's total

$341,608
MARY PETTO

CHIEF MKTG & CORP. RELATIONS OFFICER

Total calculated

$198,599

From this org

$185,713

From related orgs

$0

Other

$12,886

Hours/week

40

Schedule J breakdown matched by us

Base

$185,713

Bonus

$0

Other

$0

Deferred

$4,550

Nontaxable benefits

$8,336

Filer's total

$198,599
THOMAS CANAVAN

ED, MUSEUM

Total calculated

$172,714

From this org

$160,316

From related orgs

$0

Other

$12,398

Hours/week

40

Schedule J breakdown matched by us

Base

$160,316

Bonus

$0

Other

$0

Deferred

$3,945

Nontaxable benefits

$8,453

Filer's total

$172,714
TROY ANDERSON

ED, OFFICER SAFETY AND WELLNESS

Total calculated

$162,813

From this org

$155,982

From related orgs

$0

Other

$6,831

Hours/week

40

Schedule J breakdown matched by us

Base

$155,982

Bonus

$0

Other

$0

Deferred

$6,243

Nontaxable benefits

$588

Filer's total

$162,813
KRISTA HUMPHREY

SENIOR DIRECTOR OF DIRECT RESPONSE

Total calculated

$112,670

From this org

$101,663

From related orgs

$0

Other

$11,007

Hours/week

40
SALLY HUTCHINS

WEB SERVICES ADMINISTRATOR

Total calculated

$120,686

From this org

$107,611

From related orgs

$0

Other

$13,075

Hours/week

40

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 · Compensation survey or study
3 · Approval by the board or compensation committee
4a · Severance or change-of-control payment

Answered no

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 4A: FORMER CEO MARCIA FERRANTO RECIEVED SEVERANCE PAY IN THE AMOUNT OF 152,153 PAID IN 2023.

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

POLICE UNITY TOUR

$450,000

TO RAISE AWARENESS OF LAW ENFORCEMENT OFFICERS WHO HAVE DIED IN THE LINE OF DUTY.

Provenance

Return type: form_990
Tax year: 2023
Filed: 3 October 2024
IRS schema version: 2023v5.1
Source object: 202432789349301013

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

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