Ratings & Metrics
Financial Documents
Entity | Document Type | Tax ID |
---|---|---|
National Association of Police Organizations | IRS Form 990 | 13-3000467 |
National Association of Police Organizations Relief Fund | IRS Form 990 | 16-1619872 |
Police Research and Education Project | IRS Form 990 | 52-1719671 |
National Association of Police Organizations | Audited Combined Financial Statements | Multiple |
Entity: National Association of Police Organizations Document Type: IRS Form 990 Tax ID: 13-3000467 |
Entity: National Association of Police Organizations Relief Fund Document Type: IRS Form 990 Tax ID: 16-1619872 |
Entity: Police Research and Education Project Document Type: IRS Form 990 Tax ID: 52-1719671 |
Entity: National Association of Police Organizations Document Type: Audited Combined Financial Statements Tax ID: Multiple |
Governance & Transparency
Top Salaries
Name | Title | Compensation | |
---|---|---|---|
1 | William Johnson | Executive Director/General Counsel | $341,506 |
1 Name: William Johnson Title: Executive Director/General Counsel Compensation: $341,506 |
Analysts' Notes
CharityWatch's rating of National Association of Police Organizations (NAPO) is for the 501(c)(6) tax-exempt, business league organization (tax ID #13-3000467) and its two affiliated 501(c)(3) public charities Police Research and Education Project (PREP) (tax ID #52-1719671), and National Association of Police Organizations Relief Fund (NAPO Relief Fund) (tax ID #16-1619872) . Donations to NAPO are generally NOT eligible for an income tax deduction given its 501(c)(6) tax-exempt status. Previously, CharityWatch did not provide a separate rating for NAPO's two affiliated 501(c)(3) public charities: Police Research and Education Project (PREP) (tax ID #52-1719671), and National Association of Police Organizations Relief Fund (NAPO Relief Fund) (tax ID #16-1619872), which are significantly smaller in size, reporting less than $300,000 in combined total contributions for 2019. As of fiscal year ended December 31, 2022 PREP and NAPO Relief Fund's contributions have increased to a combined total of $482,632. Given that contributions to PREP and NAPO Relief Fund represent a larger portion of NAPO's combined contributions than they have in previous fiscal years, CharityWatch has chosen to include their financial activities in our rating for the combined organization's fiscal year ended December 31, 2022. As 501(c)(3) public charities, donations to PREP and NAPO Relief Fund are generally eligible for an income tax deduction. CharityWatch typically separates the ratings for 501(c)(3) & 501(c)(6) organizations, even when their financial activities are included together in a consolidated or combined audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page. |
According to the National Association of Police Organizations (NAPO) combined audit of December 31, 2022 (Note 10, Employment Contract): "On July 29, 2021 the employee contract was modified as follows: the existing contract employment term was extended for three years through December 31, 2025. Effective January 1, 2025 the base salary will increase by 2.5%." |
According to the National Association of Police Organizations (NAPO) combined audit of December 31, 2022 (Note 14, Flags for the Fallen): |