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National Association of Police Organizations

CharityWatch report issued
March 2024

C-
CharityWatch Grade
Our independent grade based
on a number of factors.
 
54%
Program Percentage
Amount spent on programs
relative to overhead.
 
$35
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

National Association of Police Organizations
317 S. Patrick St.
Alexandria, VA 22314-3401

Other Names

NAPO

Tax Status

501(c)6

Website

www.napo.org

Stated Mission

Advancing the interests of America's law enforcement officers through legislative advocacy, political action, and education.

View similar charities
Data based on Fiscal Year Ended 12/31/2022

Program Percentage: 54%

The percentage of National Association of Police Organizations's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$2,400,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $35

How many dollars National Association of Police Organizations spends on fundraising to raise each $100 of contributions.

$1,700,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

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

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
National Association of Police Organizations
does not meet governance benchmarks.
 
National Association of Police Organizations
does not meet transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 William Johnson Executive Director/General Counsel $341,506
1
Name: William Johnson
Title: Executive Director/General Counsel
Compensation: $341,506

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

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.

According to the National Association of Police Organizations (NAPO) combined audit of December 31, 2022 (Note 1: Nature of Organization):

"PREP was formed to engage in educational, research, and related activities in the field of law enforcement and the rights of law enforcement officers."

"The Relief Fund was formed to provide relief for all officers and their families who have suffered personal loss due to natural disasters and other events."

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):

"In July 2016, NAPO entered into a contract with its executive director and general counsel that originally terminated on December 31, 2022 and included an annual base salary of $242,821 for years 2021 and 2022 plus an auto allowance, partial health insurance and life insurance each year. The executive director and general counsel will receive lump sum bonuses of $2,428 for 2021 and $4,856 for 2022, each to be paid in the first pay period of each subsequent year."

"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):

"During 2011 thru 2015 one donor contributed a total of $60,000 and during 2020 and 2022 one donor contributed $10,000 each year to Police Research and Education Project (PREP) for Flags for the Fallen. Flags for the Fallen also receive[s] annual contributions which are received by NAPO and transferred to PREP. Flags for the Fallen provide[s] commemorative flags containing the deceased officer's name and date of death to families of fallen law enforcement officials. During the years ended December 31, 2022 and 2021, expenses for the program totaled $24,953 and $22,201, respectively. As of December 31, 2022, the cash balance of $22,745 is maintained separately in PREP's general ledger and will be used to pay future expenses of the program."


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