Civic Intelligence

National Intercollegiate Flying

EIN 23-7421636 • 501(c)3 • Chattanooga, TN

Profile

The national intercollegiate flying association was formed for the purposes of developing and advancing aviation education; to promote, encourage and foster safety in aviation; to promote and foster communications and cooperation between aviation students, educators, educational institutions and the aviation industry; and to provide an arena for collegiate aviation competition.

PO Box 21347Chattanooga, TN 37424

www.nifa.aero

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-6.2%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

50th percentile

-1.8%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

50th percentile

-0.6%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$107,219

Down $37,412 (-26%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$107,219

Down $37,412 (-26%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin35th percentile

Revenue

Down

$307,160

Down $1,177 (-0.4%) from 2024

Expenses

Up

$326,153

Up $31,247 (+11%) from 2024

Net Income

Down

-$18,993

Down $32,424 (-241%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

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

$300K$200K$100K$0Assets 2010: $272,994Liabilities 2010: $3,132Net Assets 2010: $269,8622010Assets 2012: $211,258Liabilities 2012: $2,237Net Assets 2012: $209,0212012Assets 2013: $177,278Liabilities 2013: $7,987Net Assets 2013: $169,2912013Assets 2014: $189,955Liabilities 2014: $12,806Net Assets 2014: $177,1492014Assets 2015: $200,386Liabilities 2015: $9,230Net Assets 2015: $191,1562015Assets 2016: $191,390Liabilities 2016: $14,302Net Assets 2016: $177,0882016Assets 2017: $180,522Liabilities 2017: $17,170Net Assets 2017: $163,3522017Assets 2018: $189,061Liabilities 2018: $34,389Net Assets 2018: $154,6722018Assets 2019: $122,142Liabilities 2019: $22,284Net Assets 2019: $99,8582019Assets 2020: $157,198Liabilities 2020: $45,946Net Assets 2020: $111,2522020Assets 2021: $147,436Liabilities 2021: $58,625Net Assets 2021: $88,8112021Assets 2022: $113,393Liabilities 2022: $32,795Net Assets 2022: $80,5982022Assets 2023: $111,141Liabilities 2023: $0Net Assets 2023: $111,1412023Assets 2024: $144,631Liabilities 2024: $0Net Assets 2024: $144,6312024Assets 2025: $107,219Liabilities 2025: $0Net Assets 2025: $107,2192025

Highlighted filing

2025

Assets$107,219
Liabilities$0
Net Assets$107,219
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $130,2762010Expenses 2012: $147,5542012Expenses 2013: $260,7652013Revenue 2014: $218,190Expenses 2014: $233,123Net Income 2014: -$14,9332014Revenue 2015: $247,419Expenses 2015: $252,691Net Income 2015: -$5,2722015Revenue 2016: $265,087Expenses 2016: $258,985Net Income 2016: $6,1022016Revenue 2017: $243,567Expenses 2017: $257,815Net Income 2017: -$14,2482017Revenue 2018: $235,367Expenses 2018: $255,631Net Income 2018: -$20,2642018Revenue 2019: $197,181Expenses 2019: $251,995Net Income 2019: -$54,8142019Revenue 2020: $124,658Expenses 2020: $113,265Net Income 2020: $11,3932020Revenue 2021: $83,248Expenses 2021: $105,689Net Income 2021: -$22,4412021Revenue 2022: $243,237Expenses 2022: $234,861Net Income 2022: $8,3762022Revenue 2023: $310,802Expenses 2023: $304,931Net Income 2023: $5,8712023Revenue 2024: $308,337Expenses 2024: $294,906Net Income 2024: $13,4312024Revenue 2025: $307,160Expenses 2025: $326,153Net Income 2025: -$18,9932025

Highlighted filing

2025

Revenue$307,160
Expenses$326,153
Net Income-$18,993
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$107,219
Liabilities
$0
Net assets
$107,219
Revenue
$307,160
Expenses
$326,153
Net income
-$18,993
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$3.07$3.26$0.19
2024Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$3.08$2.95$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$3.11$3.05$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.33$0.81$2.43$2.35$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.59$0.89$0.83$1.06$0.22
2020Detailed filing. Detailed filing data is available for this year.$1.57$0.46$1.11$1.25$1.13$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.22$1.00$1.97$2.52$0.55
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.34$1.55$2.35$2.56$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.81$0.17$1.63$2.44$2.58$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.14$1.77$2.65$2.59$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.00$0.09$1.91$2.47$2.53$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.90$0.13$1.77$2.18$2.33$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.08$1.69$2.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.02$2.09$1.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.03$2.70$1.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 12, 2025
Return Version
2024v5.2
Gross Receipts
$319,508
Mission and Program Overview

Mission

The national intercollegiate flying association was formed for the purposes of developing and advancing aviation education; to promote, encourage and foster safety in aviation; to promote and foster communications and cooperation between aviation students, educators, educational institutions and the aviation industry; and to provide an arena for collegiate aviation competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$144,631$107,219▼ $37,412
Savings and Temporary Cash Investments$90,183$75,302▼ $14,881
Accounts Receivable$16,995$21,067▲ $4,072
Prepaid Expenses and Deferred Charges$13,125$0▼ $13,125
Cash and Non-Interest-Bearing Accounts$6,078$7,675▲ $1,597
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$144,631$107,219▼ $37,412
Other Assets Total$18,250$3,175▼ $15,075
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Other Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,631$107,219▼ $37,412
Total Liabilities and Net Assets / Fund Balance$144,631$107,219▼ $37,412

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$44,910$44,910
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Andrew RossChair
Erich HessVice Chairman
Emily CoakerBoard Member
Eric BartonBoard Member
Gregory WesemanBoard Member
James HanoverBoard Member
Jeff GuynesBoard Member
Jeff SatterwhiteBoard Member
Lewis LiangBoard Member
Phil RobertsBoard Member
Taylor NewmanExecutive Director
Barbara DonovanStudent Board Member
Dillon MuchaStudent Board Member
Darryl StubbsCouncil Member Emeritus
Glenn McconnellCouncil Member Emeritus
Kent LovelaceCouncil Member Emeritus
Marty CoakerManager of Archives
Carlo EspinosaManager of Social Media
Nick KlepingerManager of Student Representatives
Samantha MorrisRegion I Representative
Cameron Laramee-gonzalezSecretary
Ryan PerrinSenior Chief Judge
Prescott DeanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,263
Program Service Revenue
$245,640
Investment Income
$13,257
Other Revenue
$0
All Other Contributions
$23,873
Change in Net Assets
$-18,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$321,153
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$160,755--$160,755
Fees for Services Management$30,996$30,996-$61,992
Insurance$11,772$11,772-$23,544
Fees for Services Accounting-$8,300-$8,300
Travel$8,120--$8,120
Grants to Domestic Individuals$5,000--$5,000
Fees for Services Other-$2,240-$2,240
Other Expenses$53,292$1,958-$1,958
Office Expenses-$952-$952
Total Functional Expenses$269,935$56,218$0$326,153
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
Taylor NewmanExecutive Director of NifaMANAGEMENT FEE PAID BY NIFA TO CRYSTAL AIR, AN ENTITY OWNED BY NIFA'S EXECUTIVE DIRECTOR TAYLOR NEWMAN.No$61,991
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Chairman marty coaker is married to board member emily coaker.”

Form 990, Part VI, Section A, Line 6

“The participating colleges are considered members of the association.”

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

“The organization has members from participating colleges that elect a majority of the members of the governing body. The remaining governing body members are elected by the governing body.”

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

“The draft 990 is distributed to every board member for review prior to finalization each year. The executive director signs the form 990 upon direction of the board of directors following approval.”

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

“Board of directors reviews conflict of interest policy with board members and employees at regular board meetings and questions individuals about any conflict of interest situations.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 1023 and form 990 available upon request by posting requested information on its web site for those parties interested and/or mails the forms.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available by posting requested information on its website for those parties interested and/or mails a request to the organization.”

Filing and Contact Details

Filer

Filer Name
National Intercollegiate Flying
EIN
23-7421636
Phone
4232365100
Address
PO BOX 21347, CHATTANOOGA, TN 37424

Signing Officer

Name
Taylor Newman
Title
Executive Director
Phone
4232365100
Signed
2025-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Taylor Newman
Formed
1935
Legal Domicile
Tn
Voting Board Members
23
Independent Board Members
23
Employees
0
Volunteers
0

Preparer

Firm
Henderson Hutcherson & Mccullough Pllc
Address
1200 MARKET STREET, CHATTANOOGA, TN 37402
Preparer
Karen a Clement CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No changes from prior year.”

Raw XML AppendixShowing 400 of 503 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/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGER OF ARCHIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3STUDENT BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COUNCIL MEMBER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt11COUNCIL MEMBER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt12COUNCIL MEMBER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14STUDENT BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15REGION I REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR CHIEF JUDGE
IRS990/Form990PartVIISectionAGrp/TitleTxt20MANAGER OF STUDENT REPRESENTATIVES
IRS990/Form990PartVIISectionAGrp/TitleTxt21MANAGER OF SOCIAL MEDIA
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01935
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt012652
IRS990/GamingActivitiesInd00
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IRS990/GrantsToOrganizationsInd00
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt025000
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt024390
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE NATIONAL INTERCOLLEGIATE FLYING ASSOCIATION WAS FORMED FOR THE PURPOSES OF DEVELOPING AND ADVANCING AVIATION EDUCATION; TO PROMOTE, ENCOURAGE AND FOSTER SAFETY IN AVIATION; TO PROMOTE AND FOSTER COMMUNICATIONS AND COOPERATION BETWEEN AVIATION STUDENTS, EDUCATORS, EDUCATIONAL INSTITUTIONS AND THE AVIATION INDUSTRY; AND TO PROVIDE AN ARENA FOR COLLEGIATE AVIATION COMPETITION.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0952
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018250
IRS990/OtherAssetsTotalGrp/EOYAmt03175
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IRS990/OtherExpensesGrp/Desc0SCHOLARSHIPS AND AWARDS
IRS990/OtherExpensesGrp/Desc1SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/TotalAmt11958
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES AND AIR SH
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt075302
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt074265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0141943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt066972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt039404
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0370847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013257
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013257
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0854826
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt016157
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016157
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92650
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IRS990ScheduleA/PublicSupportTotal170Amt0370847
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt074265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0141943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt066972
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt039404
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0370847
IRS990ScheduleA/TotalSupportAmt0400261
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt044910
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044910
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt05000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL-AID SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0HEMPHILL SCHOLARSHIP AWARDED TO WALTER JIMENEZ RODRIGUEZ
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0TAYLOR NEWMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR OF NIFA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt061991
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEE PAID BY NIFA TO CRYSTAL AIR, AN ENTITY OWNED BY NIFA'S EXECUTIVE DIRECTOR TAYLOR NEWMAN.
IRS990/ScheduleORequiredInd01

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