Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 46-4203881 • 501(c)6 • Lewes, DE
Profile
The apma is a national, non-profit association for individuals and employers at sea and on the waterfront. We provide career help, money- saving programs, and web-based social media tools to make the mariner's professional life better. We network the employee pool and training solutions for efficient business solutions.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Down$31,788
Down $3,612 (-10%) from 2021
Liabilities
Up$176,072
Up $848 (+0.5%) from 2021
Net Assets
Down-$144,284
Down $4,460 (-3.2%) from 2021
Revenue
Down$12,000
Down $2,072 (-15%) from 2021
Expenses
Down$16,460
Down $991 (-5.7%) from 2021
Net Income
Down-$4,460
Down $1,081 (-32%) from 2021
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
The apma is a national, non-profit association for individuals and employers at sea and on the waterfront. We provide career help, money- saving programs, and web-based social media tools to make the mariner's professional life better. We network the employee pool and training solutions for efficient business solutions.
| Description | Grants | Expenses |
|---|---|---|
| ORGANIZATION CONTINUES TO BUILD FOUNDATION FOR PROVIDING SERVICES AND SUPPORT FOR INDIVIDUALS AND EMPLOYERS AT SEA AND ON THE WATERFRONT. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN N HEARN III | Executive Di | - | $0 | - | - |
| CHARLES BAKER | Director | - | $0 | - | - |
| MARK GAY | Director | - | $0 | - | - |
| DANIEL RAMSEY | Director | - | $0 | - | - |
| WILLIAM ROFFEY | Director | - | $0 | - | - |
| PAUL TRUEAX III | Director | - | $0 | - | - |
“Expenses advertising and promotion 7,500 amortization 3,543 insurance 849 licensing 100 bank service fees 18 total 12,010”
“Due from affiliate 5,884 5,884 organization expenses 2,157 2,157 less accumulated amortization 1,005 1,150 start-up expenses 50,710 50,710 less accumulated amortization 23,796 27,194 total 33,950 30,407”
“Accounts payable and accrued expenses 27,649 28,497 notes payable 31,580 31,580 loans from officers 115,995 115,995”
“The apma is a national, non-profit association for individuals and employers at sea and on the waterfront. We provide career help, money- saving programs, and web-based social media tools to make the mariner's professional life better. We network the employee pool and training solutions for efficient business solutions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DIEHL FORAKER CPAS LLC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8007480354 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 18306 COASTAL HIGHWAY |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEWES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | DE |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19958 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1450 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1381 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 12000 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -4460 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4450 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 35400 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 31788 |
| IRS990EZ/GrossReceiptsAmt | 0 | 12000 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 115995 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -139824 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -144284 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -139824 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -144284 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN N HEARN III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHARLES BAKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARK GAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DANIEL RAMSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WILLIAM ROFFEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | PAUL TRUEAX III |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 33950 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 30407 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12010 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE APMA IS A NATIONAL, NON-PROFIT ASSOCIATION FOR INDIVIDUALS AND EMPLOYERS AT SEA AND ON THE WATERFRONT. WE PROVIDE CAREER HELP, MONEY- SAVING PROGRAMS, AND WEB-BASED SOCIAL MEDIA TOOLS TO MAKE THE MARINER'S PROFESSIONAL LIFE BETTER. WE NETWORK THE EMPLOYEE POOL AND TRAINING SOLUTIONS FOR EFFICIENT BUSINESS SOLUTIONS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORGANIZATION CONTINUES TO BUILD FOUNDATION FOR PROVIDING SERVICES AND SUPPORT FOR INDIVIDUALS AND EMPLOYERS AT SEA AND ON THE WATERFRONT. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 175224 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 176072 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 16460 |
| IRS990EZ/TotalRevenueAmt | 0 | 12000 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.AMERICANMARINER.ORG |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 90419 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 6519 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 2 | 5019 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 3 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 4 | 4519 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 5 | 4519 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 2 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 3 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 4 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 5 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 2 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 3 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 4 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 5 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 2 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 3 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 4 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 5 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 84019 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 7000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 2 | 5500 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 3 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 4 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 5 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | JOHN N HEARN II |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | DANIEL RAMSEY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 2 | WILLIAM ROFFEY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 3 | CHARLES BAKER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 4 | MARK GAY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 5 | PAUL TRUEX |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 2 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 3 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 4 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 5 | DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 2 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 3 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 4 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 5 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 115995 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 7,500 AMORTIZATION 3,543 INSURANCE 849 LICENSING 100 BANK SERVICE FEES 18 TOTAL 12,010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DUE FROM AFFILIATE 5,884 5,884 ORGANIZATION EXPENSES 2,157 2,157 LESS ACCUMULATED AMORTIZATION 1,005 1,150 START-UP EXPENSES 50,710 50,710 LESS ACCUMULATED AMORTIZATION 23,796 27,194 TOTAL 33,950 30,407 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 27,649 28,497 NOTES PAYABLE 31,580 31,580 LOANS FROM OFFICERS 115,995 115,995 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE APMA IS A NATIONAL, NON-PROFIT ASSOCIATION FOR INDIVIDUALS AND EMPLOYERS AT SEA AND ON THE WATERFRONT. WE PROVIDE CAREER HELP, MONEY- SAVING PROGRAMS, AND WEB-BASED SOCIAL MEDIA TOOLS TO MAKE THE MARINER'S PROFESSIONAL LIFE BETTER. WE NETWORK THE EMPLOYEE POOL AND TRAINING SOLUTIONS FOR EFFICIENT BUSINESS SOLUTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN N HEARN III |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN PROFESSIONAL MARINERS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 464203881 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 18306 COASTAL HIGHWAY |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEWES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DE |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19958 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471553368 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DIEHL FORAKER CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 18306 COASTAL HWY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LEWES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | DE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 199584772 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3026444441 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DONALD J FORAKER JR CPA |
| ReturnHeader/ReturnTs | 0 | 2023-11-14T15:04:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOHN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | HEARN |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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