Civic Intelligence

National Marine Electronics Association

990 • Fiscal year 2013 • EIN 51-0137740

Jan 01, 2013 to Dec 31, 2013 • Filed on May 02, 2014

7 Riggs Avenue21146

(410) 975-9425

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

77th percentile

$119,697

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

54th percentile

5.2%

Faster asset growth than 54% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

36th percentile

-0.1%

Faster revenue growth than 36% of similar nonprofits.

2013 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Assets

Up

$400,617

Up $19,698 (+5.2%) from 2012

Net Assets

Down

$373,983

Down $5,243 (-1.4%) from 2012

Liabilities

Up

$26,634

Up $24,941 (+1473%) from 2012

Revenue

Down

$868,717

Down $1,110 (-0.1%) from 2012

Expenses

Down

$873,960

Down $64,535 (-6.9%) from 2012

Net Income

Up

-$5,243

Up $63,425 (+92%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $469,220Liabilities 2011: $21,326Net Assets 2011: $447,8942011Assets 2012: $380,919Liabilities 2012: $1,693Net Assets 2012: $379,2262012Assets 2013: $400,617Liabilities 2013: $26,634Net Assets 2013: $373,9832013Assets 2014: $563,192Liabilities 2014: $30,343Net Assets 2014: $532,8492014Assets 2015: $715,681Liabilities 2015: $26,360Net Assets 2015: $689,3212015Assets 2016: $905,832Liabilities 2016: $51,150Net Assets 2016: $854,6822016Assets 2017: $1,124,935Liabilities 2017: $35,613Net Assets 2017: $1,089,3222017Assets 2018: $1,201,015Liabilities 2018: $48,435Net Assets 2018: $1,152,5802018Assets 2019: $1,270,701Liabilities 2019: $56,753Net Assets 2019: $1,213,9482019Assets 2020: $1,421,324Liabilities 2020: $41,111Net Assets 2020: $1,380,2132020Assets 2021: $1,402,934Liabilities 2021: $101,915Net Assets 2021: $1,301,0192021Assets 2022: $1,082,344Liabilities 2022: $83,393Net Assets 2022: $998,9512022Assets 2023: $988,300Liabilities 2023: $94,464Net Assets 2023: $893,8362023Assets 2024: $931,744Liabilities 2024: $98,305Net Assets 2024: $833,4392024

Highlighted filing

2013

Assets$400,617
Liabilities$26,634
Net Assets$373,983

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $932,4702011Revenue 2012: $869,827Expenses 2012: $938,495Net Income 2012: -$68,6682012Revenue 2013: $868,717Expenses 2013: $873,960Net Income 2013: -$5,2432013Revenue 2014: $928,078Expenses 2014: $769,212Net Income 2014: $158,8662014Revenue 2015: $973,913Expenses 2015: $817,441Net Income 2015: $156,4722015Revenue 2016: $1,120,823Expenses 2016: $955,462Net Income 2016: $165,3612016Revenue 2017: $1,299,947Expenses 2017: $1,065,307Net Income 2017: $234,6402017Revenue 2018: $1,230,321Expenses 2018: $1,167,063Net Income 2018: $63,2582018Revenue 2019: $1,407,017Expenses 2019: $1,345,649Net Income 2019: $61,3682019Revenue 2020: $1,066,689Expenses 2020: $900,424Net Income 2020: $166,2652020Revenue 2021: $1,309,113Expenses 2021: $1,388,307Net Income 2021: -$79,1942021Revenue 2022: $1,502,874Expenses 2022: $1,804,942Net Income 2022: -$302,0682022Revenue 2023: $1,631,268Expenses 2023: $1,736,383Net Income 2023: -$105,1152023Revenue 2024: $1,665,532Expenses 2024: $1,725,929Net Income 2024: -$60,3972024

Highlighted filing

2013

Revenue$868,717
Expenses$873,960
Net Income-$5,243
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 2, 2014
Return Version
2013v3.1
Gross Receipts
$868,717
Mission and Program Overview

Mission

Promote the technical marine electronics dealer through education, communication, training, and certification and to promote good business mananagement and fair business practices among its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$379,226$373,983▼ $5,243
Investments in Publicly Traded Securities$321,507$321,539▲ $32
Cash and Non-Interest-Bearing Accounts$3,028$22,127▲ $19,099
Savings and Temporary Cash Investments$12,495$12,483▼ $12
Inventories for Sale or Use$2,099$4,200▲ $2,101
Land, Buildings, and Equipment, Net$5,360$3,827▼ $1,533
Prepaid Expenses and Deferred Charges-$1,441-
Intangible Assets$1,430$0▼ $1,430
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Total Assets$380,919$400,617▲ $19,698
Other Assets Total$35,000$35,000→ $0
Liabilities
Deferred Revenue-$13,455-
Accounts Payable and Accrued Expenses$1,567$8,872▲ $7,305
Other Liabilities$126$4,307▲ $4,181
Total Liabilities$1,693$26,634▲ $24,941
Net Assets / Fund Balance
Total Net Assets Fund Balance$379,226$373,983▼ $5,243
Total Liabilities and Net Assets / Fund Balance$380,919$400,617▲ $19,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,787$13,674$16,461
Other Land Buildings$1,040$5,309$6,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve SpitzerEmployeeFT$119,697$119,697
Bruce AngusPresidentFT$119,439$119,439

Board Members and Trustees

NameTitle
Johnny LindstromChairman
David GrattonPast Chairman
Mike SpyrosVice Chairman
Brad GoodDirector
Hugh LupoDirector
John BarryDirector
Ken HarrisonDirector
Lou RotaDirector
Paul ComynsDirector
Richard BakerDirector
Shepard TuckerDirector
Steve KatzDirector
Steve WallaceDirector
Jules RutsteinSecretary
Marilyn S QuardersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$662,798
Investment Income
$38
Other Revenue
$205,881
Change in Net Assets
$-5,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$430,372
Salaries, Compensation, and Employee Benefits$429,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$93,250$145,886-$239,136
Conferences and Meetings$172,885--$172,885
Other Salaries and Wages$53,773$104,384-$158,157
All Other Expenses$51,217$7,448-$58,665
Travel$32,855--$32,855
Payroll Taxes$10,964$21,282-$32,246
Other Expenses$16,697$696-$17,393
Benefits to Members$14,049--$14,049
Advertising$9,586$399-$9,985
Fees for Services Accounting$2,494$2,494-$4,988
Office Expenses$4,425$184-$4,609
Depreciation Depletion-$3,721-$3,721
Insurance$3,189$133-$3,322
Fees for Services Legal$2,700--$2,700
Total Functional Expenses$566,367$307,593$0$873,960
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,280
Sales Tax Payable$27
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization's members are committed to promote good business management and fair business practices, to encourge the industry to higher highly qualified techinical service personal, and to educate the boating public.

Form 990, Part VI, Line 11B: Form 990 Review Process

The board members review the tax return for accuracy before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All of the associations documents are available upon request through the Associations national office.

Filing and Contact Details

Filer

EIN
51-0137740
Phone
4109759425

Signing Officer

Name
Bruce Angus
Title
Interim Exec Dr
Signed
2014-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
2002
Legal Domicile
Md
Voting Board Members
17
Independent Board Members
663
Employees
5
Volunteers
17

Preparer

Preparer
N Scott Gardiner
Phone
4106477777
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0868717
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0663
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0133
IRS990/InsuranceGrp/ProgramServicesAmt03189
IRS990/InsuranceGrp/TotalAmt03322
IRS990/IntangibleAssetsGrp/BOYAmt01430
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02099
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04200
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt038
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0321507
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0321539
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018983
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05360
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03827
IRS990/LandBldgEquipCostOrOtherBssAmt022810
IRS990/LegalDomicileStateCd0MD
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt0757
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0757
IRS990/MissionDesc0Promote the technical marine electronics dealer through education, communication, training, and certification and to promote good business mananagement and fair business practices among its members.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0379226
IRS990/NetAssetsOrFundBalancesEOYAmt0373983
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0184
IRS990/OfficeExpensesGrp/ProgramServicesAmt04425
IRS990/OfficeExpensesGrp/TotalAmt04609
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt035000
IRS990/OtherAssetsTotalGrp/EOYAmt035000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Training & Certifications
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2Equipment Rental & Maintenance
IRS990/OtherExpensesGrp/Desc3Bank charges/credit card fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02570
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13198
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt215198
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3696
IRS990/OtherExpensesGrp/ProgramServicesAmt061676
IRS990/OtherExpensesGrp/ProgramServicesAmt128778
IRS990/OtherExpensesGrp/ProgramServicesAmt27829
IRS990/OtherExpensesGrp/ProgramServicesAmt316697
IRS990/OtherExpensesGrp/TotalAmt064246
IRS990/OtherExpensesGrp/TotalAmt131976
IRS990/OtherExpensesGrp/TotalAmt223027
IRS990/OtherExpensesGrp/TotalAmt317393
IRS990/OtherLiabilitiesGrp/BOYAmt0126
IRS990/OtherLiabilitiesGrp/EOYAmt04307
IRS990/OtherRevenueMiscGrp/Desc0Freight recovery
IRS990/OtherRevenueMiscGrp/Desc1Journal Dividend
IRS990/OtherRevenueMiscGrp/Desc2Training
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt135000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2169124
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt135000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2169124
IRS990/OtherRevenueTotalAmt0205881
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0104384
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053773
IRS990/OtherSalariesAndWagesGrp/TotalAmt0158157
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021282
IRS990/PayrollTaxesGrp/ProgramServicesAmt010964
IRS990/PayrollTaxesGrp/TotalAmt032246
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01441
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Annual Convention
IRS990/ProgramServiceRevenueGrp/Desc1Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc2Publications
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191075
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1249023
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2222700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1249023
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2222700
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt06179
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0223
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0499714
IRS990/PYOtherRevenueAmt0218680
IRS990/PYProgramServiceRevenueAmt0650924
IRS990/PYRevenuesLessExpensesAmt0-68668
IRS990/PYSalariesCompEmpBnftPaidAmt0432602
IRS990/PYTotalExpensesAmt0938495
IRS990/PYTotalRevenueAmt0869827
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-5243
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0379226
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0373983
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012495
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012483
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02787
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013674
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016461
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01040
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05309
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales Tax Payable

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.10$0.83$1.67$1.73$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.09$0.89$1.63$1.74$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.08$1.00$1.50$1.80$0.30
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.10$1.30$1.31$1.39$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$1.07$0.90$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.21$1.41$1.35$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.05$1.15$1.23$1.17$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.04$1.09$1.30$1.07$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.05$0.85$1.12$0.96$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.03$0.69$0.97$0.82$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.03$0.53$0.93$0.77$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.40$0.03$0.37$0.87$0.87$0.01
2012Summary only. Only limited summary data is available for this year.$0.38$0.00$0.38$0.87$0.94$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.02$0.45$0.93