Civic Intelligence

Army Engineer Association Inc.

990 • Fiscal year 2014 • EIN 54-1615466

Jul 01, 2013 to Jun 30, 2014 • Filed on Mar 28, 2015

7701 Telegraph Road Kingman 2a15Ft Leonard Wd, MO 22315

(703) 428-7084

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

24th percentile

-6.9%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$80,225

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

28th percentile

-3.6%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

36th percentile

-1.7%

Faster revenue growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$780,431

Down $28,904 (-3.6%) from 2013

Net Assets

Down

$769,995

Down $31,377 (-3.9%) from 2013

Liabilities

Up

$10,436

Up $2,473 (+31%) from 2013

Revenue

Down

$589,624

Down $9,934 (-1.7%) from 2013

Expenses

Down

$630,031

Down $40,930 (-6.1%) from 2013

Net Income

Up

-$40,407

Up $30,996 (+43%) from 2013

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: $909,932Liabilities 2011: $7,079Net Assets 2011: $902,8532011Assets 2012: $901,636Liabilities 2012: $21,428Net Assets 2012: $880,2082012Assets 2013: $809,335Liabilities 2013: $7,963Net Assets 2013: $801,3722013Assets 2014: $780,431Liabilities 2014: $10,436Net Assets 2014: $769,9952014Assets 2015: $689,526Liabilities 2015: $23,893Net Assets 2015: $665,6332015Assets 2016: $574,144Liabilities 2016: $35,602Net Assets 2016: $538,5422016Assets 2017: $536,341Liabilities 2017: $73,049Net Assets 2017: $463,2922017Assets 2018: $558,515Liabilities 2018: $76,729Net Assets 2018: $481,7862018Assets 2019: $606,317Liabilities 2019: $92,039Net Assets 2019: $514,2782019Assets 2020: $638,567Liabilities 2020: $108,780Net Assets 2020: $529,7872020Assets 2021: $673,214Liabilities 2021: $139,968Net Assets 2021: $533,2462021Assets 2022: $741,087Liabilities 2022: $53,474Net Assets 2022: $687,6132022Assets 2023: $857,496Liabilities 2023: $54,970Net Assets 2023: $802,5262023Assets 2024: $1,187,794Liabilities 2024: $493,788Net Assets 2024: $694,0062024

Highlighted filing

2014

Assets$780,431
Liabilities$10,436
Net Assets$769,995

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $828,681Expenses 2011: $783,460Net Income 2011: $45,2212011Expenses 2012: $724,2362012Revenue 2013: $599,558Expenses 2013: $670,961Net Income 2013: -$71,4032013Revenue 2014: $589,624Expenses 2014: $630,031Net Income 2014: -$40,4072014Revenue 2015: $564,410Expenses 2015: $665,502Net Income 2015: -$101,0922015Revenue 2016: $515,356Expenses 2016: $640,559Net Income 2016: -$125,2032016Revenue 2017: $573,021Expenses 2017: $637,041Net Income 2017: -$64,0202017Revenue 2018: $680,013Expenses 2018: $651,996Net Income 2018: $28,0172018Revenue 2019: $611,375Expenses 2019: $571,883Net Income 2019: $39,4922019Revenue 2020: $543,166Expenses 2020: $527,657Net Income 2020: $15,5092020Revenue 2021: $461,977Expenses 2021: $365,993Net Income 2021: $95,9842021Revenue 2022: $601,959Expenses 2022: $447,592Net Income 2022: $154,3672022Revenue 2023: $667,362Expenses 2023: $552,449Net Income 2023: $114,9132023Revenue 2024: $549,980Expenses 2024: $658,500Net Income 2024: -$108,5202024

Highlighted filing

2014

Revenue$589,624
Expenses$630,031
Net Income-$40,407
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Mar 28, 2015
Return Version
2013v4.0
Gross Receipts
$797,920
Mission and Program Overview

Mission

Educational programs & services for Army Engineers.

Educational programs & services for army engineers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$155,703$238,348▲ $82,645
Savings and Temporary Cash Investments$157,541$150,097▼ $7,444
Investments in Publicly Traded Securities$249,273$142,177▼ $107,096
Inventories for Sale or Use$136,335$130,395▼ $5,940
Accounts Receivable$27,148$30,734▲ $3,586
Land, Buildings, and Equipment, Net$11,947$12,488▲ $541
Other Notes and Loans Receivable, Net$1,388$6,942▲ $5,554
Pledges and Grants Receivable$3,500$2,750▼ $750
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$809,335$780,431▼ $28,904
Other Assets Total$66,500$66,500→ $0
Liabilities
Other Liabilities$5,900$7,200▲ $1,300
Accounts Payable and Accrued Expenses$2,063$3,236▲ $1,173
Total Liabilities$7,963$10,436▲ $2,473
Net Assets / Fund Balance
Unrestricted Net Assets$712,699$689,516▼ $23,183
Temporarily Rstr Net Assets$88,673$80,479▼ $8,194
Total Net Assets Fund Balance$801,372$769,995▼ $31,377
Total Liabilities and Net Assets / Fund Balance$809,335$780,431▼ $28,904

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,881$53,872$63,753
Other Land Buildings$2,607$19,307$21,914
Other Assets Org$66,500--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
JACK O'NEILLExecutive DirecFT$80,225$80,225
Julius B NutterDirector of OpsFT$61,824$61,824

Board Members and Trustees

NameTitle
Mg Clair F GillPresident
Ltg Max W NoahPresident Ex-Of
Bg Keith WedgeBoard Member
Col Carl F BaswellBoard Member
Col Edward C GibsonBoard Member
Col Harold L ChappellBoard Member
Col James WankBoard Member
Col Jeffrey WagonhurstBoard Member
Csm Karl GroningerBoard Member
Csm Robert M DilsBoard Member
Csm Robert R Robinson IiiBoard Member
Cws Scott OwensBoard Member
JOHN P D'ANIELLOBoard Member
Ltc Richard SharpBoard Member
Ltg Daniel R SchroederBoard Member
Ltg Theodore G StroupBoard Member
Mg Randal R CastroBoard Member
Mg Richard S KemBoard Member
Mg Robert GriffinBoard Member
Mg Russell L FuhrmanBoard Member
Mg William NavasBoard Member
Cw5 Michael HarperDirector
Frank M WeinbergPres., Ex Offic
Revenue and Support

Revenue Composition

Contributions and Grants
$156,608
Program Service Revenue
$248,570
Investment Income
$5,349
Other Revenue
$179,097
All Other Contributions
$156,608
Change in Net Assets
$-40,407

Audited Revenue Reconciliation

Revenue per Audited Statements
$589,624
Revenue Not Reported on Form 990
$258,888
Total Revenue per Audited Statements
$848,512
Total Revenue per Form 990
$589,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$333,692
Other Expenses$284,339
Total Fundraising Expense$83,055
Grants and Similar Amounts Paid$12,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,612$58,809$33,605$168,026
Current Officers, Directors, Trustees, and Key Employees$63,922$49,717$28,410$142,049
All Other Expenses$35,866$19,995$1,050$56,911
Conferences and Meetings$47,826--$47,826
Payroll Taxes$10,628$8,266$4,723$23,617
Other Expenses$7,886$7,886$6,533$15,772
Travel$12,365--$12,365
Grants to Domestic Individuals$12,000--$12,000
Office Expenses-$7,352-$7,352
Fees for Services Accounting$2,987$2,988-$5,975
Insurance$2,528$2,528-$5,056
Depreciation Depletion$1,198$933$532$2,663
Occupancy$957$957-$1,914
Advertising$175--$175
Total Functional Expenses$361,757$185,219$83,055$630,031

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$888,919
Expenses per Audited Statements$630,031
Total Expenses per Form 990$630,031
Expenses Not Reported on Form 990$258,888
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,062
Fundraising Direct Expenses$60,690
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$77,062$77,062$3,428$73,634
Total Events$77,062$77,062$60,690$16,372
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

A copy of the 990 is provided to each board member prior to the filing deadline. Any concerns are discussed at the semi-annual board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members receive a copy of the conflict of interest policy and are encouraged to disclose conflicts when they occur. New business is discussed at each board meeting along with potential conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of the Executive Director (and other highly compensated employees and consultants) based on a review of comparability data. To approve the compensation for the Executive Director (and other highly compensated employees and consultants) the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive committee will obtain research and information to make a recommendation to the full board for the compensation (salary and benefits) of highly compensated employees and consultants based on a review of comparability data. To approve the compensation, the board must document how it reached its decisions, including the data on which it relied, in minutes of the meeting during which the compensation was approved.

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

Copies of governing documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

EIN
54-1615466
Phone
7034287084

Signing Officer

Name
JACK O'NEILL
Title
Executive Direc
Signed
2015-03-28
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Dc
Voting Board Members
25
Independent Board Members
23
Employees
7
Volunteers
15

Preparer

Preparer
Molly Malone
Phone
5733642246
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

= $11636

Financial Statement Notes

Part III, Line 4: Description of organization'S collections and how it furthers its purpose.

The paintings maintained by the association are original prints from artists relating the army engineers and military service throughout history. These items foster education for current and future members as well as the public, about the history and traditions of the army engineers.

Part X : FIN48 Footnote

FASB Accounting Standards Codification 740.10, Accounting for Uncertainty in Income Taxes, an interpretation of FASB Statement 109, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the year ended June 30, 2013.The Association files forms 990 in the U.S. federal jurisdiction. The Association is generally no longer subject to examination by the Internal Revenue Service for years before 2009.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Cost of goods sold (form 990 part viii) $147606 fundraising costs (form 990 part viii) $51100 990t expenses (form 990 part viii) $29195

Part XII, Line 2D: Other expenses and losses per audited F/S

Cost of goods sold (form 990 part viii) $147606 fundraising (form 990 part viii) $51100 990t expenses (form 990 part viii) $29195

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IRS990/Form990PartVIISectionAGrp/PersonNm2LTG MAX W NOAH
IRS990/Form990PartVIISectionAGrp/PersonNm3COL CARL F BASWELL
IRS990/Form990PartVIISectionAGrp/PersonNm4MG ROBERT GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm5CSM ROBERT M DILS
IRS990/Form990PartVIISectionAGrp/PersonNm6MG RUSSELL L FUHRMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7COL EDWARD C GIBSON
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IRS990/Form990PartVIISectionAGrp/PersonNm11JOHN P D'ANIELLO
IRS990/Form990PartVIISectionAGrp/PersonNm12CSM ROBERT R ROBINSON III
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IRS990/Form990PartVIISectionAGrp/PersonNm15MG RANDAL R CASTRO
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IRS990/Form990PartVIISectionAGrp/PersonNm20BG KEITH WEDGE
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IRS990/Form990PartVIISectionAGrp/PersonNm22CWS SCOTT OWENS
IRS990/Form990PartVIISectionAGrp/PersonNm23JACK O'NEILL
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRES., EX OFFIC
IRS990/Form990PartVIISectionAGrp/TitleTxt2President Ex-Of
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
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IRS990/OtherExpensesGrp/Desc0Printing and Publications
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IRS990/OtherExpensesGrp/Desc2Postage and Shipping
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IRS990/OtherExpensesGrp/FundraisingAmt16533
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014355
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111433
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27886
IRS990/OtherExpensesGrp/ProgramServicesAmt054652

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.49$0.69$0.55$0.66$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.05$0.80$0.67$0.55$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.05$0.69$0.60$0.45$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.14$0.53$0.46$0.37$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.11$0.53$0.54$0.53$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.09$0.51$0.61$0.57$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.08$0.48$0.68$0.65$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.54$0.07$0.46$0.57$0.64$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.04$0.54$0.52$0.64$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.67$0.56$0.67$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.77$0.59$0.63$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.01$0.80$0.60$0.67$0.07
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.02$0.88$0.72
2011Summary only. Only limited summary data is available for this year.$0.91$0.01$0.90$0.83$0.78$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $500k-$1M nonprofits