Civic Intelligence

National Association of Flight Instructors

990 • Fiscal year 2016 • EIN 61-0663619

Mar 01, 2015 to Feb 29, 2016 • Filed on Jan 12, 2016

3101 East MilhamKalamazoo, MI 49002

(314) 607-8645

Siviq Scores

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

Liabilities / Assets

90th percentile

0.45x

Higher debt load relative to assets than 90% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.06x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

24th percentile

-8.2%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

15th percentile

-22%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-12%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$42,931

Down $11,770 (-22%) from 2015

Net Assets

Down

$23,570

Down $24,564 (-51%) from 2015

Liabilities

Up

$19,361

Up $12,794 (+195%) from 2015

Revenue

Down

$297,972

Down $40,151 (-12%) from 2015

Expenses

Up

$322,536

Up $7,924 (+2.5%) from 2015

Net Income

Down

-$24,564

Down $48,075 (-204%) from 2015

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $52,379Liabilities 2011: $10,208Net Assets 2011: $42,1712011Assets 2012: $71,086Liabilities 2012: $39,556Net Assets 2012: $31,5302012Assets 2013: $45,200Liabilities 2013: $39,762Net Assets 2013: $5,4382013Assets 2014: $28,148Liabilities 2014: $3,525Net Assets 2014: $24,6232014Assets 2015: $54,701Liabilities 2015: $6,567Net Assets 2015: $48,1342015Assets 2016: $42,931Liabilities 2016: $19,361Net Assets 2016: $23,5702016Assets 2017: $89,635Liabilities 2017: $64,612Net Assets 2017: $25,0232017Assets 2018: $51,747Liabilities 2018: $69,455Net Assets 2018: -$17,7082018Assets 2019: $27,095Liabilities 2019: $122,025Net Assets 2019: -$94,9302019Assets 2020: $38,501Liabilities 2020: $112,543Net Assets 2020: -$74,0422020Assets 2021: $70,776Liabilities 2021: $85,855Net Assets 2021: -$15,0792021Assets 2022: $89,805Liabilities 2022: $67,550Net Assets 2022: $22,2552022Assets 2023: $127,855Liabilities 2023: $94,336Net Assets 2023: $33,5192023Assets 2024: $152,809Liabilities 2024: $122,438Net Assets 2024: $30,3712024

Highlighted filing

2016

Assets$42,931
Liabilities$19,361
Net Assets$23,570

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $749,415Expenses 2011: $380,413Net Income 2011: $369,0022011Expenses 2012: $346,9042012Expenses 2013: $294,3362013Revenue 2014: $295,241Expenses 2014: $276,056Net Income 2014: $19,1852014Revenue 2015: $338,123Expenses 2015: $314,612Net Income 2015: $23,5112015Revenue 2016: $297,972Expenses 2016: $322,536Net Income 2016: -$24,5642016Revenue 2017: $332,273Expenses 2017: $330,820Net Income 2017: $1,4532017Revenue 2018: $434,134Expenses 2018: $476,865Net Income 2018: -$42,7312018Revenue 2019: $399,685Expenses 2019: $385,374Net Income 2019: $14,3112019Revenue 2020: $430,005Expenses 2020: $409,117Net Income 2020: $20,8882020Revenue 2021: $513,025Expenses 2021: $454,062Net Income 2021: $58,9632021Revenue 2022: $589,718Expenses 2022: $552,384Net Income 2022: $37,3342022Revenue 2023: $707,307Expenses 2023: $696,043Net Income 2023: $11,2642023Revenue 2024: $739,825Expenses 2024: $742,973Net Income 2024: -$3,1482024

Highlighted filing

2016

Revenue$297,972
Expenses$322,536
Net Income-$24,564
Jump To
Filing Snapshot
Filing Period
Mar 1, 2015 to Feb 29, 2016
Signed
Jan 12, 2016
Return Version
2015v3.0
Gross Receipts
$297,972
Mission and Program Overview

Mission

To develop and maintain the professional standards and ethics of the flight instructor. To encourage all flight instructors to participate in and support the association and to take advantage of the association's capacities. To recognize flight instruction as a profession. To assist a certified flight instructor in understanding and recognizing the standards of the profession. To develop and maintain an interchange of ideas and procedures between flight examiners, flight instructors and the federal aviation administration through collection and dissemination of pilot knowledge, methodology and new information for the betterment of pilot flight training and certification. To work with all segments of the aviation industry for the improvement of flight and ground education, efficiency and safety. To provide evaluation, ideas, and recommendations to the federal aviation administration concerning pilot flight training programs, procedures, certification requirements and regulatory changes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$37,815$23,800▼ $14,015
Rtn Earn Endowment Incm Other Fnds$48,134$23,570▼ $24,564
Accounts Receivable$16,886$19,131▲ $2,245
Total Assets$54,701$42,931▼ $11,770
Liabilities
Accounts Payable and Accrued Expenses$4,171$13,234▲ $9,063
Other Liabilities$2,396$6,127▲ $3,731
Total Liabilities$6,567$19,361▲ $12,794
Net Assets / Fund Balance
Total Net Assets Fund Balance$48,134$23,570▼ $24,564
Total Liabilities and Net Assets / Fund Balance$54,701$42,931▼ $11,770

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$3,104$3,104
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert MederChairman
Rick ToddPresident
CRAIG O'MARADirector
Eric RadtkeDirector
Robert SnyderDirector
Samuel B GravesDirector
Theodore L SandersDirector
Ken HoffmanFormer Chman
Carl FrySecretary
Jim MackayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$283,771
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$14,200
All Other Contributions
$132,373
Change in Net Assets
$-24,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,625
Salaries, Compensation, and Employee Benefits$56,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$46,390-$46,390
Travel$36,951--$36,951
Occupancy$14,569--$14,569
Information Technology-$14,214-$14,214
Other Employee Benefits-$6,091-$6,091
Office Expenses$4,400$1,074-$5,474
Advertising$4,453--$4,453
Payroll Taxes-$4,430-$4,430
Insurance$1,250$3,070-$4,320
Fees for Services Accounting$304$2,039-$2,343
Other Expenses$697--$697
All Other Expenses$672$5-$677
Total Functional Expenses$245,223$77,313$0$322,536
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,645
Fed Tax Payable$1,311
State Tax Payable$171
State Unemployment Tax Payable-
Federal Unemployment Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has approximately 3400 members.

Form 990, Page 6, Part VI, Line 7A

The organizations members vote for the directors of the corporation.

Form 990, Page 6, Part VI, Line 11B

The board of directors reviews the files and records.

Form 990, Page 6, Part VI, Line 15A

Compensation is subject to review and approval.

Form 990, Page 6, Part VI, Line 15B

Compensation is only paid to executive director and executive staff.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association of
EIN
61-0663619
Phone
3146078645
Address
3101 EAST MILHAM, KALAMAZOO, MI 49002

Signing Officer

Name
Rick Todd
Title
President
Phone
4025441844
Signed
2016-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Todd
Formed
1985
Legal Domicile
Ky
Voting Board Members
3,400
Independent Board Members
3,400
Employees
2
Volunteers
3,400

Preparer

Firm
Walker Fluke & Sheldon Plc
Address
525 W APPLE STREET, HASTINGS, MI 49058
Preparer
David G Dehaan
Phone
2699459452
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To develop and maintain the professional standards and ethics of the flight instructor. To encourage all flight instructors to participate in and support the association and to take advantage of the association's capacities. To recognize flight instruction as a profession. To assist a certified flight instructor in understanding and recognizing the standards of the profession. To develop and maintain an interchange of ideas and procedures between flight examiners, flight instructors and the federal aviation administration through collection and dissemination of pilot knowledge, methodology and new information for the betterment of pilot flight training and certification. To work with all segments of the aviation industry for the improvement of flight and ground education, efficiency and safety. To provide evaluation, ideas, and recommendations to the federal aviation administration concerning pilot flight training programs, procedures, certification requirements and regulatory changes.

Form 990, Page 2, Part III, Line 4D

Over 3400 members are served by communication, meetings and a flight

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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/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt048134
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt023570
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03104
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03104
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11311
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FED TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2STATE TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3STATE UNEMPLOYMENT TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4FEDERAL UNEMPLOYMENT TAX PAYABLE
IRS990ScheduleD/TotalLiabilityAmt06127
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO DEVELOP AND MAINTAIN THE PROFESSIONAL STANDARDS AND ETHICS OF THE FLIGHT INSTRUCTOR. TO ENCOURAGE ALL FLIGHT INSTRUCTORS TO PARTICIPATE IN AND SUPPORT THE ASSOCIATION AND TO TAKE ADVANTAGE OF THE ASSOCIATION'S CAPACITIES. TO RECOGNIZE FLIGHT INSTRUCTION AS A PROFESSION. TO ASSIST A CERTIFIED FLIGHT INSTRUCTOR IN UNDERSTANDING AND RECOGNIZING THE STANDARDS OF THE PROFESSION. TO DEVELOP AND MAINTAIN AN INTERCHANGE OF IDEAS AND PROCEDURES BETWEEN FLIGHT EXAMINERS, FLIGHT INSTRUCTORS AND THE FEDERAL AVIATION ADMINISTRATION THROUGH COLLECTION AND DISSEMINATION OF PILOT KNOWLEDGE, METHODOLOGY AND NEW INFORMATION FOR THE BETTERMENT OF PILOT FLIGHT TRAINING AND CERTIFICATION. TO WORK WITH ALL SEGMENTS OF THE AVIATION INDUSTRY FOR THE IMPROVEMENT OF FLIGHT AND GROUND EDUCATION, EFFICIENCY AND SAFETY. TO PROVIDE EVALUATION, IDEAS, AND RECOMMENDATIONS TO THE FEDERAL AVIATION ADMINISTRATION CONCERNING PILOT FLIGHT TRAINING PROGRAMS, PROCEDURES, CERTIFICATION REQUIREMENTS AND REGULATORY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OVER 3400 MEMBERS ARE SERVED BY COMMUNICATION, MEETINGS AND A FLIGHT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS APPROXIMATELY 3400 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS MEMBERS VOTE FOR THE DIRECTORS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS THE FILES AND RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS SUBJECT TO REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION IS ONLY PAID TO EXECUTIVE DIRECTOR AND EXECUTIVE STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt054701
IRS990/TotalAssetsEOYAmt042931
IRS990/TotalAssetsGrp/BOYAmt054701
IRS990/TotalAssetsGrp/EOYAmt042931
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0283771
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245223
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322536
IRS990/TotalGrossUBIAmt014200
IRS990/TotalLiabilitiesBOYAmt06567
IRS990/TotalLiabilitiesEOYAmt019361
IRS990/TotalLiabilitiesGrp/BOYAmt06567
IRS990/TotalLiabilitiesGrp/EOYAmt019361
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt048134
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023570
IRS990/TotalProgramServiceExpensesAmt0245223
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297972
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt014200
IRS990/TotalVolunteersCnt03400
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054701
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042931
IRS990/TravelGrp/ProgramServicesAmt036951
IRS990/TravelGrp/TotalAmt036951
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt058 DEBORAH DRIVE
IRS990/USAddress/CityNm0LEMONT
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060439
IRS990/VotingMembersGoverningBodyCnt03400
IRS990/VotingMembersIndependentCnt03400
IRS990/WebsiteAddressTxt0WWW.NAFINET.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK TODD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04025441844
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FLIGHT INSTRUCTORS
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0610663619
ReturnHeader/Filer/PhoneNum03146078645
ReturnHeader/Filer/USAddress/AddressLine1Txt03101 EAST MILHAM
ReturnHeader/Filer/USAddress/CityNm0KALAMAZOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049002
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383639675
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WALKER FLUKE & SHELDON PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0525 W APPLE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HASTINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049058
ReturnHeader/PreparerPersonGrp/PhoneNum02699459452
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID G DEHAAN
ReturnHeader/ReturnTs02017-01-19T08:34:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-03-01
ReturnHeader/TaxPeriodEndDt02016-02-29
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$1.22$0.30$7.40$7.43$0.03
2023Summary only. Only limited summary data is available for this year.$1.28$0.94$0.34$7.07$6.96$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.68$0.22$5.90$5.52$0.37
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.86$0.15$5.13$4.54$0.59
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$1.13$0.74$4.30$4.09$0.21
2019Summary only. Only limited summary data is available for this year.$0.27$1.22$0.95$4.00$3.85$0.14
2018Summary only. Only limited summary data is available for this year.$0.52$0.69$0.18$4.34$4.77$0.43
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.65$0.25$3.32$3.31$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.19$0.24$2.98$3.23$0.25
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$3.38$3.15$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.04$0.25$2.95$2.76$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.40$0.05$2.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.40$0.32$3.47
2011Summary only. Only limited summary data is available for this year.$0.52$0.10$0.42$7.49$3.80$3.69
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • <$500k nonprofits