Civic Intelligence

Western Pacific Maritime Academy Inc. a Non-Profit Corporation

990 • Fiscal year 2023 • EIN 66-0983412

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 24, 2024

Organization Profilewww.wpma.net
PO Box 10001 PMB 718Saipan, MP 96950

(670) 789-1636

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.10x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Liabilities / Revenue

84th percentile

0.08x

Higher debt load relative to revenue than 84% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Net Margin

69th percentile

25%

Higher net margin than 69% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2023 filings • NTEE B • <$500k nonprofits • Source year 2023

Asset Growth

85th percentile

50%

Faster asset growth than 85% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

80th percentile

62%

Faster revenue growth than 80% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$132,537

Up $43,905 (+50%) from 2022

Net Assets

Up

$118,635

Up $45,409 (+62%) from 2022

Liabilities

Down

$13,902

Down $1,504 (-9.8%) from 2022

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin69th percentile

Revenue

Up

$180,032

Up $68,574 (+62%) from 2022

Expenses

Up

$134,624

Up $96,292 (+251%) from 2022

Net Income

Down

$45,408

Down $27,718 (-38%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$150K$100K$50K$0Assets 2022: $88,632Liabilities 2022: $15,406Net Assets 2022: $73,2262022Assets 2023: $132,537Liabilities 2023: $13,902Net Assets 2023: $118,6352023Assets 2024: $114,590Liabilities 2024: $25,842Net Assets 2024: $88,7482024

Highlighted filing

2023

Assets$132,537
Liabilities$13,902
Net Assets$118,635
Open 2023 Filing

Operations Trend

Revenue Growth80th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2022: $111,458Expenses 2022: $38,332Net Income 2022: $73,1262022Revenue 2023: $180,032Expenses 2023: $134,624Net Income 2023: $45,4082023Revenue 2024: $289,803Expenses 2024: $319,690Net Income 2024: -$29,8872024

Highlighted filing

2023

Revenue$180,032
Expenses$134,624
Net Income$45,408
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 24, 2024
Return Version
2023v5.1
Gross Receipts
$180,032
Mission and Program Overview

Mission

WPMA fullfills maritime workforce solutions through excellence in Maritime training

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$83,909$118,535▲ $34,626
Cash and Non-Interest-Bearing Accounts$46,385$97,275▲ $50,890
Land, Buildings, and Equipment, Net$42,247$30,942▼ $11,305
Accounts Receivable$10,600$4,320▼ $6,280
Cap Stk Tr Prin Current Funds$100$100→ $0
Total Assets$99,415$132,537▲ $33,122
Other Assets Total$183--
Liabilities
Other Liabilities-$8,758-
Accounts Payable and Accrued Expenses$15,306$5,044▼ $10,262
Mortgage Notes Payable Secured by Investment Property$100$100→ $0
Total Liabilities$15,406$13,902▼ $1,504
Net Assets / Fund Balance
Total Net Assets Fund Balance$84,009$118,635▲ $34,626
Total Liabilities and Net Assets / Fund Balance$99,415$132,537▲ $33,122

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,942$11,305$42,247
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Michael BacherPresident/ Secretary/ Director
David JohansenVice President/ Treasurer/ Director
Adian MendiolaDirector
Cecilio RalukiulpiyDirector
Diego BenaventeDirector
Robert BrackenDirector
Tehani KirbyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$170,032
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,000
Change in Net Assets
$45,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,624
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$48,475$9,823-$58,298
Travel$16,868--$17,240
Other Expenses$12,019--$12,019
Fees for Services Management-$6,000-$6,000
Fees for Services Accounting-$4,943-$4,943
Occupancy$100$3,719-$3,819
Insurance-$443-$443
Advertising$100--$100
Total Functional Expenses$109,324$24,928$0$134,624
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$8,758
Pacific Development-
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 35% controlled entity
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Western Pacific Maritime Academy
EIN
66-0983412
Phone
6707891636
Address
PO Box 10001 PMB 718, SAIPAN, MP 96950

Signing Officer

Name
Michael W Bacher
Title
President
Phone
6707891636
Signed
2024-12-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael W Bacher
Formed
2021
Legal Domicile
Mp
Voting Board Members
7
Independent Board Members
5
Employees
0

Preparer

Firm
Burger & Comer Pc
Address
POBOX 504053, SAIPAN, MP 96950
Preparer
David J Burger
Phone
6702358722
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Office/Classroom Supplies Printing 4,467.36”

Form 990, Part IX, Line 24E

“Facility Fee amount 1,595.6”

Form 990, Part IX, Line 24E

“Administration expense amount 4,475”

Form 990, Part IX, Line 24E

“Miscellaneous amount 1,509.28”

Form 990, Part IX, Line 24E

“Meals/Entertainment 3,838.99”

Form 990, Part IX, Line 24E

“Computer equipment and Web services 7,611.58”

Form 990, Part IX, Line 24E

“Texts and Reference amount 6,170.57”

Form 990, Part IX, Line 24E

“Uniforms amount 2,178”

Form 990, Part IX, Line 24E

“Fuel, Repairs, Vehicle Registration amount 5,370”

Form 990, Part IX, Line 24E

“Sailboat Maintenance amount 14,452”

Form 990, Part IX, Line 24E

“Grant expenses amount 6,629.45”

Raw XML Appendix369 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/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109324
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134624
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015406
IRS990/TotalLiabilitiesEOYAmt013902
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt084009
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IRS990/TotalProgramServiceExpensesAmt0109324
IRS990/TotalProgramServiceRevenueAmt0170032
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0170032
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0180032
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0132537
IRS990/TravelGrp/ProgramServicesAmt016868
IRS990/TravelGrp/TotalAmt017240
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PMB 79 PO Box 10001
IRS990/USAddress/CityNm0SAIPAN
IRS990/USAddress/StateAbbreviationCd0MP
IRS990/USAddress/ZIPCd096950
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0https://www.wpma.net/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL W BACHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06707891636
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Western Pacific Maritime Academy
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0660983412
ReturnHeader/Filer/PhoneNum06707891636
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 10001 PMB 718
ReturnHeader/Filer/USAddress/CityNm0SAIPAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MP
ReturnHeader/Filer/USAddress/ZIPCd096950
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0660544617
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BURGER & COMER PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POBOX 504053
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAIPAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096950
ReturnHeader/PreparerPersonGrp/PhoneNum06702358722
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David J Burger
ReturnHeader/ReturnTs02024-12-24T01:50:55-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,537
Liabilities
$13,902
Net assets
$118,635
Revenue
$180,032
Expenses
$134,624
Net income
$45,408
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.26$0.89$2.90$3.20$0.30
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.14$1.19$1.80$1.35$0.45
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.15$0.73$1.11$0.38$0.73