Civic Intelligence

Usmc Combat Helicopter and Tiltrotor Association

990 • Fiscal year 2023 • EIN 85-1528834

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

Organization Profilewww.popasmoke.com
2394 W Oak Bridge Way NELeland, NC 28451

(703) 463-6192

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE W30 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE W30 • <$500k nonprofits • Source year 2023

Net Margin

45th percentile

5.2%

Higher net margin than 45% of similar nonprofits.

2023 filings • NTEE W30 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2023 filings • NTEE W30 • <$500k nonprofits • Source year 2023

Asset Growth

51st percentile

1.0%

Faster asset growth than 51% of similar nonprofits.

2023 filings • NTEE W30 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

9th percentile

-63%

Faster revenue growth than 9% of similar nonprofits.

2023 filings • NTEE W30 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets65th percentile

Assets

Flat

$212,131

Flat from 2023

Net Assets

Flat

$212,131

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin45th percentile

Revenue

Flat

$40,763

Flat from 2023

Expenses

Flat

$38,661

Flat from 2023

Net Income

Flat

$2,102

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$300K$200K$100K$0Assets 2021: $170,398Liabilities 2021: $0Net Assets 2021: $170,3982021Assets 2022: $210,023Liabilities 2022: $0Net Assets 2022: $210,0232022Assets 2023: $212,131Liabilities 2023: $0Net Assets 2023: $212,1312023Assets 2023: $212,131Liabilities 2023: $0Net Assets 2023: $212,1312023Assets 2024: $214,280Liabilities 2024: $0Net Assets 2024: $214,2802024

Highlighted filing

2023

Assets$212,131
Liabilities$0
Net Assets$212,131
Open 2023 Filing

Operations Trend

Revenue Growth9th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $39,823Expenses 2021: $44,975Net Income 2021: -$5,1522021Revenue 2022: $109,315Expenses 2022: $69,690Net Income 2022: $39,6252022Revenue 2023: $40,763Expenses 2023: $38,661Net Income 2023: $2,1022023Revenue 2023: $40,763Expenses 2023: $38,661Net Income 2023: $2,1022023Revenue 2024: $57,199Expenses 2024: $55,045Net Income 2024: $2,1542024

Highlighted filing

2023

Revenue$40,763
Expenses$38,661
Net Income$2,102
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.1
Gross Receipts
$40,763
Mission and Program Overview

Mission

USMC/Vietnam Helicopter Association is devoted to promoting and preserving the camaraderie of the US Marine Corps helicopter pilots, air crewman and other support personnel who served together during the Vietnam War.

USMC/Vietnam Helicopter Association is devoted to promoting and preserving the camaraderie of the US Marine Corps helicopter pilots, air crewman, and other support personnel who served together during the Vietnam War.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$210,018$212,126▲ $2,108
Cash and Non-Interest-Bearing Accounts$163,056$176,160▲ $13,104
Savings and Temporary Cash Investments$46,962$35,966▼ $10,996
Land, Buildings, and Equipment, Net$5$5→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$5$5→ $0
Total Assets$210,023$212,131▲ $2,108
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$210,023$212,131▲ $2,108
Total Liabilities and Net Assets / Fund Balance$210,023$212,131▲ $2,108

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5$6,134-
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
WW HoustonVice President
Gary AllsBoard Member
Herbert SmithBoard Member
Joe D'ArcangeloBoard Member
John D BarberBoard Member
John RuffiniBoard Member
Lary ZokBoard Member
Lee YorkBoard Member
Mat HallBoard Member
Elliot KatzPres/CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$39,528
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$1,222
All Other Contributions
$20,720
Change in Net Assets
$2,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$23,850
Other Expenses$14,811
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$23,850--$23,850
Fees for Services Accounting$0$2,026$0$2,026
Office Expenses$0$1,213$0$1,213
Other Expenses$907$0$0$907
Information Technology$0$458$0$458
Fees for Services Legal$0$350$0$350
Depreciation Depletion$0$5$0$5
Total Functional Expenses$34,370$4,291$0$38,661
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Usmc
EIN
85-1528834
Phone
7034636192
Address
2394 W Oak Bridge Way NE, Leland, NC 28451
Doing Business As
Pop A Smoke

Signing Officer

Name
Elliot S Katz
Title
President/CEO
Phone
7034636192
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elliot S Katz
Formed
2020
Legal Domicile
Nc
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Firm
Julia K Eskander CPA
Address
4103 Red Bird Rd, Wilmington, NC 28412
Preparer
Julia K Eskander CPA
Phone
9103995713
Supplemental Narrative

Additional Explanations

Pt III, Line 2

“The organization published and distributed newsletters and held a reunion to promote and preserve the camaraderie of the members.”

Pt VI, Line 6

“The organization has members.”

Pt VI, Line 7A

“Members of the organization elect board members.”

Pt VI, Line 8B

“The organization documents meetings held by the governing body.”

Pt VI, Line 11B

“The organization provides all financial documents to the CPA and relies on hers/his expertise.”

Raw XML Appendix396 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization published and distributed newsletters and held a reunion to promote and preserve the camaraderie of the members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the organization elect board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization documents meetings held by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization provides all financial documents to the CPA and relies on hers/his expertise.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0210023
IRS990/TotalAssetsEOYAmt0212131
IRS990/TotalAssetsGrp/BOYAmt0210023
IRS990/TotalAssetsGrp/EOYAmt0212131
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039528
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04291
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt034370
IRS990/TotalFunctionalExpensesGrp/TotalAmt038661
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0210023
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0212131
IRS990/TotalProgramServiceExpensesAmt034370
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01235
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt040763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0210023
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0212131
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02394 W Oak Bridge Way NE
IRS990/USAddress/CityNm0Leland
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028451
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.popasmoke.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Elliot S Katz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07034636192
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0USMC
ReturnHeader/Filer/BusinessNameControlTxt0USMC
ReturnHeader/Filer/EIN0851528834
ReturnHeader/Filer/PhoneNum07034636192
ReturnHeader/Filer/USAddress/AddressLine1Txt02394 W Oak Bridge Way NE
ReturnHeader/Filer/USAddress/CityNm0Leland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028451
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823861587
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Julia K Eskander CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04103 Red Bird Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028412
ReturnHeader/PreparerPersonGrp/PhoneNum09103995713
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Julia K Eskander CPA
ReturnHeader/ReturnTs02024-07-15T16:06:53-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Elliot
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Katz
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$212,131
Liabilities
$0
Net assets
$212,131
Revenue
$40,763
Expenses
$38,661
Net income
$2,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.00$2.14$0.57$0.55$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.41$0.39$0.02
2023Summary only. Only limited summary data is available for this year.$2.12$0.00$2.12$0.41$0.39$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.00$2.10$1.09$0.70$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$0.40$0.45$0.05