Civic Intelligence

Vietnam Helicopter Pilots Association

EIN 86-0485542 • 501(c)19 • Arlington, TX

Profile

To maintain a directory of helicopter pilots who flew in the vietnam war, to hold an annual reunion for members, to publish a bi-monthly newsletter for members.

1601 E Lamar Blvd 117Arlington, TX 76011

www.vhpa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.08x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.27x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

501(c)19 • $1M-$5M nonprofits • Source year 2024

Asset Growth

55th percentile

4.5%

Faster asset growth than 55% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

501(c)19 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$1,421,926

Up $60,698 (+4.5%) from 2023

Liabilities

Up

$107,348

Up $93,966 (+702%) from 2023

Net Assets

Down

$1,314,578

Down $33,268 (-2.5%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin11th percentile

Revenue

Down

$395,228

Down $60,545 (-13%) from 2023

Expenses

Down

$515,043

Down $38,146 (-6.9%) from 2023

Net Income

Down

-$119,815

Down $22,399 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,053,458Liabilities 2010: $2,829Net Assets 2010: $1,050,6292010Assets 2011: $1,180,085Liabilities 2011: $342Net Assets 2011: $1,179,7432011Assets 2012: $1,402,693Liabilities 2012: $1,057Net Assets 2012: $1,401,6362012Assets 2013: $1,561,138Liabilities 2013: $6,834Net Assets 2013: $1,554,3042013Assets 2014: $1,729,651Liabilities 2014: $850Net Assets 2014: $1,728,8012014Assets 2015: $1,783,515Liabilities 2015: $10,588Net Assets 2015: $1,772,9272015Assets 2016: $1,788,465Liabilities 2016: $1,541Net Assets 2016: $1,786,9242016Assets 2017: $1,754,021Liabilities 2017: $2,097Net Assets 2017: $1,751,9242017Assets 2018: $1,508,272Liabilities 2018: $3,819Net Assets 2018: $1,504,4532018Assets 2019: $1,590,749Liabilities 2019: $5,134Net Assets 2019: $1,585,6152019Assets 2020: $1,644,504Liabilities 2020: $3,261Net Assets 2020: $1,641,2432020Assets 2021: $1,757,409Liabilities 2021: $4,728Net Assets 2021: $1,752,6812021Assets 2022: $1,354,425Liabilities 2022: $28,606Net Assets 2022: $1,325,8192022Assets 2023: $1,361,228Liabilities 2023: $13,382Net Assets 2023: $1,347,8462023Assets 2024: $1,421,926Liabilities 2024: $107,348Net Assets 2024: $1,314,5782024

Highlighted filing

2024

Assets$1,421,926
Liabilities$107,348
Net Assets$1,314,578
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $629,5762010Expenses 2011: $378,2552011Expenses 2012: $568,0452012Revenue 2013: $725,491Expenses 2013: $572,823Net Income 2013: $152,6682013Revenue 2014: $714,079Expenses 2014: $539,582Net Income 2014: $174,4972014Revenue 2015: $725,608Expenses 2015: $681,482Net Income 2015: $44,1262015Revenue 2016: $557,077Expenses 2016: $543,080Net Income 2016: $13,9972016Revenue 2017: $484,944Expenses 2017: $525,994Net Income 2017: -$41,0502017Revenue 2018: $495,380Expenses 2018: $625,034Net Income 2018: -$129,6542018Revenue 2019: $453,935Expenses 2019: $565,161Net Income 2019: -$111,2262019Revenue 2020: $212,600Expenses 2020: $306,565Net Income 2020: -$93,9652020Revenue 2021: $522,867Expenses 2021: $486,730Net Income 2021: $36,1372021Revenue 2022: $563,651Expenses 2022: $523,785Net Income 2022: $39,8662022Revenue 2023: $455,773Expenses 2023: $553,189Net Income 2023: -$97,4162023Revenue 2024: $395,228Expenses 2024: $515,043Net Income 2024: -$119,8152024

Highlighted filing

2024

Revenue$395,228
Expenses$515,043
Net Income-$119,815
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,421,926
Liabilities
$107,348
Net assets
$1,314,578
Revenue
$395,228
Expenses
$515,043
Net income
-$119,815
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.11$1.31$0.40$0.52$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.46$0.55$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.03$1.33$0.56$0.52$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.75$0.52$0.49$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.21$0.31$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.59$0.01$1.59$0.45$0.57$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.50$0.50$0.63$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.48$0.53$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.56$0.54$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.78$0.01$1.77$0.73$0.68$0.04
2014Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$0.71$0.54$0.17
2013Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$0.73$0.57$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$396,062
Mission and Program Overview

Mission

To maintain a directory of helicopter pilots who flew in the vietnam war, to hold an annual reunion for members, to publish a bi-monthly newsletter for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,207,418$1,183,180▼ $24,238
Cash and Non-Interest-Bearing Accounts$143,765$130,536▼ $13,229
Accounts Receivable$528$0▼ $528
Land, Buildings, and Equipment, Net$576$336▼ $240
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,361,228$1,421,926▲ $60,698
Other Assets Total$8,941$107,874▲ $98,933
Liabilities
Other Liabilities$7,725$106,934▲ $99,209
Accounts Payable and Accrued Expenses$5,657$414▼ $5,243
Total Liabilities$13,382$107,348▲ $93,966
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,347,846$1,311,592▼ $36,254
Net Assets With Donor Restrictions-$2,986-
Total Net Assets Fund Balance$1,347,846$1,314,578▼ $33,268
Total Liabilities and Net Assets / Fund Balance$1,361,228$1,421,926▲ $60,698

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$336$2,413$2,749
Other Assets Org$106,604--
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
John PowellPast President
Frosty PricePresident
Jim CriglerVice President
Pat LeoneJr Mbr at Large
Dennis FaucherMbr at Lrg
Bob HesselbeinMd Mbr at Large
John ShaferSecr/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$74,725
Program Service Revenue
$255,180
Investment Income
$54,888
Other Revenue
$10,435
All Other Contributions
$40,861
Change in Net Assets
$-119,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,653
Salaries, Compensation, and Employee Benefits$121,063
Grants and Similar Amounts Paid$44,327
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,722$33,738-$112,460
Grants to Domestic Orgs$44,327--$44,327
Office Expenses$12,517$16,079-$28,596
Occupancy$11,157$5,111-$16,268
Fees for Services Accounting-$9,010-$9,010
Payroll Taxes$6,022$2,581-$8,603
Insurance$5,817$2,492-$8,309
Other Expenses$4,648$1,829-$6,477
Travel$4,926$684-$5,610
Information Technology$1,445$745-$2,190
All Other Expenses$592$306-$898
Depreciation Depletion-$240-$240
Total Functional Expenses$431,872$83,171$0$515,043
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Aaaa Scholarship FoundationMonroe, CT501(c)(3)To Provide Scholarships$37,120
Texas Tech Foundation IncLubbock, TX501(c)(3)To House the Vietnam Archives$7,207
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
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
Operating Lease Liability$106,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Pilots who flew helicopters in southeast asia during the vietnam era are eligible for membership. Members shall be classified as life, general and honorary.life membership will be conferred upon an individual eligible for membership, who pays a specified amount of dues as directed by the executive council and approved by the general membership.general membership will be conferred upon an individual eligible for membership, who annually pays a specified amount of dues as directed by the executive council and approved by the general membership.honorary membership is open to distinguished persons, such as aviation pioneers, guest speakers at annual reunions, and aviation dignitaries. Honorary memberships must be voted upon by the executive council. Honorary memberships shall be conferred for life by the executive council. Honorary members shall not be required to pay dues nor shall they be permitted to vote at membership meetings.in order to vote or participate in any vhpa election or petition, or to be elected or serve as a vhpa officer or on its executive council or to participate in vhpa offices, functions and/or meetings, or to be included within a quorum of membership, a member must be current in his vhpa dues.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is distributed to the secretary/treasurer for approval and provided to other board members for review.”

Form 990, Part VI, Section C, Line 19

“No other documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Vietnam Helicopter Pilots Association
EIN
86-0485542
Phone
8005058472
Address
1601 E LAMAR BLVD 117, ARLINGTON, TX 76011

Signing Officer

Name
John Shafer
Title
Secretary/Treasurer
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frosty Price
Formed
1981
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Sutton Frost Cary LLP
Address
200 E Front St Suite 200, Arlington, TX 76011
Preparer
Carroll Elizabeth Arnott
Phone
8176498083
Raw XML AppendixShowing 400 of 440 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/MissionDesc0TO MAINTAIN A DIRECTORY OF HELICOPTER PILOTS WHO FLEW IN THE VIETNAM WAR, TO HOLD AN ANNUAL REUNION FOR MEMBERS, TO PUBLISH A BI-MONTHLY NEWSLETTER FOR MEMBERS.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO HOUSE THE VIETNAM ARCHIVES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AAAA SCHOLARSHIP FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1TEXAS TECH FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0060799487
IRS990ScheduleI/RecipientTable/RecipientEIN1756043842
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0593 MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 41081
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MONROE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LUBBOCK
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT PROCESS - ARCHIVESTHE EXECUTIVE COMMITTEE RESEARCHED APPROPRIATE ORGANIZATIONS TO HOUSE THE VIETNAM ARCHIVES. THE COMMITTEE VOTED TO PLACE THE ARCHIVES AT TEXAS TECH UNIVERSITY IN LUBBOCK, TEXAS THROUGH THE TEXAS TECH FOUNDATION, INC. AN ANNUAL MEETING IS HELD WITH THE EXECUTIVE COMMITTEE AND THE TEXAS TECH FOUNDATION TO REVIEW DOCUMENTS PROCESSED AND IN THE COLLECTION AND DOCUMENTS THAT HAVE NOT YET BEEN PROCESSED AND PLACED IN THE COLLECTION.GRANT PROCESS - SCHOLARSHIPSTHE EXECUTIVE COMMITTEE RESEARCHED APPROPRIATE ORGANIZATIONS TO PROCESS SCHOLARSHIPS. THE COMMITTEE VOTED TO PLACE SCHOLARSHIPS WITH AAAA SCHOLARSHIP FOUNDATION, INC. MEMBERS MAY CHOOSE TO PLACE FUNDS WITH VHPA TO FUND THESE SCHOLARSHIPS.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1THE VHPA MONITORS THE ANNUAL NEG (NON-ENDOWED GIFT) FUNDS IN THREE WAYS:1. QUARTERLY FINANCIAL AND OPERATIONAL REPORTS ARE PROVIDED BY THE VNCA (VIETNAM CENTER AND ARCHIVE) TO THE VHPA. THIS REPORT INCLUDES: HOURS WORKED BY EMPLOYEE, AMOUNT PAID (SUBTRACTED FROM $9K NEG AMOUNT), TASKS COMPLETED BY NUMBERED COLLECTION.2. AT LEAST TWICE ANNUAL NEG REVIEW MEETINGS ARE HELD. SINCE 2016 THESE HAVE BEEN ONE DAY + ON-SITE MEETINGS WITH ELECTRONIC LINKS TO OTHER VHPAERS. THE PROGRESS (RESULTS) AND PRIORITIZATION FOR APPROXIMATELY TWENTY SUBTASKS ARE REVIEWED AGAINST THE ESTABLISHED SCOPE STATED IN THE SPECIFIC NEG. NEW COLLECTIONS ARE ADDED AND COMPLETED COLLECTIONS ARE REMOVED FROM THE SCOPE OF WORK. MID-COURSE CORRECTIONS ARE DISCUSSED AND APPROVED FOR IMPLEMENTATION.3. MONTHLY TELEPHONE AND EMAIL EXCHANGES CONCERNING SPECIFIC TASKS FOR INDIVIDUAL COLLECTIONS. THERE ARE A NUMBER OF PROTO-TYPE EFFORTS WITHIN THE SCOPE OF WORK. IT IS PRUDENT TO REVIEW "GOOD IDEAS AND SAD RESULTS" MONTHLY RATHER THAN WAIT FOR THE NEXT FORMAL REVIEW MEETING.THE VHPA MONITORS THE ENDOWMENT FUND BY REVIEWING THE ANNUAL FINANCIAL REPORT AGAINST THE QUARTERLY DONATION CHECKS SENT BY THE VHPA. THE CURRENT SCOPE OF THE ENDOWMENT FUND IS TO PROVIDE THE CORPUS FOR FUTURE YEARS NEG AT THE $9K LEVEL AND THUS FUND AT LEAST ONE FULL-TIME STUDENT POSITION FOR VHPA TASKS.A SUMMARY STATUS REPORT FOR ALL VHPA: VNCA EFFORTS ARE PRESENTED TO THE MEMBERSHIP AT THE ANNUAL BUSINESS MEETING.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt02
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PILOTS WHO FLEW HELICOPTERS IN SOUTHEAST ASIA DURING THE VIETNAM ERA ARE ELIGIBLE FOR MEMBERSHIP. MEMBERS SHALL BE CLASSIFIED AS LIFE, GENERAL AND HONORARY.LIFE MEMBERSHIP WILL BE CONFERRED UPON AN INDIVIDUAL ELIGIBLE FOR MEMBERSHIP, WHO PAYS A SPECIFIED AMOUNT OF DUES AS DIRECTED BY THE EXECUTIVE COUNCIL AND APPROVED BY THE GENERAL MEMBERSHIP.GENERAL MEMBERSHIP WILL BE CONFERRED UPON AN INDIVIDUAL ELIGIBLE FOR MEMBERSHIP, WHO ANNUALLY PAYS A SPECIFIED AMOUNT OF DUES AS DIRECTED BY THE EXECUTIVE COUNCIL AND APPROVED BY THE GENERAL MEMBERSHIP.HONORARY MEMBERSHIP IS OPEN TO DISTINGUISHED PERSONS, SUCH AS AVIATION PIONEERS, GUEST SPEAKERS AT ANNUAL REUNIONS, AND AVIATION DIGNITARIES. HONORARY MEMBERSHIPS MUST BE VOTED UPON BY THE EXECUTIVE COUNCIL. HONORARY MEMBERSHIPS SHALL BE CONFERRED FOR LIFE BY THE EXECUTIVE COUNCIL. HONORARY MEMBERS SHALL NOT BE REQUIRED TO PAY DUES NOR SHALL THEY BE PERMITTED TO VOTE AT MEMBERSHIP MEETINGS.IN ORDER TO VOTE OR PARTICIPATE IN ANY VHPA ELECTION OR PETITION, OR TO BE ELECTED OR SERVE AS A VHPA OFFICER OR ON ITS EXECUTIVE COUNCIL OR TO PARTICIPATE IN VHPA OFFICES, FUNCTIONS AND/OR MEETINGS, OR TO BE INCLUDED WITHIN A QUORUM OF MEMBERSHIP, A MEMBER MUST BE CURRENT IN HIS VHPA DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO THE SECRETARY/TREASURER FOR APPROVAL AND PROVIDED TO OTHER BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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