Civic Intelligence

United States Parachute Association Inc

EIN 94-1508681 • 501(c)4 • Fredericksburg, VA

View Organization Page

Profile

The purpose of uspa is three-fold: to promote safe skydiving through training, licensing, and instructor qualification programs; to ensure skydiving's rightful place on airports and in the airspace system, and to promote competition and record-setting programs.

5401 Southpoint Centre BoulevardFredericksburg, VA 22407

www.uspa.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.22x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.46x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

56th percentile

11%

Higher net margin than 56% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$269,296

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

68th percentile

12%

Faster asset growth than 68% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

7.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$9,484,301

Up $1,002,826 (+12%) from 2023

Liabilities

Up

$2,082,580

Up $115,792 (+5.9%) from 2023

Net Assets

Up

$7,401,721

Up $887,034 (+14%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin56th percentile

Revenue

Up

$4,510,347

Up $309,224 (+7.4%) from 2023

Expenses

Down

$3,995,911

Down $166,966 (-4.0%) from 2023

Net Income

Up

$514,436

Up $476,190 (+1245%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$10M$5.0M$0Assets 2011: $4,965,201Liabilities 2011: $2,829,937Net Assets 2011: $2,135,2642011Assets 2012: $5,222,746Liabilities 2012: $2,837,108Net Assets 2012: $2,385,6382012Assets 2013: $5,606,398Liabilities 2013: $2,699,555Net Assets 2013: $2,906,8432013Assets 2014: $5,886,909Liabilities 2014: $2,701,115Net Assets 2014: $3,185,7942014Assets 2015: $5,726,036Liabilities 2015: $2,651,979Net Assets 2015: $3,074,0572015Assets 2016: $5,901,121Liabilities 2016: $2,608,107Net Assets 2016: $3,293,0142016Assets 2017: $6,027,955Liabilities 2017: $2,272,703Net Assets 2017: $3,755,2522017Assets 2018: $6,136,598Liabilities 2018: $2,414,931Net Assets 2018: $3,721,6672018Assets 2019: $7,129,549Liabilities 2019: $2,239,514Net Assets 2019: $4,890,0352019Assets 2020: $7,503,278Liabilities 2020: $1,973,812Net Assets 2020: $5,529,4662020Assets 2021: $8,486,308Liabilities 2021: $1,905,185Net Assets 2021: $6,581,1232021Assets 2022: $7,972,157Liabilities 2022: $1,834,348Net Assets 2022: $6,137,8092022Assets 2023: $8,481,475Liabilities 2023: $1,966,788Net Assets 2023: $6,514,6872023Assets 2024: $9,484,301Liabilities 2024: $2,082,580Net Assets 2024: $7,401,7212024

Highlighted filing

2024

Assets$9,484,301
Liabilities$2,082,580
Net Assets$7,401,721
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$6.0M$4.0M$2.0M$0Expenses 2011: $3,165,6122011Expenses 2012: $3,137,9262012Revenue 2013: $3,677,323Expenses 2013: $3,147,085Net Income 2013: $530,2382013Revenue 2014: $3,507,824Expenses 2014: $3,252,499Net Income 2014: $255,3252014Revenue 2015: $3,435,817Expenses 2015: $3,387,366Net Income 2015: $48,4512015Revenue 2016: $3,532,338Expenses 2016: $3,438,180Net Income 2016: $94,1582016Revenue 2017: $3,536,713Expenses 2017: $3,481,074Net Income 2017: $55,6392017Revenue 2018: $4,057,090Expenses 2018: $3,751,572Net Income 2018: $305,5182018Revenue 2019: $4,202,592Expenses 2019: $3,496,172Net Income 2019: $706,4202019Revenue 2020: $3,611,722Expenses 2020: $3,345,250Net Income 2020: $266,4722020Revenue 2021: $4,100,413Expenses 2021: $3,635,543Net Income 2021: $464,8702021Revenue 2022: $4,208,527Expenses 2022: $3,753,438Net Income 2022: $455,0892022Revenue 2023: $4,201,123Expenses 2023: $4,162,877Net Income 2023: $38,2462023Revenue 2024: $4,510,347Expenses 2024: $3,995,911Net Income 2024: $514,4362024

Highlighted filing

2024

Revenue$4,510,347
Expenses$3,995,911
Net Income$514,436
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$9,484,301
Liabilities
$2,082,580
Net assets
$7,401,721
Revenue
$4,510,347
Expenses
$3,995,911
Net income
$514,436
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$2.08$7.40$4.51$4.00$0.51
2023Detailed filing. Detailed filing data is available for this year.$8.48$1.97$6.51$4.20$4.16$0.04
2022Detailed filing. Detailed filing data is available for this year.$7.97$1.83$6.14$4.21$3.75$0.46
2021Detailed filing. Detailed filing data is available for this year.$8.49$1.91$6.58$4.10$3.64$0.46
2020Detailed filing. Detailed filing data is available for this year.$7.50$1.97$5.53$3.61$3.35$0.27
2019Detailed filing. Detailed filing data is available for this year.$7.13$2.24$4.89$4.20$3.50$0.71
2018Detailed filing. Detailed filing data is available for this year.$6.14$2.41$3.72$4.06$3.75$0.31
2017Detailed filing. Detailed filing data is available for this year.$6.03$2.27$3.76$3.54$3.48$0.06
2016Detailed filing. Detailed filing data is available for this year.$5.90$2.61$3.29$3.53$3.44$0.09
2015Detailed filing. Detailed filing data is available for this year.$5.73$2.65$3.07$3.44$3.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$5.89$2.70$3.19$3.51$3.25$0.26
2013Detailed filing. Detailed filing data is available for this year.$5.61$2.70$2.91$3.68$3.15$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$2.84$2.39$3.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$2.83$2.14$3.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$5,719,476
Mission and Program Overview

Mission

The purpose of uspa is three-fold: to promote safe skydiving through training, licensing, and instructor qualification programs; to ensure skydiving's rightful place on airports and in the airspace system, and to promote competition and record-setting programs.

The purposes for which uspa is formed are as follows: to encourage unity among all persons interested in skydiving; to promote safety in all skydiving activities in the united states, to sanction skydiving competitions; to document officially all national and world skydiving records set by citizens of the u.s., to promote and encourage the study and knowledge of skydiving among the membership and the public at large; to cooperate with all government agencies connected with aeronautics or aeronautical activities; to compile information regarding the science of skydiving and to edit, publish and disseminate the same; to select and train the united states parachute team for world competition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,427,474$7,221,324▲ $793,850
Land, Buildings, and Equipment, Net$1,102,274$1,024,926▼ $77,348
Savings and Temporary Cash Investments$714,137$951,955▲ $237,818
Prepaid Expenses and Deferred Charges$77,173$61,521▼ $15,652
Intangible Assets$77,079$59,128▼ $17,951
Accounts Receivable$53,848$41,798▼ $12,050
Inventories for Sale or Use$4,238$23,608▲ $19,370
Cash and Non-Interest-Bearing Accounts$164$176▲ $12
Total Assets$8,481,475$9,484,301▲ $1,002,826
Other Assets Total$25,088$99,865▲ $74,777
Liabilities
Deferred Revenue$1,692,823$1,812,538▲ $119,715
Accounts Payable and Accrued Expenses$236,075$234,868▼ $1,207
Other Liabilities$12,890$35,174▲ $22,284
Grants Payable$25,000$0▼ $25,000
Total Liabilities$1,966,788$2,082,580▲ $115,792
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,090,526$6,952,296▲ $861,770
Net Assets With Donor Restrictions$424,161$449,425▲ $25,264
Total Net Assets Fund Balance$6,514,687$7,401,721▲ $887,034
Total Liabilities and Net Assets / Fund Balance$8,481,475$9,484,301▲ $1,002,826

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$711,170$1,147,181$1,858,351
Land$302,061-$302,061
Equipment$2,759$172,276$175,035
Other Land Buildings$8,936$79,231$88,167
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Albert BerchtoldExecutive DirectorFT$221,149$48,147$269,296

Board Members and Trustees

NameTitle
Randy AllisonChairman
Chuck AkersPresident
Sherry ButcherVice President
Angie AragonDirector
Brandon RadcliffDirector
Brian NaimanDirector
Charles CrinklawDirector
Chris WagnerDirector
Dave GrabowskiDirector
Ed ScottDirector
Jeannie BartholomewDirector
Jim ReesDirector
Joshua HallDirector
Larry HillDirector
Melissa NelsonDirector
Michael McgowanDirector
Michael WadkinsDirector
Mike MullinsDirector
Paul GholsonDirector
Luke AikinsMember at Large
Ray LalloSecretary
Jack Pyland IvTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Imlay Dba PrintcinchPrinting Management & Consulting308 SOUTH FAIRFAX BLVD, Ranson, WV 25438$395,250
Kimmel Aviation Insurance Agency INCSpecialty Insurance For Skydiving Member442 AIRPORT ROAD, Greenwood, MS 38930$279,880
Revenue and Support

Revenue Composition

Contributions and Grants
$21,434
Program Service Revenue
$3,958,157
Investment Income
$469,674
Other Revenue
$61,082
All Other Contributions
$21,434
Change in Net Assets
$514,436

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,464,729
Revenue Not Reported on Financial Statements
$45,618
Revenue Not Reported on Form 990
$383,299
Total Revenue per Audited Statements
$4,848,028
Total Revenue per Form 990
$4,510,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,112,641
Salaries, Compensation, and Employee Benefits$1,883,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$918,017$346,341-$1,264,358
Office Expenses$805,152$74,547-$879,699
Insurance$273,517$8,060-$281,577
Current Officers, Directors, Trustees, and Key Employees$159,862$109,534-$269,396
Fees for Services Other$175,033$19,819-$194,852
Other Employee Benefits$129,676$54,845-$184,521
Conferences and Meetings$103,268$28,535-$131,803
Travel$34,806$95,240-$130,046
Information Technology$92,804$21,477-$114,281
Payroll Taxes$76,734$32,453-$109,187
Depreciation Depletion$67,056$37,727-$104,783
Fees for Services Accounting-$85,995-$85,995
Pension Plan Contributions$39,220$16,588-$55,808
Fees for Services Legal-$54,931-$54,931
Fees for Service Investment Mgmnt Fees-$45,618-$45,618
Occupancy$28,293$16,925-$45,218
Other Expenses$1,120$493-$1,613
Advertising$721--$721
Total Functional Expenses$2,943,498$1,052,413$0$3,995,911

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,995,911
Total Expenses per Audited Statements$3,960,994
Expenses per Audited Statements$3,950,293
Expenses Not Reported on Financial Statements$45,618
Expenses Not Reported on Form 990$10,701
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$32,166
Unapplied Receipts$3,008
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

“The executive committee conducts association business and makes policy decisions when the full board is not in session.”

Form 990, Part VI, Section A, Line 6

“There are four types of membership: regular (annual & lifetime), temporary, honorary (annual, lifetime, and lifetime office), and group.”

Form 990, Part VI, Section A, Line 7A

“All uspa regular members in good standing are eligible to vote in triennial elections for the board of directors. All members may vote for up to eight uspa national director candidates. Members, other than those currently living or serving overseas, may not vote for a uspa regional director candidate outside the voting member's uspa region.”

Form 990, Part VI, Section A, Line 7B

“All uspa members in good standing who are present at a general membership meeting have an equal vote and an equal right to voice their opinions on all the agenda items for that meeting.”

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

“The executive director and the accountant review the 990 for any material misstatements before filing.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policy is signed after each election every three years.”

Form 990, Part VI, Section B, Line 15A

“Ceo, executive director or top management - salary is negotiated with the executive committee. In addition to the above, salary ranges are established using comparative data.”

Form 990, Part VI, Section C, Line 19

“Available upon request for the same period as set forth in section 6104(d).”

Filing and Contact Details

Filer

Filer Name
United States Parachute Association Inc
EIN
94-1508681
Phone
5406049740
Address
5401 SOUTHPOINT CENTRE BOULEVARD, FREDERICKSBURG, VA 22407

Signing Officer

Name
Albert Berchtold
Title
Executive Director
Phone
5406049740
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Albert Berchtold
Formed
1946
Legal Domicile
Ny
Voting Board Members
22
Independent Board Members
22
Employees
19
Volunteers
667

Preparer

Firm
Rsm US Llp
Address
7351 OFFICE PARK PLACE, MELBOURNE, FL 32940-8229
Preparer
Kelli Peck
Phone
3217516200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Uspa's seven-person finance & budget committee, chaired by uspa's treasurer, has also been formally designated by the board as uspa's audit committee. The audit committee selects the accounting firm that performs uspa's annual audit. The audit committee, absent management, also speaks to the auditor by conference call upon completion of the audit. Finally, the audit committee reviews and adopts the final audit.”

Financial Statement Notes

PART X, LINE 2:

“Management has evaluated the association's tax positions and concluded that the association had no significant uncertain tax positions for the years ended december 31, 2024 and 2023.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 5,381.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 5,381.”

Raw XML AppendixShowing 400 of 717 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSES FOR WHICH USPA IS FORMED ARE AS FOLLOWS: TO ENCOURAGE UNITY AMONG ALL PERSONS INTERESTED IN SKYDIVING; TO PROMOTE SAFETY IN ALL SKYDIVING ACTIVITIES IN THE UNITED STATES, TO SANCTION SKYDIVING COMPETITIONS; TO DOCUMENT OFFICIALLY ALL NATIONAL AND WORLD SKYDIVING RECORDS SET BY CITIZENS OF THE U.S., TO PROMOTE AND ENCOURAGE THE STUDY AND KNOWLEDGE OF SKYDIVING AMONG THE MEMBERSHIP AND THE PUBLIC AT LARGE; TO COOPERATE WITH ALL GOVERNMENT AGENCIES CONNECTED WITH AERONAUTICS OR AERONAUTICAL ACTIVITIES; TO COMPILE INFORMATION REGARDING THE SCIENCE OF SKYDIVING AND TO EDIT, PUBLISH AND DISSEMINATE THE SAME; TO SELECT AND TRAIN THE UNITED STATES PARACHUTE TEAM FOR WORLD COMPETITION.
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0IMLAY DBA PRINTCINCH
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1KIMMEL AVIATION INSURANCE AGENCY INC
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IRS990/MissionDesc0THE PURPOSE OF USPA IS THREE-FOLD: TO PROMOTE SAFE SKYDIVING THROUGH TRAINING, LICENSING, AND INSTRUCTOR QUALIFICATION PROGRAMS; TO ENSURE SKYDIVING'S RIGHTFUL PLACE ON AIRPORTS AND IN THE AIRSPACE SYSTEM, AND TO PROMOTE COMPETITION AND RECORD-SETTING PROGRAMS.
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