Civic Intelligence

Naval Helicopter Association Inc

990 • Fiscal year 2014 • EIN 95-3316128

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 02, 2015

PO Box 180578Coronado, CA 92178

(619) 435-7139

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.00x

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

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Net Margin

69th percentile

9.1%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

48th percentile

$58,539

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2014

Asset Growth

81st percentile

20%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

19%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$776,966

Up $131,558 (+20%) from 2013

Net Assets

Up

$776,966

Up $131,558 (+20%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$433,499

Up $69,329 (+19%) from 2013

Expenses

Up

$394,202

Up $21,191 (+5.7%) from 2013

Net Income

Up

$39,297

Up $48,138 (+544%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $637,567Liabilities 2010: $0Net Assets 2010: $637,5672010Assets 2011: $657,434Liabilities 2011: $0Net Assets 2011: $657,4342011Assets 2012: $654,249Liabilities 2012: $0Net Assets 2012: $654,2492012Assets 2013: $645,408Liabilities 2013: $0Net Assets 2013: $645,4082013Assets 2014: $776,966Liabilities 2014: $0Net Assets 2014: $776,9662014Assets 2015: $860,075Liabilities 2015: $0Net Assets 2015: $860,0752015Assets 2016: $873,348Liabilities 2016: $0Net Assets 2016: $873,3482016Assets 2017: $920,243Liabilities 2017: $0Net Assets 2017: $920,2432017Assets 2018: $956,225Liabilities 2018: $3,648Net Assets 2018: $952,5772018Assets 2019: $1,139,789Liabilities 2019: $2,470Net Assets 2019: $1,137,3192019Assets 2020: $1,665,485Liabilities 2020: $221,127Net Assets 2020: $1,444,3582020Assets 2021: $2,064,666Liabilities 2021: $156,324Net Assets 2021: $1,908,3422021Assets 2022: $1,778,026Liabilities 2022: $3,428Net Assets 2022: $1,774,5982022Assets 2023: $2,060,796Liabilities 2023: $11,023Net Assets 2023: $2,049,7732023Assets 2024: $2,184,113Liabilities 2024: $3,762Net Assets 2024: $2,180,3512024

Highlighted filing

2014

Assets$776,966
Liabilities$0
Net Assets$776,966

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $348,1362010Expenses 2011: $357,7442011Expenses 2012: $371,4112012Revenue 2013: $364,170Expenses 2013: $373,011Net Income 2013: -$8,8412013Revenue 2014: $433,499Expenses 2014: $394,202Net Income 2014: $39,2972014Revenue 2015: $727,056Expenses 2015: $643,947Net Income 2015: $83,1092015Revenue 2016: $754,345Expenses 2016: $668,458Net Income 2016: $85,8872016Revenue 2017: $777,062Expenses 2017: $730,567Net Income 2017: $46,4952017Revenue 2018: $874,430Expenses 2018: $760,618Net Income 2018: $113,8122018Revenue 2019: $738,666Expenses 2019: $699,818Net Income 2019: $38,8482019Revenue 2020: $535,281Expenses 2020: $344,111Net Income 2020: $191,1702020Revenue 2021: $836,297Expenses 2021: $480,754Net Income 2021: $355,5432021Revenue 2022: $730,896Expenses 2022: $569,818Net Income 2022: $161,0782022Revenue 2023: $725,033Expenses 2023: $636,358Net Income 2023: $88,6752023Revenue 2024: $684,081Expenses 2024: $715,671Net Income 2024: -$31,5902024

Highlighted filing

2014

Revenue$433,499
Expenses$394,202
Net Income$39,297
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 2, 2015
Return Version
2014v5.0
Gross Receipts
$433,499
Mission and Program Overview

Mission

Promote recognition for, and to enhance the prestige of, the united states navy vertical flight community. The association is dedicated to promoting the use of vertical lift aircraft in the usn, usmc and uscg and keeping its members informed of new developments and accomplishments in rotary wing aviation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$327,060$726,641▲ $399,581
Investments Other Securities$306,706$0▼ $306,706
Cash and Non-Interest-Bearing Accounts$9,195$48,577▲ $39,382
Land, Buildings, and Equipment, Net$2,447$1,748▼ $699
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$645,408$776,966▲ $131,558
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$645,408$776,966▲ $131,558
Total Net Assets Fund Balance$645,408$776,966▲ $131,558
Total Liabilities and Net Assets / Fund Balance$645,408$776,966▲ $131,558

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$45,937$45,937
Equipment$1,748$7,257$9,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Capt Bill Personius UsnExecutive DirectorFT$58,539$58,539
George HopsonDesign Editor-$50,638$50,638
Howard WhitfieldExecutive DirectorFT$32,010$32,010
Kerri DowlingMembershipFT$22,259$22,259
Jennifer CappaloMembershipFT$17,272$17,272

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$406,225
Investment Income
$27,274
Other Revenue
$0
Change in Net Assets
$39,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,475
Salaries, Compensation, and Employee Benefits$195,727
Total Fundraising Expense$10,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$180,718
Conferences and Meetings$39,491$7,405$2,468$49,364
All Other Expenses$23,096$4,330$1,442$28,868
Advertising$18,774$3,520$1,173$23,467
Office Expenses$12,438$2,333$777$15,548
Payroll Taxes$12,007$2,252$750$15,009
Other Expenses$6,821$1,279$426$8,526
Travel$2,215$416$138$2,769
Fees for Services Other$1,693$317$106$2,116
Insurance$1,099$206$69$1,374
Depreciation Depletion$559$105$35$699
Total Functional Expenses$170,789$32,024$10,671$394,202
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Tax returns reviewed by executive director before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Naval Helicopter Association Inc
EIN
95-3316128
Phone
6194357139
Address
PO BOX 180578, CORONADO, CA 92178

Signing Officer

Name
Capt Bill Personius Usn
Title
Executive Director
Signed
2015-09-02
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
25

Preparer

Firm
Accounting Solutions Inc
Address
7840 El Cajon Blvd Suite 500, La Mesa, CA 91942
Preparer
Doane Glitschka CPA
Phone
6194407003
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1SCHOLARSHIP DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt069
IRS990/InsuranceGrp/ManagementAndGeneralAmt0206
IRS990/InsuranceGrp/ProgramServicesAmt01099
IRS990/InsuranceGrp/TotalAmt01374
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt012747
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027274
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt014527
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0306706
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt053194
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02447
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01748
IRS990/LandBldgEquipCostOrOtherBssAmt054942
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE RECOGNITION FOR, AND TO ENHANCE THE PRESTIGE OF, THE UNITED STATES NAVY VERTICAL FLIGHT COMMUNITY. THE ASSOCIATION IS DEDICATED TO PROMOTING THE USE OF VERTICAL LIFT AIRCRAFT IN THE USN, USMC AND USCG AND KEEPING ITS MEMBERS INFORMED OF NEW DEVELOPMENTS AND ACCOMPLISHMENTS IN ROTARY WING AVIATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0645408
IRS990/NetAssetsOrFundBalancesEOYAmt0776966
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt013527
IRS990/NetUnrlzdGainsLossesInvstAmt025210
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt0777
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02333
IRS990/OfficeExpensesGrp/ProgramServicesAmt012438
IRS990/OfficeExpensesGrp/TotalAmt015548
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0HAWK BALL EXP
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2MIDWAY PROJECT EXP
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/FundraisingAmt01624
IRS990/OtherExpensesGrp/FundraisingAmt11163
IRS990/OtherExpensesGrp/FundraisingAmt2500
IRS990/OtherExpensesGrp/FundraisingAmt3426
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04871
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13490
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31279
IRS990/OtherExpensesGrp/ProgramServicesAmt025982
IRS990/OtherExpensesGrp/ProgramServicesAmt118614
IRS990/OtherExpensesGrp/ProgramServicesAmt28000
IRS990/OtherExpensesGrp/ProgramServicesAmt36821
IRS990/OtherExpensesGrp/TotalAmt032477
IRS990/OtherExpensesGrp/TotalAmt123267
IRS990/OtherExpensesGrp/TotalAmt210000
IRS990/OtherExpensesGrp/TotalAmt38526
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt0750
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02252
IRS990/PayrollTaxesGrp/ProgramServicesAmt012007
IRS990/PayrollTaxesGrp/TotalAmt015009
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt067051
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0154657
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1251568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0154657
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1251568
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION OF A TRADE MAGAZINE FOR DISTRIBUTION TO MEMBERS, SCHOOLS, NAVAL VENDORS, INTERESTED NON-MEMBERS AND STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031823
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt016239
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0188835
IRS990/PYOtherRevenueAmt026830
IRS990/PYProgramServiceRevenueAmt0321101
IRS990/PYRevenuesLessExpensesAmt0-8841
IRS990/PYSalariesCompEmpBnftPaidAmt0184176
IRS990/PYTotalExpensesAmt0373011
IRS990/PYTotalRevenueAmt0364170
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt039297
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0327060
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0726641
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01748
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07257
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09005
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045937
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01748
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt032010
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt122259
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HOWARD WHITFIELD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KERRI DOWLING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1MEMBERSHIP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt032010
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt122259
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURNS REVIEWED BY EXECUTIVE DIRECTOR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.00$2.18$0.68$0.72$0.03
2023Summary only. Only limited summary data is available for this year.$2.06$0.01$2.05$0.73$0.64$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.00$1.77$0.73$0.57$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.16$1.91$0.84$0.48$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.22$1.44$0.54$0.34$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.00$1.14$0.74$0.70$0.04
2018Summary only. Only limited summary data is available for this year.$0.96$0.00$0.95$0.87$0.76$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.78$0.73$0.05
2016Summary only. Only limited summary data is available for this year.$0.87$0.00$0.87$0.75$0.67$0.09
2015Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$0.73$0.64$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.43$0.39$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.36$0.37$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$0.35