Civic Intelligence

P-38 National Association

EIN 95-4173977 • 501(c)19 • Wildomar, CA

Profile

Preservation and perpetuation of the memory of the classic wwii aircraft, the p-38 lockheed lightening and those who designed, built, maintained and flew it.

21392 Palomar Street PO Box 56Wildomar, CA 92595

p38assn.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

3rd percentile

-265%

Higher net margin than 3% of similar nonprofits.

501(c)19 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)19 • <$500k nonprofits • Source year 2024

Asset Growth

24th percentile

-8.7%

Faster asset growth than 24% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-76%

Faster revenue growth than 3% of similar nonprofits.

501(c)19 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$204,355

Down $19,551 (-8.7%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$204,355

Down $19,551 (-8.7%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin3rd percentile

Revenue

Down

$12,679

Down $39,980 (-76%) from 2023

Expenses

Down

$46,292

Down $1,879 (-3.9%) from 2023

Net Income

Down

-$33,613

Down $38,101 (-849%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$300K$200K$100K$0Assets 2011: $52,403Liabilities 2011: $02011Assets 2012: $103,517Liabilities 2012: $02012Assets 2013: $280,635Liabilities 2013: $0Net Assets 2013: $280,6352013Assets 2014: $253,823Liabilities 2014: $0Net Assets 2014: $253,8232014Assets 2015: $220,910Liabilities 2015: $0Net Assets 2015: $220,9102015Assets 2016: $217,374Liabilities 2016: $0Net Assets 2016: $217,3742016Assets 2017: $223,715Liabilities 2017: $0Net Assets 2017: $223,7152017Assets 2018: $199,015Liabilities 2018: $0Net Assets 2018: $199,0152018Assets 2019: $203,998Liabilities 2019: $0Net Assets 2019: $203,9982019Assets 2020: $225,451Liabilities 2020: $0Net Assets 2020: $225,4512020Assets 2021: $223,249Net Assets 2021: $223,2492021Assets 2022: $201,357Net Assets 2022: $201,3572022Assets 2023: $223,906Net Assets 2023: $223,9062023Assets 2024: $204,355Net Assets 2024: $204,3552024

Highlighted filing

2024

Assets$204,355
Liabilities-
Net Assets$204,355
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $23,620Expenses 2011: $36,005Net Income 2011: -$12,3852011Revenue 2012: $98,501Expenses 2012: $47,387Net Income 2012: $51,1142012Revenue 2013: $232,702Expenses 2013: $55,584Net Income 2013: $177,1182013Revenue 2014: $47,366Expenses 2014: $74,178Net Income 2014: -$26,8122014Revenue 2015: $14,964Expenses 2015: $47,877Net Income 2015: -$32,9132015Revenue 2016: $33,044Expenses 2016: $36,580Net Income 2016: -$3,5362016Revenue 2017: $43,738Expenses 2017: $37,396Net Income 2017: $6,3422017Revenue 2018: $24,821Expenses 2018: $33,442Net Income 2018: -$8,6212018Revenue 2019: $21,428Expenses 2019: $43,404Net Income 2019: -$21,9762019Revenue 2020: $39,135Expenses 2020: $33,130Net Income 2020: $6,0052020Revenue 2021: $24,608Expenses 2021: $38,240Net Income 2021: -$13,6322021Revenue 2022: $47,599Expenses 2022: $40,152Net Income 2022: $7,4472022Revenue 2023: $52,659Expenses 2023: $48,171Net Income 2023: $4,4882023Revenue 2024: $12,679Expenses 2024: $46,292Net Income 2024: -$33,6132024

Highlighted filing

2024

Revenue$12,679
Expenses$46,292
Net Income-$33,613
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$204,355
Liabilities
-
Net assets
$204,355
Revenue
$12,679
Expenses
$46,292
Net income
-$33,613
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.04$2.04$0.13$0.46$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.24$2.24$0.53$0.48$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.01$2.01$0.48$0.40$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.23$2.23$0.25$0.38$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.39$0.33$0.06
2019Summary only. Only limited summary data is available for this year.$2.04$0.00$2.04$0.21$0.43$0.22
2018Summary only. Only limited summary data is available for this year.$1.99$0.00$1.99$0.25$0.33$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.44$0.37$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.33$0.37$0.04
2015Summary only. Only limited summary data is available for this year.$2.21$0.00$2.21$0.15$0.48$0.33
2014Summary only. Only limited summary data is available for this year.$2.54$0.00$2.54$0.47$0.74$0.27
2013Summary only. Only limited summary data is available for this year.$2.81$0.00$2.81$2.33$0.56$1.77
2012Summary only. Only limited summary data is available for this year.$1.04$0.00$0.99$0.47$0.51
2011Summary only. Only limited summary data is available for this year.$0.52$0.00$0.24$0.36$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$12,679
Mission and Program Overview

Mission

Preservation and perpetuation of the memory of the classic wwii aircraft, the p-38 lockheed lightening and those who designed, built, maintained and flew it.

Program Services

DescriptionGrantsExpenses
PROVIDED HISTORICAL EDUCATION TO VISITORS IN REGARDS TO WWWII AND RELATED TOPICS. PROVIDED SUPPORT TO VETERANS IN PRESERVING THEIR MEMORIES AND CARRYING FORWARD THEIR LEGACY.-$36,252
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT FREDERICKPresidentPT$0--
JAMES BRIDGESSecretaryPT$0--
HOWARD RAMSHORNTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
P-38 National Association
EIN
95-4173977
Phone
9516008366
Address
21392 PALOMAR STREET PO BOX 56, WILDOMAR, CA 92595

Signing Officer

Name
Howard Ramshorn
Title
Treasurer
Signed
2025-05-09
Discuss with paid preparer
Yes

Preparer

Firm
Nigro & Nigro Pc
Address
25220 Hancock Ave Ste 400, MURRIETA, CA 92562
Preparer
Anzhelika Vartikyan CPA
Phone
9516988783
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $237”

Other Expenses.1005

“Travel $2051”

Other Expenses.1012

“Insurance $2799”

Other Expenses.2

“WEBSITE HOSTING $6170”

Other Expenses.3

“GRAPHIC DESIGN $1800”

Other Expenses.5

“PEST CONTROL $870”

Other Expenses.6

“Board meetings/luncheons $570”

Other Expenses.7

“SUPPLIES $316”

Other Expenses.8

“PAYPAL FEES $139”

Other Expenses.9

“LICENSES AND FEES $50”

Other Assets.1003

“Machinery and Equipment - Beginning $6042 Machinery and Equipment - Ending $6042”

Other Assets.1010

“Inventories - Beginning $4222 Inventories - Ending $4544”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $275 Prepaid Expenses and Deferred Charges - Ending $275”

Raw XML Appendix134 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0HOWARD RAMSHORN
IRS990EZ/BooksInCareOfDetail/PhoneNum09516008366
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 6453
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARCH AIR RESERVE BASE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092518
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0194748
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0174875
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011768
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-33613
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt020474
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0223906
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0204355
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0906
IRS990EZ/GrossReceiptsAmt012679
IRS990EZ/GrossSalesOfInventoryAmt0906
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/LandAndBuildingsGrp/BOYAmt018619
IRS990EZ/LandAndBuildingsGrp/EOYAmt018619
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0223906
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0204355
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0223906
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0204355
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT FREDERICK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES BRIDGES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HOWARD RAMSHORN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010539
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010861
IRS990EZ/OtherChangesInNetAssetsAmt014062
IRS990EZ/OtherExpensesTotalAmt015002
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PRESERVATION AND PERPETUATION OF THE MEMORY OF THE CLASSIC WWII AIRCRAFT, THE P-38 LOCKHEED LIGHTENING AND THOSE WHO DESIGNED, BUILT, MAINTAINED AND FLEW IT.
IRS990EZ/PrintingPublicationsPostageAmt010816
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED HISTORICAL EDUCATION TO VISITORS IN REGARDS TO WWWII AND RELATED TOPICS. PROVIDED SUPPORT TO VETERANS IN PRESERVING THEIR MEMORIES AND CARRYING FORWARD THEIR LEGACY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036252
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt046292
IRS990EZ/TotalProgramServiceExpensesAmt036252
IRS990EZ/TotalRevenueAmt012679
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0P38ASSN.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Travel $2051
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $2799
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WEBSITE HOSTING $6170
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GRAPHIC DESIGN $1800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PEST CONTROL $870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEETINGS/LUNCHEONS $570
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES $316
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAYPAL FEES $139
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LICENSES AND FEES $50
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Machinery and Equipment - Beginning $6042 Machinery and Equipment - Ending $6042
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Inventories - Beginning $4222 Inventories - Ending $4544
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Prepaid Expenses and Deferred Charges - Beginning $275 Prepaid Expenses and Deferred Charges - Ending $275
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1011
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWARD RAMSHORN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0P-38 NATIONAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0P-38
ReturnHeader/Filer/EIN0954173977
ReturnHeader/Filer/PhoneNum09516008366
ReturnHeader/Filer/USAddress/AddressLine1Txt021392 PALOMAR STREET PO BOX 56
ReturnHeader/Filer/USAddress/CityNm0WILDOMAR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092595
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300636241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NIGRO & NIGRO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025220 Hancock Ave Ste 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MURRIETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092562
ReturnHeader/PreparerPersonGrp/PhoneNum09516988783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anzhelika Vartikyan CPA
ReturnHeader/ReturnTs02025-05-09T13:42:47-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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