NATIONAL ASSOCIATION OF CHARTERBOAT OPERATOS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
NATIONAL ASSOCIATION OF CHARTERBOAT OPERATOS INC (EIN 02-0576582)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-06-21
IRS object ID
202311729349301651
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-06-21T18:11:44-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN640906858PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BSI Accounting ServicesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line117003 Highway 63AddressLine1Txt
CityMoss PointCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39562ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020576582EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1National Association of Charterboat Operators IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1070AddressLine1Txt
CityHurleyCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39555ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSusan MasonPersonNm
Person TitleExecutive DirecPersonTitleTxt
Phone2282195613PhoneNum
Signature2023-06-21SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSusanPersonFirstNm
Person LastMasonPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShelli M ParkerPreparerPersonNm
PTINP00539632PTIN
Phone2285882500PhoneNum
Preparation2023-06-21PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$145,907GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.nacocharters.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMSLegalDomicileStateCd
Activity Or MissionNACOs mission is to represent and to help advance the interests of charter boat operators who carry passengers for hire for fishing, sailing, diving, and eco-tours through educational programs, print, and electronic communications.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$68,137PYContributionsGrantsAmt
CY Contributions Grants$90,348CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$8PYInvestmentIncomeAmt
CY Investment Income$20CYInvestmentIncomeAmt
CY Other Revenue$55,539CYOtherRevenueAmt
PY Total Revenue$68,145PYTotalRevenueAmt
CY Total Revenue$145,907CYTotalRevenueAmt
CY Grants And Similar Paid$15,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$83,422PYOtherExpensesAmt
CY Other Expenses$79,047CYOtherExpensesAmt
PY Total Expenses$83,422PYTotalExpensesAmt
CY Total Expenses$94,047CYTotalExpensesAmt
PY Revenues Less Expenses-$15,277PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$51,860CYRevenuesLessExpensesAmt
Total Assets BOY$179,682TotalAssetsBOYAmt
Total Assets EOY$183,884TotalAssetsEOYAmt
Total Liabilities BOY$104,473TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,240TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$75,209NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$132,644NetAssetsOrFundBalancesEOYAmt
MissionNACOs mission is to represent and to help advance the interests of charter boat operators who carry passengers for hire for fishing, sailing, diving, and eco-tours through educational programs, print, and electronic communications.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$15,000ExpenseAmt
DescEducation for members of NACO along with the opportunity to meet with fellow members to network with each other.Desc
Total Program Service Expenses$15,000TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSusan Mason-YadavPersonNm
Phone2282195613PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 1070AddressLine1Txt
CityHurleyCityNm
State AbbreviationMSStateAbbreviationCd
ZIP39555ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Joe Headley
Director0.000.00Yes (X)$0$0$0
Dave Pecci
Director0.000.00Yes (X)$0$0$0
Rodger Parcelles
Director0.000.00Yes (X)$0$0$0
Frank Becker
Director0.000.00Yes (X)$0$0$0
Richard Yamada
Director0.000.00Yes (X)$0$0$0
Shawn Gibson
Director0.000.00Yes (X)$0$0$0
Mike Schoonveld
Director0.000.00Yes (X)$0$0$0
Greg Sutter
Director0.000.00Yes (X)$0$0$0
Paul Malo
Director0.000.00Yes (X)$0$0$0
Jim Deibler Jr
Director0.000.00Yes (X)$0$0$0
Tom Dogan
Director0.000.00Yes (X)$0$0$0
Eddie Green
Director0.000.00Yes (X)$0$0$0
Robert F Zales II
President0.000.00Yes (X)$0$0$0Yes (X)
Susan Mason-Yadav
Executive Director3.000.00Yes (X)$0$0$0Yes (X)
Butch Smith
Vice President0.000.00Yes (X)$0$0$0Yes (X)
Ron Maglio
Treasurer0.000.00Yes (X)$0$0$0Yes (X)
Charlie Phillips
Secretary0.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$63,578MembershipDuesAmt
All Other Contributions$26,770AllOtherContributionsAmt
Total Contributions$90,348TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20TotalRevenueColumnAmt
Related Or Exempt Func Income$20RelatedOrExemptFuncIncomeAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$55,539TotalRevenueColumnAmt
Related Or Exempt Func Income$55,539RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$145,907TotalRevenueColumnAmt
Related Or Exempt Func Income$55,559RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$15,000TotalAmt
Program Services$15,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$66,000TotalAmt
Management And General$66,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$450TotalAmt
Management And General$450ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$15TotalAmt
Management And General$15ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,160TotalAmt
Management And General$1,160ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,165TotalAmt
Management And General$2,165ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,513TotalAmt
Management And General$8,513ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
Dues and Subscriptions$719$719
Licenses$25$25

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$94,047TotalAmt
Program Services$15,000ProgramServicesAmt
Management And General$79,047ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$69,666BOYAmt
EOY$74,651EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$110,016BOYAmt
EOY$76,404EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$32,829EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$179,682BOYAmt
EOY$183,884EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$273BOYAmt
EOY$273EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$104,200BOYAmt
EOY$50,967EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$104,473BOYAmt
EOY$51,240EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$75,209BOYAmt
EOY$132,644EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$75,209BOYAmt
EOY$132,644EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$179,682BOYAmt
EOY$183,884EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$51,860ReconcilationRevenueExpnssAmt
Prior Period Adjustments$5,575PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonSusan Mason-YadavPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionOwner of Masons ManagementRelationshipDescriptionTxt
Transaction$66,000TransactionAmt
TransactionFee for bookkeeping and managementTransactionDesc
Sharing Of RevenuesfalseSharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11The financial information is reviewed before the Form 990 is prepared. The 990 is also reviewed.
Governing documents etc available to public Part VI line 19If any member of the public requests any documents, they are provided upon their request. This includes governing documents and tax returns.

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