UNITED STATES MARINE SAFETY INSTITUTE: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
UNITED STATES MARINE SAFETY INSTITUTE (EIN 81-0552307)
Tax period
2019-01-01 to 2019-12-31
Filed
2022-01-07
IRS object ID
202200079349300230
Schema version
2019v5.0
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)
Return2022-01-07T09:41:53-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272557108PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1A TAX SHELTER INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12424 MANATEE AVE W STE 201AddressLine1Txt
CityBRADENTONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34205ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN810552307EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNITED STATES MARINE SAFETYBusinessNameLine1Txt
Business Name Line2INSTITUTE INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNITBusinessNameControlTxt
Phone9412044970PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12507 RIVERVIEW BLVDAddressLine1Txt
CityBRADENTONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34205ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT STEELEPersonNm
Person TitleCEOPersonTitleTxt
Phone9412044970PhoneNum
Signature2022-01-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTARAH VAN FOSSEN EAPreparerPersonNm
PTINP00419177PTIN
Phone9417085300PhoneNum
Preparation2022-01-07PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerSCOTT STEELEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12507 RIVERVIEW BLVDAddressLine1Txt
CityBRADENTONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34205ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$63,545GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressUSMSI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionSEARCH & RESCUE, WATER SAFETY AND DIVER EDUCATION, INSTRUCTION AND TRAINING, DISASTER RESPONSE, ARTIFICIAL REEF DEPLOYMENT, OCEAN CLEAN UP.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$20,360PYContributionsGrantsAmt
CY Contributions Grants$63,545CYContributionsGrantsAmt
PY Program Service Revenue$42,157PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,204,003PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,266,520PYTotalRevenueAmt
CY Total Revenue$63,545CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$2PYBenefitsPaidToMembersAmt
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$511,463PYOtherExpensesAmt
CY Other Expenses$142,099CYOtherExpensesAmt
PY Total Expenses$511,465PYTotalExpensesAmt
CY Total Expenses$142,099CYTotalExpensesAmt
PY Revenues Less Expenses$755,055PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$78,554CYRevenuesLessExpensesAmt
Total Assets BOY$1,174,053TotalAssetsBOYAmt
Total Assets EOY$960,186TotalAssetsEOYAmt
Total Liabilities BOY$183,690TotalLiabilitiesBOYAmt
Total Liabilities EOY$167,460TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$990,363NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$792,726NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEARCH & RESCUE, WATER SAFETY AND DIVER EDUCATION, INSTRUCTION AND TRAINING, DISASTER RESPONSE, ARTIFICIAL REEF DEPLOYMENT, OCEAN CLEAN UP.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,092ExpenseAmt
DescARTIFICIAL REEF DEPLOYMENT DISASTERRESPONSE HURRICANE SERVICES, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS, ARTIFICIAL REEF DEPLOYMENT 07/16/18, DISASTER RESPONSE HURRICANE SERVICES TO FL AND PR, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$83,187ExpenseAmt
DescARTIFICIAL REEF DEPLOYMENT DISASTERRESPONSE HURRICANE SERVICES, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS, ARTIFICIAL REEF DEPLOYMENT 07/16/18, DISASTER RESPONSE HURRICANE SERVICES TO FL AND PR, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$83,187TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$89,279TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
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
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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 PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSCOTT STEELEPersonNm
Phone9412044970PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12507 RIVERVIEW BLVDAddressLine1Txt
CityBRADENTONCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34205ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JAMES FARGUHARSON
BOARD MEMEBEYes (X)$0$0$0
YUMIKO KADOTA
ACCOUNTANTYes (X)$0$0$0
BARRY LAMB
ADVISORYes (X)$0$0$0
SUSANNE MATHAEY-RUFFINI
ADVISORYes (X)$0$0$0
WILLIAM POULIS
LEGAL COUNSEYes (X)$0$0$0
PHILIP SCHWARTZ
BOARD MEMBERYes (X)$0$0$0
LINNEA STEELE
ADVISORYes (X)$0$0$0
SCHYLER STEELE
ADVISORYes (X)$0$0$0
WILLIAM JENNINGS
VICE CHAIRMA$0$0$0Yes (X)
KAREN NETZEL
SECRETARY$0$0$0Yes (X)
SCOTT STEELE
CEO$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$63,545AllOtherContributionsAmt
Total Contributions$63,545TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,545TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$83,187TotalAmt
Program Services$83,187ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
SUBSTATION REPAIRS$9,346$9,346
REAL ESTATE TAXES$8,480$8,480
LIABILITY INSURANCE$7,307$7,307
SUPPLIES$5,479$5,479

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$28,300TotalAmt
Program Services$6,092ProgramServicesAmt
Management And General$22,208ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$142,099TotalAmt
Program Services$89,279ProgramServicesAmt
Management And General$52,820ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$233,404BOYAmt
EOY$66,621EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$23,500BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$981,958LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$93,224LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$911,946BOYAmt
EOY$888,734EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$5,203BOYAmt
EOY$4,831EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,174,053BOYAmt
EOY$960,186EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$183,690BOYAmt
EOY$167,460EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$183,690BOYAmt
EOY$167,460EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$990,363BOYAmt
EOY$792,726EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$990,363BOYAmt
EOY$792,726EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,174,053BOYAmt
EOY$960,186EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$78,554ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$147,833PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$28,750OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Test Public SafetyYes (X)TestPublicSafetyInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$256,000OtherCostOrOtherBasisAmt
Book Value$256,000BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$256,000TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 1, ITEM BMISSING DEPRECIATION SCHEDULE FOR NEW SUBSTATION AND LEASEHOLD IMPROVEMENTS, CORRECT DEPRECIATION SCHEDULE AND CAPITALIZED RELATED SUBSTATION EXPENSES TO THE DEPRECIATION SCHEDULE. CAPITALIZED NEW VESSEL AND VEHICLE ASSETS PURCHASED IN 2019. CORRECTED BEGINNING AND ENDING BALANCE SHEET ACCOUNT INFORMATION.
FORM 990, PAGE 2, PART III, LINE 4DARTIFICIAL REEF DEPLOYMENT DISASTERRESPONSE HURRICANE SERVICES, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS, ARTIFICIAL REEF DEPLOYMENT 07/16/18, DISASTER RESPONSE HURRICANE SERVICES TO FL AND PR, PERSONAL WATERCRAFT RESCUE TRAINING FOR FIRST RESPONDERS.
FORM 990, PAGE 6, PART VI, LINE 11BDOCUMENTATION AVAILABLE UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 12CDOCUMENTATION AVAILABLE UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 15ADOCUMENTATION AVAILABLE UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 15BDOCUMENTATION AVAILABLE UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTATION AVAILABLE UPON REQUEST
FORM 990, PART IX, LINE 24EAUTO FUEL EXPENSE 0 4,680 0 CITY WATER 0 4,330 0 CONSTRUCTION COSTS 2,929 0 0 INTERNET EXPENSE 0 2,392 0 FPL 0 1,844 0 FEMA FLOOD INSURANCE 0 1,813 0 PROF DRAFTING FEES 1,703 0 0 VEHICLE REPAIRS 0 1,507 0 TREE SERVICE 0 1,500 0 ARTIFICIAL REEFS 1,460 0 0 LAWN SERVICE 0 1,200 0 SECURITY 0 1,040 0 PROFESSIONAL SERVICES 0 692 0 SOFTWARE 0 385 0 BANK FEES 0 240 0 WEBSITE UPGRADE 0 218 0 STORAGE RENTAL 0 147 0 VEHICLE REGISTRATIONS 0 137 0 SUBSCRIPTIONS 0 83 0 TOTAL 6,092 22,208 0
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE 28,750

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.