2021-11-11T18:23:17-06:00 2020-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2020-01-01 520808385 US NAVAL SEA CADET CORPS USNA 7032436910 2300 WILSON BOULEVARD NO 200 ARLINGTON VA 222015435 ANDREW LENNON EXECUTIVE DIRECTOR 7032436910 2021-11-11 1 ANDREW LENNON 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ANDREW LENNON 2300 WILSON BOULEVARD NO 200 ARLINGTON VA 222015435 5830825 0 X WWW.SEACADETS.ORG X 1958 VA SEE PART III, LINE 1. 21 21 21 5000 0 0 6644243 4884480 2607197 791725 49382 16672 121471 137948 9422293 5830825 89650 35500 0 0 2005950 2283149 0 0 0 6891662 3359181 8987262 5677830 435031 152995 3321716 5528516 1164726 2862073 2156990 2666443 X TO GIVE YOUNG PEOPLE MENTAL, MORAL, AND PHYSICAL TRAINING THROUGH THE MEDIUM OF NAVAL AND OTHER INSTRUCTION, WITH THE OBJECTIVE OF DEVELOPING PRINCIPLES OF PATRIOTISM AND GOOD CITIZENSHIP, INSTILLING IN THEM A SENSE OF DUTY, DISCIPLINE, SELF-RESPECT, SELF-CONFIDENCE, AND A RESPECT FOR OTHERS. TO ENCOURAGE YOUNG AMERICANS TO DEVELOP AN INTEREST AND SKILL IN BASIC SEAMANSHIP AND ITS NAVAL ADAPTATIONS, AND TRAIN THEM IN SEAGOING SKILLS IN A DRUG-FREE, ALCOHOL-FREE, GANG-FREE ENVIRONMENT. 0 0 4222546 35500 907678 TO DEVELOP AN INTEREST AND SKILL IN SEAMANSHIP AND PROVIDE INSTRUCTION IN LEADERSHIP, COURAGE AND COMMITMENT, THE USNSCC TRAINING PROGRAM ACQUAINTS CADETS WITH CPR AND FIRST AID, SWIMMING, LIFESAVING AND WATER SAFETY, HEALTH AND HYGIENE IN A DRUG-FREE, GANG-FREE ENVIRONMENT THROUGH LECTURES AND HANDS-ON PRACTICE.THE STANDARDIZED TRAINING PROGRAM PROVIDES APPROXIMATELY 8,300 TRAINING OPPORTUNITIES AT NAVY OR COAST GUARD BASES, SHIPS AND AIRCRAFT SQUADRONS. CADETS HAVE A DIVERSE SELECTION OF ADVANCED TRAINING INCLUDING AVIATION, SHIP PROPULSION SYSTEMS, SUBMARINE SYSTEMS, MEDICAL/HOSPITAL/SURGICAL, LEGAL/JAG CORPS, HOMELAND SECURITY, NAVY SEAL, BASIC MARINE MAMMAL SCIENCES, SAILING, SCUBA DIVING, AMPHIBIOUS OPERATIONS, MATH, ENGINEERING AND MUCH MORE.THE PROGRAM EMPHASIZES LEADERSHIP SKILLS, WHILE CADETS ARE EXPOSED TO A VARIETY OF CIVILIAN AND MILITARY CAREER OPPORTUNITIES AND ENCOURAGED TO PARTICIPATE IN CIVIC ACTIVITIES. 4222546 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 26 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X ANDREW LENNON 7032436910 2300 WILSON BOULEVARD NO 200 ARLINGTON VA 222015435 TIMOTHY D MOON CHAIRMAN 1.00 X X 0 0 0 LYNN ATKINSON VICE CHAIRMAN 1.00 X X 0 0 0 GARY R GERTZ VICE PRESIDENT 1.00 X X 0 0 0 ROBIN GRAF MOON VP THEN INTERIM E.D. (EFF. 12/5/20) 1.00 X X 0 0 0 KEITH A LARSON VICE PRESIDENT 1.00 X X 0 0 0 ALLIE LESLIE VICE PRESIDENT 1.00 X X 0 0 0 HENRY J NYLAND TREASURER 1.00 X X 0 0 0 ANNIE ANDREWS DIRECTOR 1.00 X 0 0 0 SEAN CROSS DIRECTOR 1.00 X 0 0 0 BRANDON EARHART DIRECTOR 1.00 X 0 0 0 DAVID L FORD DIRECTOR 1.00 X 0 0 0 JR HALEY DIRECTOR 1.00 X 0 0 0 WILLIAM R KELLER DIRECTOR 1.00 X 0 0 0 THOMAS O KLOMPS DIRECTOR 1.00 X 0 0 0 JAMES MALLOY DIRECTOR 1.00 X 0 0 0 THOMAS J O'MALLEY JR DIRECTOR 1.00 X 0 0 0 VINCENT W PATTON III DIRECTOR 1.00 X 0 0 0 JAMES T SKETCHLEY DIRECTOR 1.00 X 0 0 0 JOHN G SUTTER DIRECTOR 1.00 X 0 0 0 ROYCEALEE WOOD DIRECTOR 1.00 X 0 0 0 RONNEY A WRIGHT DIRECTOR 1.00 X 0 0 0 PAUL ZAMBERNARDI EXECUTIVE DIRECTOR (THROUGH 12/4/20) 40.00 X 212580 0 10629 DAVID HULL DEPUTY DIRECTOR 40.00 X 169083 0 28683 RICHARD QUEST ASSISANT DEPUTY DIRECTOR 40.00 X 140267 0 28127 KATHERINE RIZZO DIRECTOR OF FINANCE 40.00 X 102772 0 7764 624702 0 75203 4 0 1 0 HUNTON ANDREWS KURTH LLP PO BOX 405759 ATLANTA GA 303845759 LEGAL SERVICES 102160 COASPIRE LLC 4031 UNIVERSITY DRIVE SUITE 100 FAIRFAX VA 22031 LOBBYING 102000 2 6221 535500 4292437 50322 4884480 REGISTRATION FEES 900099 530057 530057 TRAINING FEES 900099 261668 261668 791725 16672 16672 17085 17085 115953 0 115953 115953 OTHER REVENUE 900099 4910 4910 4910 5830825 907678 0 38667 35500 35500 699905 344866 355039 1210633 957961 252672 39801 32291 7510 188131 123422 64709 144679 96947 47732 102160 102160 113897 60755 53142 102000 102000 329826 261633 68193 1399 1399 371187 290370 80817 7183 7183 126699 71365 55334 17243 4567 12676 13814 13814 151233 177225 -25992 TRAINING 1420031 1403233 16798 DUES & SUBSCRIPTIONS 452345 359926 92419 UNIFORMS 146156 2054 144102 TAXES 395 395 3613 431 3182 5677830 4222546 1455284 0 1397048 3901911 524757 669591 179842 129055 924 54520 99371 439604 396093 17325 43511 1019169 813208 3321716 5528516 259684 249468 905042 2612605 1164726 2862073 X 2067280 2576733 89710 89710 2156990 2666443 3321716 5528516 X 152995 28958 327500 X 0 1 X 1 1 1 X 3375307 3411303 5422191 6644243 4884480 23737524 3375307 3411303 5422191 6644243 4884480 23737524 146704 23590820 45093 61418 67914 82778 33757 290960 492 13395 8990 16026 4910 43813 24072297 9734200 0.98000 0.98510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 102000 0 0 102000 0 PART II-B, LINE 1: THE LOBBYING WORK OF THE U.S. NAVAL SEA CADET CORPS ADVANCES THE TAX-EXEMPT PURPOSES OF THE ORGANIZATION, WITH A FOCUS ON PROVIDING BASIC AND ADVANCED TRAINING OPPORTUNITIES IN MILITARY, MARINE AND PROFESSIONAL AREAS FOR AMERICA'S YOUTH. THE USNSCC ADVOCATED FOR AN APPROPRIATIONS INCREASE IN SUCH TRAINING PROGRAMS AS SCIENCE, TECHNOLOGY, ENGINEERING AND MATH, LEADERSHIP COURSES, MEDICAL TRAINING AND OTHER FIELD OPERATIONS TRAINING. THE UNSCC'S LEGISLATIVE ADVOCACY WAS FOCUSED ON VISITS WITH LEGISLATIVE STAFFS REGARDING PROGRAM ACTIVITY IN THEIR DISTRICT OR STATE, AS WELL AS ON THE STATUS OF OUR NATIONAL PROGRAM AND FEDERAL FUNDING, SOMETIMES ACCOMPLISHED THROUGH DISTRIBUTION OF OUR ANNUAL REPORT. 25690 22123 3567 413914 373970 39944 43511 REFUNDABLE ADVANCE 2612605 2612605 X 6391328 28958 204045 327500 560503 5830825 0 5830825 5881875 204045 204045 5677830 0 5677830 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2020, USNSCC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PPP LOAN THAT WAS REPORTED AS A CONDITIONAL GRANT ON THE 327,500. FINANCIAL STATEMENTS, BUT HAS NOT OFFICALLY BEEN GRANTED FORGIVNESS DURING THE TAX PERIOD. HOWEVER, PRIOR TO FILING THE FORM 990, ORGANIZATION RECEIVED FULL FORGIVENESS FROM THE SBA. 1 SCHOLARSHIPS 16 35500 PART I, LINE 2: THE ORGANIZATION PROVIDES THE SCHOLARSHIP AMOUNTS DIRECTLY TO THE UNIVERSITIES, ON BEHALF OF THE SHOLARSHIP RECIPIENTS, AND NO MONITORING IS NEEDED. X 1 0 0 0 0 0 0 1 0 PAUL ZAMBERNARDI EXECUTIVE DIRECTOR (THROUGH 12/4/20) 198660 0 0 0 13920 0 10629 0 0 0 223209 0 0 0 DAVID HULL DEPUTY DIRECTOR 162432 0 6651 0 0 0 8454 0 20229 0 197766 0 0 0 RICHARD QUEST ASSISANT DEPUTY DIRECTOR 135066 0 5201 0 0 0 7013 0 21114 0 168394 0 0 0 PART I, LINE 4A PAUL ZAMBERNARDI RECEIVED A SEVERANCE PAYMENT OF $13,290. PART I, LINE 7 THE FOLLOWING EMPLOYEES RECEIVED BONUSES: DAVID HULL $6,651 RICHARD QUEST $5,201 KATHERINE RIZZO $6,357 FORM 990, PART VI, SECTION A, LINE 2 ROBIN GRAF MOON AND TIMOTHY MOON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B IT IS POLICY THAT THE U.S. NAVAL SEA CADET CORP'S FINANCE COMMITTEE, EXECUTIVE DIRECTOR, AND THE CHAIRMAN OF THE BOARD OF DIRECTORS, REVIEWS THE FORM 990 THAT IS FILED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. A BOARD RESOLUTION IS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE U. S. NAVAL SEA CADET CORPS HAS A WRITTEN CONFLICT OF INTEREST POLICY STATING THAT ALL DIRECTORS, OFFICERS, AGENTS, AND EMPLOYEES OF THIS ORGANIZATION SHALL DISCLOSE ALL REAL OR APPARENT CONFLICTS OF INTEREST THAT THEY DISCOVER OR THAT HAVE BEEN BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THIS ORGANIZATIONS ACTIVITIES. ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO EXECUTE AND CONFIRM COMPLIANCE WITH THIS CONFLICT OF INTEREST POLICY UPON BECOMING A MEMBER OF THIS BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF ALL EMPLOYEES IS REVIEWED BY THE EXECUTIVE DIRECTOR USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. ALL COMPENSATION ARRANGEMENTS ARE APPROVED AND DOCUMENTED BY THE CHAIRMAN OF THE BOARD. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED, AUTHORIZED, AND DOCUMENTED BY THE CHAIRMAN OF THE BOARD. THE LAST COMPENSATION REVIEW TOOK PLACE DECEMBER 2019. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND CONFLICT OF INTEREST POLICY OF OUR ORGANIZATION ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: PPP LOAN CONDITIONAL GRANT 327,500. FORM 990, PART XI, LINE 9 - OTHER CHANGE IN NET ASSETS: ON JUNE 2, 2020, USNSCC RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $327,500 UNDER THE PAYCHECK PROTECTION PROGRAM (PPP). UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MUST BE USED FOR CERTAIN EXPENDITURES WITHIN A 24-WEEK PERIOD TO ULTIMATELY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION. DURING THE YEAR ENDED DECEMBER 31, 2020, USNSCC EXPENDED AND TRACKED THE PPP FUNDS FOR PURPOSES OUTLINED IN THE CARES ACT GUIDANCE AND BELIEVES THEY HAVE MET ALL CONDITIONS SET FORTH FOR FULL FORGIVENESS. ACCORDINGLY, UNDER GUIDANCE FOUND IN FASB ASC 958-605, USNSCC HAS RECOGNIZED THE PPP FUNDING AS A CONDITIONAL GRANT BY WHICH ALL CONDITIONS HAVE BEEN MET. PER IRS INSTRUCTIONS, THE PPP LOAN REVENUE SHOULD BE RECOGNIZED IN THE YEAR THE LOAN IS FORGIVEN. CONSEQUENTLY, THE REVENUE IS NOT RECORDED ON THIS FORM 990 IN 2020, CREATING A BOOK TO TAX DIFFERENCE IN THE CURRENT YEAR. THIS DIFFERENCE WILL REVERSE IN 2021. PRIOR TO FILING THE FORM 990 THE ORGANIZATION RECEIVED FULL FORGIVENESS FROM THE SBA. NAVY LEAGUE OF THE UNITED STATES 2300 WILSON BLVD STE 200 ARLINGTON VA 22201 530116710 BE A SOURCE OF INFORMATION TO THE GENERAL PUBLIC, PROVIDE DIRECT ASSISTANCE NY 501(C)(3) LINE 7 N/A 0 US NAVAL SEA CADET FOUNDATION 2300 WILSON BLVD STE 200 ARLINGTON VA 22201 562408734 PROVIDE SCHOLARSHIPS AND FUNDS FOR POST-SECONDARY EDUCATION AND TRAINING MA 501(C)(3) LINE 12C, III-FI USNSCC 1 0 0 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 US NAVAL SEA CADET FOUNDATION C 535500 ACTUAL AMOUNT US NAVAL SEA CADET FOUNDATION L 0 ACTUAL AMOUNT US NAVAL SEA CADET FOUNDATION N 0 ACTUAL AMOUNT NAVY LEAGUE OF THE UNITED STATES K 204045 FMV--IN-KIND