2025-11-13T09:42:51-05:00 2024-12-31 820886446 TYSON CHILDRESS PLLC PO BOX 506 LOCUST NC 28097 990 2024-10-02 331291330 OPERATION HELO INC OPER 9846872490 19824 WEST CATAWBA AVENUE SUITE E CORNELIUS NC 28031 RICK RUFFIN DIRECTOR/TREASURER 9846872490 2025-11-12 true true CHRISTIAN S CHILDRESS CPA P02310812 7048881272 2025-11-12 2024 2025-03-06 01:10:19Z X X TONY MARKS 19824 WEST CATAWBA AVENUE SUITE E CORNELIUS NC 28031 5314926 false X WWW.OPERATIONHELO.ORG X 2024 NC OPERATION HELO IS A VOLUNTEER-LED DISASTER RELIEF ORGANIZATION BRINGING HELP AND HOPE FROM THE SKIES. USING THE POWER OF AVIATION AND A COALITION OF SKILLED VOLUNTEERS, VETERANS, AND PILOTS, WE REACH THE UNREACHABLE IN THEIR DARKEST HOURS. WE DELIVER LIFE-SAVING SUPPORT, BRIDGE THE GAPS TRADITIONAL RELIEF CANNOT, AND STAY UNTIL RECOVERY IS COMPLETE. NO COMMUNITY SHOULD FACE DISASTER ALONE, AND WE MAKE SURE THEY NEVER DO. 5 3 0 600 0 5314676 0 250 0 5314926 0 0 48317 0 20926 333554 381871 4933055 4971426 38371 4933055 X OPERATION HELO IS A VOLUNTEER-LED DISASTER RELIEF ORGANIZATION BRINGING HELP AND HOPE FROM THE SKIES. USING THE POWER OF AVIATION AND A COALITION OF SKILLED VOLUNTEERS, VETERANS, AND PILOTS, WE REACH THE UNREACHABLE IN THEIR DARKEST HOURS. WE DELIVER LIFE-SAVING SUPPORT, BRIDGE THE GAPS TRADITIONAL RELIEF CANNOT, AND STAY UNTIL RECOVERY IS COMPLETE. NO COMMUNITY SHOULD FACE DISASTER ALONE, AND WE MAKE SURE THEY NEVER DO. false false 189393 2809566 OUR RESPONSE PROGRAM SUPPORTED RAPID MOBILIZATION FOLLOWING SEVERE WEATHER AND FLOODING IN NORTH CAROLINA. WORKING ALONGSIDE LOCAL EMERGENCY MANAGEMENT AND FIRE/EMS, WE STAGED EQUIPMENT, ESTABLISHED SAFE ACCESS/LANDING ZONES, AND MOVED CRITICAL SUPPLIES INTO ISOLATED COMMUNITIES. VOLUNTEER TEAMS EXECUTED AIR AND GROUND LOGISTICS TO ACCELERATE RELIEF, REDUCE RESPONDER FATIGUE, AND SHORTEN THE TIME TO COMMUNITY STABILIZATION (SEE VOLUNTEER METRICS REPORTED IN SCHEDULE O). 95532 2227273 OUR RECOVERY PROGRAM SUSTAINED FAMILIES THROUGH TEMPORARY HOUSING SUPPORT (INCLUDING PURCHASED/DONATED CAMPER HOMES) AND ESSENTIAL HOUSEHOLD STABILIZATION WHERE DISASTERS CAUSED PROLONGED DISPLACEMENT. IN PARTNERSHIP WITH LOCAL OFFICIALS AND COMMUNITY GROUPS, WE COORDINATED PLACEMENTS AND PROVIDED SEASONAL ESSENTIALS WHERE NEEDED, PRIORITIZING THE MOST VULNERABLE HOUSEHOLDS. THESE ACTIVITIES COMPLEMENT RESPONSE OPERATIONS AND IMPROVE LONG TERM RESILIENCE. 284925 true true false false false false false false false false true false true false false false false false false false false false false false false false false false false false false true false true false true false true true false false false false false false false false true 6 0 0 false false false false false false false false X 5 3 true false false true false false false true true false false true true true true false false false false false X OPERATION HELO INC OPERATION HELO INC 9846872490 19824 WEST CATAWBA AVENUE SUITE E 19824 WEST CATAWBA AVENUE SUITE E CORNELIUS NC 28031 MATT MCSWAIN EXECUTIVE DI 20.00 X X 26024 0 0 ERIC ROBINSON DIRECTOR/SEC 20.00 X X 22293 0 0 TONY MARKS CHAIRMAN 5.00 X 0 0 0 RICK RUFFIN DIRECTOR/TRE 10.00 X 0 0 0 GREG SIMMONS VICE CHAIRMA 5.00 X 0 0 0 48317 false false false 5314676 214424 5314676 250 250 5314926 250 X 48317 43486 2416 2415 19385 19385 19808 13199 6609 9225 9225 15000 13500 1500 3626 194 3432 8470 8470 67 67 13394 13394 SMALL TOOLS & EQUIPMENT 58408 58408 SUPPLIES 38077 38077 REIMBURSABLE EXPENSES 36832 21939 14893 FUEL 31021 31021 80241 65033 15208 381871 284925 76020 20926 1105331 500250 871156 16500 67 16433 2478256 0 4971426 38371 0 38371 X -29282 4962337 0 4933055 0 4971426 4933055 X false false X 5314676 5314676 5314676 5314676 471253 4843423 5314676 250 0.91130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16500 67 16433 16433 DISASTER AREAS CAMPERS 2268571 C DISASTER AREA CAMPERS - IN KIND 209685 C 2478256 MATT MCSWAIN EXECUTIVE DIRECTOR SEE SCHEDULE L PART V true ERIC ROBINSON SECRETARY/DIRECTOR SEE SCHEDULE L PART V true N777NC LLC OWNED BY OFFICER EQUIPMENT PURCHASE X 569564 569564 false false false BUSH BLADE AVIATION LLC OFFICER OWNED FUNDRASING PLATFORM FUNDS X 301592 301592 false false false 871156 ACME AEROFAB LLC ACME AEROFAB LLC OFFICER OWNED 35755 LABOR/EXPENSE REIMB. false ACME AEROFAB LLC ACME AEROFAB LLC OFFICER OWNED 15000 ACCRUED LEASE false LAKE NORMAN LAW FIRM LAKE NORMAL LAW FIRM DIRECTOR OWNED 19385 LEGAL SERVICES false MATT MCSWAIN MATT MCSWAIN OFFICER 12500 PURCHASE FOR FORD false SCHEDULE L, PART V ADDITIONAL INFORMATION - EXCESS BENEFIT TRANSACTION FROM CURRENT YEAR: MATT MCSWAIN IN HIS CAPACITY AS EXECUTIVE DIRECTOR OF OHI, PURCHASED EQUIPMENT WITHOUT PRIOR APPROVAL OF THE BOARD OF DIRECTORS OF OHI. SOME EQUIPMENT PURCHASED WAS PURCHASED BY LLCS OWNED BY MR. MCSWAIN, WHICH EQUITY INTERESTS (AND THE TITLE OF THE EQUIPMENT) WAS TRANSFERRED BACK TO OHI IN Q2 OF 2025. THE BOARD BELIEVES THESE FUNDS WERE TRANSFERRED AS A RESULT OF A MISCOMMUNICATION BETWEEN THE BOARD AND MR. MCSWAIN. MR. MCSWAIN IS NO LONGER A MEMBER OF THE BOARD OF DIRECTORS OR AN OFFICER OF OHI. ERIC ROBINSON IN HIS CAPACITY AS SECRETARY/DIRECTOR OF OHI, TRANSFERRED FUNDS RECEIVED ON A FUNDRAISING PLATFORM TO A BANK ACCOUNT OWNED BY AN ENTITY UNDER MR. ROBINSON'S CONTROL. THESE FUNDS WERE TRANSFERRED BACK TO OHI, AND/OR UTILIZED TO PAY EXPENSES OF OHI AS APPROVED BY THE BOARD OF DIRECTORS OF OHI. THE BOARD BELIEVES THESE FUNDS WERE TRANSFERRED AS A RESULT OF A MISCOMMUNICATION BETWEEN THE BOARD AND MR. ROBINSON. ADDITIONAL INFORMAITON - LOANS TO/FROM INTERESTED PERSONS: LOANS/RECEIVABLES FROM OFFICERS/RELATED ENTITIES FROM N777NC LLC AND BUSH BLADE AVIATION LLC THAT WERE OUTSTANDING AS OF DECEMBER 31, 2024 WERE FULLY SATISFIED/COLLECTED IN 2025. X 739 FAIR MARKET VALUE X 1 4000 FAIR MARKET VALUE X CAMPERS 7 209685 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION OPERATION HELO IS A VOLUNTEER-LED DISASTER RELIEF ORGANIZATION BRINGING HELP AND HOPE FROM THE SKIES. USING THE POWER OF AVIATION AND A COALITION OF SKILLED VOLUNTEERS, VETERANS, AND PILOTS, WE REACH THE UNREACHABLE IN THEIR DARKEST HOURS. WE DELIVER LIFE-SAVING SUPPORT, BRIDGE THE GAPS TRADITIONAL RELIEF CANNOT, AND STAY UNTIL RECOVERY IS COMPLETE. NO COMMUNITY SHOULD FACE DISASTER ALONE, AND WE MAKE SURE THEY NEVER DO. FORM 990, PAGE 1, PART I, LINE 6 THE NUMEROUS VOLUNTEERS OF OPERATION HELO, INC. HAVE PROVIDED NEEDED ASSITANCE IN THE VARIOUS MISSIONS OF THE ENTITY. THESE INCLUDE (1) AIR MISSIONS: OVER 4,000 HELICOPTER MISSIONS SPANNING 5,273 SQUARE MILES PROVIDING RAPID RESPONSE. THESE MISSIONS DELIVERED CRITICAL AID (2,000,000+ POUNDS OF SUPPLIES) AND URGENT EVACUATIONS (450+). ADDITIONALLY, VOLUNTEERS HAVE HELPED ESTABLISH 167 LANDING ZONES CREATING SAFE ACCESS POINTS IN THE HEART OF DISASTER ZONES. (2) CAMPER MISSIONS: VOLUNTEERS HAVE DELIVERED CAMPERS WHICH PROVIDED SHELTER AND HOPE TO FAMILIES DISPLACED FROM THEIR HOMES. (3) WINTER WARMTH: PROVIDED HOLIDAY MEALS AND GIFTS TO FAMILIES AND CHILDREN IMPACTED BY NATURAL DISASTERS. PROVIDED WARMTH TO FAMILIES THROUGH HEATING EQUIPMENT/FUELS. (4) RESTORING ROOTS & REBUILDING LIVES: PURCHASED BUILDING SUPPLIES FOR REPAIRS TO DAMAGED HOMES. FORM 990, PAGE 6, PART VI, LINE 2 LAKE NORMAN LAW TONY MARKS DIRECTOR DIRECTOR BUSINESS ATTORNEY FORM 990, PAGE 6, PART VI, LINE 5 ON SEPTEMBER 27, 2024, HURRICANE HELENE BROUGHT SEVERE WEATHER, HISTORIC FLOODING, AND WIDESPREAD DAMAGE TO WESTERN NORTH CAROLINA. OPERATION HELO, INC. (OHI) WAS ORGANIZED ON OCTOBER 2, 2024, AS A NORTH CAROLINA NONPROFIT TO ASSIST WITH WIDESPREAD RECOVERY EFFORTS FOCUSED ON GETTING MUCH NEEDED RESOURCES TO DEVASTATED AREAS. ON NOVEMBER 27, 2024, OHI RECEIVED FEDERAL RECOGNITION AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), WITH RETROACTIVE STATUS TO OCTOBER 2, 2024. OHI CONTINUES TO PROVIDE DISASTER RESPONSE, VOLUNTEER AIR AND GROUND SERVICES, FIRST-RESPONDER AND EMERGENCY MANAGEMENT SUPPORT, AND SUPPLIES AND TEMPORARY HOUSING THROUGHOUT THE UNITED STATES. DURING THE 2025 TAX YEAR, THE ORGANIZATION BECAME AWARE OF A SIGNIFICANT DIVERSION OF ITS ASSETS. WITHOUT THE KNOWLEDGE OR APPROVAL OF OHIS BOARD OF DIRECTORS (BOARD), TWO INDIVIDUALS WHO WERE ALSO OFFICERS OF THE COMPANY, ENGAGED IN THE UNAUTHORIZED USE OF ORGANIZATIONAL FUNDS TO ACQUIRE AND/OR HOLD TITLE TO ASSETS AND TO TRANSFER FUNDS TO ACCOUNTS OUTSIDE OF THE ORGANIZATIONS CONTROL. BETWEEN OCTOBER 2024 AND MARCH 2025, OHI FUNDS WERE USED AS FOLLOWS: 125,000 FOR A TRAILER, 124,064 FOR VEHICLES, AND 690,000 FOR CAPITAL EQUIPMENT INCLUDING AIRCRAFT EQUIPMENT. ADDITIONALLY, APPROXIMATELY 312,992 OF ONLINE FUNDRAISING PROCEEDS WERE TRANSFERRED TO A LIMITED LIABILITY COMPANY FORMED BY ONE INDIVIDUAL. A PORTION OF THOSE FUNDS WERE USED FOR DISBURSEMENTS MADE ON BEHALF OF OHI, INCLUDING A 75,000 PAYMENT TO A RELATED PARTY. THE AGGREGATE DIVERTED AMOUNTS EXCEEDED THE 990 REPORTING THRESHOLD. DURING THIS PERIOD, OHI AND THE OTHER INDIVIDUALS ON THE BOARD NEITHER KNEW NOR HAD REASON TO KNOW OF THESE TWO INDIVIDUALS UNAUTHORIZED PURCHASES. OHI DISCOVERED THESE MATTERS IN APRIL 2025 AND BEGAN TO PROMPTLY ADDRESSED THEM. THE BOARD CONVENED, AND THE SPECIFIC INDIVIDUAL PRIMARILY RESPONSIBLE FOR THE UNAUTHORIZED PURCHASES RESIGNED. TO MAKE OHI FINANCIALLY WHOLE TO THE GREATEST EXTENT POSSIBLE, THE BOARD SECURED OWNERSHIP OR RETITLING OF ASSETS TO THE ORGANIZATION (INCLUDING OBTAINING 100% OWNERSHIP OF EQUITY INTERESTS IN ENTITIES HOLDING OHI ASSETS), RECOVERED FUNDS TO THE EXTENT PRACTICABLE, AND DIRECTED DISPOSITION OF UNNECESSARY ASSETS, WITH THE PROCEEDS APPLIED TO FURTHER OHIS EXEMPT PURPOSES AND MISSION. ADDITIONALLY, ALL UNUSED FUNDS RAISED ON THE ONLINE PLATFORM WERE RETURNED TO OHI IN JULY 2025, AND OHI HAS ENSURED THAT ANY UNRETURNED FUNDS WERE UTILIZED FOR THE ORGANIZATIONS BENEFIT. THE ORGANIZATION RECORDED RECEIVABLES TO REFLECT AMOUNTS DUE BACK FROM THE RELATED ENTITIES AND INDIVIDUALS AS OF DECEMBER 31, 2024, AND SUBSTANTIALLY ALL OF OHIS ASSETS HAVE BEEN RECOVERED AS OF JULY 31, 2025. NO FOUNDATION MANAGER AUTHORIZED, APPROVED, OR KNOWINGLY PERMITTED THE DIVERSION. OHI AND ITS BOARD UNDERSTAND SUCH TRANSACTIONS ARE IMPERMISSIBLE AND OHI HAS IMPLEMENTED AND CONTINUES TO IMPLEMENT CONTROLS AND PROCEDURES AND ENHANCED GOVERNANCE AND OVERSIGHT TO AVOID SUCH TRANSACTIONS IN THE FUTURE. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO ELECTRONIC FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES THAT OFFICERS, DIRECTORS AND KEY EMPLOYEES DISCLOSE ANY FINANCIAL INTERESTS IN ENTITIES THAT DO BUSINESS WITH THE ORGANIZATION ANNUALLY. OFFICERS AND DIRECTORS SHALL RECUSE THEMSELVES FROM ANY DISCUSSION OR VOTE CONCERNING A TRANSACTION WHERE A CONFLICT OF INTEREST MAY EXIST. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 IS HELD ONSITE AT THE CORPORATE OFFICE OF THE ENTITY AND IS AVAILABLE FOR PUBLIC INSPECTION BY ANYONE WHO MAKES THE REQUEST. THE BOARD OF DIRECTORS MAY ALSO BE CONTACTED TO MAKE THIS REQUEST. FORM 990, PART IX, LINE 24E SUBCONTRACTOR COSTS 26,413 0 0 MEALS 10,951 5,385 0 SALES TAX 9,476 0 0 REBUILDING 9,000 0 0 BANK SERVICE CHARGES 0 3,768 0 FLIGHT FEES 3,575 0 0 PILOT RECOGNITION 3,014 0 0 OTHER BUSINESS EXPENSES 0 2,256 0 SOCIAL MEDIA 0 2,100 0 HEATING SUPPLIES 2,000 0 0 BUSINESS LICENSES 0 1,099 0 REPAIR & MAINTENANCE 535 0 0 CHARITABLE DONATION 0 400 0 JANITORIAL 0 200 0 POSTAGE 69 0 0 TOTAL 65,033 15,208 0