2015-11-03T08:42:40-06:00 2014-12-31 420714325 RSM US LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2014-01-01 520808385 US NAVAL SEA CADET CORPS USNA 7032436910 2300 WILSON BLVD NO 200 ARLINGTON VA 222015424 JAMES E MONAHAN EXECUTIVE DIRECTOR 7032436910 2015-10-28 1 YONG ZHANG P01249785 7033366400 2014 2016-02-25 16:41:14Z JAMES E MONAHAN 2300 WILSON BLVD NO 200 ARLINGTON VA 222015424 5129333 0 X WWW.SEACADETS.ORG X 1958 VA PROVIDE BASIC AND ADVANCED TRAINING OPPORTUNITIES IN NAVY, U.S. COAST GUARD, AND DOD MILITARY AND PROFESSIONAL AREAS WITHIN AN ALCOHOL, TOBACCO, AND GANG-FREE ENVIRONMENT FOR YOUNG PEOPLE. PROVIDE SCHOLARSHIP GRANTS TO DESERVING SEA CADETS AT THE COLLEGE/TECH TRAINING LEVEL. 24 24 10 3206 0 0 1538399 3288491 1718248 1752724 18221 30709 69370 28898 3344238 5100822 5000 1000 0 0 678803 849174 0 0 0 2553565 4055010 3237368 4905184 106870 195638 1519180 1778467 203715 248096 1315465 1530371 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 4600554 1000 1752724 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 8300 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 TOPARTICIPATE IN CIVIC ACTIVITIES. 4600554 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 10 1 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 X JAMES E MONAHAN EXECUTIVE DIRECTOR 7032436910 2300 WILSON BLVD STE 200 ARLINGTON VA 222013308 WARREN H SAVAGE CHAIRMAN 1.00 1.00 X X 0 0 0 JOHN D STEGMAN PRESIDENT 1.00 1.00 X X 0 0 0 JOHN W ALGER VICE-PRESIDENT 1.00 X X 0 0 0 KEITH A LARSON VICE-PRESIDENT 1.00 1.00 X X 0 0 0 CHARLES T ALAIMO DIRECTOR 1.00 X 0 0 0 FRED BYUS DIRECTOR 1.00 X 0 0 0 WL CROUCH DIRECTOR 1.00 X 0 0 0 LYNN A DRUCKER DIRECTOR 1.00 X 0 0 0 TIMOTHY FLATLEY DIRECTOR 1.00 X 0 0 0 DAVID L FORD DIRECTOR 1.00 X 0 0 0 ROBIN L GRAF DIRECTOR 1.00 X 0 0 0 WILLIAM C GRIGGS DIRECTOR 1.00 X 0 0 0 SHIRLEY A HILL 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 S LUKASIEWICZ DIRECTOR 1.00 X 0 0 0 TIMOTHY D MOON 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 JACKSON C STEVENS DIRECTOR 1.00 X 0 0 0 JOHN G SUTTER DIRECTOR 1.00 1.00 X 0 0 0 ROYCEALEE WOOD DIRECTOR 1.00 X 0 0 0 GAR WRIGHT DIRECTOR 1.00 X 0 0 0 ROMNEY A WRIGHT DIRECTOR 1.00 X 0 0 0 JAMES E MONAHAN EXECUTIVE DIRECTOR 40.00 3.00 X 135799 0 7964 HENRY J NYLAND DEPUTY DIRECTOR 40.00 1.00 X 107550 0 5378 243349 0 13342 2 0 0 0 0 22793 457890 2792000 15808 3288491 TWO WEEK TRAINING 611430 1212943 1212943 ADMINISTRATIVE FEES 561499 394611 394611 SALES OF UNIFORMS 900099 145170 145170 1752724 30751 30751 24158 24158 28469 28511 -42 -42 -42 OTHER REVENUE 900099 4740 4740 4740 5100822 1752724 0 59607 1000 1000 143763 143763 606120 460161 145959 26929 23873 3056 17380 15093 2287 54982 44143 10839 1060 1060 15325 15325 170 170 10657 10657 1843 1843 85432 23453 61979 15898 15898 24569 12329 12240 11075 11075 4397 4397 TWO WEEK TRAINING 3793138 3793138 UNIFORM STORAGE & HANDL 76216 76216 BAD DEBT EXPENSE 7845 7845 LOCAL UNIT TRAINING EXP 7385 7385 4905184 4600554 304630 0 459359 497455 381038 361397 80377 164876 54044 41765 98308 35620 4400 62688 539962 650286 1519180 1778467 115482 153146 88233 94950 203715 248096 X 1264304 1438205 51161 92166 1315465 1530371 1519180 1778467 195638 19268 0 X X 0 1 X 1 1 1 X 2799703 2841763 3237537 1538399 3288491 13705893 2799703 2841763 3237537 1538399 3288491 13705893 13705893 43854 43079 47955 44179 54909 233976 3962 984 1460 45702 4740 56848 13996717 8565591 0.97920 0.97940 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME FROM EXEMPT ACTIVITIES - 2010 AMOUNT: $ 3,962. 2011 AMOUNT: $ 984. 2012 AMOUNT: $ 1,460. 2013 AMOUNT: $ 45,702. 2014 AMOUNT: $ 4,740. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 205 0 0 1 23606 0 0 23811 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 AN INCREASE IN SUCH TRAINING PROGRAMS AS SCIENCE, TECHNOLOGY, ENGINEERING AND MATH, LEADERSHIP COURSES, MEDICAL TRAINING AND OTHER FIELD OPERATIONS TRAINING. THE NSCC'S LEGISLATIVE ADVOCACY IN FY14 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 THE DISTRIBUTION OF OUR ANNUAL REPORT. GRASSROOTS ADVOCACY WAS MINOR WITH LIMITED ENCOURAGEMENT FROM NATIONAL HEADQUARTERS OF OUR VOLUNTEERS TO REACH OUT TO THEIR ELECTED OFFICIALS IN SUPPORT OF THE NATIONAL PROGRAM. THE USNSCC SUBMITTED WRITTEN TESTIMONY TO THE HOUSE OF ARMED SERVICES COMMITTEE. 2560217 61605 81219 73005 12327 2617709 2263279 66710 277486 32950 14308 2560217 2175763 24150 116433 40420 12647 2263279 2185545 27218 21737 43279 15458 2175763 1679076 327445 238985 50350 9611 2185545 0.97310 0.02690 0 1 1 98308 35620 62688 62688 REFUNDABLE ADVANCES 94950 94950 X 5290704 19268 170614 189882 5100822 0 5100822 5075798 170614 170614 4905184 0 4905184 PART V, LINE 4: ENDOWMENT FUNDS ARE ONLY AVAILABLE FOR PROGRAM ACTIVITIES, GRANTS AND SCHOLARSHIP, OR GENERAL SUPPORT DESIGNATED FOR FUTURE YEARS. PART X, LINE 2: USNSCC IS EXEMPT FROM INCOME TAX ON INCOME DERIVED FROM ANY SOURCES RELATED TO ITS EXEMPT PURPOSE UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). INCOME WHICH IS NOT RELATED TO EXEMPT PURPOSES IS SUBJECT TO INCOME TAXES. USNSCC HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2014. IN ADDITION, USNSCC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION AS DEFINED IN IRC SECTION 509(A)(1). THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, USNSCC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT EVALUATED USNSCC'S TAX POSITIONS AND CONCLUDED THAT USNSCC HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, USNSCC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. FORM 990, PART VI, SECTION B, LINE 11 IT IS POLICY THAT THE U.S. NAVAL SEA CADET CORP'S EXECUTIVE DIRECTOR, THE CHAIRMAN OF THE BOARD OF DIRECTORS, AND THE PRESIDENT REVIEWS THE FORM 990 THAT IS FILED ON THE ORGANIZATIONS 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. 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 XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. FORM 990, PART VI, SECTION B, QUESTION 12(A) 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. 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) 7 N/A 0 US NAVAL SEA CADET FOUNDATION INC 2300 WILSON BLVD STE 200 ARLINGTON VA 22201 562408734 PROVIDE SCHOLARSHIPS AND FUNDS FOR POST-SECONDARY EDUCATION AND TRAINING MA 501(C)(3) LINE 11C, III-FI N/A 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0