EAA AVIATION FOUNDATION INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- EAA AVIATION FOUNDATION INC (EIN 39-1033301)
- Tax period
- 2012-03-01 to 2013-02-28
- Filed
- 2014-01-14
- IRS object ID
- 201430149349300448
- Schema version
- 2012v2.3
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-01-14T17:01:47-06:00 | Timestamp |
| Tax Period End Date | 2013-02-28 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Grant Thornton LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 E Wisconsin Ave | AddressLine1 |
| City | Milwaukee | City |
| State | WI | State |
| ZIP Code | 53202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-03-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391033301 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAA Aviation Foundation Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % BRIAN WIERZBINSKI | InCareOfName |
| Name Control | EAAA | NameControl |
| Phone | 9204264800 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 3086 | AddressLine1 |
| Address Line2 | Suite | AddressLine2 |
| City | Oshkosh | City |
| State | WI | State |
| ZIP Code | 549033086 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Brian Wierzbinski | Name |
| Title | CFO | Title |
| Phone | 9204264800 | Phone |
| Date Signed | 2014-01-14 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Daniel Romano | Name |
| Phone | 4142898200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Brian Wierzbinski | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 Poberezny Road | AddressLine1 |
| City | Oshkosh | City |
| State | WI | State |
| ZIP Code | 54902 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2159170 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.eaa.org/support | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1962 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | Receive, hold, and invest funds and use the earnings therefrom for the support of Experimental Aircraft Association, Inc. The foundation also holds title to and leases certain property used by EAA. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 6 | TotalNbrVolunteers |
| Total Gross UBI | 13859 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 10191 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 986421 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 444513 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1006704 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1006704 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 448490 | InvestmentIncomePriorYear |
| Investment Income Current Year | 446110 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 14814 | OtherRevenuePriorYear |
| Other Revenue Current Year | 10896 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2456429 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1908223 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1035026 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1025150 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 498043 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1812997 | OtherExpensePriorYear |
| Other Expenses Current Year | 1699014 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2848023 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2724164 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -391594 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -815941 | RevenuesLessExpensesCY |
| Total Assets BOY | 37811798 | TotalAssetsBOY |
| Total Assets EOY | 37718255 | TotalAssetsEOY |
| Total Liabilities BOY | 684908 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 460689 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 37126890 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 37257566 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | EAA AVIATION FOUNDATION IS ORGANIZED AND OPERATED IN ORDER TO SUPPORT THE EXPERIMENTAL AIRCRAFT ASSOCIATION, INC. (EAA), A SEPARATE 501(C)(3) ORGANIZATION. THE ORGANIZATION, THROUGH THE CONDUCT OF ITS ACTIVITIES, RECEIVES, HOLDS, AND INVESTS FUNDS AND USES THE EARNINGS THEREFROM FOR THE BENEFIT OF EAA AND ALSO HOLDS TITLE TO CERTAIN ASSETS INCLUDING THE ORGANIZATION'S HEADQUARTERS, OTHER BUILDINGS, AND THE AVIATION MUSEUM COLLECTION. THE ORGANIZATION IS COMPENSATED UNDER A LEASE CONTRACT WITH EAA FOR THE USE OF THESE FACILITIES AND OTHER ASSETS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 975000 | Expense |
| Grants | 975000 | Grants |
| Revenue | 0 | Revenue |
| Description | GRANT CONSISTENT WITH EAA AVIATION FOUNDATION'S PRIMARY EXEMPT PURPOSE TO EXPERIMENTAL AIRCRAFT ASSOCIATION, INC. IN SUPPORT OF THE AFFILIATED ORGANIZATION'S GENERAL OPERATIONS, SCHOLARSHIPS, INTERNSHIPS, YOUNG EAGLES PROGRAM, OTHER YOUTH EDUCATION PROGRAMS, FLIGHT SAFETY PROGRAMS, SUPPORT OF WOMEN IN AVIATION, AND AVIATION MUSEUM COLLECTIONS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 162044 | Expense |
| Grants | 0 | Grants |
| Revenue | 1006704 | Revenue |
| Description | LEASE OF OFFICE SPACE TO AN AFFILIATED EXEMPT ORGANIZATION, EXPERIMENTAL AIRCRAFT ASSOCIATION, INC. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 50150 | Expense |
| Grants | 50150 | Grants |
| Revenue | 0 | Revenue |
| Description | Disbursement of a scholarship endowment fund to a Community Foundation | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 1187194 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | true | DeductibleNonCashContributions |
| Deductible Contributions Of Art | true | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 0 | NumberOfEmployees |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form1098 C Filed | true | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | false | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | WI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
| Other Explain In Sch O | X | OtherExplainInSchO |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BRIAN WIERZBINSKI | NamePerson |
| Telephone Number | 9204264812 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3000 POBEREZNY ROAD | AddressLine1 |
| City | Oshkosh | City |
| State | WI | State |
| ZIP Code | 54902 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|---|
| Jack Pelton | |||||||
| President | 10.0 | 10.0 | X | X | 0 | 0 | 0 |
| Stuart Auerbach | |||||||
| Vice President | 10.0 | 10.0 | X | X | 0 | 0 | 0 |
| John Vette | |||||||
| Secretary/Treasurer | 10.0 | X | X | 0 | 0 | 0 | |
| Jon Jacobs | |||||||
| Trustee | 10.0 | X | 0 | 0 | 0 | ||
| Thomas W Wathen | |||||||
| Trustee | 10.0 | X | 0 | 0 | 0 | ||
| James C Ray | |||||||
| Trustee | 10.0 | X | 0 | 0 | 0 | ||
| Rodney Hightower | |||||||
| President until 10/2012 | 10.0 | 40.0 | X | X | 0 | 482433 | 12740 |
| Richard Hansen | |||||||
| Vice President until 10/2012 | 10.0 | 10.0 | X | X | 0 | 0 | 0 |
| Brian Wierzbinski | |||||||
| CFO | 10.0 | 40.0 | X | 0 | 256135 | 47480 | |
| Sean Elliott | |||||||
| Assistant Secretary | 10.0 | 40.0 | X | 0 | 157085 | 37306 | |
| Tony Wihlm | |||||||
| Controller | 10.0 | 40.0 | X | 0 | 108996 | 26105 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 1004649 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 123631 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 444513 | AllOtherContributions |
| Noncash Contributions | 137650 | NoncashContributions |
| Total Contributions | 444513 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | RENT INCOME FROM AFFILIATED ORGANIZATION | Description |
| Business Code | 531120 | BusinessCode |
| Total Revenue Column | 1006704 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1006704 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1006704 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 523865 | TotalRevenueColumn |
| Unrelated Business Revenue | 13859 | UnrelatedBusinessRevenue |
| Exclusion | $510,006 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10896 | TotalRevenueColumn |
| Exclusion | $10,896 | ExclusionAmount |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 97492 | Securities |
| Other | 75700 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 90150 | Securities |
| Other | 160797 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 7342 | Securities |
| Other | -85097 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -77755 | TotalRevenueColumn |
| Exclusion | -$77,755 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1908223 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1006704 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 13859 | UnrelatedBusinessRevenue |
| Exclusion | $443,147 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1025150 | Total |
| Program Services | 1025150 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1175 | Total |
| Management And General | 1121 | ManagementAndGeneral |
| Fundraising | 54 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6770 | Total |
| Management And General | 6770 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15106 | Total |
| Fundraising | 15106 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 171 | Total |
| Fundraising | 171 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5383 | Total |
| Fundraising | 5383 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61118 | Total |
| Program Services | 9168 | ProgramServices |
| Management And General | 51950 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 434836 | Total |
| Program Services | 52180 | ProgramServices |
| Management And General | 382656 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14019 | Total |
| Management And General | 14019 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| ADMINISTRATIVE FEES | 1100601 | 100696 | 580155 | 419750 |
| LIFE INS PREMIUM EXP- INVESTM. | 22497 | 22497 | ||
| DEVELOPMENT PROGRAM BENEFITS | 20362 | 20362 | ||
| ANNUITY PROGRAM BENEFIT PYMT | 11870 | 11870 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5106 | Total |
| Management And General | 2256 | ManagementAndGeneral |
| Fundraising | 2850 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2724164 | Total |
| Program Services | 1187194 | ProgramServices |
| Management And General | 1038927 | ManagementAndGeneral |
| Fundraising | 498043 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64541 | BOY |
| EOY | 45188 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 46037 | BOY |
| EOY | 112 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15567 | BOY |
| EOY | 31604 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 17275331 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10619692 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7090476 | BOY |
| EOY | 6655639 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19599992 | BOY |
| EOY | 19962262 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2825006 | BOY |
| EOY | 2891543 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8170179 | BOY |
| EOY | 8131907 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37811798 | BOY |
| EOY | 37718255 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 469333 | BOY |
| EOY | 274968 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 215575 | BOY |
| EOY | 185721 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 684908 | BOY |
| EOY | 460689 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23188555 | BOY |
| EOY | 23108932 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1133241 | BOY |
| EOY | 1175642 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12805094 | BOY |
| EOY | 12972992 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37126890 | BOY |
| EOY | 37257566 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37811798 | BOY |
| EOY | 37718255 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -815941 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 881309 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 65308 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1003053 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 555577 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 845838 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 986421 | CurrentTaxYearMinus1Year |
| Current Tax Year | 444513 | CurrentTaxYear |
| Total | 3835402 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1003053 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 555577 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 845838 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 986421 | CurrentTaxYearMinus1Year |
| Current Tax Year | 444513 | CurrentTaxYear |
| Total | 3835402 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 690314 | AmountsSubstContributorsTotal |
| Public Support Total170 | 3145088 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 632363 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 397674 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 451292 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 531881 | CurrentTaxYearMinus1Year |
| Current Tax Year | 534761 | CurrentTaxYear |
| Total | 2547971 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 12742 | CurrentTaxYear |
| Total | 12742 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 6396115 | TotalSupport |
| Gross Receipts From Admissions Etc | 5033520 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.49172 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.48548 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Art Public Exhibition Amts ArtPublicExhibitionAmts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | 137650 | RevenuesIncluded |
| Assets In Part X | 7780035 | AssetsInPartX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19762633 | BeginningOfYearBalance |
| Contributions | 313412 | Contributions |
| Investment Earnings Or Losses | 1175838 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1130690 | GrantsOrScholarships |
| Other Expenditures | 0 | OtherExpenditures |
| End Of Year Balance | 20121193 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 19700872 | BeginningOfYearBalance |
| Contributions | 729469 | Contributions |
| Investment Earnings Or Losses | 52014 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1175608 | GrantsOrScholarships |
| Other Expenditures | -455886 | OtherExpenditures |
| End Of Year Balance | 19762633 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17287079 | BeginningOfYearBalance |
| Contributions | 865661 | Contributions |
| Investment Earnings Or Losses | 3698881 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1026613 | GrantsOrScholarships |
| Other Expenditures | 1124136 | OtherExpenditures |
| End Of Year Balance | 19700872 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31220689 | BeginningOfYearBalance |
| Contributions | 541452 | Contributions |
| Investment Earnings Or Losses | 4949115 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1039710 | GrantsOrScholarships |
| Other Expenditures | 18384467 | OtherExpenditures |
| End Of Year Balance | 17287079 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 39689254 | BeginningOfYearBalance |
| Contributions | 1003131 | Contributions |
| Investment Earnings Or Losses | -7554866 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1174523 | GrantsOrScholarships |
| Other Expenditures | 742307 | OtherExpenditures |
| End Of Year Balance | 31220689 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.35041 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.64474 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00485 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 351456 | OtherCostOrOtherBasis |
| Book Value | 351456 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 13904563 | OtherCostOrOtherBasis |
| Depreciation | 8092033 | Depreciation |
| Book Value | 5812530 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1037928 | OtherCostOrOtherBasis |
| Depreciation | 684375 | Depreciation |
| Book Value | 353553 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 24170 | OtherCostOrOtherBasis |
| Depreciation | 24170 | Depreciation |
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1957214 | OtherCostOrOtherBasis |
| Depreciation | 1819114 | Depreciation |
| Book Value | 138100 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6655639 | TotalOfBookValueLandBuildings |
| Financial Derivatives | FinancialDerivatives | |
| Closely Held Equity Interests | CloselyHeldEquityInterests |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| LAGERS LLC | 16048 | F |
| BENE. INTEREST: PERPETUAL TRST | 2704923 | F |
| BENE. INTEREST: SPLIT AGRMNTS | 170572 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 2891543 | TotalOfBookValueSecurities |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| MUSEUM DISPLAYS AND LIBRARY | 7780035 |
| CASH SURR. VALUE - LIFE INS. | 351872 |
| INTEREST RECEIVABLE | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 8131907 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | GIFT/ANNUITY PROGRAM RESERVE | Description |
| Amount | $185,721 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 185721 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2782193 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 881309 | NetUnrealizedGainsInvestments |
| Other Revenues | 15158 | OtherRevenues |
| Revenue Not Rptd F990 | 896467 | RevenueNotRptdF990 |
| Revenue Subtotal | 1885726 | RevenueSubtotal |
| Investment Expenses Not Included | 22497 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 22497 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1908223 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2651517 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 2651517 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 22497 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 50150 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 72647 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2724164 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| COLLECTIONS OF ART AND HISTORICAL TREASURES EXEMPT PURPOSE | SCHEDULE D, PART III, LINE 4 | EAA FOUNDATION, TOGETHER WITH EAA, MAINTAINS A COLLECTION OF HISTORIC ARTIFACTS AND ARCHIVAL MATERIALS RELATED TO THE HISTORY OF RECREATIONAL AVIATION - NUMBERING APPROXIMATELY 200 AIRPLANES, 400 ENGINES, 20,000 OTHER ARTIFACTS, 20,000 BOOKS AND PERIODICALS, 1.2 MILLION PHOTOGRAPHS AND 6,000 HOURS OF FILM AND VIDEO. THOSE COLLECTIONS ARE LOANED TO THE EAA TO BE USED FOR EDUCATIONAL PURPOSES, THROUGH THE EXHIBITS AND PROGRAMS OF A WORLD-RENOWNED AVIATION MUSEUM OPEN TO THE GENERAL PUBLIC, THROUGH A PUBLIC RESEARCH LIBRARY, AND THROUGH A SERIES OF WEBSITES THAT ATTRACT IN EXCESS OF 10 MILLION VISITS PER YEAR. |
| INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS | SCHEDULE D, PART V, LINE 4 | THE INTENDED USES OF EAA AVIATION FOUNDATION, INC.'S ENDOWMENT FUNDS ARE TO PROVIDE SUPPORT TO THE EXPERIMENTAL AIRCRAFT ASSOCiation INC. FOR GENERAL OPERATIONS, SCHOLARSHIPS, INTERNSHIPS, YOUNG EAGLES PROGRAM, OTHER YOUTH EDUCATION PROGRAMS, FLIGHT SAFETY PROGRAMS, SUPPORT OF WOMEN IN AVIATION, AND AVIATION MUSEUM COLLECTIONS. |
| Reconciliation of Revenue per Audited Fin Stmts with Revenue per Return | SCHEDULE D, PART XI, LINE 2d | DISTRIBUTION TO ANOTHER CHARITABLE ORG ($50,150) Change in Beneficial Interest: split Interests 65,308 Total $15,158 |
| Reconciliation of Expenses per Audited Fin Stmts with Expenses per Return | SCHEDULE D, PART XII, LINE 4B | DISTRIBUTION TO ANOTHER CHARITABLE ORG $50,150 |
| ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 | SCHEDULE D, PART X, Question 2 | As required by the uncertain tax position guidance, the Association and the Foundation recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would more-likely-than-not sustain the position following an audit. For tax positions meeting the more-likely-than-not-threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The Association and the Foundation applied the uncertain tax position guidance to all tax positions for which the statute of limitations remained open and determined there were no material unrecognized tax benefits as of February 28, 2013 and February 29, 2012. As of February 28, 2013, the statute of limitations is no longer open for years before 2010 for federal income tax purposes. For state income tax purposes, the statute of limitations is no longer open for years before 2009. There were no interest or penalties related to income tax that have been accrued or recognized as of and for the years ended February 28, 2013 and February 29, 2012. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| EXPERIMENTAL AIRCRAFT ASSOCIATION INC | |||||||
| 3000 POBEREZNY ROAD | OSHKOSH | WI | 54902 | 390917537 | 501(c)(3) | 975000 | GRANT-SEE FORM 990, PART III, LINE 4A |
| Lenawee Community Foundation | |||||||
| 603 N Evans St | Tecumseh | MI | 49286 | 386095474 | 501(C)(3) | 50150 | GRANT-SEE FORM 990, PART III, LINE 4C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 2 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Monitoring Use of Grant Funds | Identifier |
| Return Reference | Schedule I, Part I, Line 1 | ReturnReference |
| Explanation | IN JANUARY OF EACH YEAR, THE FOUNDATION AVERAGES ITS LAST THREE YEARS OF INVESTMENT BALANCES AS OF DECEMBER 31. 5% OF THE THREE YEAR AVERAGES IS TRANSFERRED TO THE EAA. THIS CALCULATION AND PAST YEAR TRANSFERS IS REVIEWED AND APPROVED BY THE FOUNDATION BOARD OF TRUSTEES. THE FUNDS TRANSFERRED TO EAA ARE USED TO SUPPORT SCHOLARSHIPS OR SPECIFIC PROGRAMS IF THE ORIGINAL DONOR SO SPECIFIED. FOR AMOUNTS NOT RESTRICTED TO A SPECIFIC PURPOSE, THE FUNDS ARE USED TO SUPPORT EAA'S GENERAL OPERATING EXPENSES. IF THE EAA WERE TO CEASE TO EXIST OR SUBSTANTIALLY CHANGE FUNCTIONALLY, A SIMILAR NOT-FOR-PROFIT ORGANIZATION WOULD BE SOUGHT TO RECEIVE FUNDING. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | true | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | true | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Rodney Hightower | ||||||||||||||
| President until 10/2012 | 0 | 339640 | 0 | 98000 | 0 | 44793 | 0 | 0 | 0 | 15949 | 0 | 498382 | 0 | 0 |
| Brian Wierzbinski | ||||||||||||||
| CFO | 0 | 210718 | 0 | 45417 | 0 | 0 | 0 | 25370 | 0 | 27519 | 0 | 309024 | 0 | 0 |
| Sean Elliott | ||||||||||||||
| Assistant Secretary | 0 | 134512 | 0 | 22573 | 0 | 0 | 0 | 14995 | 0 | 24508 | 0 | 196588 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Process for determining compensation of top management | Schedule J, Part I, Line 3 | EAA Aviation Foundation, Inc. does not pay any compensation; however, Experimental Aircraft Association, inc., a related party, does pay compensation. Experimental Aircraft Association, Inc. uses Compensation Surveys / studies and Approval by the Board or Compensation Committee. |
| Compensation contingent on revenues of the organization | schedule j, part i, line 5b | One of the categories used to determine incentive compensation for the President and key employees is gross operating revenue. |
| Compensation contingent on net earnings of the organization | schedule j, part i, line 6b | One of the categories used to determine incentive compensation for the president and key employees is net operating income. |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Works Of Art | WorksOfArt | |
| Art Historical Treasures | ArtHistoricalTreasures | |
| Art Fractional Interest | ArtFractionalInterest | |
| Books And Publications | BooksAndPublications | |
| Clothing And Household Goods | ClothingAndHouseholdGoods | |
| Cars And Other Vehicles | CarsAndOtherVehicles |
Boats And Planes BoatsAndPlanes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 4 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 137650 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Expert appraisals | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Intellectual Property | IntellectualProperty | |
| Securities Publicly Traded | SecuritiesPubliclyTraded | |
| Securities Closely Held Stock | SecuritiesCloselyHeldStock | |
| Securities Prtnrshp Trust Intrsts | SecuritiesPrtnrshpTrustIntrsts | |
| Securities Miscellaneous | SecuritiesMiscellaneous | |
| Qualified Contrib Hist Struct | QualifiedContribHistStruct | |
| Qualified Contrib Other | QualifiedContribOther | |
| Real Estate Residential | RealEstateResidential | |
| Real Estate Commercial | RealEstateCommercial | |
| Real Estate Other | RealEstateOther | |
| Collectibles | Collectibles | |
| Food Inventory | FoodInventory | |
| Drugs And Medical Supplies | DrugsAndMedicalSupplies | |
| Taxidermy | Taxidermy | |
| Historical Artifacts | HistoricalArtifacts | |
| Scientific Specimens | ScientificSpecimens | |
| Archaeological Artifacts | ArchaeologicalArtifacts | |
| Number Of8283 Received | 2 | NumberOf8283Received |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | true | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | THIRD PARTIES AND NONCASH CONTRIBUTIONS | Identifier |
| Return Reference | SCHEDULE M, LINE 32A | ReturnReference |
| Explanation | EAA AVIATION FOUNDATION, INC. USES A THIRD PARTY TO LIQUIDATE NON-CASH CONTRIBUTIONS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Independence of voting members of the governing body | form 990, part i, line 4 | EAA AVIATION FOUNDATION, INC. REPORTS 6 OF THE 6 VOTING MEMBERS (as of the last day of the fiscal year) TO BE INDEPENDENT. |
| CLASS OR CLASSES OF PERSONS WITH CERTAIN APPROVAL RIGHTS | FORM 990, PART VI, LINE 7B | THE EAA AVIATION FOUNDATION'S BOARD MEMBER NOMINEES ARE APPROVED BY THE EXPERIMENTAL AIRCRAFT ASSOCIATION'S BOARD. THE EXPERIMENTAL AIRCRAFT ASSOCIATION IS A RELATED TAX-EXEMPT ORGANIZATION. |
| PROCESS THE ORGANIZATION USES TO REVIEW FORM 990 | FORM 990, PART VI, LINE 11 | THE FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM AND REVIEWED BY ORGANIZATION MANAGEMENT. A DRAFT COPY OF THE RETURN WAS SENT ELECTRONICALLY TO THE FOUNDATION BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. A FINAL COPY WAS SENT TO THE BOARD OF TRUSTEES BEFORE THE FILING DEADLINE OF JANUARY 15TH. |
| ORGANIZATION'S PRACTICES FOR MONITORING CONFLICTS OF INTEREST | FORM 990, PART VI, LINE 12C | ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO SIGN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IN-HOUSE LEGAL COUNSEL REVIEWS ALL FORMS. ANY DISCLOSURES NOTED ARE BROUGHT TO THE ATTENTION OF THE AUDIT COMMITTEE TO REVIEW. |
| PROCESS FOR DETERMINING COMPENSATION OF TOP MANAGEMENT | FORM 990, PART VI, LINE 15A-B | THE EAA AVIATION FOUNDATION DOES NOT COMPENSATE ITS TRUSTEES NOR DOES IT HAVE ANY EMPLOYEES. THE DAY-TO-DAY MANAGEMENT OF THE FOUNDATION IS HANDLED BY THE EXPERIMENTAL AIRCRAFT ASSOCIATION, INC. (EAA) AND ITS EMPLOYEES. EAA IS REIMBURSED FOR THE FOUNDATION'S PROPORTIONATE SHARE OF EXPENSES BASED ON TIME SPENT AND IS INCLUDED IN THE FOUNDATION'S ADMINISTRATIVE FEE EXPENSE. |
| ORGANIZATION'S POLICY REGARDING MAKING CERTAIN DOCUMENTS PUBLIC | FORM 990, PART VI, LINES 18 & 19 | THE 2013 FISCAL YEAR FORM 990 WILL BE POSTED TO ORGANIZATION'S WEBSITE, WWW.EAA.ORG UPON THE FILING OF THE RETURN WITH THE IRS. THE ANNUAL AUDITED FINANCIAL STATEMENT IS AVAILABLE ON EAA'S WEBSITE WWW.EAA.ORG. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE ALSO AVAILABLE UPON REQUEST, EITHER IN HARD COPY OR ELECTRONIC FORM, WHICHEVER IS REQUESTED. |
| Reconciliation of Net Assets | Form 990, Part XI, Line 9 | Change in beneficial interest: Split interest agreements $65,308 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EXPERIMENTAL AIRCRAFT ASSOCIATION INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3086 | AddressLine1 |
| City | OSHKOSH | City |
| State | WI | State |
| ZIP Code | 54903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390917537 | EIN |
| Primary Activities | AVIATION | PrimaryActivities |
| Legal Domicile State | WI | LegalDomicileState |
| Exempt Code Section | 501 (c) (3) | ExemptCodeSection |
| Public Charity Status | 9 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | false | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | false | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | true | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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