2012-07-05T12:34:27-05:00 2011-12-31 420714325 MCGLADREY LLP 8000 TOWERS CRESCENT DR STE 500 VIENNA VA 221826205 990 2011-01-01 520808385 US NAVAL SEA CADET CORPS USNA 7032436910 2300 WILSON BLVD NO 200 ARLINGTON VA 222015424 JAMES E MONAHAN 7032436910 2012-07-05 1 YONG ZHANG CPA P01249785 7033366400 2011 2016-02-24 21:20:13Z JAMES E MONAHAN 2300 WILSON BLVD NO 200 ARLINGTON VA 222015424 4755572 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 2400 0 0 2799703 2841763 1501729 1799680 13991 13321 33825 30742 4349248 4685506 5535 11057 0 0 572648 621105 0 0 113025 3632747 3778837 4210930 4410999 138318 274507 970175 1278988 192159 224071 778016 1054917 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 1901312 757793 BASIC TRAINING PROGRAM TO DEVELOP AN INTEREST AND SKILL IN SEAMANSHIP AND PROVIDE INSTRUCTION IN LEADERSHIP, COURAGE AND COMMITMENT. THROUGH LECTURES AND PRACTICE, BASIC TRAINING ACQUAINTS CADETS WITH CPR AND FIRST AID, SWIMMING, LIFESAVING AND WATER SAFETY, HEALTH AND HYGIENE INA DRUG-FREE, GANG-FREE ENVIRONMENT. APPROXIMATELY 3000 CADETS ATTEND BASIC TRAINING EACH YEAR. 1983977 7778 790740 ADVANCED 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. 247997 98842 LOCAL UNIT TRAINING PROGRAM PROVIDES CLASSROOM AND HANDS-ON INSTRUCTION IN BASIC MILITARY REQUIREMENTS, NAUTICAL SKILLS, NAVAL HISTORY. THE PROGRAM RE-EMPHASIZES LEADERSHIP SKILLS, WHILE CADETS ARE EXPOSED TO A VARIETY OF CIVILIAN AND MILITARY CAREER OPPORTUNITIES AND ENCOURAGED TO PARTICIPATE IN CIVIC ACTIVITIES. 50613 152305 PROVIDE UNIFORMS TO SEA CADETS. 3279 3279 SCHOLARSHIP GRANTS TO QUALIFIED SEA CADETS. 53892 3279 152305 4187178 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 5 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 0 1 1 1 1 0 X JAMES E MONAHAN EXECUTIVE DIRECTOR 7032436910 2300 WILSON BLVD STE 200 ARLINGTON VA 222013308 RANDY W HOLLSTEIN 1.00 X X 0 0 0 WARREN H SAVAGE 1.00 X X 0 0 0 JOHN W ALGER 1.00 X X 0 0 0 JOHN D STEGMAN 1.00 X X 0 0 0 JAMES S LUKASIEWICZ 1.00 X X 0 0 0 CHARLES T ALAIMO 1.00 X 0 0 0 AL J BERNARD 1.00 X 0 0 0 WL CROUCH 1.00 X 0 0 0 JOSEPH S DONNELL 1.00 X 0 0 0 PATRICIA DU MONT 1.00 X 0 0 0 TIMOTHY FLATLEY 1.00 X 0 0 0 SHIRLEY A HILL 1.00 X 0 0 0 LORRAINE D HUGHEY 1.00 X 0 0 0 ARTHHUR JUDSON 1.00 X 0 0 0 RICHARD H KENNEDY 1.00 X 0 0 0 THOMAS O KLOMPS 1.00 X 0 0 0 KEITH A LARSON 1.00 X 0 0 0 RICHARD C MACKE 1.00 X 0 0 0 PETER J SOLER 1.00 X 0 0 0 JACKSON C STEVENS 1.00 X 0 0 0 JAMES T SKETCHLEY 1.00 X 0 0 0 JOHN G SUTTER 1.00 X 0 0 0 JOHN T TOZZI 1.00 X 0 0 0 ROYCEALEE WOOD 1.00 X 0 0 0 JAMES E MONAHAN 40.00 X 84550 0 0 MD FORD 40.00 X 73455 0 4210 HENRY J NYLAND 40.00 X 100440 0 5022 258445 0 9232 1 0 0 0 0 35657 448300 2335000 22806 2841763 TWO WEEK TRAINING 611430 1294886 1294886 ADMINISTRATIVE FEES 561499 352489 352489 SALES OF UNIFORMS 900099 152305 152305 1799680 13321 13321 29758 29758 70066 70066 0 0 OTHER REVENUE 900099 984 984 984 4685506 1799680 0 44063 5000 5000 6057 6057 162215 162215 386951 247669 40122 99160 17032 10673 1420 4939 13632 12358 1274 41275 30684 3035 7556 15300 15300 6856 3387 3469 1707 1707 30557 18900 10693 964 4877 4877 8611 1932 6273 406 13165 7804 5361 1128 1128 4723 4723 TWO WEEK TRAINING 3629886 3629886 UNIFORM STORAGE AND HAN 50613 50613 MISCELLANEOUS 11414 11414 4410999 4187178 110796 113025 394202 625646 207352 258727 69991 89162 33386 30599 19678 18700 2106 978 263138 273876 970175 1278988 140120 157817 52039 66254 192159 224071 X 725656 1005336 52360 49581 778016 1054917 970175 1278988 X 274507 2394 X X 0 1 1 X 1 1 X 2596070 2583361 2591008 2799703 2841763 13411905 2596070 2583361 2591008 2799703 2841763 13411905 13411905 50228 45606 40853 43854 43079 223620 863 1179 2145 3962 984 9133 13644658 6609952 0.98290 0.98250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2185545 27218 21737 43279 15458 2175763 1679076 327445 238985 50350 9611 2185545 1442849 30400 294414 71963 16624 1679076 1960085 22620 -473836 45500 20520 1442849 0.97240 0.02760 0 1 1 19678 18700 978 978 REFUNDABLE ADVANCES 66254 66254 4685506 4410999 274507 2394 2394 276901 4843947 2394 156047 158441 4685506 0 4685506 4567046 156047 156047 4410999 0 4410999 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENT FUNDS ARE ONLY AVAILABLE FOR PROGRAM ACTIVITIES, GRANTS AND SCHOLARSHIP, OR GENERAL SUPPORT DESIGNATED FOR FUTURE YEARS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: NSCC 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. NSCC HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2011. IN ADDITION, NSCC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION AS DEFINED IN IRC SECTION 509(A)(2). 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, NSCC 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 NSCC'S TAX POSITIONS AND CONCLUDED THAT NSCC HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GENERALLY, NSCC IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2008. 1 X GRANT 5 6057 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE U.S. NAVAL SEA CADETS REQUIRES FINANCIAL AND PROGRAM REPORTING FROM ALL GRANT RECIPIENTS. IT HAS ESTABLISHED OPERATING REVIEW PROCEDURES TO MONITOR USE OF GRANT FUNDS THAT INCLUDE OVERSIGHT OF PROGRAM ACTIVITIES AND REQUIRING SUPPORTING DOCUMENTATION FOR PROGRAM COSTS FROM RECIPIENTS. FOR SCHOLARSHIP RECIPIENTS, THE U.S. NAVAL SEA CADETS ISSUES GRANT FUNDS DIRECTLY TO THE EDUCATIONAL INSTITUTION AND REQUIRES WRITTEN CONFIRMATION OF ATTENDANCE. 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 15 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,394. 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. WRITTEN CONFLICT OF INTEREST POLICY 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. AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS FORM 990, PART VII USNSCC USNSCC FOUNDATION JAMES E. MONAHAN 40 3 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 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 NAVY LEAGUE OF THE UNITED STATES C 448300 CASH NAVY LEAGUE OF THE UNITED STATES J 156047 FMV