2024-04-05T07:30:21-05:00 2023-11-30 561031342 WILLIAMS OVERMAN PIERCE LLP 2501 ATRIUM DRIVE SUITE 500 RALEIGH NC 27607 990 2022-12-01 221487365 UNITED STATES POWER SQUADRONS NATIONAL HEADQUARTERS UNIT 8883678777 1504 BLUE RIDGE ROAD RALEIGH NC 27607 SHIRLEY HEALD USPS NATIONAL TREASURER 8883678777 2024-04-04 1 SHIRLEY HEALD 999009999 0 MARYELLEN PRANCE CPA P01662078 9197823444 2024-04-04 X 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z SHIRLEY HEALD 1504 BLUE RIDGE RD RALEIGH NC 27607 2017737 0 X WWW.USPS.ORG X 1973 NC TO PROMOTE RECREATIONAL BOATING SAFETY THROUGH EDUCATION AND CIVIC ACTIVITIES WHILE PROVIDING FELLOWSHIP FOR ITS MEMBERS. 7 7 12 17848 8968 0 1534963 1224497 200903 182807 63714 70193 285687 278221 2085267 1755718 0 0 0 0 840514 832339 0 0 0 880164 1127040 1720678 1959379 364589 -203661 2932406 2569968 592579 451200 2339827 2118768 TO PROMOTE RECREATIONAL BOATING SAFETY THROUGH EDUCATION AND CIVIC ACTIVITIES WHILE PROVIDING FELLOWSHIP FOR ITS MEMBERS. 0 0 151570 179470 THE "ENSIGN" IS A PUBLICATION TO DISSEMINATE INFORMATION ABOUT BOATING & BOATING SAFETY. 1567535 245646 EDUCATIONAL DEVELOPMENT AND PRODUCTION OF COURSE MATERIALS, BOATING INSTRUCTIONS, AND SAFETY. 1719105 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 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 1 1 1 1 0 0 1 4 0 1 12 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X MARY CATHERINE BERUBE 8883678777 1504 BLUE RIDGE ROAD RALEIGH NC 27607 X CRAIG FRASER CHIEF COMMANDER 40.00 X X 0 0 0 MIKE WIEDEL NATIONAL ADMINISTRATIVE OF 40.00 X X 0 0 0 CHARLES WELLS NATIONAL EDUCATIONAL OFFIC 40.00 X X 0 0 0 RALPH BERNARD NATIONAL EXECUTIVE OFFICER 40.00 X X 0 0 0 DAVID ALLEN NATIONAL SECRETARY 40.00 5.00 X X 0 0 0 SHIRLEY HEALD NATIONAL TREASURER 40.00 5.00 X X 0 0 0 MARY PAIGE ABBOTT PAST CHIEF COMMANDER 40.00 X X 0 0 0 MARY CATHERINE BERUBE EXECUTIVE DIRECTOR 40.00 10.00 X 109317 0 792 109317 0 792 1 0 0 0 LAFFERTY MEDIA PARTNERS 60 MERRIMAC ST UNIT 505 AMESBURY MA 01913 MEDIA & MARKETING 148963 1 589030 211371 318984 105112 1224497 PUBLICATIONS AND ADVER 541800 182807 179470 3337 182807 39391 39391 26944 0 26944 26944 26944 179416 148614 30802 30802 30802 349883 113405 236478 230847 5631 OTHER INCOME 900099 14799 14799 14799 1755718 425116 8968 97137 X 741343 648077 93266 37494 32097 5397 53502 46867 6635 1725 903 822 44750 44750 3964 3964 389472 347383 42089 6921 6079 842 100315 87823 12492 58795 51146 7649 59642 50921 8721 48441 44764 3677 119337 105480 13857 41116 34995 6121 184518 156840 27678 UTILITIES 19175 16759 2416 MISCELLANEOUS 19132 17237 1895 TELEPHONE & COMMUNICATI 13482 11818 1664 DEVELOPMENT AND TRAININ 8712 8712 7543 6454 1089 1959379 1719105 240274 0 430309 148180 713129 732083 233990 374372 25968 21460 244301 209978 206075 59040 2511224 2259252 292313 251972 784643 771736 1678 1147 2932406 2569968 79387 109374 345425 341826 167767 0 592579 451200 X 2183150 1823480 156677 295288 2339827 2118768 2932406 2569968 -203661 -17398 0 X X 0 1 X 1 0 X 1144051 1549913 1298658 1534963 1224497 6752082 528234 379169 678012 615528 532690 2733633 1672285 1929082 1976670 2150491 1757187 9485715 0 0 0 9485715 67004 65720 63112 24225 66335 286396 67004 65720 63112 24225 66335 286396 287251 236596 14477 16778 14799 569901 2026540 2231398 2054259 2191494 1838321 10342012 0.91720 0.89810 0.02770 0.02590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2182424 93409 34174 174048 2135959 2437141 23229 -153716 124230 2182424 2214352 25220 285571 88002 2437141 2134152 15994 211324 147118 2214352 1943300 19888 221155 50191 2134152 0.18836 0.81164 0 1 1 100000 100000 1196759 1086177 110582 1098150 1056760 41390 116315 116315 0 251972 X PART V, LINE 4: THE CORPORATION IS ORGANIZED EXCLUSIVELY FOR THE PROMOTION AND IMPROVEMENT OF RECREATIONAL BOATING SAFETY AND EDUCATION. THE CORPORATION WILL SOLICIT, HOLD, AND INVEST FUNDS FOR THE BENEFIT OF USPS TO BE DISBURSED FOR THE GENERAL NEEDS AND SPECIFIC PROJECTS OF USPS. PART X, LINE 2: THE ORGANIZATIONS EVALUATE ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY GAAP. AS OF NOVEMBER 30, 2023, THE ORGANIZATIONS DO NOT BELIEVE THAT THEY HAVE TAKEN ANY POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY, NOR DO THEY BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT YEAR. THE ORGANIZATIONS ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FOUR CLASSES OF MEMBERS INCLUDING ACTIVE MEMBERS, APPRENTICE MEMBERS, CORPORATE MEMBERS, AND HONORARY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ACTIVE MEMBERS OF THE USPS GOVERNING BOARD ANNUALLY ELECT NATIONAL OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B USPS IS GOVERNED BY BYLAWS. THE USPS BOARD OF DIRECTORS IS THE GOVERNING BODY FOR MOST DECISIONS. THE USPS GOVERNING BOARD ELECTS OFFICERS AND SETS ANNUAL DUES. FORM 990, PART VI, SECTION B, LINE 11B ALL MEMBERS OF THE BOARD OF DIRECTORS RECEIVE AN ELECTRONIC COPY OF FORM 990 TO REVIEW PRIOR TO SUBMITTING IT TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION SENDS ANNUAL CONFLICT OF INTEREST LETTERS TO OFFICERS TO SIGN AND RETURN TO THE USPS NATIONAL HEADQUARTERS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS DETERMINES THE SALARY FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE POSTED ON THE ORGANIZATION'S WEBSITE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE HELD AT THE NATIONAL HEADQUARTERS AND ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 347,383. MANAGEMENT AND GENERAL EXPENSES 42,089. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 389,472. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AMERICA'S BOATING CLUB LEARNING CENTERS LLC 1504 BLUE RIDGE RD RALEIGH NC 27607 833007420 TO ESTABLISH & OPERATE TEACHING, SKILLS, & SAFETY FACILITIES IN OTHER STATES NC -2869 17610 UNITED STATES POWER SQUADRONS NATIONAL HEADQUARTES UNITED STATES POWER SQUADRONS ENDOWMENT FUND INC 1504 BLUE RIDGE RD RALEIGH NC 27607 822846674 SUPPORT THE UNITED STATES POWER SQUADRONS, INC. NC 501(C)(3) LINE 12B, II 0 USPS EDUCATIONAL FUND 1504 BLUE RIDGE RD RALEIGH NC 27607 222083467 PROVIDE GRANTS TO SUPPORT PROGRAMS THAT FURTHER BOATING SKILLS NC 501(C)(3) LINE 7 0 USPS-EC LLC E-COMMERCE OH USPS-EC INC UNRELATED 0 0 0.51000 USPS-EC HOLDINGS INC HOLDING ENTITY OH UNITED STATES POWER SQUADRONS NATIONAL HEADQUARTERS C 1.00000 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNITED STATES POWER SQUADRONS ENDOWMENT FUND INC C 164182 COST USPS EDUCATIONAL FUND C 47189 COST