Society Of Naval Architects And Marine Engineers in Alexandria, Virginia (VA)

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Society Of Naval Architects And Marine Engineers
Employer Identification Number (EIN)135631379
Name of OrganizationSociety Of Naval Architects And Marine Engineers
Address99 Canal Center Plz Ste 310, Alexandria, VA 22314-1588
ActivitiesScientific research (diseases), Contact or sponsored scientific research for industry, Other cultural or historical activities
SubsectionScientific Organization
Ruling Date03/1938
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$14,240,253
Amount of Income$3,706,619
Form 990 Revenue Amount$3,706,619
National Taxonomy of Exempt Entities (NTEE)Public, Society Benefit - Multipurpose and Other: Military, Veterans' Organizations


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Amount of income in 2014: $3,706,619 (it was $3,841,089 in 2013)
This organization: 

 $3,706,619
Other organizations performing similar types of work: 

 $191,722

Assets in 2014: $14,240,253 (it was $13,878,063 in 2013)
This organization: 

 $14,240,253
Other organizations performing similar types of work: 

 $195,919

Expenses in 2014: $3,873,631
This organization: 

 $3,873,631
Other organizations performing similar types of work: 

 $119,834

Income to expenses ratio in 2014: 1.0
This organization: 

 1.0
Other organizations performing similar types of work: 

 1.5

Number of employees in 2014: 16
Society Of Naval Architects And Marine Engineers: 

 16
Other organizations performing similar types of work: 

 3

Employees paid over $100,000 in 2014: 12.5%
This organization: 

 12.5%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 20.1%
This organization: 

 20.1%
Other organizations performing similar types of work: 

 16.6%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesNoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoNo
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?YesYesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?YesYesYes
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?YesYesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096222222
The number of Forms W-2G0120
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return121216
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYes
Has it filed a Form 990-T for this year?YesYesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?YesNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?YesNoYes
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$167,822$171,422$297,613
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$12,000$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization102
Total number of independent contractors who received more than $100,000 of compensation from the organization500
Statement of Revenue
2011201220132014
Total revenue$6,076,414$3,950,663$3,841,089$3,706,619
Contributions, Gifts, Grants and Other Similar Amounts$2,573,668$1,587,639$821,508$744,033
Program Service Revenue$2,168,518$2,146,192$2,678,678$2,740,266
900099$995,286$1,361,703$1,635,240
900099$538,038$608,599$572,159
Book Publishers $533,785$494,064$410,022
900099$47,992$172,097$34,224
All other program service revenue$0$42,215$88,621
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,029,161$135,323$198,677$208,179
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$35,308$33,724$28,675$7,058
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$227,540$41,795$54,138$0
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$42,219$5,990$59,413$7,083
900099$0$22,823$7,083
All other revenue$5,990$36,590$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$4,736,347$4,109,084$3,563,451$3,873,631
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$616,887$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$163,837$168,931$165,504$189,573
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$717,747$570,465$676,863$825,742
Pension plan accruals and contributions$127,556$54,811$66,029
Other employee benefits$185,889$210,361$173,721
Payroll taxes$64,926$50,969$58,464$63,075
Fees for services (non-employees)
Management$224,699$383,970$312,650
Legal$6,368$0$9,735
Accounting$38,123$59,939$31,130
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$0$0$0
Advertising and promotion$14,430$153,980$108,103
Office expenses$105,686$65,403$194,224
Information technology$109,686$0$0
Royalties$0$0$0
Occupancy$7,000$0$119,652
Travel$24,576$244,477$253,886
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$799,514$367,909$315,928
Interest$5,043$9,799$47,874
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$87,629$78,600$70,798
Insurance$21,462$0$0
Other expenses$185,000$194,000$427,679
Other expenses$457,342$570,081$200,500
Other expenses$86,709$23,901$68,168
Other expenses$0$245,389$395,164
Balance Sheet
2011201220132014
Total assets$14,373,259$13,246,711$13,878,063$14,240,253
Cash - non-interest-bearing$478,378$6,675$834,668
Savings and temporary cash investments$350,630$242,944$321,867
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$201,695$950,517$357,456
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$3,815,334$3,768,113$-2,721,691
Inventories for sale or use$65,603$78,165$77,192
Prepaid expenses and deferred charges$144,180$126,836$49,629
Land, buildings, and equipment: cost or other basis$335,912$250,637$179,838
Investments - publicly traded securities$7,843,249$8,454,176$15,141,294
Investments - other securities$0$0$0
Investments - program-related$100$0$0
Intangible assets$0$0$0
Other assets$11,630$0$0
Total liabilities$1,498,802$1,440,788$1,484,940$814,253
Accounts payable and accrued expenses$300,853$510,318$422,051
Grants payable$0$0$0
Deferred revenue$201,930$235,935$129,640
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$938,005$738,687$262,562
Total net assets or fund balances$12,874,457$11,805,923$12,393,123$13,426,000
Unrestricted net assets$10,151,837$10,349,903$11,182,949
Temporarily restricted net assets$1,530,828$1,919,962$2,118,677
Permanently restricted net assets$123,258$123,258$124,374
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$19,028,597
Subtotal$19,028,597
Gifts, grants, contributions, and membership fees received$7,535,996
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$11,492,601
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$21,454,136
Public support$19,028,597
Subtotal$1,956,976
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,956,976
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$468,563
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$0$0$0
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$489,101$36,263$12,647
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$116,471
Unrelated business taxable income before net operating loss deduction$12,647
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$12,647
Specific deduction$10,001
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1United Service Organizations Inc2111 Wilson Blvd Ste 1200, Arlington, VA 22201-3052VA1954-12$139,772,316
2Navy Mutual Aid Association29 Carpenter Rd, Arlington, VA 22212-0002VA1942-03$432,211,242
3Vietnam Veterans Of America Inc641 S Franklin Rd Po Box 37, Meridian, ID 83642ID1984-11$36,784,430
4Vietnam Veterans Of San Diego4141 Pacific Hwy, San Diego, CA 92110-2030CA1981-12$9,730,885
5Vietnam Veterans Of California Inc, Veterans Resource Ctrs Of AmericaPO BOX 378, Santa Rosa, CA 95402-0378CA1981-01$6,699,284
6The National Military Family Association Inc3601 Eisenhower Ave Ste 425, Alexandria, VA 22304-6460VA1986-06$4,022,802
7Society Of Naval Architects And Marine Engineers99 Canal Center Plz Ste 310, Alexandria, VA 22314-1588VA1938-03$3,706,619
8United Service Organizations, Uso Of North CarolinaPO BOX 91536, Raleigh, NC 27675-1536NC1972-11$3,296,485
9Women In Military Service For America Memorial Foundation Inc200 N Glebe Rd Ste 400, Arlington, VA 22203-3755VA1988-08$2,066,529
10Veterans First1161 N Broadway, Santa Ana, CA 92701CA1971-11$1,817,081
11Veterans Of Foreign Wars Of The United States Dept Of New York, Henry James Jones Post No 2937Po Box 385, Medford, NY 11763NY1972-10$1,747,106
12Naval Submarine League5025 D Backlick Rd, Annandale, VA 22003-6044VA1985-07$1,709,206
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14Society Of Sponsors Of The United States Navy7407 Old Maple Sq, Mclean, VA 22102-2818VA1932-02$179,777
15Military Chaplains Association Of The United States Of AmericaPO BOX 7056, Arlington, VA 22207-0056VA1950-12$177,280
16Associates Of The American Foreign Service Worldwide4001 9th St N Ste 214, Arlington, VA 22203-1900VA1962-05$166,830
17Navy League Of The United States Richmond Virginia CouncilPO BOX 11201, Richmond, VA 23230-1201VA1981-07$62,229
18Community Outreach To Vietnam Era Returnees Inc, C O V E R IncPO BOX 1284, Charlottesvle, VA 22902-1284VA1983-05$46,050
19Women Military Aviators Inc1053 26th Street South, Arlington, VA 22202VA1980-02$17,773
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Number of organizations performing similar types of work
Alaska4
Arkansas4
Arizona2
California16
Colorado2
Connecticut4
District of Columbia4
Delaware1
Florida12
Georgia2
Hawaii2
Iowa3
Idaho2
Illinois7
Indiana2
Kansas8
Louisiana4
Massachusetts15
Maryland4
Maine1
Michigan1
Minnesota5
Missouri8
Montana2
North Carolina6
North Dakota2
Nebraska2
New Hampshire3
New Jersey5
New Mexico3
Nevada2
New York24
Ohio6
Oklahoma2
Oregon2
Pennsylvania9
Rhode Island3
South Carolina1
South Dakota4
Tennessee7
Texas13
Utah2
Virginia13
Vermont1
Washington2
Wisconsin3
West Virginia1
Total231

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