Naval Submarine League in Annandale, Virginia (VA)

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Naval Submarine League
Employer Identification Number (EIN)521270467
Name of OrganizationNaval Submarine League
Address5025 D Backlick Rd, Annandale, VA 22003-6044
ActivitiesDiscussion groups, forums, panels lectures, etc., Described in section 170(b)1)(a)(vi) of the Code
SubsectionLiterary Organization
Ruling Date07/1985
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$500,000 to $999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$692,642
Amount of Income$1,709,206
Form 990 Revenue Amount$741,576
National Taxonomy of Exempt Entities (NTEE)Public, Society Benefit - Multipurpose and Other: Military, Veterans' Organizations


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Amount of income in 2014: $1,709,206 (it was $904,824 in 2013)
This organization: 

 $1,709,206
Other organizations performing similar types of work: 

 $191,722

Assets in 2014: $692,642 (it was $757,451 in 2013)
Naval Submarine League: 

 $692,642
Other organizations performing similar types of work: 

 $195,919

Expenses in 2013: $894,883
This organization: 

 $894,883
Other organizations performing similar types of work: 

 $119,834

Income to expenses ratio in 2013: 1.9
This organization: 

 1.9
Other organizations performing similar types of work: 

 1.5

Number of employees in 2013: 4
Naval Submarine League: 

 4
Other organizations performing similar types of work: 

 3

Employees paid over $100,000 in 2013: 50.0%
This organization: 

 50.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 18.5%
Naval Submarine League: 

 18.5%
Other organizations performing similar types of work: 

 16.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
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)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096810
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
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 return44
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
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
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$94,241$99,343
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization22
Statement of Revenue
201120122013
Total revenue$879,797$880,371$904,824
Contributions, Gifts, Grants and Other Similar Amounts$162,810$147,390$167,738
Program Service Revenue$637,392$644,218$666,279
0$271,391$262,180
0$268,227$291,649
0$57,450$63,750
0$42,500$44,200
0$4,650$4,500
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$9,259$18,793$7,352
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$51$62$0
Net rental income$6,761$7,776$5,791
Gross rents (Real / Personal)$7,625 / $0$8,640 / $0$6,435 / $0
Less: rental expenses (Real / Personal)$864 / $0$864 / $0$644 / $0
Rental income or (loss) (Real / Personal)$6,761 / $0$7,776 / $0$5,791 / $0
Net gain/loss from sales of assets other than inventory$0$1,304$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$63,524$60,828$57,664
0$29,174$27,339
0$23,749$23,592
0$6,066$6,079
All other revenue$1,839$654
Statement of Functional Expenses
201120122013
Total functional expenses$891,936$875,546$894,883
Grants and other assistance to domestic organizations and domestic governments$34,733$21,754
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$92,465$94,241$64,790
Compensation not included above, to disqualified persons$147,163$225,909
Other salaries and wages$0$0$0
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$12,373$11,525$11,545
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$7,615$8,260
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$6,631$13,326
Advertising and promotion$1,211$10,492
Office expenses$11,003$12,591
Information technology$836$890
Royalties$0$0
Occupancy$11,168$11,044
Travel$9,024$3,204
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$462,244$433,533
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$6,542$6,544
Insurance$4,451$5,505
Other expenses$48,717$42,736
Other expenses$10,119$19,104
Other expenses$4,623$4,325
Other expenses$3,258$708
Other expenses$442$-1,377
Balance Sheet
201120122013
Total assets$715,139$756,752$757,451
Cash - non-interest-bearing$109,892$74,151
Savings and temporary cash investments$157$64
Pledges and grants receivable, net$0$0
Accounts receivable, net$70,965$66,855
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$6,204$9,904
Land, buildings, and equipment: cost or other basis$105,417$98,873
Investments - publicly traded securities$464,117$507,604
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$329,929$372,172$325,549
Accounts payable and accrued expenses$26,160$27,647
Grants payable$0$0
Deferred revenue$345,337$297,902
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$675$675$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$385,210$384,580$431,902
Unrestricted net assets$363,430$410,752
Temporarily restricted net assets$21,150$21,150
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$1,197,379
Subtotal Support$1,197,379
Gifts, grants, contributions, and membership fees received$1,197,379
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
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$1,601,141
Public Support$1,197,379
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$100,159
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$303,603
Gross receipts from related activities, etc.$0
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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
13United Service Organizations Inc, Greater Jacksonville Area Uso CouncPO BOX 108, Jacksonville, FL 32212-0108FL1954-12$1,185,629
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
20Eightieth Division Veterans5101 Hurop Road, Sandston, VA 23150VA1960-03$0
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
All affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNaval Submarine League5025 D Backlick Rd, Annandale, VA 22003-6044VA1985-07$1,709,206
SubordinateNaval Submarine League, Group Return5025 D Backlick Rd Ste D, Annandale, VA 22003-6044VA1985-07$38,674
SubordinateNaval Submarine League777 Dyer Road Code 97, Monterey, CA 93943CA1985-07$0
SubordinateNaval Submarine League, Pacific Southwest Chapter961 Coronado Ave, Coronado, CA 92118-2436CA1985-07$0
SubordinateNaval Submarine League, Nautilus Chapter310 Boston Post Rd Unit 64, Waterford, CT 06385-1967CT1985-07$0
SubordinateNaval Submarine League, Levering Smith37 Harbor Cir, Cocoa Beach, FL 32931-2414FL1985-07$0
SubordinateNaval Submarine League, Atlantic Southeast Chapter564 Cardinal Cir E, St Marys, GA 31558-4161GA1985-07$0
SubordinateNaval Submarine League, Aloha Chapter1140 Kamahele St, Kailua, HI 96734-3327HI1985-07$0
SubordinateNaval Submarine League, South Carolina Chapter2131 Westrivers Rd, Charleston, SC 29412-2150SC1985-07$0
SubordinateNaval Submarine League, Capitol Chapter217 N Pitt St, Alexandria, VA 22314-2507VA1985-07$0
SubordinateNaval Submarine League, Hampton Roads Chapter38 Ripley Rd, Stafford, VA 22556-8601VA1985-07$0
SubordinateNaval Submarine League, Pacific Northwest Chapter11540 Wicks Lake Rd Sw, Port Orchard, WA 98367-6929WA1985-07$0
Number of affiliated organizations
California2
Connecticut1
Florida1
Georgia1
Hawaii1
South Carolina1
Virginia4
Washington1
Total12

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