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Nonprofiteer
← UNITED STATES POWER SQUADRONS

Form 990 for tax year 2023

Filed by UNITED STATES POWER SQUADRONS.

Totals

Total revenue
$1,622,370
Total expenses
$2,292,383
Contributions and grants received
$1,144,768
Grants paid
$0
Program service revenue
$181,795
Investment income
$36,502
Other revenue
$259,305
Total assets, end of year
$1,639,503
Total liabilities, end of year
$341,688
Net assets or fund balances, end of year
$1,297,815
Program services expenses (Part IX)
$1,966,256
Management and general expenses
$313,067
Fundraising expenses
$13,060
Program service expenses (Part III)
$1,966,256

Program services were 85.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $531,355

  • 1d · Related organizations

    $165,757

  • 1f · All other contributions, gifts and grants

    $447,656

  • 2a · Program service revenue: PUBLICATION AND ADVERT

    total $181,795 · related or exempt $177,119 · unrelated business $4,676

  • 3 · Investment income

    total $36,502 · excluded $36,502

  • 6a · Gross rents

    real property $33,161

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $33,161

  • 6d · Net rental income or loss

    total $33,161 · excluded $33,161

  • 10a · Gross sales of inventory

    $309,555

  • 10b · Cost of goods sold

    $93,812

  • 10c · Net income from sales of inventory

    total $215,743 · related or exempt $212,652 · unrelated business $3,091

  • 11a · Other revenue: NEO SALES

    total $7,245 · related or exempt $7,245

  • 11b · Other revenue: OTHER INCOME

    total $3,156 · related or exempt $3,156

  • 11e · Other revenue, total

    $10,401

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $84,083 · program services $73,515 · management and general $10,568

  • 7 · Other salaries and wages

    total $670,748 · program services $586,443 · management and general $84,305

  • 9 · Other employee benefits

    total $24,390 · program services $21,366 · management and general $3,024

  • 10 · Payroll taxes

    total $57,592 · program services $50,450 · management and general $7,142

  • 11b · Fees: legal

    total $796 · program services $756 · management and general $5 · fundraising $35

  • 11c · Fees: accounting

    total $46,000 · program services $43,691 · management and general $308 · fundraising $2,001

  • 11g · Fees: other

    total $553,293 · program services $465,167 · management and general $78,675 · fundraising $9,451

  • 12 · Advertising and promotion

    total $186,806 · program services $164,016 · management and general $22,790

  • 13 · Office expenses

    total $42,143 · program services $37,634 · management and general $4,509

  • 16 · Occupancy

    total $101,743 · program services $87,332 · management and general $14,411

  • 17 · Travel

    total $41,431 · program services $38,116 · management and general $3,149 · fundraising $166

  • 19 · Conferences, conventions and meetings

    total $88,093 · program services $77,786 · management and general $10,219 · fundraising $88

  • 22 · Depreciation, depletion and amortization

    total $33,772 · program services $28,706 · management and general $5,066

  • 23 · Insurance

    total $185,516 · program services $157,689 · management and general $27,827

  • 24a · Other expenses: DATA PROCESSING

    total $73,605 · program services $53,067 · management and general $19,289 · fundraising $1,249

  • 24b · Other expenses: POSTAGE & SHIPPING

    total $70,184 · program services $60,850 · management and general $9,264 · fundraising $70

  • 24c · Other expenses: OTHER EXPENSES

    total $32,188 · program services $19,672 · management and general $12,516

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $148,180 · end of year $183,598

  • 2 · Savings and temporary cash investments

    beginning of year $732,083 · end of year $5,734

  • 3 · Pledges and grants receivable

    beginning of year $374,372 · end of year $48,166

  • 4 · Accounts receivable

    beginning of year $21,460 · end of year $12,581

  • 8 · Inventories for sale or use

    beginning of year $209,978 · end of year $225,934

  • 9 · Prepaid expenses and deferred charges

    beginning of year $59,040 · end of year $30,526

  • 10a · Land, buildings and equipment: cost or other basis

    $2,526,060

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,293,024

  • 10c · Land, buildings and equipment, net

    beginning of year $251,972 · end of year $233,036

  • 11 · Investments: publicly traded securities

    beginning of year $771,736 · end of year $898,719

  • 15 · Other assets

    beginning of year $1,147 · end of year $1,209

  • 17 · Accounts payable and accrued expenses

    beginning of year $109,374 · end of year $34,630

  • 19 · Deferred revenue

    beginning of year $341,826 · end of year $307,058

  • 27 · Net assets without donor restrictions

    beginning of year $1,823,480 · end of year $1,285,726

  • 28 · Net assets with donor restrictions

    beginning of year $295,288 · end of year $12,089

Mission and programs · 2023

Mission

TO PROMOTE RECREATIONAL BOATING SAFETY THROUGH EDUCATION AND CIVIC ACTIVITIES WHILE PROVIDING FELLOWSHIP FOR ITS MEMBERS.

  • EDUCATIONAL DEVELOPMENT AND PRODUCTION OF COURSE MATERIALS, BOATING INSTRUCTIONS, AND SAFETY. INCLUDES PUBLICATION OF "THE ENSIGN," A PERIODICAL THAT DISSEMINATES INFORMATION ABOUT BOATING AND BOATING SAFETY.

    Expenses $1,966,256 · Revenue $400,172

As filed on the 2023 return.

Listed in Part VII

  • Ralph Bernard

    CHIEF COMMANDER

    Total calculated
    $0
    Hours/week
    40

  • Mike Wiedel

    NATIONAL EXECUTIVE OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Charles Wells

    NATIONAL EDUCATION OFFICER

    Total calculated
    $0
    Hours/week
    40

  • David Allen

    NATIONAL ADMINISTRATIVE OFFICER

    Total calculated
    $0
    Hours/week
    40

  • Allan Lakin

    NATIONAL SECRETARY

    Total calculated
    $0
    Hours/week
    40

  • Shirley Heald

    NATIONAL TREASURER

    Total calculated
    $0
    Hours/week
    40

  • Craig Fraser

    PAST CHIEF COMMANDER

    Total calculated
    $0
    Hours/week
    40

  • Maureen Healey

    EXECUTIVE DIRECTOR

    Total calculated
    $84,083
    From this org
    $84,083
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • AMERICA'S BOATING CLUB LEARNING CENTERS LLC

    TO ESTABLISH & OPERATE TEACHING, SKILLS, & SAFETY FACILITIES IN OTHER STATES · NC

    Directly controlled by UNITED STATES POWER SQUADRONS NATIONAL HEADQUARTERS

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • USPS-EC LLC

    UNRELATED · E-COMMERCE · OH · 51% owned

    Directly controlled by USPS-EC INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • USPS-EC HOLDINGS INC

    C · HOLDING COMPANY · OH · 100% owned · controlled entity

    Directly controlled by UNITED STATES POWER SQUADRONS NATIONAL HEADQUARTERS

Provenance

Return type
form_990
Tax year
2023
Filed
14 October 2025
IRS schema version
2023v6.0
Source object
202512889349300526

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