NAVAL ENLISTED RESERVE ASSOCIATION: Form 990EZ, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NAVAL ENLISTED RESERVE ASSOCIATION (EIN 23-7238557)
Tax period: 2022-09-01 to 2023-08-31
Filed: 2024-07-16
IRS object ID: 202421989349200537
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-EZ
Schedule O
Transfer Prsnl Bnft Contracts Decl

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-07-16T13:51:29-05:00	ReturnTs
Tax Period End	2023-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521186096	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	RUBINO AND COMPANY CHARTERED	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6903 ROCKLEDGE DRIVE SUITE 300	AddressLine1Txt
City	BETHESDA	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	208171818	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2022-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237238557	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NAVAL ENLISTED RESERVE ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NAVA	BusinessNameControlTxt
Phone	7035341329	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8116 ARLINGTON BLVD 220	AddressLine1Txt
City	FALLS CHURCH	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	220422189	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	STEPHEN R SANDY	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7035341329	PhoneNum
Signature	2024-07-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	STEPHEN	PersonFirstNm
Person Last	SANDY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KAY VOLLANS CPA	PreparerPersonNm
PTIN	P01404047	PTIN
Phone	3015643636	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Other	MODIFIED CASH BASIS	MethodOfAccountingOtherDesc
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Website Address	WWW.NERA.ORG	WebsiteAddressTxt
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$59,918	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$37,539	ContributionsGiftsGrantsEtcAmt
Program Service Revenue	$3,405	ProgramServiceRevenueAmt
Membership Dues	$12,822	MembershipDuesAmt
Investment Income	$171	InvestmentIncomeAmt
Sale Of Assets Gross	$5,664	SaleOfAssetsGrossAmt
Gain Or Loss From Sale Of Assets	$5,664	GainOrLossFromSaleOfAssetsAmt
Other Revenue Total	$317	OtherRevenueTotalAmt
Total Revenue	$59,918	TotalRevenueAmt
Grants And Similar Amounts Paid	$11,500	GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft	$74,868	SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct	$6,551	FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage	$35,632	PrintingPublicationsPostageAmt
Other Expenses Total	$21,225	OtherExpensesTotalAmt
Total Expenses	$149,776	TotalExpensesAmt
Excess Or Deficit For Year	-$89,858	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$374,284	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	-$2,280	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$282,146	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$48,544	BOYAmt
EOY	$26,301	EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

Field	Value	IRS element (for citing)
BOY	$326,140	BOYAmt
EOY	$256,289	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$374,684	BOYAmt
EOY	$282,590	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$400	BOYAmt
EOY	$444	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$374,284	BOYAmt
EOY	$282,146	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Primary Exempt Purpose	TO PROVIDE INFORMATION AND SUPPORT SERVICES TO US NAVAL, US MARINE CORPS AND US COAST GUARD RESERVISTS, VETERANS, CADETS, AND THEIR FAMILIES.	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (4 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt	Grants And AllocationsGrantsAndAllocationsAmt	Program Service ExpensesProgramServiceExpensesAmt
PUBLICATION: PUBLICATION OF A QUARTERLY MAGAZINE "THEMARINER" WHICH IS PROVIDED ONLINE AND/OR MAILED TO EACH OF THE ASSOCIATION'S MEMBERS. THE PUBLICATION REPORTS ON NATIONAL EVENTS AND TRENDS THAT AFFECT SEA SERVICE RESERVISTS AND THEIR FAMILIES.	$0	$35,632
ANNUAL COLLEGE SCHOLARSHIP PROGRAM: TO PROMOTE SERVICE IN THE US RESERVES. SCHOLARSHIPS ARE AWARDED TO MEMBERS AND THEIR FAMILY BASED UPON AN APPLICATION AND ESSAY. IN THE CURRENT FISCAL YEAR, $10,500 WAS PAID TO 5 SCHOLARSHIP RECIPIENTS.	$10,500	$10,500
ANNUAL NATIONAL CONFERENCE: NERA SPONSORED EVENT TO EDUCATE MEMBERS THROUGH SPEAKERS, ON RIGHTS AND BENEFITS FOR NAVAL RESERVISTS.	$1,000	$9,497
PROFESSIONAL DEVELOPMENT: PROVIDE CAREER COUNSELING, MENTORING, AND ASSISTANCE WITH RESERVIST BENEFIT ISSUES. SERVICE IS PROVIDED THROUGHPROFESSIONAL DEVELOPMENT SESSIONS AT REGIONAL AND NATIONAL CONFERENCES, THROUGH ONLINE DISCUSSIONS AND DATABASES, AND BY COOPERATIVE EFFORTSWITH OTHER RESERVIST ORGANIZATIONS.	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Expenses	$55,629	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
STEPHEN R SANDY
EXECUTIVE DIRECTOR	10.00	$0	$0	$0
YVETTE PURTILL
DEPUTY EXECUTIVE DIRECTOR	10.00	$0	$0	$0
JOANNE ELLIOTT
PRESIDENT	10.00	$0	$0	$0
MICHAEL P HUGHES
VICE PRESIDENT (END OCT 2022)	1.00	$0	$0	$0
CURTIS DEYOUNG
VICE PRESIDENT	2.00	$0	$0	$0
DENNIS HUNT
TREASURER	2.00	$0	$0	$0
JIM FRIERSON
SECRETARY	2.00	$0	$0	$0
EUGENE KOELKER
NATIONAL COUNSELOR	1.00	$0	$0	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	0	ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI	Yes (1)	OrganizationHadUBIInd
Organization Filed990 T	Yes (1)	OrganizationFiled990TInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Organization Dissolved Etc	0	OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend	$0	DirectIndirectPltclExpendAmt
Made Loans To From Officers	0	MadeLoansToFromOfficersInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JENNIFER ABBOTT	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2611 PIONEER LANE	AddressLine1Txt
City	FALLS CHURCH	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	22043	ZIPCd

Field	Value	IRS element (for citing)
Phone	7035341329	PhoneNum

Field	Value	IRS element (for citing)
Foreign Financial Account	0	ForeignFinancialAccountInd
Foreign Office	0	ForeignOfficeInd
Donor Advised Fnds	0	DonorAdvisedFndsInd
Operate Hospital	0	OperateHospitalInd
Tanning Services Provided	0	TanningServicesProvidedInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Political Campaign Acty	0	PoliticalCampaignActyInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME	DESCRIPTION: INTEREST INCOME. AMOUNT: 171.
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE	DESCRIPTION: OTHER INCOME. AMOUNT: 317.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SCHOLARSHIP FUND GRANTS. GRANTEE NAME: ASHLEY K WILLIAMS. GRANTEE RELATIONSHIP: MEMBER. AMOUNT GIVEN: 2,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SCHOLARSHIP FUND GRANTS. GRANTEE NAME: JESSICA WOLLESEN. GRANTEE RELATIONSHIP: MEMBER. AMOUNT GIVEN: 2,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SCHOLARSHIP FUND GRANTS. GRANTEE NAME: OMARI STARKES. GRANTEE RELATIONSHIP: MEMBER. AMOUNT GIVEN: 2,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SCHOLARSHIP FUND GRANTS. GRANTEE NAME: EMMA NOLAN. GRANTEE RELATIONSHIP: MEMBER. AMOUNT GIVEN: 2,500.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SCHOLARSHIP FUND GRANTS. GRANTEE NAME: MARY PURTILL. GRANTEE RELATIONSHIP: MEMBER. AMOUNT GIVEN: 2,000.
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID	ACTIVITY CLASSIFICATION: SPONSORSHIP CONTRIBUTIONS. GRANTEE NAME: COMMISSIONED OFFICERS FOUNDATION. GRANTEE ADDRESS: 8201 CORPORATE DRIVE STE 615 HYATTSVILLE, MD 20785-2243. GRANTEE RELATIONSHIP: NONE. AMOUNT GIVEN: 1,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 11,500.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES	DESCRIPTION: OFFICE EXPENSES. AMOUNT: 14,055. DESCRIPTION: TECHNOLOGY. AMOUNT: 6,073. DESCRIPTION: INSURANCE. AMOUNT: 1,097. TOTAL TO FORM 990-EZ, LINE 16: 21,225.
FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS	DESCRIPTION: UNREALIZED LOSS. AMOUNT: -2,280.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS	DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 322,457. END OF YEAR AMOUNT: 250,841. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 3,683. END OF YEAR AMOUNT: 5,448.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES	DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 400. END OF YEAR AMOUNT: 444.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

Field	Value	IRS element (for citing)
Declaration	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.	DeclarationDesc