Nonprofit · EIN 85-1528834
USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION
Tax-exempt · LELAND, NC 28451
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $52,554 | $41,900 | $10,654 | $224,934 | $0 | $224,934 |
| December 31, 2024 | 990 | $57,199 | $55,045 | $2,154 | $214,280 | $0 | $214,280 |
| December 31, 2023 | 990 | $40,763 | $38,661 | $2,102 | $212,131 | $0 | $212,131 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $52,540
- Membership dues
- $29,704
- Program service revenue
- $0
- Investment income
- $14
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $23,640
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,964
- Program services (functional)
- $33,793
- Management and general (functional)
- $8,107
Balance sheet and other
- Total assets, start of year
- $214,280
- Total assets, end of year
- $224,934
- Total liabilities, end of year
- $0
- Net assets, end of year
- $224,934
- Gross receipts
- $52,554
- Employees
- 0
- Volunteers
- 6
- Year formed
- 2020
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Ruffini | President Officer | 1 | $0 |
| ES Katz | CFO/Board Member Officer | 8 | $0 |
| Joe D'Arcangelo | Board Member Trustee or director | 1 | $0 |
| Scott Chellis | Board Member Trustee or director | 1 | $0 |
| Matt Hall | Board Member Trustee or director | 1 | $0 |
| Herbert Smith | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| John Ruffini | President Officer | 2 | $0 |
| WW Houston | Vice President Officer | 2 | $0 |
| ES Katz | CFO/Board Member Officer | 5 | $0 |
| Joe D'Arcangelo | Board Member Trustee or director | 1 | $0 |
| John Barber | Board Member Trustee or director | 1 | $0 |
| Lee York | Board Member Trustee or director | 1 | $0 |
| Herbert Smith | Board Member Trustee or director | 1 | $0 |
| Mat Hall | Board Member Trustee or director | 1 | $0 |
| Scott Chellis | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elliot Katz | Pres/CEO Trustee or director | 20 | $0 |
| WW Houston | Vice President Trustee or director | 20 | $0 |
| John D Barber | Board Member Trustee or director | 5 | $0 |
| Joe D'Arcangelo | Board Member Trustee or director | 5 | $0 |
| John Ruffini | Board Member Trustee or director | 5 | $0 |
| Lee York | Board Member Trustee or director | 5 | $0 |
| Herbert Smith | Board Member Trustee or director | 5 | $0 |
| Mat Hall | Board Member Trustee or director | 5 | $0 |
| Lary Zok | Board Member Trustee or director | 5 | $0 |
| Gary Alls | Board Member Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2394 W OAK BRIDGE WAY NE, LELAND, NC 28451-8835
- In care of
- % ELLIOT S KATZ
- Mailing address (990-N for 2020)
- 2394 W Oak Bridge Way NE, Leland NC 28451
- Principal officer (990 for 2025)
- Elliot S Katz, 2394 W Oak Bridge Way NE, Leland, NC 28451
- Principal officer (990-N for 2020)
- Elliot S Katz, 2394 W Oak Bridge Way NE, Leland NC 28451
- Signed the 990
- Elliot S Katz, CFO
- Phone
- (703) 463-6192
- Website
- www.popasmoke.com
- Return prepared by
- Julia K Eskander CPA
Mission
USMC/Vietnam Helicopter Association is devoted to promoting and preserving the camaraderie of the US Marine Corps helicopter pilots, air crewman, and other support personnel who served together during the Vietnam War.
Program accomplishments
- $500 scholarships are awarded to 42 qualified studentsExpenses $21,000
- The organization donated $2,640.00 to another service organization to enable it to fulfill its mission needsExpenses $2,640
- The organization published and distributed newsletters to promote and preserve the camaraderie of the members.Expenses $10,153
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 85-1528834
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W30)
- Assets (IRS master file)
- $224,934
- Income (IRS master file)
- $52,554
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $52,554 | $41,900 | $224,934 | XML |
| 990 | December 2024 | $57,199 | $55,045 | $214,280 | XML |
| 990 | December 2023 | $40,763 | $38,661 | $212,131 | XML |
| 990 | December 2022 | $109,315 | $69,690 | $210,023 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Elliot S Katz | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-1528834).
Questions about USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION
- What is the EIN of USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION?
- The employer identification number (EIN) of USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION is 85-1528834.
- Is USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION?
- The 990 for the year ended December 31, 2025 names Elliot S Katz.
- Who are the officers and directors of USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does USMC COMBAT HELICOPTER AND TILTROTOR ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $52,554, expenses of $41,900 and total assets of $224,934 at year end.
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