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Governance Register
US nonprofit · EIN 851528834 · Leland, NCiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 851528834) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2025: assets, liabilities, staff, website, telephone, pay.Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Principal officer IRS Form 990-N (e-Postcard) - principal officer named for tax year 2020.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Usmc Combat Helicopter and Tiltrotor Association's network

6 peoplei6 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (6). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

6 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 9 voting members of its governing body on its latest Form 990 Part VI; we list 6 in Part VII (Part VII does not always name every voting member).
NameRole as filedSinceOn the board
Herbert SmithBoard Member2022
4 yrs
Joe D'ArcangeloBoard Member2021
5 yrs
John D Barber (also filed as John Barber)Board Member2021
5 yrs
Lee YorkBoard Member2021
5 yrs
Mat HallBoard Member2022
4 yrs
Scott ChellisBoard Member2024
2 yrs
Under 5 years5 to 6 years6 years or more

Officers and senior leadership

3 listediNamed in Part VII as officers, key employees or highest-compensated staff - not board members, shown for completeness.
NameTitle as filedOn the filings
ES KatzCFO/Board Member2024
John RuffiniPresident2024
W W HoustonVice President2024

Pay and hours

year to 31 December 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
John RuffiniPresident1$0
ES KatzCFO/Board Member8$0
Joe D'ArcangeloBoard Member1$0
Scott ChellisBoard Member1$0
Matt HallBoard Member1$0
Herbert SmithBoard Member1$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Usmc Combat Helicopter and Tiltrotor Association
EIN
851528834
Address
2394 W Oak Bridge Way Ne, Leland, NC, 28451-8835
State
North Carolina
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. (as filed on the Form 990)
Activity (NTEE)
W30 Public and societal benefit
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Public & Societal Benefit
Size band
4 (IRS master file code)
Formed
2020
Principal officer
Elliot S Katz (as named on the Form 990)
IRS ruling date
1 December 2020
Status
Code 01 (unconditional exemption)
Form 990 filings on record
4, latest 2024
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥5years on the filingsJoe D'Arcangelo
≥5years on the filingsJohn D Barber
≥5years on the filingsLee York
≥4years on the filingsHerbert Smith

Latest return

year to 31 December 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2025. US dollars, as filed.
Total assets
$225k
Total liabilities
$0
Net assets or fund balances
$225k
Contributions and grants received
$53k
Program service revenue
$0
Grants and similar paid out
$24k
Employees
0
Volunteers
6

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$57k$55k$2k

As filed on the IRS Form 990. US dollars.