Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 63,239 | 464,315 | 3,613,860 | 3,019,765 | 5,085,781 | 12,246,960 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 63,239 | 464,315 | 3,613,860 | 3,019,765 | 5,085,781 | 12,246,960 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 12,246,960 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 63,239 | 464,315 | 3,613,860 | 3,019,765 | 5,085,781 | 12,246,960 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 12,246,960 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PART I, LINE 1 | 1. AERIAL RECOVERY'S INTEGRATED PROGRAM MODEL AND THE AERIAL RECOVERY IMPACT ENGINE AERIAL RECOVERY OPERATES THROUGH AN INTEGRATED, CYCLICAL HUMANITARIAN MODEL CALLED THE AERIAL RECOVERY IMPACT ENGINE. THIS MODEL, COMPRISING FIVE PHASES (RECRUIT, RETRAIN, REPURPOSE, RESCUE, AND RECOVER), IS THE ORGANIZATIONAL STRUCTURE THROUGH WHICH ALL FOUR OF AERIAL RECOVERY'S PROGRAM AREAS ARE DESIGNED, FUNDED, AND DELIVERED. UNDERSTANDING THIS MODEL IS ESSENTIAL TO ACCURATELY INTERPRETING THE ORGANIZATION'S PROGRAM EXPENDITURES, FUND DEPLOYMENT, AND OPERATIONAL STRUCTURE. 2. TEAM COMPOSITION AND THE ROLE OF HEAL THE HEROES AERIAL RECOVERY'S OPERATIONAL TEAMS INCLUDE VETERANS AND FIRST RESPONDERS, MISSION-QUALIFIED CIVILIAN VOLUNTEERS, SUBJECT-MATTER SPECIALISTS, LOGISTICS AND COMMUNICATIONS PERSONNEL, AND ORGANIZATIONAL SUPPORT STAFF. NOT ALL TEAM MEMBERS ARE VETERANS OR FIRST RESPONDERS, AND PARTICIPATION IN THE HEAL THE HEROES PROGRAM IS NOT A PREREQUISITE FOR JOINING OR SERVING ON AERIAL RECOVERY'S TEAMS. HEAL THE HEROES IS SPECIFICALLY DESIGNED FOR VETERANS AND FIRST RESPONDERS EXPERIENCING THE PSYCHOLOGICAL AND OCCUPATIONAL CHALLENGES THAT FREQUENTLY FOLLOW SEPARATION FROM SERVICE. THE PROGRAM IS ACTIVELY MADE AVAILABLE TO ALL ELIGIBLE TEAM MEMBERS. FOR TEAM MEMBERS WHO SERVE IN DEMANDING OPERATIONAL ENVIRONMENTS BUT DO NOT QUALIFY FOR HEAL THE HEROES, AERIAL RECOVERY PROVIDES ACCESS TO MENTAL HEALTH SUPPORT, PEER RESILIENCE RESOURCES, POST-DEPLOYMENT CARE, AND THROUGH REDEMPTION RANCH, ANIMAL-ASSISTED THERAPEUTIC PROGRAMMING. 3. THE PEOPLE ARE THE PROGRAM AERIAL RECOVERY IS NOT PRINCIPALLY AN ORGANIZATION THAT PURCHASES AND DELIVERS SUPPLIES TO SPECIFIC CRISIS EVENTS. ITS PRIMARY PROGRAM ASSET IS ITS PEOPLE: TRAINED OPERATORS (VETERANS, FIRST RESPONDERS, AND MISSION-QUALIFIED CIVILIANS) RECRUITED, SCREENED, TRAINED, AND DEPLOYED THROUGH THE IMPACT ENGINE. INVESTMENT IN OPERATOR RECRUITMENT, TRAINING, RESTORATION, AND READINESS IS THEREFORE DIRECT PROGRAM EXPENDITURE, NOT ADMINISTRATIVE OVERHEAD. AS CO-FOUNDER JEREMY LOCKE HAS STATED: "MOST HUMANITARIAN ORGANIZATIONS FOCUS ON RESPONDING TO A SINGLE CRISIS. AERIAL RECOVERY FOCUSES ON BUILDING THE PEOPLE WHO RESPOND TO EVERY CRISIS." 4. EVERY MISSION ADVANCES MULTIPLE PROGRAM OBJECTIVES SIMULTANEOUSLY WHEN AERIAL RECOVERY RESPONDS TO A DISASTER, IT SIMULTANEOUSLY DELIVERS DISASTER RELIEF, DEPLOYS TRAINED OPERATORS FULFILLING THEIR HUMANITARIAN PURPOSE, IDENTIFIES NEW PROGRAM AND HEAL THE HEROES CANDIDATES IN THE FIELD, AND IN MANY CASES CONDUCTS ANCILLARY ANIMAL RESCUE OPERATIONS. EXPENSE ALLOCATION ACROSS PROGRAM CATEGORIES REFLECTS THE ORGANIZATION'S BEST REASONABLE ALLOCATION OF COSTS TO THE PRIMARY PROGRAM OBJECTIVE OF EACH ACTIVITY, CONSISTENT WITH APPLICABLE ACCOUNTING STANDARDS. 5. UNRESTRICTED CONTRIBUTIONS AND CAMPAIGN-SPECIFIC FUNDRAISING UNLESS A DONOR HAS PROVIDED A WRITTEN, EXPLICIT RESTRICTION DESIGNATING THEIR CONTRIBUTION FOR A SPECIFIC PURPOSE, ALL CONTRIBUTIONS TO AERIAL RECOVERY ARE UNRESTRICTED GENERAL SUPPORT APPLIED AT THE ORGANIZATION'S DISCRETION TO ADVANCE ITS CHARITABLE MISSION IN ACCORDANCE WITH BOARD-APPROVED PRIORITIES. FUNDRAISING CAMPAIGNS ORGANIZED AROUND SPECIFIC EVENTS, INCLUDING DISASTER-SPECIFIC CAMPAIGNS SUCH AS THOSE ASSOCIATED WITH HURRICANE HELENE AND OTHER CRISES, ARE DESIGNED TO COMMUNICATE THE TYPE OF WORK DONOR CONTRIBUTIONS SUPPORT. THEY DO NOT, ABSENT EXPLICIT WRITTEN RESTRICTION, CREATE LEGAL OR CONTRACTUAL OBLIGATIONS TO APPLY FUNDS EXCLUSIVELY TO A SINGLE EVENT OR GEOGRAPHIC RESPONSE. THIS POLICY IS DISCLOSED IN AERIAL RECOVERY'S FUNDRAISING MATERIALS, IS CONSISTENT WITH IRS GUIDANCE ON UNRESTRICTED CHARITABLE CONTRIBUTIONS, AND IS APPLIED CONSISTENTLY ACROSS ALL CAMPAIGNS. DONORS WHO WISH TO RESTRICT THEIR CONTRIBUTIONS ARE INVITED TO CONTACT THE ORGANIZATION DIRECTLY TO EXECUTE A WRITTEN GIFT AGREEMENT. 6. OPERATOR PIPELINE AS CHARITABLE INFRASTRUCTURE BECAUSE AERIAL RECOVERY'S MODEL BUILDS PEOPLE RATHER THAN STOCKPILING GOODS, A MEANINGFUL PORTION OF PROGRAM EXPENDITURE REPRESENTS INVESTMENT IN THE OPERATOR PIPELINE: RECRUITING CANDIDATES, PROVIDING HEAL THE HEROES AND PARALLEL TRAINING PROGRAMMING, EQUIPPING OPERATORS FOR DEPLOYMENT, AND PROVIDING POST-DEPLOYMENT RECOVERY SUPPORT FOR ALL TEAM MEMBERS. THIS EXPENDITURE IS INSEPARABLE FROM MISSION DELIVERY. THE ORGANIZATION THAT RESPONDS TO THE NEXT HURRICANE, THE NEXT TRAFFICKING NETWORK, OR THE NEXT ANIMAL RESCUE CRISIS IS BEING BUILT TODAY. EVERY MISSION SAVES LIVES TODAY AND PREPARES RESCUERS FOR TOMORROW. |
| FORM 990, PART VI, SECTION A, LINE 2 | BRITNIE TURNER AND JEREMY LOCKE ARE MARRIED. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION WILL PROVIDE THE FORM 990 TO THE BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, DURING EITHER THE Q4 OR Q1 BOARD MEETING, AERIAL RECOVERY'S BOARD IS ENGAGED IN A REVIEW OF ALL EXISTING AERIAL RECOVERY POLICIES. AT THIS TIME AMENDMENTS ARE MADE TO STRENGHTHEN AND OR ENSURE THAT THE POLICIES STAY RELEVANT AND EFFECTIVE. ALSO ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUESTED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO SUBMIT ANT POTENTIAL CONFLICT OF INTEREST DECLERATIONS WHICH ARE THEN REVIEWED AND ANY ACTION NECESSARY TAKEN BY THE BOARD. BOARD MEMBER ARE ALSO REMINDED THAT IF A POTENTIAL CONFLICT OF INTEREST ARISES THROUGHOUT THE YEAR THAT THEY ARE RESPONSIBLE FOR SUBMITTING A CONFLICT OF INTEREST DECLARATION FORM AT THE TIME IN WHICH THE POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED (AND NOT TO WAIT UNTIL THE ANNUAL MEETING WHERE POLICIES ARE REVIEWED FOR AMENDEMENT CONSIDERATION). ANY DECLARATIONS MADE ARE REVIEWED BY THE BOARD AT THE TIME THEY ARE SUBMITTED AND CONSIDERATIONS OF ANY ACTION NECESSARY IS TAKEN AT THAT TIME. |
| FORM 990, PART VI, SECTION B, LINE 15B | JEREMY LOCKE'S COMPENSATION WAS REVIEWED AND APPROVED BY DISINTERESTED MEMBERS OF AERIAL RECOVERY'S BOARD OF DIRECTORS, WITHOUT THE PARTICIPATION OF JEREMY LOCKE OR BRITNIE TURNER IN THE DETERMINATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND ALL EXISTING POLICIES WERE AVAILABLE UPON REQUEST DURING THE 2024 TAX YEAR. AS OF Q2 OF 2024 ALL GOVERNING DOCUMENTS, 2023 AND 2024 FINANCIAL AUDITS AND ALL EXISTING POLICIES (INCLUDING THE CONFLICT OF INTEREST POLICIY) ARE PUBLICLY ACCESSIBLE ON ARIAL RECOVERY'S WEBSITE. |
| FORM 990, PART VII, SECTION A, COLUMN E | THE COMPENSATION FOR JEREMY LOCKE IS FOR HIS ROLE AS AN EMPLOYEE OF AERIAL RECOVERY AND NOT FOR HIS POSITION AS A BOARD MEMBER OF OFFICER. |
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