Civic Intelligence

Lake Winnipesaukee Sailing Association Inc

EIN 02-0439135 • 501(c)3 • Gilford, NH

Profile

To encourage the sport of sailing and racing to introduce and teach people, especially young people and people with disabilities, sailing. To encourage youth sailing and to provide facilities and programs for the education of children in sailing and sailboat racing to foster sportsmanship throughout the sport to promote the science of seamanship and navigation.

PO Box 7047Gilford, NH 03247

lwsa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

34%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$956,399

Up $26,248 (+2.8%) from 2023

Liabilities

Down

$297

Down $4,602 (-94%) from 2023

Net Assets

Up

$956,102

Up $30,850 (+3.3%) from 2023

Revenue

Up

$249,420

Up $24,424 (+11%) from 2023

Expenses

Up

$218,570

Up $28,264 (+15%) from 2023

Net Income

Down

$30,850

Down $3,840 (-11%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $76,584Liabilities 2010: $0Net Assets 2010: $76,5842010Assets 2011: $156,959Liabilities 2011: $02011Assets 2012: $118,616Liabilities 2012: $02012Assets 2013: $165,720Liabilities 2013: $0Net Assets 2013: $165,7202013Assets 2014: $737,855Liabilities 2014: $470,999Net Assets 2014: $266,8562014Assets 2015: $675,314Liabilities 2015: $212,111Net Assets 2015: $463,2032015Assets 2016: $688,840Liabilities 2016: $67Net Assets 2016: $688,7732016Assets 2017: $714,087Liabilities 2017: $300Net Assets 2017: $713,7872017Assets 2018: $732,133Liabilities 2018: $0Net Assets 2018: $732,1332018Assets 2019: $811,454Liabilities 2019: $51Net Assets 2019: $811,4032019Assets 2020: $832,890Liabilities 2020: $0Net Assets 2020: $832,8902020Assets 2021: $871,378Liabilities 2021: $0Net Assets 2021: $871,3782021Assets 2022: $890,562Liabilities 2022: $0Net Assets 2022: $890,5622022Assets 2023: $930,151Liabilities 2023: $4,899Net Assets 2023: $925,2522023Assets 2024: $956,399Liabilities 2024: $297Net Assets 2024: $956,1022024

Highlighted filing

2024

Assets$956,399
Liabilities$297
Net Assets$956,102

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2010: $75,353Expenses 2010: $69,697Net Income 2010: $5,6562010Revenue 2011: $160,595Expenses 2011: $82,048Net Income 2011: $78,5472011Revenue 2012: $17,114Expenses 2012: $55,457Net Income 2012: -$38,3432012Revenue 2013: $107,059Expenses 2013: $59,955Net Income 2013: $47,1042013Revenue 2014: $206,101Expenses 2014: $104,965Net Income 2014: $101,1362014Revenue 2015: $303,665Expenses 2015: $107,318Net Income 2015: $196,3472015Revenue 2016: $321,813Expenses 2016: $96,243Net Income 2016: $225,5702016Revenue 2017: $127,864Expenses 2017: $102,850Net Income 2017: $25,0142017Revenue 2018: $151,549Expenses 2018: $133,203Net Income 2018: $18,3462018Revenue 2019: $214,212Expenses 2019: $134,942Net Income 2019: $79,2702019Revenue 2020: $112,022Expenses 2020: $90,535Net Income 2020: $21,4872020Revenue 2021: $167,564Expenses 2021: $129,076Net Income 2021: $38,4882021Revenue 2022: $167,652Expenses 2022: $148,468Net Income 2022: $19,1842022Revenue 2023: $224,996Expenses 2023: $190,306Net Income 2023: $34,6902023Revenue 2024: $249,420Expenses 2024: $218,570Net Income 2024: $30,8502024

Highlighted filing

2024

Revenue$249,420
Expenses$218,570
Net Income$30,850

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.56$0.00$9.56$2.49$2.19$0.31
2023Detailed filing. Detailed filing data is available for this year.$9.30$0.05$9.25$2.25$1.90$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.91$0.00$8.91$1.68$1.48$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.71$0.00$8.71$1.68$1.29$0.38
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.33$0.00$8.33$1.12$0.91$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.11$0.00$8.11$2.14$1.35$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.32$0.00$7.32$1.52$1.33$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.14$0.00$7.14$1.28$1.03$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$0.00$6.89$3.22$0.96$2.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$2.12$4.63$3.04$1.07$1.96
2014Detailed filing. Detailed filing data is available for this year.$7.38$4.71$2.67$2.06$1.05$1.01
2013Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.07$0.60$0.47
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$0.17$0.55$0.38
2011Summary only. Only limited summary data is available for this year.$1.57$0.00$1.61$0.82$0.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.75$0.70$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 4, 2025
Return Version
2024v5.0
Gross Receipts
$289,156
Mission and Program Overview

Mission

To encourage the sport of sailing and racing to introduce and teach people, especially young people and people with disabilities, sailing. To encourage youth sailing and to provide facilities and programs for the education of children in sailing and sailboat racing to foster sportsmanship throughout the sport to promote the science of seamanship and navigation.

To encourage the sport of sailing and racing; to introduce and teach people, especially young people and people with disabilities, sailing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$665,415$706,116▲ $40,701
Cash and Non-Interest-Bearing Accounts$260,736$236,183▼ $24,553
Inventories for Sale or Use$4,000$14,100▲ $10,100
Total Assets$930,151$956,399▲ $26,248
Liabilities
Accounts Payable and Accrued Expenses$4,899$297▼ $4,602
Total Liabilities$4,899$297▼ $4,602
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$925,252$956,102▲ $30,850
Total Net Assets Fund Balance$925,252$956,102▲ $30,850
Total Liabilities and Net Assets / Fund Balance$930,151$956,399▲ $26,248

Asset Categories

AssetBook ValueDepreciationBasis
Land$468,533-$468,533
Equipment$133,287$146,617$279,904
Buildings$103,167$39,190$142,357
Leasehold Improvements$1,129$2,347$3,476
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin CrosbyPresident
Alan HimmerBoard Member
David StoweBoard Member
Hayden MclaughlinBoard Member
J Conor HayesBoard Member
Jeffrey RabinowitzBoard Member
John R Norden IiiBoard Member
Kimberly ScammanBoard Member
Catherine MclaughlinSecretary
Guy NickersonTreasurer
Lynne HunterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$82,695
Program Service Revenue
$142,560
Investment Income
$22,151
Other Revenue
$2,014
All Other Contributions
$80,795
Change in Net Assets
$30,850

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Boats and Planes21$47,800
Total Noncash Contributions21$47,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,880
Salaries, Compensation, and Employee Benefits$83,690
Total Fundraising Expense$2,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$77,315--$77,315
Depreciation Depletion$26,950$3,651-$30,601
Insurance$16,094$3,921-$20,015
Occupancy$77$9,212-$9,289
Office Expenses$8,667--$8,667
Payroll Taxes$6,375--$6,375
Other Expenses$8,532$1,625$2,500$4,125
Fees for Services Other$3,234--$3,234
Fees for Services Accounting-$2,745-$2,745
Conferences and Meetings$1,127--$1,127
Travel$673$33-$706
Advertising$186--$186
Total Functional Expenses$182,340$33,730$2,500$218,570
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Hayden mclaughlin catherine mclaughlin board member secretary father/daughter

Form 990, Page 6, Part VI, Line 11B

Treasurer drafts the 990 with the assistance of a cpa if needed, the draft is disseminated to the board for review. If the board approves the draft by written approval within one week, the treasurer and/or the cpa can submit the final draft.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy and governing documents are published on our website for public review at the following location: http://www.lwsa.org/about.php

Form 990, Page 6, Part VI, Line 15A

BY VOTE OF BOARD

Form 990, Page 6, Part VI, Line 15B

BY VOTE OF BOARD

Form 990, Page 6, Part VI, Line 19

Form 990s for the years 2003-2020, plus conflict of interest policy and governing documents are published on our website for public review at the following location: http://www.lwsa.org/about.php

Filing and Contact Details

Filer

Filer Name
Lake Winnipesaukee Sailing
EIN
02-0439135
Phone
6035891177
Address
PO BOX 7047, GILFORD, NH 03247

Signing Officer

Name
Guy Nickerson
Title
Treasurer
Phone
6035891177
Signed
2025-04-04

Organization Details

Principal Officer
Guy Nickerson
Formed
1987
Legal Domicile
Nh
Voting Board Members
11
Independent Board Members
10
Employees
20
Volunteers
25

Preparer

Firm
Victoria L Phillips CPA
Address
143 CLOUGH HILL RD, LOUDON, NH 03307-1204
Preparer
Victoria L Phillips CPA
Phone
6037834384
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To encourage the sport of sailing and racing; to introduce and teach people, especially young people and people with disabilities, sailing. To encourage youth sailing and to provide facilities and programs for the education of children in sailing and sailboat racing; to foster sportsmanship throughout the sport; to promote the science of seamanship and navigation.

Raw XML AppendixShowing 400 of 462 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt012149
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02014
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02014
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/ProgramServicesAmt077
IRS990/OccupancyGrp/TotalAmt09289
IRS990/OfficeExpensesGrp/ProgramServicesAmt08667
IRS990/OfficeExpensesGrp/TotalAmt08667
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BOAT EXPENSES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK & CC FEES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06597
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15348
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2598
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31625
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IRS990/OtherExpensesGrp/ProgramServicesAmt17794
IRS990/OtherExpensesGrp/ProgramServicesAmt28532
IRS990/OtherExpensesGrp/TotalAmt031913
IRS990/OtherExpensesGrp/TotalAmt113142
IRS990/OtherExpensesGrp/TotalAmt29130
IRS990/OtherExpensesGrp/TotalAmt34125
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06375
IRS990/PayrollTaxesGrp/TotalAmt06375
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GUY NICKERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/Desc0YOUTH SAILING PROGRAM REGISTR
IRS990/ProgramServiceRevenueGrp/Desc1ADULT RACING REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0130550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0130550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112010
IRS990/ProgSrvcAccomActy2Grp/Desc0B. BOATING PROGRAMS: ADULT RACING PROGRAM: SAILBOAT RACING EVERY THURSDAY NIGHT FOR 15 WEEKS AND 12 WEEKEND RACES FOR ADULTS ON LARGER BOATS WITH YOUTH PARTICIPATION AS CREW. THE WEEKEND RACES WERE OPEN TO THE PUBLIC INVOLVING 20-30 ADULTS EACH SATURDAY & SUNDAY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012167
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012010
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt087168
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02819
IRS990/PYOtherExpensesAmt0117131
IRS990/PYOtherRevenueAmt01323
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IRS990/PYRevenuesLessExpensesAmt034690
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IRS990/PYTotalExpensesAmt0190306
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0130550
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt09455
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0901
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt04180
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0930
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt018564
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt034030
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt082695
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt087168
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt060285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt057339
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt078095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0365582
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010002
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09129
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021159
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0144574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0135009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0105635
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0104132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt029684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0519034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010002
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09129
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021159
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93910
IRS990ScheduleA/PublicSupportPY509Pct00.95480
IRS990ScheduleA/PublicSupportTotal509Amt0850586
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt09455
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0901
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt04180
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0930
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt018564
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt034030
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0165920
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0161471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0107779
IRS990ScheduleA/Total509Grp/TotalAmt0884616
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0237271
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0231306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0167652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0161498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0108048
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0905775
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0103167
IRS990ScheduleD/BuildingsGrp/DepreciationAmt039190
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0142357
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133287
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0146617
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0279904
IRS990ScheduleD/LandGrp/BookValueAmt0468533
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0468533
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01129
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02347
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03476
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0706116
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/BoatsAndPlanesGrp/ContributionCnt021
IRS990ScheduleM/BoatsAndPlanesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BoatsAndPlanesGrp/NoncashContributionsRptF990Amt047800
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENCOURAGE THE SPORT OF SAILING AND RACING; TO INTRODUCE AND TEACH PEOPLE, ESPECIALLY YOUNG PEOPLE AND PEOPLE WITH DISABILITIES, SAILING. TO ENCOURAGE YOUTH SAILING AND TO PROVIDE FACILITIES AND PROGRAMS FOR THE EDUCATION OF CHILDREN IN SAILING AND SAILBOAT RACING; TO FOSTER SPORTSMANSHIP THROUGHOUT THE SPORT; TO PROMOTE THE SCIENCE OF SEAMANSHIP AND NAVIGATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HAYDEN MCLAUGHLIN CATHERINE MCLAUGHLIN BOARD MEMBER SECRETARY FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TREASURER DRAFTS THE 990 WITH THE ASSISTANCE OF A CPA IF NEEDED, THE DRAFT IS DISSEMINATED TO THE BOARD FOR REVIEW. IF THE BOARD APPROVES THE DRAFT BY WRITTEN APPROVAL WITHIN ONE WEEK, THE TREASURER AND/OR THE CPA CAN SUBMIT THE FINAL DRAFT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE PUBLISHED ON OUR WEBSITE FOR PUBLIC REVIEW AT THE FOLLOWING LOCATION: HTTP://WWW.LWSA.ORG/ABOUT.PHP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BY VOTE OF BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BY VOTE OF BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990S FOR THE YEARS 2003-2020, PLUS CONFLICT OF INTEREST POLICY AND GOVERNING DOCUMENTS ARE PUBLISHED ON OUR WEBSITE FOR PUBLIC REVIEW AT THE FOLLOWING LOCATION: HTTP://WWW.LWSA.ORG/ABOUT.PHP
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0930151
IRS990/TotalAssetsEOYAmt0956399
IRS990/TotalAssetsGrp/BOYAmt0930151
IRS990/TotalAssetsGrp/EOYAmt0956399
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt082695
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02500

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