Civic Intelligence

Lake Winnipesaukee Sailing Association Inc.

990 • Fiscal year 2022 • EIN 02-0439135

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 31, 2023

Organization ProfileWWW.LWSA.ORG
PO Box 7047Gilford, NH 03247

(603) 589-1177

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

59th percentile

11%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

51st percentile

2.2%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

39th percentile

0.1%

Faster revenue growth than 39% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$890,562

Up $19,184 (+2.2%) from 2021

Net Assets

Up

$890,562

Up $19,184 (+2.2%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin59th percentile

Revenue

Up

$167,652

Up $88 (+0.1%) from 2021

Expenses

Up

$148,468

Up $19,392 (+15%) from 2021

Net Income

Down

$19,184

Down $19,304 (-50%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$890,562
Liabilities$0
Net Assets$890,562
Open 2022 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$167,652
Expenses$148,468
Net Income$19,184
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 31, 2023
Return Version
2022v5.0
Gross Receipts
$175,892
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$656,867$637,241▼ $19,626
Cash and Non-Interest-Bearing Accounts$210,711$215,871▲ $5,160
Inventories for Sale or Use$3,800$37,450▲ $33,650
Total Assets$871,378$890,562▲ $19,184
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$871,378$890,562▲ $19,184
Total Net Assets Fund Balance$871,378$890,562▲ $19,184
Total Liabilities and Net Assets / Fund Balance$871,378$890,562▲ $19,184

Asset Categories

AssetBook ValueDepreciationBasis
Land$468,533-$468,533
Equipment$56,906$123,682$180,588
Buildings$110,263$32,094$142,357
Leasehold Improvements$1,539$1,937$3,476
Compensation and Service Providers
Top Officer Pay53rd percentile

Board Members and Trustees

NameTitle
John R Norden IiiPresident
Alan HimmerBoard Member
Benjamin CrosbyBoard Member
David StoweBoard Member
Hayden MclaughlinBoard Member
J Conor HayesBoard Member
Martin E BarrettBoard Member
Jeffrey RabinowitzSecretary
Guy NickersonTreasurer
Kimberly ScammanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$60,285
Program Service Revenue
$102,589
Investment Income
$1,732
Other Revenue
$3,046
All Other Contributions
$58,535
Change in Net Assets
$19,184

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 AmountValuation Method
Boats and Planes17$43,890Lower Fair Market Value (FMV) or Resale Price
Other Non Cash Contri Table2$400-
Total Noncash Contributions19$44,290-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,044
Salaries, Compensation, and Employee Benefits$59,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$54,858--$54,858
Depreciation Depletion$15,771$3,855-$19,626
Insurance$14,770$2,301-$17,071
Fees for Services Accounting$1,720$6,000-$7,720
Payroll Taxes$4,566--$4,566
Office Expenses$3,668$682-$4,350
Fees for Services Other$3,415--$3,415
Occupancy$437$1,583-$2,020
Other Expenses$1,107$319-$1,107
Conferences and Meetings$550--$550
All Other Expenses$125$125-$250
Advertising$160--$160
Total Functional Expenses$131,622$16,846$0$148,468
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 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
2023-03-31

Organization Details

Principal Officer
Guy Nickerson
Formed
1987
Legal Domicile
Nh
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
30

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 454 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ENCOURAGE THE SPORT OF SAILING AND RACING; TO INTRODUCE AND TEACH PEOPLE, ESPECIALLY YOUNG PEOPLE AND PEOPLE WITH DISABILITIES, SAILING.
IRS990/AdvertisingGrp/ProgramServicesAmt0160
IRS990/AdvertisingGrp/TotalAmt0160
IRS990/AllOtherContributionsAmt058535
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0125
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0125
IRS990/AllOtherExpensesGrp/TotalAmt0250
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0GUY NICKERSON
IRS990/BooksInCareOfDetail/PhoneNum06032864366
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt095 NICKERSON PARK DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0TILTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd003276
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0210711
IRS990/CashNonInterestBearingGrp/EOYAmt0215871
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt054858
IRS990/CompDisqualPersonsGrp/TotalAmt054858
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0550
IRS990/ConferencesMeetingsGrp/TotalAmt0550
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt060285
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01732
IRS990/CYOtherExpensesAmt089044
IRS990/CYOtherRevenueAmt03046
IRS990/CYProgramServiceRevenueAmt0102589
IRS990/CYRevenuesLessExpensesAmt019184
IRS990/CYSalariesCompEmpBnftPaidAmt059424
IRS990/CYTotalExpensesAmt0148468
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0167652
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03855
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015771
IRS990/DepreciationDepletionGrp/TotalAmt019626
IRS990/Desc0A. YOUTH DEVELOPMENT: SAILING PROGRAM THAT COMPLETED 278 SAILING WEEKS FOR STUDENTS AGES 8-16; OUR SEASON RUNS FOR 11 WEEKS INCLUDING AFTER SCHOOL, OTHERWISE 9 WEEKS WITH PROFESSIONAL INSTRUCTORS AND COMPETITIVE EVENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0121866
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06000
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01720
IRS990/FeesForServicesAccountingGrp/TotalAmt07720
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03415
IRS990/FeesForServicesOtherGrp/TotalAmt03415
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0true
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTIN E BARRETT
IRS990/Form990PartVIISectionAGrp/PersonNm1BENJAMIN CROSBY
IRS990/Form990PartVIISectionAGrp/PersonNm2J CONOR HAYES
IRS990/Form990PartVIISectionAGrp/PersonNm3ALAN HIMMER
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN R NORDEN III
IRS990/Form990PartVIISectionAGrp/PersonNm5HAYDEN MCLAUGHLIN
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFFREY RABINOWITZ
IRS990/Form990PartVIISectionAGrp/PersonNm7KIMBERLY SCAMMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID STOWE
IRS990/Form990PartVIISectionAGrp/PersonNm9GUY NICKERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt08240
IRS990/GrossReceiptsAmt0175892
IRS990/GrossSalesOfInventoryAmt03046
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02301
IRS990/InsuranceGrp/ProgramServicesAmt014770
IRS990/InsuranceGrp/TotalAmt017071
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03800
IRS990/InventoriesForSaleOrUseGrp/EOYAmt037450
IRS990/InvestmentIncomeGrp/ExclusionAmt01732
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01732
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0157713
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0656867
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0637241
IRS990/LandBldgEquipCostOrOtherBssAmt0794954
IRS990/LegalDomicileStateCd0NH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt08240
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt01750
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0871378
IRS990/NetAssetsOrFundBalancesEOYAmt0890562
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03046
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03046
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0871378
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0890562
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt044290
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01583
IRS990/OccupancyGrp/ProgramServicesAmt0437
IRS990/OccupancyGrp/TotalAmt02020
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0682
IRS990/OfficeExpensesGrp/ProgramServicesAmt03668
IRS990/OfficeExpensesGrp/TotalAmt04350
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BOAT EXPENSES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK & CC FEES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0162
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11819
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2319
IRS990/OtherExpensesGrp/ProgramServicesAmt017121
IRS990/OtherExpensesGrp/ProgramServicesAmt17338
IRS990/OtherExpensesGrp/ProgramServicesAmt26016
IRS990/OtherExpensesGrp/ProgramServicesAmt31107
IRS990/OtherExpensesGrp/TotalAmt017283
IRS990/OtherExpensesGrp/TotalAmt19157
IRS990/OtherExpensesGrp/TotalAmt26335
IRS990/OtherExpensesGrp/TotalAmt31107
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04566
IRS990/PayrollTaxesGrp/TotalAmt04566
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/RelatedOrExemptFuncIncomeAmt093089
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt093089
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19500
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/ExpenseAmt09756
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt09500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt057339
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04519
IRS990/PYOtherExpensesAmt074696
IRS990/PYOtherRevenueAmt01574
IRS990/PYProgramServiceRevenueAmt0104132
IRS990/PYRevenuesLessExpensesAmt038488
IRS990/PYSalariesCompEmpBnftPaidAmt054380
IRS990/PYTotalExpensesAmt0129076
IRS990/PYTotalRevenueAmt0167564
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt019184
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt093089
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt04180
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0930
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt018564
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt03650
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01264
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt028588
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt060285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt057339
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt078095
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0104455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt048558
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0348732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0269
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0446
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105635
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0104132
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt029684
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0107424
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt088791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0435666
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt027
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0446
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02519
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96050
IRS990ScheduleA/PublicSupportPY509Pct00.95340
IRS990ScheduleA/PublicSupportTotal509Amt0755810
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt04180
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0930
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt018564
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt03650
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01264
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt028588
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0165920
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0161471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0107779
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0211879
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0137349
IRS990ScheduleA/Total509Grp/TotalAmt0784398
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0167652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0161498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0108048
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0212325
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0137394
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0786917
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/BookValueAmt0110263
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032094
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0142357
IRS990ScheduleD/EquipmentGrp/BookValueAmt056906
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123682
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180588
IRS990ScheduleD/LandGrp/BookValueAmt0468533
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0468533
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01539
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01937
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03476
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0637241
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/BoatsAndPlanesGrp/ContributionCnt017
IRS990ScheduleM/BoatsAndPlanesGrp/MethodOfDeterminingRevenuesTxt0LOWER FMV OR RESALE PRICE
IRS990ScheduleM/BoatsAndPlanesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/BoatsAndPlanesGrp/NoncashContributionsRptF990Amt043890
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt02
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0TRAILERS
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0400
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/ExplanationTxt1TREASURER 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/ExplanationTxt2CONFLICT 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/ExplanationTxt3BY VOTE OF BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BY VOTE OF BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TotalAssetsBOYAmt0871378
IRS990/TotalAssetsEOYAmt0890562
IRS990/TotalAssetsGrp/BOYAmt0871378
IRS990/TotalAssetsGrp/EOYAmt0890562
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060285
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016846
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0131622
IRS990/TotalFunctionalExpensesGrp/TotalAmt0148468
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$890,562
Liabilities
$0
Net assets
$890,562
Revenue
$167,652
Expenses
$148,468
Net income
$19,184
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
2022Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $500k-$1M nonprofits