Civic Intelligence

Interscholastic Yacht Racing Association

EIN 04-2614121 • 501(c)3 • San Diego, CA

Profile

The Interscholastic Yacht Racing Association, Inc. d/b/a Interscholastic Sailing Association ("ISSA" or the "Corporation") is the organization that coordinates, administers and supervises the sport of sailing for accredited high schools located in North America. ISSA provides the foundation for competition including, but not limited to, a standardized set of rules and guidelines, oversight of officials, regatta organization and racing operations. It is the goal of ISSA to promote the sport of sailing by encouraging the mastery of the skills, knowledge and rules of sailing.

2812 Canon StreetSan Diego, CA 92106

www.highschoolsailingusa.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

83rd percentile

38%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$349,649

Up $96,786 (+38%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$349,649

Up $96,786 (+38%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin27th percentile

Revenue

Up

$91,508

Up $11,116 (+14%) from 2023

Expenses

Up

$104,087

Up $35,838 (+53%) from 2023

Net Income

Down

-$12,579

Down $24,722 (-204%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$400K$300K$200K$100K$0Assets 2010: $204,665Liabilities 2010: $650Net Assets 2010: $204,0152010Assets 2011: $215,978Liabilities 2011: $650Net Assets 2011: $215,3282011Assets 2012: $245,074Liabilities 2012: $650Net Assets 2012: $244,4242012Assets 2013: $244,758Liabilities 2013: $25Net Assets 2013: $244,7332013Assets 2014: $227,819Liabilities 2014: $0Net Assets 2014: $227,8192014Assets 2015: $220,223Liabilities 2015: $0Net Assets 2015: $220,2232015Assets 2016: $228,046Liabilities 2016: $0Net Assets 2016: $228,0462016Assets 2017: $235,889Liabilities 2017: $0Net Assets 2017: $235,8892017Assets 2018: $222,134Liabilities 2018: $0Net Assets 2018: $222,1342018Assets 2019: $223,364Liabilities 2019: $02019Assets 2020: $223,676Liabilities 2020: $0Net Assets 2020: $223,6762020Assets 2021: $239,575Liabilities 2021: $0Net Assets 2021: $239,5752021Assets 2022: $239,700Liabilities 2022: $0Net Assets 2022: $239,7002022Assets 2023: $252,863Liabilities 2023: $0Net Assets 2023: $252,8632023Assets 2024: $349,649Liabilities 2024: $0Net Assets 2024: $349,6492024

Highlighted filing

2024

Assets$349,649
Liabilities$0
Net Assets$349,649
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$150K$100K$50K$0-$50KExpenses 2010: $39,2742010Revenue 2011: $56,871Expenses 2011: $36,024Net Income 2011: $20,8472011Revenue 2012: $56,249Expenses 2012: $40,657Net Income 2012: $15,5922012Revenue 2013: $39,835Expenses 2013: $48,428Net Income 2013: -$8,5932013Revenue 2014: $50,238Expenses 2014: $65,154Net Income 2014: -$14,9162014Revenue 2015: $57,856Expenses 2015: $58,062Net Income 2015: -$2062015Revenue 2016: $62,470Expenses 2016: $54,731Net Income 2016: $7,7392016Revenue 2017: $70,105Expenses 2017: $62,456Net Income 2017: $7,6492017Revenue 2018: $57,450Expenses 2018: $71,205Net Income 2018: -$13,7552018Revenue 2019: $35,407Expenses 2019: $34,177Net Income 2019: $1,2302019Revenue 2020: $61,197Expenses 2020: $60,884Net Income 2020: $3132020Revenue 2021: $69,730Expenses 2021: $53,780Net Income 2021: $15,9502021Revenue 2022: $71,258Expenses 2022: $71,071Net Income 2022: $1872022Revenue 2023: $80,392Expenses 2023: $68,249Net Income 2023: $12,1432023Revenue 2024: $91,508Expenses 2024: $104,087Net Income 2024: -$12,5792024

Highlighted filing

2024

Revenue$91,508
Expenses$104,087
Net Income-$12,579
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$349,649
Liabilities
$0
Net assets
$349,649
Revenue
$91,508
Expenses
$104,087
Net income
-$12,579
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.50$0.92$1.04$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.80$0.68$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.71$0.71$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.00$2.40$0.70$0.54$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.61$0.61$0.00
2019Summary only. Only limited summary data is available for this year.$2.23$0.00$0.35$0.34$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.00$2.22$0.57$0.71$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.00$2.36$0.70$0.62$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$0.62$0.55$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.58$0.58$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.28$0.00$2.28$0.50$0.65$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.40$0.48$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.01$2.44$0.56$0.41$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.01$2.15$0.57$0.36$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.01$2.04$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$91,508
Mission and Program Overview

Mission

SCHEDULE O

Organization and administration of national championship sailing events in different disciplines.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,985$343,452▲ $105,467
Accounts Receivable-$5,943-
Total Assets$252,863$349,649▲ $96,786
Other Assets Total$14,878$254▼ $14,624
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,863$349,649▲ $96,786
Total Net Assets Fund Balance$252,863$349,649▲ $96,786
Total Liabilities and Net Assets / Fund Balance$252,863$349,649▲ $96,786
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Tim HoganPresident
Rob HurdVice President
Jason LutzBoard Member Massa
Will HowardBoard Member Missa
Rob RussellBoard Member Nessa
Haley LhamonBoard Member Nwisa
Tj ConnellyBoard Member Pcisa
Ryan HammBoard Member Saisa
Jeff BrockBoard Member Seisa
Randall NunnDirector Massa
Ted AndersonDirector Missa
Chris CraneDirector Nessa
Sarah HanavanDirector Nwisa
Aaron FevesDirector Pcisa
Joseph LoganDirector Saisa
Dan ZwergDirector Seisa
Bruce StuartSecretary/counsel
Casey SchnoorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$61,977
Program Service Revenue
$13,105
Investment Income
$16,426
Other Revenue
$0
All Other Contributions
$177
Change in Net Assets
$-12,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,087
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$23,958-$23,958
Advertising$5,700--$5,700
Other Expenses$3,393--$3,393
Fees for Services Accounting$1,860--$1,860
Total Functional Expenses$80,129$23,958$0$104,087
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11A

“The tax returns are reviewed by the treasurer and the accountant/manager. They are prepared by an outside independent firm.”

Form 990, Part VI, Section C, Line 19

“Information available from entity listed in part v1, section c, line 20.”

Filing and Contact Details

Filer

Filer Name
Interscholastic Yacht Racing Association Inc
EIN
04-2614121
Phone
6199947245
Address
2812 CANON STREET, SAN DIEGO, CA 92106
Doing Business As
Dba Issa

Signing Officer

Name
Casey Schnoor
Title
Treasurer
Phone
6199947245
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Schnoor
Formed
1963
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
100

Preparer

Firm
Ok Advisors Inc
Address
291 WEST 22ND STREET SUITE 201, SAN PEDRO, CA 90731
Preparer
JOHN O'CONNOR
Phone
3107493916
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

“The Interscholastic Sailing Association ISSA governs secondary school sailing in the United States, in both independent and public high schools. Sailor eligibility starts at the ninth grade there are no age limits. As in college sailing, there are seven district associations which schedule events, as well as a system of national championships. While ISSA had its origins in the preparatory schools of the Northeast in 1930, it is now a nationwide organization with active districts in Northeast NESSA, Mid-Atlantic MASSA, South Atlantic SAISA, Southeast SEISA, Midwest MISSA, Pacific Coast PCISA, and Northwest NWISA..”

Raw XML AppendixShowing 400 of 453 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER MASSA
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR SAISA
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Interscholastic Sailing Association ISSA governs secondary school sailing in the United States, in both independent and public high schools. Sailor eligibility starts at the ninth grade there are no age limits. As in college sailing, there are seven district associations which schedule events, as well as a system of national championships. While ISSA had its origins in the preparatory schools of the Northeast in 1930, it is now a nationwide organization with active districts in Northeast NESSA, Mid-Atlantic MASSA, South Atlantic SAISA, Southeast SEISA, Midwest MISSA, Pacific Coast PCISA, and Northwest NWISA..
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURNS ARE REVIEWED BY THE TREASURER AND THE ACCOUNTANT/MANAGER. THEY ARE PREPARED BY AN OUTSIDE INDEPENDENT FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION AVAILABLE FROM ENTITY LISTED IN PART V1, SECTION C, LINE 20.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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