Civic Intelligence

Wianno Sailing Foundation Inc

EIN 04-3293135 • 501(c)3 • East Sandwich, MA

Profile

The wianno sailing foundation actively promotes recreational and competitive sailing on multiple fronts. Although this foundation owns the land and buildings that are leased to the wianno yacht club, we successfully reach and support sailing to a much wider community.

10 Goose Point LaneEast Sandwich, MA 02537

wsailing.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.04x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.61x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

89th percentile

48%

Higher net margin than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

-0.8%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

20%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,464,620

Down $11,997 (-0.8%) from 2023

Liabilities

Down

$60,000

Down $60,000 (-50%) from 2023

Net Assets

Up

$1,404,620

Up $48,003 (+3.5%) from 2023

Revenue

Up

$97,990

Up $16,442 (+20%) from 2023

Expenses

Up

$50,589

Up $13,016 (+35%) from 2023

Net Income

Up

$47,401

Up $3,426 (+7.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $58,546Liabilities 2011: $02011Assets 2012: $57,638Liabilities 2012: $02012Assets 2013: $57,764Liabilities 2013: $02013Assets 2014: $56,555Liabilities 2014: $02014Assets 2020: $1,454,611Liabilities 2020: $300,000Net Assets 2020: $1,154,6112020Assets 2021: $1,486,708Liabilities 2021: $240,000Net Assets 2021: $1,246,7082021Assets 2022: $1,490,315Liabilities 2022: $180,000Net Assets 2022: $1,310,3152022Assets 2023: $1,476,617Liabilities 2023: $120,000Net Assets 2023: $1,356,6172023Assets 2024: $1,464,620Liabilities 2024: $60,000Net Assets 2024: $1,404,6202024

Highlighted filing

2024

Assets$1,464,620
Liabilities$60,000
Net Assets$1,404,620

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $216Expenses 2011: $6,806Net Income 2011: -$6,5902011Revenue 2012: $159Expenses 2012: $1,067Net Income 2012: -$9082012Revenue 2013: $126Expenses 2013: $0Net Income 2013: $1262013Revenue 2014: $104Expenses 2014: $1,310Net Income 2014: -$1,2062014Revenue 2020: $135,795Expenses 2020: $18,821Net Income 2020: $116,9742020Revenue 2021: $143,139Expenses 2021: $51,066Net Income 2021: $92,0732021Revenue 2022: $107,242Expenses 2022: $35,323Net Income 2022: $71,9192022Revenue 2023: $81,548Expenses 2023: $37,573Net Income 2023: $43,9752023Revenue 2024: $97,990Expenses 2024: $50,589Net Income 2024: $47,4012024

Highlighted filing

2024

Revenue$97,990
Expenses$50,589
Net Income$47,401

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.0
Gross Receipts
$490,263
Mission and Program Overview

Mission

The Wianno Sailing Foundation actively promotes recreational and competitive sailing on multiple fronts. Although this foundation owns the land and buildings that are leased to the Wianno Yacht Club, we successfully reach and support sailing to a much wider community.

Promotes sailing education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,009,720$1,003,749▼ $5,971
Investments in Publicly Traded Securities$434,114$430,181▼ $3,933
Cash and Non-Interest-Bearing Accounts$29,800$29,057▼ $743
Savings and Temporary Cash Investments$2,983$1,633▼ $1,350
Total Assets$1,476,617$1,464,620▼ $11,997
Liabilities
Mortgage Notes Payable Secured by Investment Property$120,000$60,000▼ $60,000
Total Liabilities$120,000$60,000▼ $60,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,356,617$1,404,620▲ $48,003
Total Net Assets Fund Balance$1,356,617$1,404,620▲ $48,003
Total Liabilities and Net Assets / Fund Balance$1,476,617$1,464,620▼ $11,997

Asset Categories

AssetBook ValueDepreciationBasis
Land$825,617-$825,617
Buildings$178,132$54,734$232,866
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony WillPresident
John GriffinDirector
Michael BenoitDirector
Wendy JohnsonDirector
Geoffrey LenkDirector/tre
Samuel MullinAssistant Cl
Lucy Duffield SteereClerk
Jeffrey OakesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$81,136
Program Service Revenue
$0
Investment Income
$23,519
Other Revenue
$-6,665
All Other Contributions
$55,176
Change in Net Assets
$47,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$29,845
Other Expenses$20,744
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$29,845--$29,845
Fees for Services Other$7,059--$7,059
Depreciation Depletion$5,971--$5,971
Fees for Services Accounting-$4,850-$4,850
Office Expenses$868$869-$1,737
Insurance$1,091--$1,091
Fees for Services Legal-$36-$36
Total Functional Expenses$44,834$5,755$0$50,589
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wianno Senior Class Association inSouth Yarmouth, MA501c3Boat Maint Storage$6,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,666
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Speaker$25,960-$2,458-
Total Events$25,960-$6,666$-6,666
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
No
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
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

The form 990 is distributed electronically to all of the board members for review.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wianno Sailing Foundation Inc
EIN
04-3293135
Phone
5082923184
Address
10 GOOSE POINT LANE, EAST SANDWICH, MA 02537

Signing Officer

Name
Geoffrey Lenk
Title
Director/treasurer
Phone
5082923184
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Oakes
Formed
1995
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
10

Preparer

Firm
Frank J Harrison CPA
Address
PO BOX 1669 6 MERCHANTS RD 4A, SANDWICH, MA 02563-1669
Preparer
Jason P Anderson
Phone
5088882000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The wianno sailing foundation actively promotes recreational and competitive sailing on multiple fronts. Although this foundation owns the land and buildings that are leased to the wianno yacht club, we successfully reach and support sailing to a much wider community.

Form 990, Part III

Form 990, part iii, line 4a, program service accomplishments: the sailing school remains accessible to all in the region who want to learn how to sail. There are a few safety qualifications that everyone must meet before being admitted, as we do not have an adaptive sailing program at this time. Lastly, the sailing school was given by a wianno senior, a larger, heavier boat for use by our students or any yacht club sailing director who wishes to expose their students to a different type of vessel. Wsf is grateful for the use of this boat, which provides a sailing experience that few can experience anymore. The wianno sailing foundation, inc is extremely proud of its robust and popular sailing school.

Form 990, Page 2, Part III, Line 4A

The wianno sailing foundation, inc. (wsf) continues to ensure that a robust, thriving sailing program exists at 101 bridge street, osterville, ma. Summer of 2024 brought students to our classes, and the return of junior and senior sailing instructors ensures a degree of continuity and safety for all. Wsf promotes and supports four programs within the sailing school: "learn to sail", mab, opti and 420 racing teams, and private lessons. "learn to sail" taught a total of 132 students and remains one of our more popular programs. Mab is for the older students who have graduated from the opti class but no interest in racing. In addition, we integrate racing into the curriculum and private lessons for those families whose schedules conflict with sailing school class times. The sailing school remains accessible to all in the region who want to learn how to sail. There are a few safety qualifications that everyone must meet before being admitted, as we do not have an adaptive sailing program at this time. Lastly, the sailing school was given a wianno senior, a larger, heavier boat for use by our students or any yacht club sailing director who wishes to expose their students to a different type of vessel. Wsf is grateful for the use of this boat, which provides a sailing experience that few can experience anymore. The wianno sailing foundation, inc is extremely proud of its robust and popular sailing school.

Form 990, Page 2, Part III, Line 4B

In 2024, the wianno sailing foundation, inc. Distributed gifts and grants totaling 29,845: barnstable yacht club 501(c)(7) received 2,500 to underwrite green fleet entry fees to support and encourage first time racers. Bass river yacht club 501(c)(7) received 3,000 to promote their adaptive sailing program. Nantucket community sailing was granted 1,501 in order to purchase costs for kayak pivots, stabilizers, and a paddling seat. Pleasant bay community boating was granted 2,688 to promote their adaptive sailing program. Sail cape cod received 956 to over the cost of a mast step replacement. Stone horse yacht club 501(c)(7) received 2,720 to cover the costs of green fleet sailors to support and encourage first time racers. 34 entries were paid for with these funds. Wequaquet yacht club received 880 to cover costs of green fleet sailors and to support and encourage first time racers. 22 entries were paid with these funds. Wianno senior class association was gifted 6,000 to cover partial maintenance and storage for boats used in wianno yacht club sailing school and available to regional sailing programs. Wianno yacht club 501(c)(7) was given 4,975 to cover green fleet entry fees forfirst time racers. Wild harbor yacht club was given 4,625 to launch a sailing school scholarship fund.

Form 990, Part IX, Line 11G

7,059 0 0

Form 990, Part X

Form 990, part x, line 10: land, buildings and equipment: section 1.263(a)-3(n) election wianno sailing foundation inc 10 goose point lane east sandwich, ma 02537 ein: 04-3293135 wianno sailing foundation inc. Is electing to capitalize repair and maintenance costs under regulation section 1.263(a)-3(n).

Form 990, Part XI, Line 9

Book / tax depreciation difference 5,971

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IRS990/Desc0THE WIANNO SAILING FOUNDATION, INC. (WSF) CONTINUES TO ENSURE THAT A ROBUST, THRIVING SAILING PROGRAM EXISTS AT 101 BRIDGE STREET, OSTERVILLE, MA. SUMMER OF 2024 BROUGHT STUDENTS TO OUR CLASSES, AND THE RETURN OF JUNIOR AND SENIOR SAILING INSTRUCTORS ENSURES A DEGREE OF CONTINUITY AND SAFETY FOR ALL. WSF PROMOTES AND SUPPORTS FOUR PROGRAMS WITHIN THE SAILING SCHOOL: "LEARN TO SAIL", MAB, OPTI AND 420 RACING TEAMS, AND PRIVATE LESSONS. "LEARN TO SAIL" TAUGHT A TOTAL OF 132 STUDENTS AND REMAINS ONE OF OUR MORE POPULAR PROGRAMS. MAB IS FOR THE OLDER STUDENTS WHO HAVE GRADUATED FROM THE OPTI CLASS BUT NO INTEREST IN RACING. IN ADDITION, WE INTEGRATE RACING INTO THE CURRICULUM AND PRIVATE LESSONS FOR THOSE FAMILIES WHOSE SCHEDULES CONFLICT WITH SAILING SCHOOL CLASS TIMES. THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN 2024, THE WIANNO SAILING FOUNDATION, INC. DISTRIBUTED GIFTS AND GRANTS TOTALING 29,845: BARNSTABLE YACHT CLUB 501(C)(7) RECEIVED 2,500 TO UNDERWRITE GREEN FLEET ENTRY FEES TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. BASS RIVER YACHT CLUB 501(C)(7) RECEIVED 3,000 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. NANTUCKET COMMUNITY SAILING WAS GRANTED 1,501 IN ORDER TO PURCHASE COSTS FOR KAYAK PIVOTS, STABILIZERS, AND A PADDLING SEAT. PLEASANT BAY COMMUNITY BOATING WAS GRANTED 2,688 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. SAIL CAPE COD RECEIVED 956 TO OVER THE COST OF A MAST STEP REPLACEMENT. STONE HORSE YACHT CLUB 501(C)(7) RECEIVED 2,720 TO COVER THE COSTS OF GREEN FLEET SAILORS TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 34 ENTRIES WERE PAID FOR WITH THESE FUNDS. WEQUAQUET YACHT CLUB RECEIVED 880 TO COVER COSTS OF GREEN FLEET SAILORS AND TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 22 ENTRIES WERE PAID WITH THESE FUNDS. WIANNO SENIOR CLASS ASSOCIATION WAS GIFTED 6,000 TO COVER PARTIAL MAINTENANCE AND STORAGE FOR BOATS USED IN WIANNO YACHT CLUB SAILING SCHOOL AND AVAILABLE TO REGIONAL SAILING PROGRAMS. WIANNO YACHT CLUB 501(C)(7) WAS GIVEN 4,975 TO COVER GREEN FLEET ENTRY FEES FORFIRST TIME RACERS. WILD HARBOR YACHT CLUB WAS GIVEN 4,625 TO LAUNCH A SAILING SCHOOL SCHOLARSHIP FUND.
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BOAT MAINT STORAGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0WIANNO SENIOR CLASS ASSOCIATION IN
IRS990ScheduleI/RecipientTable/RecipientEIN0223056112
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART 1, LINE 2 ALL GRANT AWARDS ARE RELATED TO MISSSION. A WRITTEN REQUEST DETAILING FINANCIAL NEEDS AND THE PURPOSE OF THE GRANT ARE SUBMITTED TO THE ORGANIZATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WIANNO SAILING FOUNDATION ACTIVELY PROMOTES RECREATIONAL AND COMPETITIVE SAILING ON MULTIPLE FRONTS. ALTHOUGH THIS FOUNDATION OWNS THE LAND AND BUILDINGS THAT ARE LEASED TO THE WIANNO YACHT CLUB, WE SUCCESSFULLY REACH AND SUPPORT SAILING TO A MUCH WIDER COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN BY A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WIANNO SAILING FOUNDATION, INC. (WSF) CONTINUES TO ENSURE THAT A ROBUST, THRIVING SAILING PROGRAM EXISTS AT 101 BRIDGE STREET, OSTERVILLE, MA. SUMMER OF 2024 BROUGHT STUDENTS TO OUR CLASSES, AND THE RETURN OF JUNIOR AND SENIOR SAILING INSTRUCTORS ENSURES A DEGREE OF CONTINUITY AND SAFETY FOR ALL. WSF PROMOTES AND SUPPORTS FOUR PROGRAMS WITHIN THE SAILING SCHOOL: "LEARN TO SAIL", MAB, OPTI AND 420 RACING TEAMS, AND PRIVATE LESSONS. "LEARN TO SAIL" TAUGHT A TOTAL OF 132 STUDENTS AND REMAINS ONE OF OUR MORE POPULAR PROGRAMS. MAB IS FOR THE OLDER STUDENTS WHO HAVE GRADUATED FROM THE OPTI CLASS BUT NO INTEREST IN RACING. IN ADDITION, WE INTEGRATE RACING INTO THE CURRICULUM AND PRIVATE LESSONS FOR THOSE FAMILIES WHOSE SCHEDULES CONFLICT WITH SAILING SCHOOL CLASS TIMES. THE SAILING SCHOOL REMAINS ACCESSIBLE TO ALL IN THE REGION WHO WANT TO LEARN HOW TO SAIL. THERE ARE A FEW SAFETY QUALIFICATIONS THAT EVERYONE MUST MEET BEFORE BEING ADMITTED, AS WE DO NOT HAVE AN ADAPTIVE SAILING PROGRAM AT THIS TIME. LASTLY, THE SAILING SCHOOL WAS GIVEN A WIANNO SENIOR, A LARGER, HEAVIER BOAT FOR USE BY OUR STUDENTS OR ANY YACHT CLUB SAILING DIRECTOR WHO WISHES TO EXPOSE THEIR STUDENTS TO A DIFFERENT TYPE OF VESSEL. WSF IS GRATEFUL FOR THE USE OF THIS BOAT, WHICH PROVIDES A SAILING EXPERIENCE THAT FEW CAN EXPERIENCE ANYMORE. THE WIANNO SAILING FOUNDATION, INC IS EXTREMELY PROUD OF ITS ROBUST AND POPULAR SAILING SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN 2024, THE WIANNO SAILING FOUNDATION, INC. DISTRIBUTED GIFTS AND GRANTS TOTALING 29,845: BARNSTABLE YACHT CLUB 501(C)(7) RECEIVED 2,500 TO UNDERWRITE GREEN FLEET ENTRY FEES TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. BASS RIVER YACHT CLUB 501(C)(7) RECEIVED 3,000 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. NANTUCKET COMMUNITY SAILING WAS GRANTED 1,501 IN ORDER TO PURCHASE COSTS FOR KAYAK PIVOTS, STABILIZERS, AND A PADDLING SEAT. PLEASANT BAY COMMUNITY BOATING WAS GRANTED 2,688 TO PROMOTE THEIR ADAPTIVE SAILING PROGRAM. SAIL CAPE COD RECEIVED 956 TO OVER THE COST OF A MAST STEP REPLACEMENT. STONE HORSE YACHT CLUB 501(C)(7) RECEIVED 2,720 TO COVER THE COSTS OF GREEN FLEET SAILORS TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 34 ENTRIES WERE PAID FOR WITH THESE FUNDS. WEQUAQUET YACHT CLUB RECEIVED 880 TO COVER COSTS OF GREEN FLEET SAILORS AND TO SUPPORT AND ENCOURAGE FIRST TIME RACERS. 22 ENTRIES WERE PAID WITH THESE FUNDS. WIANNO SENIOR CLASS ASSOCIATION WAS GIFTED 6,000 TO COVER PARTIAL MAINTENANCE AND STORAGE FOR BOATS USED IN WIANNO YACHT CLUB SAILING SCHOOL AND AVAILABLE TO REGIONAL SAILING PROGRAMS. WIANNO YACHT CLUB 501(C)(7) WAS GIVEN 4,975 TO COVER GREEN FLEET ENTRY FEES FORFIRST TIME RACERS. WILD HARBOR YACHT CLUB WAS GIVEN 4,625 TO LAUNCH A SAILING SCHOOL SCHOLARSHIP FUND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO ALL OF THE BOARD MEMBERS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt67,059 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART X, LINE 10: LAND, BUILDINGS AND EQUIPMENT: SECTION 1.263(A)-3(N) ELECTION WIANNO SAILING FOUNDATION INC 10 GOOSE POINT LANE EAST SANDWICH, MA 02537 EIN: 04-3293135 WIANNO SAILING FOUNDATION INC. IS ELECTING TO CAPITALIZE REPAIR AND MAINTENANCE COSTS UNDER REGULATION SECTION 1.263(A)-3(N).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 5,971
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0GEOFFREY LENK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRANK J HARRISON CPA
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON P ANDERSON
ReturnHeader/ReturnTs02025-09-12T14:54:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

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