Civic Intelligence

West End Racing Children'S Community Sailing Inc

EIN 04-6064566 • 501(c)3 • Truro, MA

Profile

The purpose of the corporation shall be to provide low-cost, affordable instruction in sailing and sailboat racing in a safe and fun environment to all children of qualifying age who desire to participate in the towns of provincetown and truro massachusetts and to foster in young sailors an appreciation of the town's sailing heritage and marine environment and a desire to become responsible and caring adult members of their communities.

PO Box 2023Truro, MA 02666

www.werccs.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

86th percentile

41%

Higher net margin than 86% 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

76th percentile

21%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

96th percentile

259%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Up

$292,680

Up $50,700 (+21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$292,680

Up $50,700 (+21%) from 2023

Revenue

Up

$119,129

Up $85,990 (+259%) from 2023

Expenses

Down

$70,207

Down $13,501 (-16%) from 2023

Net Income

Up

$48,922

Up $99,491 (+197%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $212,876Liabilities 2010: $8,672Net Assets 2010: $204,2042010Assets 2017: $191,393Liabilities 2017: $0Net Assets 2017: $191,3932017Assets 2018: $315,454Liabilities 2018: $0Net Assets 2018: $315,4542018Assets 2019: $282,593Liabilities 2019: $0Net Assets 2019: $282,5932019Assets 2020: $301,318Liabilities 2020: $0Net Assets 2020: $301,3182020Assets 2021: $291,833Liabilities 2021: $0Net Assets 2021: $291,8332021Assets 2022: $285,791Liabilities 2022: $0Net Assets 2022: $285,7912022Assets 2023: $241,980Liabilities 2023: $0Net Assets 2023: $241,9802023Assets 2024: $292,680Liabilities 2024: $0Net Assets 2024: $292,6802024

Highlighted filing

2024

Assets$292,680
Liabilities$0
Net Assets$292,680

Operations Trend

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

$150K$100K$50K$0-$50K-$100KRevenue 2010: $30,205Expenses 2010: $27,142Net Income 2010: $3,0632010Revenue 2017: $145,650Expenses 2017: $43,275Net Income 2017: $102,3752017Revenue 2018: $123,866Expenses 2018: $56,614Net Income 2018: $67,2522018Revenue 2019: $32,928Expenses 2019: $70,755Net Income 2019: -$37,8272019Revenue 2020: $31,416Expenses 2020: $19,280Net Income 2020: $12,1362020Revenue 2021: $37,613Expenses 2021: $47,653Net Income 2021: -$10,0402021Revenue 2022: $49,253Expenses 2022: $44,498Net Income 2022: $4,7552022Revenue 2023: $33,139Expenses 2023: $83,708Net Income 2023: -$50,5692023Revenue 2024: $119,129Expenses 2024: $70,207Net Income 2024: $48,9222024

Highlighted filing

2024

Revenue$119,129
Expenses$70,207
Net Income$48,922

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 22, 2025
Return Version
2024v5.0
Gross Receipts
$121,270
Mission and Program Overview

Mission

The purpose of the corporation shall be to provide low-cost, affordable instruction in sailing and sailboat racing in a safe and fun environment to all children of qualifying age who desire to participate in the towns of provincetown and truro massachusetts and to foster in young sailors an appreciation of the town's sailing heritage and marine environment and a desire to become responsible and caring adult members of their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$82,918$112,252▲ $29,334
Land, Buildings, and Equipment, Net$88,234$103,034▲ $14,800
Investments in Publicly Traded Securities$67,988$76,071▲ $8,083
Inventories for Sale or Use$2,840$1,323▼ $1,517
Total Assets$241,980$292,680▲ $50,700
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,980$292,680▲ $50,700
Total Net Assets Fund Balance$241,980$292,680▲ $50,700
Total Liabilities and Net Assets / Fund Balance$241,980$292,680▲ $50,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$99,834$8,261$108,095
Equipment-$43,447$43,447
Land$3,200-$3,200
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$97,140
Program Service Revenue
$9,510
Investment Income
$9,622
Other Revenue
$2,857
All Other Contributions
$97,140
Change in Net Assets
$48,922
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,575
Salaries, Compensation, and Employee Benefits$32,632
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$26,431$3,015-$29,446
Fees for Services Other$16,759$35-$16,794
Insurance$855$5,527-$6,382
Fees for Services Accounting$4,480--$4,480
Fees for Services Management-$4,000-$4,000
Office Expenses-$3,425-$3,425
Payroll Taxes$2,817$369-$3,186
Depreciation Depletion$2,333--$2,333
Conferences and Meetings$161--$161
Total Functional Expenses$53,836$16,371$0$70,207
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
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
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

Arthur j santos francis john santos president director brothers arthur j santos james f santos president director brothers

Form 990, Page 6, Part VI, Line 6

MEMBERS

Form 990, Page 6, Part VI, Line 7A

BY MAJORITY OF THE BOARD

Form 990, Page 6, Part VI, Line 9

Francis john santos 1 good templar place provincetown, ma 02657 christy foster 1835 state highway eastham, ma 02642 russell lamontagne 81 walnut st winchester, ma 10890 janet greenquest 1990 colusa way san jose, ca 95130 arthur j santos p.o. Box 585 truro, ma 02666 leonard e enos iii 32 conant street provincetown, ma 02657 aaron kacergis 35 run way rd eastham, ma 02642 rex mckinsey 3 south highland rd north truro, ma 02652 john e medeiros 11 oak drive provincetown, ma 02657 james f santos 94 commercial street provincetown, ma 02657 susan h areson 2 eric's road truro, ma 02666

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

OFFICERS REVIEWED RETURN

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

Any perceived conflict of interest will subject member to resignation

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

Board of directors review and approve any compensation of officers or key employees

Form 990, Page 6, Part VI, Line 19

Available upon request and also on the office of the attorney general of tghe commonwealth of massachusetts

Filing and Contact Details

Filer

Filer Name
WEST END RACING CHILDREN'S
EIN
04-6064566
Phone
4014871321
Address
PO BOX 2023, TRURO, MA 02666
Doing Business As
Werccsinc

Signing Officer

Name
Arthur J Santos
Title
President
Phone
5084879633
Signed
2025-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur J Santos
Formed
1953
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
0
Employees
8
Volunteers
15

Preparer

Firm
John E Medeiros CPA
Address
PO BOX 641, PROVINCETOWN, MA 02657
Preparer
John E Medeiros CPA
Phone
5084871020
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

WERCCS,INC

FORM 990 - ORGANIZATION'S MISSION

The purpose of the corporation shall be to provide low-cost, affordable instruction in sailing and sailboat racing in a safe and fun environment to all children of qualifying age who desire to participate in the towns of provincetown and truro massachusetts and to foster in young sailors an appreciation of the town's sailing heritage and marine environment and a desire to become responsible and caring adult members of their communities.

Form 990, Page 1, Part I, Line 6

Help in teaching sailing and conducting the business of the corporation

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

Expenses are associated with the organization's ability to conduct the exempt purpose and mission

Form 990, Page 5, Part V, Line 3B

NOT REQUIRED

Form 990, Part IX, Line 11G

Electric 321 0 0 miscellaneous exp 1,500 0 0 boat maintenance 10,903 0 0 501 (c) (3) filing fees 0 35 0 boat parts 2,767 0 0 building maintenance 1,155 0 0 awards performance 113 0 0 total 16,759 35 0

Form 990, Part XI, Line 9

Change in amundi account 1,778

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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt028372
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WERCCS,INC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PURPOSE OF THE CORPORATION SHALL BE TO PROVIDE LOW-COST, AFFORDABLE INSTRUCTION IN SAILING AND SAILBOAT RACING IN A SAFE AND FUN ENVIRONMENT TO ALL CHILDREN OF QUALIFYING AGE WHO DESIRE TO PARTICIPATE IN THE TOWNS OF PROVINCETOWN AND TRURO MASSACHUSETTS AND TO FOSTER IN YOUNG SAILORS AN APPRECIATION OF THE TOWN'S SAILING HERITAGE AND MARINE ENVIRONMENT AND A DESIRE TO BECOME RESPONSIBLE AND CARING ADULT MEMBERS OF THEIR COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HELP IN TEACHING SAILING AND CONDUCTING THE BUSINESS OF THE CORPORATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXPENSES ARE ASSOCIATED WITH THE ORGANIZATION'S ABILITY TO CONDUCT THE EXEMPT PURPOSE AND MISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NOT REQUIRED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ARTHUR J SANTOS FRANCIS JOHN SANTOS PRESIDENT DIRECTOR BROTHERS ARTHUR J SANTOS JAMES F SANTOS PRESIDENT DIRECTOR BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BY MAJORITY OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FRANCIS JOHN SANTOS 1 GOOD TEMPLAR PLACE PROVINCETOWN, MA 02657 CHRISTY FOSTER 1835 STATE HIGHWAY EASTHAM, MA 02642 RUSSELL LAMONTAGNE 81 WALNUT ST WINCHESTER, MA 10890 JANET GREENQUEST 1990 COLUSA WAY SAN JOSE, CA 95130 ARTHUR J SANTOS P.O. BOX 585 TRURO, MA 02666 LEONARD E ENOS III 32 CONANT STREET PROVINCETOWN, MA 02657 AARON KACERGIS 35 RUN WAY RD EASTHAM, MA 02642 REX MCKINSEY 3 SOUTH HIGHLAND RD NORTH TRURO, MA 02652 JOHN E MEDEIROS 11 OAK DRIVE PROVINCETOWN, MA 02657 JAMES F SANTOS 94 COMMERCIAL STREET PROVINCETOWN, MA 02657 SUSAN H ARESON 2 ERIC'S ROAD TRURO, MA 02666
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OFFICERS REVIEWED RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ANY PERCEIVED CONFLICT OF INTEREST WILL SUBJECT MEMBER TO RESIGNATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BOARD OF DIRECTORS REVIEW AND APPROVE ANY COMPENSATION OF OFFICERS OR KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12AVAILABLE UPON REQUEST AND ALSO ON THE OFFICE OF THE ATTORNEY GENERAL OF TGHE COMMONWEALTH OF MASSACHUSETTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ELECTRIC 321 0 0 MISCELLANEOUS EXP 1,500 0 0 BOAT MAINTENANCE 10,903 0 0 501 (C) (3) FILING FEES 0 35 0 BOAT PARTS 2,767 0 0 BUILDING MAINTENANCE 1,155 0 0 AWARDS PERFORMANCE 113 0 0 TOTAL 16,759 35 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14CHANGE IN AMUNDI ACCOUNT 1,778
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR J SANTOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05084879633
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST END RACING CHILDREN'S
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMUNITY SAILING INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
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