Civic Intelligence

International Star Class Yacht Racing Association Inc.

EIN 13-1556216 • 501(c)3 • San Diego, CA

Pub. 78 Eligible

Profile

To promote, develop and govern star class sailboat racing throughout the world, under uniform rules

2812 Canon StreetSan Diego, CA 92106

www.starclass.org

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

92nd percentile

57%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

83rd percentile

32%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

124%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$839,436

Up $203,188 (+32%) from 2023

Liabilities

Down

$1,817

Down $497 (-21%) from 2023

Net Assets

Up

$837,619

Up $203,685 (+32%) from 2023

Revenue

Up

$606,138

Up $335,776 (+124%) from 2023

Expenses

Up

$259,836

Up $82,233 (+46%) from 2023

Net Income

Up

$346,302

Up $253,543 (+273%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $406,168Liabilities 2011: $4,742Net Assets 2011: $401,4262011Assets 2012: $406,840Liabilities 2012: $17,645Net Assets 2012: $389,1952012Assets 2013: $443,925Liabilities 2013: $13,525Net Assets 2013: $430,4002013Assets 2014: $463,224Liabilities 2014: $3,477Net Assets 2014: $459,7472014Assets 2015: $469,435Liabilities 2015: $5,530Net Assets 2015: $463,9052015Assets 2016: $509,201Liabilities 2016: $2,207Net Assets 2016: $506,9942016Assets 2017: $609,273Liabilities 2017: $38,336Net Assets 2017: $570,9372017Assets 2018: $574,540Liabilities 2018: $45,697Net Assets 2018: $528,8432018Assets 2019: $631,333Liabilities 2019: $24,573Net Assets 2019: $606,7602019Assets 2020: $592,215Liabilities 2020: $41,332Net Assets 2020: $550,8832020Assets 2021: $620,931Liabilities 2021: $29,810Net Assets 2021: $591,1212021Assets 2022: $591,337Liabilities 2022: $43,927Net Assets 2022: $547,4102022Assets 2023: $636,248Liabilities 2023: $2,314Net Assets 2023: $633,9342023Assets 2024: $839,436Liabilities 2024: $1,817Net Assets 2024: $837,6192024

Highlighted filing

2024

Assets$839,436
Liabilities$1,817
Net Assets$837,619

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $248,807Expenses 2011: $233,086Net Income 2011: $15,7212011Revenue 2012: $202,025Expenses 2012: $244,588Net Income 2012: -$42,5632012Revenue 2013: $191,676Expenses 2013: $198,484Net Income 2013: -$6,8082013Revenue 2014: $221,846Expenses 2014: $201,883Net Income 2014: $19,9632014Revenue 2015: $208,795Expenses 2015: $183,985Net Income 2015: $24,8102015Revenue 2016: $183,462Expenses 2016: $168,093Net Income 2016: $15,3692016Revenue 2017: $179,401Expenses 2017: $159,714Net Income 2017: $19,6872017Revenue 2018: $176,404Expenses 2018: $169,584Net Income 2018: $6,8202018Revenue 2019: $182,089Expenses 2019: $195,526Net Income 2019: -$13,4372019Revenue 2020: $244,605Expenses 2020: $162,879Net Income 2020: $81,7262020Revenue 2021: $145,630Expenses 2021: $173,095Net Income 2021: -$27,4652021Revenue 2022: $171,992Expenses 2022: $199,473Net Income 2022: -$27,4812022Revenue 2023: $270,362Expenses 2023: $177,603Net Income 2023: $92,7592023Revenue 2024: $606,138Expenses 2024: $259,836Net Income 2024: $346,3022024

Highlighted filing

2024

Revenue$606,138
Expenses$259,836
Net Income$346,302

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.39$0.02$8.38$6.06$2.60$3.46
2023Detailed filing. Detailed filing data is available for this year.$6.36$0.02$6.34$2.70$1.78$0.93
2022Detailed filing. Detailed filing data is available for this year.$5.91$0.44$5.47$1.72$1.99$0.27
2021Detailed filing. Detailed filing data is available for this year.$6.21$0.30$5.91$1.46$1.73$0.27
2020Detailed filing. Detailed filing data is available for this year.$5.92$0.41$5.51$2.45$1.63$0.82
2019Detailed filing. Detailed filing data is available for this year.$6.31$0.25$6.07$1.82$1.96$0.13
2018Summary only. Only limited summary data is available for this year.$5.75$0.46$5.29$1.76$1.70$0.07
2017Summary only. Only limited summary data is available for this year.$6.09$0.38$5.71$1.79$1.60$0.20
2016Summary only. Only limited summary data is available for this year.$5.09$0.02$5.07$1.83$1.68$0.15
2015Summary only. Only limited summary data is available for this year.$4.69$0.06$4.64$2.09$1.84$0.25
2014Summary only. Only limited summary data is available for this year.$4.63$0.03$4.60$2.22$2.02$0.20
2013Summary only. Only limited summary data is available for this year.$4.44$0.14$4.30$1.92$1.98$0.07
2012Summary only. Only limited summary data is available for this year.$4.07$0.18$3.89$2.02$2.45$0.43
2011Summary only. Only limited summary data is available for this year.$4.06$0.05$4.01$2.49$2.33$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.1
Gross Receipts
$894,024
Mission and Program Overview

Mission

To promote, develop and govern star class sailboat racing throughout the world, under uniform rules

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$560,462$473,709▼ $86,753
Savings and Temporary Cash Investments$34,082$188,564▲ $154,482
Cash and Non-Interest-Bearing Accounts$2,608$112,050▲ $109,442
Land, Buildings, and Equipment, Net$5$37,205▲ $37,200
Inventories for Sale or Use$33,845$25,822▼ $8,023
Prepaid Expenses and Deferred Charges$1,764$1,764→ $0
Accounts Receivable$3,392$232▼ $3,160
Other Notes and Loans Receivable, Net$90$90→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$636,248$839,436▲ $203,188
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$500$1,817▲ $1,317
Accounts Payable and Accrued Expenses$1,814$0▼ $1,814
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,314$1,817▼ $497
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$630,804$834,489▲ $203,685
Net Assets With Donor Restrictions$3,130$3,130→ $0
Total Net Assets Fund Balance$633,934$837,619▲ $203,685
Total Liabilities and Net Assets / Fund Balance$636,248$839,436▲ $203,188

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,201$84,832$122,033
Other Land Buildings$4$11,026$11,030
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul CayardPresident
Diego NegriVice President
Robert LippincottSecretary
Guus PoelenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$215,924
Program Service Revenue
$111,984
Investment Income
$219,236
Other Revenue
$58,994
All Other Contributions
$215,924
Change in Net Assets
$346,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$259,836
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
All Other Expenses$95,863$7,569-$103,432
Fees for Services Management$47,712$47,713-$95,425
Insurance$12,155$1,502-$13,657
Other Expenses$7,614$2,549-$10,163
Depreciation Depletion$9,300--$9,300
Travel-$8,980-$8,980
Information Technology$4,589--$4,589
Fees for Services Accounting$2,768$342-$3,110
Office Expenses-$1,524-$1,524
Total Functional Expenses$180,001$79,835$0$259,836
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Championship Host$1,817
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Section B Line 11B

The treasurer reviews the form 990 before it is filed.

Part VI Section B Line 15

Compensation is set by the board.

Part VI Section C Line 19

The organization makes its governing documents and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
International Star Class Yacht Racing Assoc
EIN
13-1556216
In Care Of
% JERELYN BIEHL
Phone
6192220252
Address
2812 CANON STREET, SAN DIEGO, CA 92106

Signing Officer

Name
Mike Hecky
Title
Executive Director
Phone
6192220252
Signed
2025-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hecky
Formed
1993
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
16

Preparer

Firm
Davis Josey & Keating LLC
Address
2661 RIVA ROAD SUITE 1040, ANNAPOLIS, MD 21401
Preparer
Robert L Hottel CPA
Phone
4109746161
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:measurement/technical comm total expenses:33 program services:33

Form 990 Part IX Line 24 - Other Expenses

Description:printing total expenses:12274 program services:12274

Form 990 Part IX Line 24 - Other Expenses

Description:member starlights total expenses:677 management and general:677

Form 990 Part IX Line 24 - Other Expenses

Description:regatta promotion total expenses:25513 program services:25513

Form 990 Part IX Line 24 - Other Expenses

Description:trophy expense total expenses:16802 program services:16802

Form 990 Part IX Line 24 - Other Expenses

Description:host club gifts total expenses:1980 program services:1980

Form 990 Part IX Line 24 - Other Expenses

Description:sea program maintenance total expenses:39261 program services:39261

Form 990 Part IX Line 24 - Other Expenses

Description:computer/software expense total expenses:6892 management and general:6892 fundraising:

Raw XML AppendixShowing 400 of 487 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/DepreciationDepletionGrp/ProgramServicesAmt09300
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3POSTAGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07613
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11782
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2261
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32549
IRS990/OtherExpensesGrp/ProgramServicesAmt07614
IRS990/OtherExpensesGrp/TotalAmt07613
IRS990/OtherExpensesGrp/TotalAmt11782
IRS990/OtherExpensesGrp/TotalAmt2261
IRS990/OtherExpensesGrp/TotalAmt310163
IRS990/OtherLiabilitiesGrp/BOYAmt0500
IRS990/OtherLiabilitiesGrp/EOYAmt01817
IRS990/OtherRevenueMiscGrp/BusinessCd0713900
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/BusinessCd2713900
IRS990/OtherRevenueMiscGrp/Desc0SAIL ROYALTY BUTTONS
IRS990/OtherRevenueMiscGrp/Desc1REVENUES FOR ADVERTISEMENTS PLACED
IRS990/OtherRevenueMiscGrp/Desc2WORLD ENTRY FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026709
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt123150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026709
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt223150
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt07200
IRS990/OtherRevenueTotalAmt065510
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt090
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt090
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01764
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01764
IRS990/PrincipalOfficerNm0MIKE HECKY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0519100
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0111984
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0111984
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION OF THE ANNUAL ISCYRA "LOG", THE OFFICIAL RULE BOOK OF THE ORGANIZATION OUTLINING THE RULES, REGULATIONS AND MEASUREMENTS OF STAR CLASS RACING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt040767
IRS990/ProgSrvcAccomActy3Grp/Desc0MONITORING INTERNATIONAL RACES AND SETTING OF WORLD STANDARDS FOR STAR CLASS YACHT RACING THROUGH TECHNICAL, MEASUREMENT AND ADMINISTRATIVE COMMITTEES AND ORGANIZATIONAL MEETINGS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0113767
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06516
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt080630
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0177603
IRS990/PYOtherRevenueAmt078327
IRS990/PYProgramServiceRevenueAmt0104889
IRS990/PYRevenuesLessExpensesAmt092759
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0177603
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0270362
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0346302
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034082
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0188564
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0327908
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0111405
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0100361
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt089233
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt089389
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0718296
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt023105
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt020684
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014978
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011050
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09248
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt079065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt058994
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078328
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt059339
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt047055
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0259925
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt023105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt020684
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014978
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011050
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09248
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt079065
IRS990ScheduleA/InvestmentIncomeCYPct00.07478
IRS990ScheduleA/InvestmentIncomePYPct00.08375
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92522
IRS990ScheduleA/PublicSupportPY509Pct00.91625
IRS990ScheduleA/PublicSupportTotal509Amt0978221
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0386902
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0189733
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0159700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0136288
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0105598
IRS990ScheduleA/Total509Grp/TotalAmt0978221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0410007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0210417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0174678
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0147338
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0114846
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01057286
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/EquipmentGrp/BookValueAmt037201
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084832
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0122033
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011026
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CHAMPIONSHIP HOST
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037205
IRS990ScheduleD/TotalLiabilityAmt01817
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TREASURER REVIEWS THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION IS SET BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION:MEASUREMENT/TECHNICAL COMM TOTAL EXPENSES:33 PROGRAM SERVICES:33
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION:PRINTING TOTAL EXPENSES:12274 PROGRAM SERVICES:12274
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION:MEMBER STARLIGHTS TOTAL EXPENSES:677 MANAGEMENT AND GENERAL:677
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION:REGATTA PROMOTION TOTAL EXPENSES:25513 PROGRAM SERVICES:25513
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DESCRIPTION:TROPHY EXPENSE TOTAL EXPENSES:16802 PROGRAM SERVICES:16802
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DESCRIPTION:HOST CLUB GIFTS TOTAL EXPENSES:1980 PROGRAM SERVICES:1980
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DESCRIPTION:SEA PROGRAM MAINTENANCE TOTAL EXPENSES:39261 PROGRAM SERVICES:39261
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DESCRIPTION:COMPUTER/SOFTWARE EXPENSE TOTAL EXPENSES:6892 MANAGEMENT AND GENERAL:6892 FUNDRAISING:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION B LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION B LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI SECTION C LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990 PART IX LINE 24 - OTHER EXPENSES

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