Civic Intelligence

Water Sports Foundation Inc

EIN 20-1947916 • 501(c)3 • Orlando, FL

Profile

To educate the public on water sports and recreational boating safety.

PO Box 568512Orlando, FL 32856

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.60x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

52nd percentile

0.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

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

Net Margin

45th percentile

1.8%

Higher net margin than 45% 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

4th percentile

-66%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

45th percentile

3.9%

Faster revenue growth than 45% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$31,280

Down $60,788 (-66%) from 2023

Liabilities

Down

$18,910

Down $78,885 (-81%) from 2023

Net Assets

Up

$12,370

Up $18,097 (+316%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin45th percentile

Revenue

Up

$998,965

Up $37,956 (+3.9%) from 2023

Expenses

Up

$980,868

Up $4,329 (+0.4%) from 2023

Net Income

Up

$18,097

Up $33,627 (+217%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2011: $250,610Liabilities 2011: $0Net Assets 2011: $250,6102011Assets 2012: $78,374Liabilities 2012: $78,374Net Assets 2012: $02012Assets 2013: $240,464Liabilities 2013: $240,464Net Assets 2013: $02013Assets 2014: $146,891Liabilities 2014: $146,891Net Assets 2014: $02014Assets 2015: $38,546Liabilities 2015: $38,546Net Assets 2015: $02015Assets 2016: $67,231Liabilities 2016: $67,231Net Assets 2016: $02016Assets 2017: $144,494Liabilities 2017: $144,494Net Assets 2017: $02017Assets 2018: $81,527Liabilities 2018: $81,527Net Assets 2018: $02018Assets 2019: $131,031Liabilities 2019: $131,031Net Assets 2019: $02019Assets 2020: $234,194Liabilities 2020: $210,319Net Assets 2020: $23,8752020Assets 2021: $355,212Liabilities 2021: $322,314Net Assets 2021: $32,8982021Assets 2022: $183,355Liabilities 2022: $173,552Net Assets 2022: $9,8032022Assets 2023: $92,068Liabilities 2023: $97,795Net Assets 2023: -$5,7272023Assets 2024: $31,280Liabilities 2024: $18,910Net Assets 2024: $12,3702024

Highlighted filing

2024

Assets$31,280
Liabilities$18,910
Net Assets$12,370
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $348,081Expenses 2011: $97,471Net Income 2011: $250,6102011Revenue 2012: $672,513Expenses 2012: $672,513Net Income 2012: $02012Revenue 2013: $739,896Expenses 2013: $739,896Net Income 2013: $02013Revenue 2014: $512,766Expenses 2014: $512,766Net Income 2014: $02014Revenue 2015: $800,814Expenses 2015: $800,814Net Income 2015: $02015Revenue 2016: $777,144Expenses 2016: $777,144Net Income 2016: $02016Revenue 2017: $1,753,660Expenses 2017: $1,753,660Net Income 2017: $02017Revenue 2018: $1,156,879Expenses 2018: $1,156,879Net Income 2018: $02018Revenue 2019: $1,513,065Expenses 2019: $1,513,065Net Income 2019: $02019Revenue 2020: $1,066,393Expenses 2020: $1,042,518Net Income 2020: $23,8752020Revenue 2021: $1,138,831Expenses 2021: $1,129,808Net Income 2021: $9,0232021Revenue 2022: $1,163,279Expenses 2022: $1,186,374Net Income 2022: -$23,0952022Revenue 2023: $961,009Expenses 2023: $976,539Net Income 2023: -$15,5302023Revenue 2024: $998,965Expenses 2024: $980,868Net Income 2024: $18,0972024

Highlighted filing

2024

Revenue$998,965
Expenses$980,868
Net Income$18,097
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$31,280
Liabilities
$18,910
Net assets
$12,370
Revenue
$998,965
Expenses
$980,868
Net income
$18,097
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.03$0.02$0.01$1.00$0.98$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.10$0.01$0.96$0.98$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.17$0.01$1.16$1.19$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.36$0.32$0.03$1.14$1.13$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.23$0.21$0.02$1.07$1.04$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.13$0.13$0.00$1.51$1.51$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.00$1.16$1.16$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.00$1.75$1.75$0.00
2016Summary only. Only limited summary data is available for this year.$0.07$0.07$0.00$0.78$0.78$0.00
2015Summary only. Only limited summary data is available for this year.$0.04$0.04$0.00$0.80$0.80$0.00
2014Summary only. Only limited summary data is available for this year.$0.15$0.15$0.00$0.51$0.51$0.00
2013Summary only. Only limited summary data is available for this year.$0.24$0.24$0.00$0.74$0.74$0.00
2012Summary only. Only limited summary data is available for this year.$0.08$0.08$0.00$0.67$0.67$0.00
2011Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.35$0.10$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 13, 2025
Return Version
2024v5.0
Gross Receipts
$998,965
Mission and Program Overview

Mission

To educate the public on water sports and recreational boating safety.

To educate the public regarding recreational boating safety.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,068$31,280▼ $60,788
Total Assets$92,068$31,280▼ $60,788
Liabilities
Deferred Revenue$73,595$17,130▼ $56,465
Accounts Payable and Accrued Expenses$24,200$1,780▼ $22,420
Total Liabilities$97,795$18,910▼ $78,885
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-5,727$12,370▲ $18,097
Total Net Assets Fund Balance$-5,727$12,370▲ $18,097
Total Liabilities and Net Assets / Fund Balance$92,068$31,280▼ $60,788
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Robert OswellPresident
Glenn SandridgeDirector
Greg MeloonDirector
James VaughtDirector
Troy MannDirector
Naomi HaworthBookkeeper
Jim EmmonsExecutive Di
Rachael GreenSecretary
Dave EkernTreasurer
Cj VlahovichVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Firecrown MediaMedia605 CHESTNUT ST STE 800, Chattanooga, TN 37450, Ca$235,272
The Internet Marketing CouncilProject Mgmt200 AVENHAM DRIVE, Deland, FL 32724$152,869
Rapid MediaMedia-$109,317
Revenue and Support

Revenue Composition

Contributions and Grants
$998,965
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$18,097

Audited Revenue Reconciliation

Revenue per Audited Statements
$998,965
Revenue Not Reported on Form 990
$2,000
Total Revenue per Audited Statements
$1,000,965
Total Revenue per Form 990
$998,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$980,868
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 Other$665,637--$665,637
Fees for Services Management$175,229--$175,229
Travel-$26,667-$26,667
Fees for Services Accounting$9,601--$9,601
Other Expenses-$4,105-$4,105
Total Functional Expenses$850,467$130,401$0$980,868

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$982,868
Expenses per Audited Statements$980,868
Total Expenses per Form 990$980,868
Expenses Not Reported on Form 990$2,000
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
Audit committee
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
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 executive director reviews form 990 prior to filing. Board members may review the form 990 upon request.”

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

“The wsf code of conduct and conflict of interest policy provides standards of conduct covering conflicts of interest and governing the actions of its staff engaged in the selection, award, and administration of contracts. No staff, officer, or agent may participate in the selection, award, or administration of a contract supported by a federal award if he or she has a real, perceived, or potential conflict of interest. Conflicts of interest must be disclosed in writing when known in advance or announced to the board, and the party must excuse themselves from any further discussion and/or vote on the matter in question. Violations of such standards are subject to disciplinary actions provided in the code of conduct and conflict of interest policy.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Water Sports Foundation Inc
EIN
20-1947916
Phone
4077198062
Address
PO BOX 568512, ORLANDO, FL 32856

Signing Officer

Name
Robert Oswell
Title
President
Phone
4077198062
Signed
2025-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Oswell
Formed
2004
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
8

Preparer

Firm
Mka Advisory LLC
Address
501 S NEW YORK AVE STE 100, WINTER PARK, FL 32789-4241
Preparer
W Ed Moss Jr
Phone
4076445811
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract labor 665,637 0 0”

Raw XML Appendix363 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/AccountsPayableAccrExpnssGrp/BOYAmt024200
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01780
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO EDUCATE THE PUBLIC REGARDING RECREATIONAL BOATING SAFETY.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0NAOMI HAWORTH
IRS990/BooksInCareOfDetail/PhoneNum04077198062
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02750 TAYLOR AVE STE A18
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORLANDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd032806
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt092068
IRS990/CashNonInterestBearingGrp/EOYAmt031280
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0235272
IRS990/ContractorCompensationGrp/CompensationAmt1152869
IRS990/ContractorCompensationGrp/CompensationAmt2109317
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/AddressLine1Txt055 RED PINE ROAD
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm0PALMER RAPIDS
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CountryCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ProvinceOrStateNm0ONTARIO
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0605 CHESTNUT ST STE 800
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1200 AVENHAM DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0CHATTANOOGA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1DELAND
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0TN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1FL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd037450
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd132724
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0FIRECROWN MEDIA
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1THE INTERNET MARKETING COUNCIL
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2RAPID MEDIA
IRS990/ContractorCompensationGrp/ServicesDesc0MEDIA
IRS990/ContractorCompensationGrp/ServicesDesc1PROJECT MGMT
IRS990/ContractorCompensationGrp/ServicesDesc2MEDIA
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0998965
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0980868
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt018097
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0980868
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0998965
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt073595
IRS990/DeferredRevenueGrp/EOYAmt017130
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE PROMOTION OF RECREATIONAL BOATING SAFETY.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0850467
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt09601
IRS990/FeesForServicesAccountingGrp/TotalAmt09601
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0175229
IRS990/FeesForServicesManagementGrp/TotalAmt0175229
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0665637
IRS990/FeesForServicesOtherGrp/TotalAmt0665637
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/PersonNm0ROBERT OSWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1CJ VLAHOVICH
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVE EKERN
IRS990/Form990PartVIISectionAGrp/PersonNm3RACHAEL GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM EMMONS
IRS990/Form990PartVIISectionAGrp/PersonNm5GREG MELOON
IRS990/Form990PartVIISectionAGrp/PersonNm6TROY MANN
IRS990/Form990PartVIISectionAGrp/PersonNm7GLENN SANDRIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES VAUGHT
IRS990/Form990PartVIISectionAGrp/PersonNm9NAOMI HAWORTH
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOOKKEEPER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0998965
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0998965
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO EDUCATE THE PUBLIC ON WATER SPORTS AND RECREATIONAL BOATING SAFETY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-5727
IRS990/NetAssetsOrFundBalancesEOYAmt012370
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-5727
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt012370
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0INDIRECT COSTS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt093229
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24105
IRS990/OtherExpensesGrp/TotalAmt093229
IRS990/OtherExpensesGrp/TotalAmt16400
IRS990/OtherExpensesGrp/TotalAmt24105
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROBERT OSWELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0961009
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0976539
IRS990/PYRevenuesLessExpensesAmt0-15530
IRS990/PYTotalExpensesAmt0976539
IRS990/PYTotalRevenueAmt0961009
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt018097
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0998965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0998965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0961009
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01163279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01138831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01066393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05328477
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05328477
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0998965
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0961009
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01163279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01138831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01066393
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05328477
IRS990ScheduleA/TotalSupportAmt05328477
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/DonatedServicesAndUseFcltsAmt02000
IRS990ScheduleD/DonatedServicesUseFcltsAmt02000
IRS990ScheduleD/ExpensesNotReportedAmt02000
IRS990ScheduleD/ExpensesSubtotalAmt0980868
IRS990ScheduleD/RevenueNotReportedAmt02000
IRS990ScheduleD/RevenueSubtotalAmt0998965
IRS990ScheduleD/TotalExpensesPerForm990Amt0980868
IRS990ScheduleD/TotalRevenuePerForm990Amt0998965
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01000965
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0982868
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS FORM 990 PRIOR TO FILING. BOARD MEMBERS MAY REVIEW THE FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WSF CODE OF CONDUCT AND CONFLICT OF INTEREST POLICY PROVIDES STANDARDS OF CONDUCT COVERING CONFLICTS OF INTEREST AND GOVERNING THE ACTIONS OF ITS STAFF ENGAGED IN THE SELECTION, AWARD, AND ADMINISTRATION OF CONTRACTS. NO STAFF, OFFICER, OR AGENT MAY PARTICIPATE IN THE SELECTION, AWARD, OR ADMINISTRATION OF A CONTRACT SUPPORTED BY A FEDERAL AWARD IF HE OR SHE HAS A REAL, PERCEIVED, OR POTENTIAL CONFLICT OF INTEREST. CONFLICTS OF INTEREST MUST BE DISCLOSED IN WRITING WHEN KNOWN IN ADVANCE OR ANNOUNCED TO THE BOARD, AND THE PARTY MUST EXCUSE THEMSELVES FROM ANY FURTHER DISCUSSION AND/OR VOTE ON THE MATTER IN QUESTION. VIOLATIONS OF SUCH STANDARDS ARE SUBJECT TO DISCIPLINARY ACTIONS PROVIDED IN THE CODE OF CONDUCT AND CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT LABOR 665,637 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt092068
IRS990/TotalAssetsEOYAmt031280
IRS990/TotalAssetsGrp/BOYAmt092068
IRS990/TotalAssetsGrp/EOYAmt031280
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0998965
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0130401
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0850467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0980868
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097795
IRS990/TotalLiabilitiesEOYAmt018910
IRS990/TotalLiabilitiesGrp/BOYAmt097795
IRS990/TotalLiabilitiesGrp/EOYAmt018910
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012370
IRS990/TotalProgramServiceExpensesAmt0850467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0998965
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092068
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt031280
IRS990/TravelGrp/ManagementAndGeneralAmt026667
IRS990/TravelGrp/TotalAmt026667
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 568512
IRS990/USAddress/CityNm0ORLANDO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032856
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT OSWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04077198062
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER SPORTS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0201947916
ReturnHeader/Filer/PhoneNum04077198062
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 568512
ReturnHeader/Filer/USAddress/CityNm0ORLANDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032856
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0993868472
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MKA ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0501 S NEW YORK AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINTER PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0327894241
ReturnHeader/PreparerPersonGrp/PhoneNum04076445811
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W ED MOSS JR
ReturnHeader/ReturnTs02025-03-13T10:40:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.