Civic Intelligence

Western Carolina Sailing Club

EIN 23-7051509 • 501(c)7 • Anderson, SC

Profile

Western carolina sailing club is a social club dedicated to promoting sailing and sailboat racing.

5200 Westwind WayAnderson, SC 29626

www.wcsc-sailing.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.05x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.07x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

26th percentile

-7.6%

Higher net margin than 26% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

47th percentile

-0.3%

Faster asset growth than 47% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-4.6%

Faster revenue growth than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$420,931

Down $1,476 (-0.3%) from 2024

Liabilities

Up

$20,273

Up $20,273 from 2024

Net Assets

Down

$400,658

Down $21,749 (-5.1%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin26th percentile

Revenue

Down

$287,300

Down $13,991 (-4.6%) from 2024

Expenses

Up

$309,049

Up $22,692 (+7.9%) from 2024

Net Income

Down

-$21,749

Down $36,683 (-246%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$600K$400K$200K$0Assets 2014: $562,435Liabilities 2014: $0Net Assets 2014: $562,4352014Assets 2015: $559,072Liabilities 2015: $0Net Assets 2015: $559,0722015Assets 2016: $510,376Liabilities 2016: $0Net Assets 2016: $510,3762016Assets 2017: $515,212Liabilities 2017: $0Net Assets 2017: $515,2122017Assets 2018: $445,130Liabilities 2018: $0Net Assets 2018: $445,1302018Assets 2019: $455,682Liabilities 2019: $0Net Assets 2019: $455,6822019Assets 2020: $446,636Liabilities 2020: $0Net Assets 2020: $446,6362020Assets 2021: $346,817Liabilities 2021: $0Net Assets 2021: $346,8172021Assets 2022: $390,574Liabilities 2022: $0Net Assets 2022: $390,5742022Assets 2023: $407,473Liabilities 2023: $0Net Assets 2023: $407,4732023Assets 2024: $422,407Liabilities 2024: $0Net Assets 2024: $422,4072024Assets 2025: $420,931Liabilities 2025: $20,273Net Assets 2025: $400,6582025

Highlighted filing

2025

Assets$420,931
Liabilities$20,273
Net Assets$400,658
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$400K$200K$0-$200KRevenue 2014: $205,285Expenses 2014: $189,761Net Income 2014: $15,5242014Revenue 2015: $207,860Expenses 2015: $211,223Net Income 2015: -$3,3632015Revenue 2016: $216,373Expenses 2016: $265,069Net Income 2016: -$48,6962016Revenue 2017: $225,080Expenses 2017: $220,244Net Income 2017: $4,8362017Revenue 2018: $211,840Expenses 2018: $281,922Net Income 2018: -$70,0822018Revenue 2019: $221,074Expenses 2019: $210,523Net Income 2019: $10,5512019Revenue 2020: $220,065Expenses 2020: $229,111Net Income 2020: -$9,0462020Revenue 2021: $244,043Expenses 2021: $344,108Net Income 2021: -$100,0652021Revenue 2022: $269,978Expenses 2022: $226,220Net Income 2022: $43,7582022Revenue 2023: $289,844Expenses 2023: $272,945Net Income 2023: $16,8992023Revenue 2024: $301,291Expenses 2024: $286,357Net Income 2024: $14,9342024Revenue 2025: $287,300Expenses 2025: $309,049Net Income 2025: -$21,7492025

Highlighted filing

2025

Revenue$287,300
Expenses$309,049
Net Income-$21,749
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$420,931
Liabilities
$20,273
Net assets
$400,658
Revenue
$287,300
Expenses
$309,049
Net income
-$21,749
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.21$0.20$4.01$2.87$3.09$0.22
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.22$0.00$4.22$3.01$2.86$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.00$4.07$2.90$2.73$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.00$3.91$2.70$2.26$0.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$0.00$3.47$2.44$3.44$1.00
2020Detailed filing. Detailed filing data is available for this year.$4.47$0.00$4.47$2.20$2.29$0.09
2019Detailed filing. Detailed filing data is available for this year.$4.56$0.00$4.56$2.21$2.11$0.11
2018Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$2.12$2.82$0.70
2017Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$2.25$2.20$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.10$0.00$5.10$2.16$2.65$0.49
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.59$0.00$5.59$2.08$2.11$0.03
2014Detailed filing. Detailed filing data is available for this year.$5.62$0.00$5.62$2.05$1.90$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 1, 2026
Return Version
2025v4.0
Gross Receipts
$287,300
Mission and Program Overview

Mission

Promote the sport of sailing by organizing and conducting sailing events and teaching sailing to children and adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$222,310$230,734▲ $8,424
Cash and Non-Interest-Bearing Accounts$134,460$103,511▼ $30,949
Land, Buildings, and Equipment, Net$72,125$72,125→ $0
Accounts Receivable$-6,488$14,561▲ $21,049
Total Assets$422,407$420,931▼ $1,476
Liabilities
Accounts Payable and Accrued Expenses-$20,273-
Total Liabilities$0$20,273▲ $20,273
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$422,407$400,658▼ $21,749
Total Net Assets Fund Balance$422,407$400,658▼ $21,749
Total Liabilities and Net Assets / Fund Balance$422,407$420,931▼ $1,476

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$1,015,104-
Land$72,125--
Equipment-$169,698-
Leasehold Improvements-$8,898-
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Werner LehmannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$175,375
Investment Income
$7,342
Other Revenue
$104,583
Change in Net Assets
$-21,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$309,049
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
Occupancy-$208,514-$208,514
Insurance-$38,750-$38,750
All Other Expenses-$24,433-$24,433
Information Technology-$21,322-$21,322
Other Expenses-$3,631-$3,631
Office Expenses-$1,661-$1,661
Advertising-$529-$529
Total Functional Expenses$0$309,049$0$309,049
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
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

Members or stockholder classes and rights Part VI line 6

“Western carolina sailing club (wcsc) is a no profit corporation with genteral membership and a governing board (board of stewards). The board of stewards is elected each year by the clubs general membership. The members of the board of stewards are listed in par vii.”

Governing body decisions Part VI line 7B

“Decisions subject to approval or members each year. The general membership of western carolina sailing club votes to approve the membership dues for the following year.”

Governing body meeting documentation Part VI line 8A

“Western carolina sailing clubs governing board (board of stewards) is elected each year by wcscs general membership.”

Form 990 governing body review Part VI line 11

“Organizations process to review form 990. Western carolina sailing club has provided a complete copy of form 990 to its governing board (board of stewards) prior to filing.”

Governing documents etc available to public Part VI line 19

“Governing documents disclosure explanation. Western carolina sailing club makes available any changes to its governing documents and policies through publication on its website and/or by request.”

Filing and Contact Details

Filer

Filer Name
Western Carolina Sailing Club
EIN
23-7051509
In Care Of
% WERNER LEHMANN
Phone
8642936309
Address
5200 WESTWIND WAY, ANDERSON, SC 29626

Signing Officer

Name
Werner Lehmann
Title
Treasurer
Phone
8643538499
Signed
2026-03-01
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
TCB Tax and Bookkeeping LLC
Address
6717 Highway 76, Pendleton, SC 29670
Preparer
Jacqueline Reynolds
Phone
8646467555
Raw XML Appendix298 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/AccountsPayableAccrExpnssGrp/EOYAmt020273
IRS990/AccountsReceivableGrp/BOYAmt0-6488
IRS990/AccountsReceivableGrp/EOYAmt014561
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS AND TEACHING SAILING TO CHILDREN AND ADULTS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0529
IRS990/AdvertisingGrp/TotalAmt0529
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt024433
IRS990/AllOtherExpensesGrp/TotalAmt024433
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IRS990/BooksInCareOfDetail/PhoneNum08643538499
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IRS990/BooksInCareOfDetail/USAddress/CityNm0ANDERSON
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd029625
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0134460
IRS990/CashNonInterestBearingGrp/EOYAmt0103511
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07342
IRS990/CYOtherExpensesAmt0309049
IRS990/CYOtherRevenueAmt0104583
IRS990/CYProgramServiceRevenueAmt0175375
IRS990/CYRevenuesLessExpensesAmt0-21749
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0WESTERN CAROLINA SAILING CLUB IS A SOCIAL CLUB DEDICATED TO PROMOTING THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS, AND TEACHING SAILING TO CHILDREN AND ADULTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0WERNER LEHMANN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0287300
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt021322
IRS990/InformationTechnologyGrp/TotalAmt021322
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt038750
IRS990/InsuranceGrp/TotalAmt038750
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07342
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07342
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01193700
IRS990/LandBldgEquipBasisNetGrp/BOYAmt072125
IRS990/LandBldgEquipBasisNetGrp/EOYAmt072125
IRS990/LandBldgEquipCostOrOtherBssAmt01265825
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt016908
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt016908
IRS990/MissionDesc0PROMOTE THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS AND TEACHING SAILING TO CHILDREN AND ADULTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0422407
IRS990/NetAssetsOrFundBalancesEOYAmt0400658
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt06342
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0422407
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0400658
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0208514
IRS990/OccupancyGrp/TotalAmt0208514
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01661
IRS990/OfficeExpensesGrp/TotalAmt01661
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16959
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23631
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IRS990/OtherRevenueMiscGrp/Desc0PARKING MOORING & SLIP
IRS990/OtherRevenueMiscGrp/Desc1YOUTH PROGRAMS
IRS990/OtherRevenueMiscGrp/Desc2SALES AND MISC
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt083101
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc2FAIR SHARE ASSESSMENTS
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IRS990/ProgramServiceRevenueGrp/Desc4LEARN TO SAIL
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0222310
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01015104
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt072125
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WESTERN CAROLINA SAILING CLUB (WCSC) IS A NO PROFIT CORPORATION WITH GENTERAL MEMBERSHIP AND A GOVERNING BOARD (BOARD OF STEWARDS). THE BOARD OF STEWARDS IS ELECTED EACH YEAR BY THE CLUBS GENERAL MEMBERSHIP. THE MEMBERS OF THE BOARD OF STEWARDS ARE LISTED IN PAR VII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OR MEMBERS EACH YEAR. THE GENERAL MEMBERSHIP OF WESTERN CAROLINA SAILING CLUB VOTES TO APPROVE THE MEMBERSHIP DUES FOR THE FOLLOWING YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WESTERN CAROLINA SAILING CLUBS GOVERNING BOARD (BOARD OF STEWARDS) IS ELECTED EACH YEAR BY WCSCS GENERAL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATIONS PROCESS TO REVIEW FORM 990. WESTERN CAROLINA SAILING CLUB HAS PROVIDED A COMPLETE COPY OF FORM 990 TO ITS GOVERNING BOARD (BOARD OF STEWARDS) PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. WESTERN CAROLINA SAILING CLUB MAKES AVAILABLE ANY CHANGES TO ITS GOVERNING DOCUMENTS AND POLICIES THROUGH PUBLICATION ON ITS WEBSITE AND/OR BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt020273
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt020273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0422407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0400658
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0175375
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287300
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0287300
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0422407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0420931
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.WCSC-SAILING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WERNER LEHMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08643538499
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTERN CAROLINA SAILING CLUB
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0237051509
ReturnHeader/Filer/InCareOfNm0% WERNER LEHMANN
ReturnHeader/Filer/PhoneNum08642936309
ReturnHeader/Filer/USAddress/AddressLine1Txt05200 WESTWIND WAY
ReturnHeader/Filer/USAddress/CityNm0ANDERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029626
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203238278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TCB Tax and Bookkeeping LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06717 Highway 76
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pendleton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029670
ReturnHeader/PreparerPersonGrp/PhoneNum08646467555
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACQUELINE REYNOLDS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-08T09:21:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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