Civic Intelligence

Performance Handicap Racing Fleet

EIN 23-7096812 • 501(c)7 • Walnut, CA

Profile

The organization establishes standards by which different classes of sailboats are rated in order to allow them to compete fairly.

PO Box 1292Walnut, CA 91788

www.phrfsocal.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

80th percentile

19%

Higher net margin than 80% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

100th percentile

$38,422

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 84.6% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

84th percentile

25%

Faster asset growth than 84% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

93rd percentile

73%

Faster revenue growth than 93% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$59,800

Down $1,661 (-2.7%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$59,800

Down $1,661 (-2.7%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin80th percentile

Revenue

Down

$58,051

Down $24 (-0.0%) from 2024

Expenses

Up

$59,712

Up $1,555 (+2.7%) from 2024

Net Income

Down

-$1,661

Down $1,579 (-1926%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$150K$100K$50K$0Assets 2011: $111,399Net Assets 2011: $111,3992011Assets 2012: $101,262Net Assets 2012: $101,2622012Assets 2013: $93,909Net Assets 2013: $93,9092013Assets 2014: $91,312Net Assets 2014: $91,3122014Assets 2015: $92,760Net Assets 2015: $92,7602015Assets 2016: $90,607Net Assets 2016: $90,6072016Assets 2017: $80,847Net Assets 2017: $80,8472017Assets 2018: $74,823Net Assets 2018: $74,8232018Assets 2019: $58,307Net Assets 2019: $58,3072019Assets 2020: $49,204Net Assets 2020: $49,2042020Assets 2021: $61,401Net Assets 2021: $61,4012021Assets 2022: $61,368Net Assets 2022: $61,3682022Assets 2023: $61,543Net Assets 2023: $61,5432023Assets 2024: $61,461Net Assets 2024: $61,4612024Assets 2025: $59,800Net Assets 2025: $59,8002025

Highlighted filing

2025

Assets$59,800
Liabilities-
Net Assets$59,800
Open 2025 Filing

Operations Trend

Revenue Growth93rd percentile

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

$100K$50K$0-$50KRevenue 2011: $65,861Expenses 2011: $61,676Net Income 2011: $4,1852011Revenue 2012: $67,835Expenses 2012: $77,972Net Income 2012: -$10,1372012Revenue 2013: $60,222Expenses 2013: $67,575Net Income 2013: -$7,3532013Revenue 2014: $61,045Expenses 2014: $92,484Net Income 2014: -$31,4392014Revenue 2015: $54,544Expenses 2015: $53,096Net Income 2015: $1,4482015Revenue 2016: $50,862Expenses 2016: $53,015Net Income 2016: -$2,1532016Revenue 2017: $45,440Expenses 2017: $55,200Net Income 2017: -$9,7602017Revenue 2018: $54,950Expenses 2018: $60,974Net Income 2018: -$6,0242018Revenue 2019: $46,145Expenses 2019: $62,661Net Income 2019: -$16,5162019Revenue 2020: $36,820Expenses 2020: $45,923Net Income 2020: -$9,1032020Revenue 2021: $63,730Expenses 2021: $51,533Net Income 2021: $12,1972021Revenue 2022: $54,135Expenses 2022: $54,168Net Income 2022: -$332022Revenue 2023: $54,630Expenses 2023: $54,455Net Income 2023: $1752023Revenue 2024: $58,075Expenses 2024: $58,157Net Income 2024: -$822024Revenue 2025: $58,051Expenses 2025: $59,712Net Income 2025: -$1,6612025

Highlighted filing

2025

Revenue$58,051
Expenses$59,712
Net Income-$1,661
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$59,800
Liabilities
-
Net assets
$59,800
Revenue
$58,051
Expenses
$59,712
Net income
-$1,661
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.60$0.60$0.58$0.60$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.58$0.58$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.62$0.62$0.55$0.54$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.54$0.54$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.61$0.64$0.52$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.37$0.46$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.46$0.63$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.75$0.55$0.61$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.81$0.45$0.55$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.91$0.51$0.53$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.55$0.53$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.91$0.61$0.92$0.31
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.94$0.60$0.68$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.01$0.68$0.78$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$1.11$0.66$0.62$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 20, 2026
Return Version
2025v4.0
Gross Receipts
$58,051
Mission and Program Overview

Mission

The organization establishes standards by which different classes of sailboats are rated in order to allow them to compete fairly.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION CREATES STANDARDS BY WHICH SAILBOATS OF DIFFERENT CLASSES ARE RATED IN ORDER TO ALLOW THEM TO COMPETE FAIRLY.--
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BOB LANGANPresident-$0--
DAN MURPHYVice President-$0--
BOB HUBBARDTreasurer-$0--
KAREN CAMPBELLSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Performance Handicap Racing Fleet
EIN
23-7096812
Phone
5624386712
Address
PO BOX 1292, WALNUT, CA 91788

Signing Officer

Name
Bob Hubbard
Title
Treasurer
Signed
2026-03-20
Discuss with paid preparer
Yes

Preparer

Firm
Robert a Huff CPA
Address
10061 Talbert Ave STE 200, Fountain Valley, CA 92708
Preparer
Robert a Huff CPA
Phone
5624549979
Supplemental Narrative

Additional Explanations

Other Revenue.1

“OTHER INCOME $100”

Other Expenses.1002

“Office Expenses $315”

Other Expenses.1

“Internet/website fees $3768”

Other Expenses.2

“PAYPAL FEES $2032”

Other Expenses.3

“UTILITIES $1869”

Other Expenses.4

“REGIONAL MEETINGS $160”

Other Expenses.5

“DUES $20”

Other Expenses.6

“MISCELLANEOUS FEES $7”

Raw XML Appendix119 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KAREN CAMPBELL
IRS990EZ/BooksInCareOfDetail/PhoneNum05624386712
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02699 E 28TH STREET STE 415
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SIGNAL HILL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090755
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt061461
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt059800
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1661
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03087
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt061461
IRS990EZ/Form990TotalAssetsGrp/EOYAmt059800
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt058051
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt057951
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt061461
IRS990EZ/NetAssetsOrFundBalancesEOYAmt059800
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt061461
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt059800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt320.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BOB LANGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAN MURPHY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BOB HUBBARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KAREN CAMPBELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt08171
IRS990EZ/OtherRevenueTotalAmt0100
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION ESTABLISHES STANDARDS BY WHICH DIFFERENT CLASSES OF SAILBOATS ARE RATED IN ORDER TO ALLOW THEM TO COMPETE FAIRLY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION CREATES STANDARDS BY WHICH SAILBOATS OF DIFFERENT CLASSES ARE RATED IN ORDER TO ALLOW THEM TO COMPETE FAIRLY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt048454
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt059712
IRS990EZ/TotalRevenueAmt058051
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.PHRFSOCAL.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER INCOME $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INTERNET/WEBSITE FEES $3768
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYPAL FEES $2032
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES $1869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REGIONAL MEETINGS $160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUES $20
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS FEES $7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BOB HUBBARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERFORMANCE HANDICAP RACING FLEET
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF SOUTHERN CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0PERF
ReturnHeader/Filer/EIN0237096812
ReturnHeader/Filer/PhoneNum05624386712
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1292
ReturnHeader/Filer/USAddress/CityNm0WALNUT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091788
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262138603
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT A HUFF CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010061 Talbert Ave STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fountain Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092708
ReturnHeader/PreparerPersonGrp/PhoneNum05624549979
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A HUFF CPA
ReturnHeader/ReturnTs02026-03-20T09:02:24-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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