Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 52-0794964 • 501(c)7 • Galesville, MD
Profile
To encourage the sport of sailing, to stimulate racing, and to increase the knowledge of seamanship.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
45th percentile
Faster asset growth than 45% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$596,798
Up $7,374 (+1.3%) from 2023
Liabilities
Down$43,786
Down $35,137 (-45%) from 2023
Net Assets
Up$553,012
Up $42,511 (+8.3%) from 2023
Revenue
Up$353,356
Up $29,924 (+9.3%) from 2023
Expenses
Up$310,845
Up $18,506 (+6.3%) from 2023
Net Income
Up$42,511
Up $11,418 (+37%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To encourage the sport of sailing, to stimulate racing, and to increase the knowledge of seamanship.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $326,140 | $337,675 | ▲ $11,535 |
| Cash and Non-Interest-Bearing Accounts | $244,188 | $259,123 | ▲ $14,935 |
| Savings and Temporary Cash Investments | $19,096 | - | - |
| Total Assets | $589,424 | $596,798 | ▲ $7,374 |
| Liabilities | |||
| Deferred Revenue | $57,178 | $38,000 | ▼ $19,178 |
| Accounts Payable and Accrued Expenses | $21,745 | $5,786 | ▼ $15,959 |
| Total Liabilities | $78,923 | $43,786 | ▼ $35,137 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $509,101 | $553,012 | ▲ $43,911 |
| Net Assets With Donor Restrictions | $1,400 | $0 | ▼ $1,400 |
| Total Net Assets Fund Balance | $510,501 | $553,012 | ▲ $42,511 |
| Total Liabilities and Net Assets / Fund Balance | $589,424 | $596,798 | ▲ $7,374 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $150,828 | $271,756 | $422,584 |
| Equipment | $87,280 | $259,642 | $346,922 |
| Other Land Buildings | $80,067 | $180,896 | $260,963 |
| Land | $19,500 | - | $19,500 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Heidi Bay | Fleet Captain | PT | $21,561 | $21,561 |
| Name | Title |
|---|---|
| Lincoln Phillips | Big Boat Member at Large |
| Ken Reid | Commodore |
| Joseph Casey | Crusing Member at Large |
| Leith Speiden | Past Commodore |
| Will Sheils | Rear Commodore |
| Sandra Burford | Secretary |
| Daphne Byron | Treasurer |
| Jahn Tihansky | Vice Commodore |
| Line Item | Amount |
|---|---|
| Other Expenses | $227,203 |
| Salaries, Compensation, and Employee Benefits | $83,642 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $18,321 | $24,727 | - | $43,048 |
| Current Officers, Directors, Trustees, and Key Employees | $42,662 | - | - | $42,662 |
| Occupancy | $17,183 | $23,189 | - | $40,372 |
| Depreciation Depletion | $23,899 | $13,555 | - | $37,454 |
| Other Salaries and Wages | $34,624 | - | - | $34,624 |
| Fees for Services Accounting | $11,593 | $15,647 | - | $27,240 |
| Other Expenses | $13,227 | $11,486 | - | $13,227 |
| Payroll Taxes | $6,356 | - | - | $6,356 |
| All Other Expenses | - | $5,305 | - | $5,305 |
| Office Expenses | $260 | $4,873 | - | $5,133 |
| Total Functional Expenses | $212,063 | $98,782 | $0 | $310,845 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is reviewed and approved by the treasurer and a copy of the form is provided to the full board before filing”
“The organization provides a copy of its form 990 and any other requested corporate documents to the public upon request”
“The finance committee assumes responsibility for the audit of the financial statements and selection of the independent auditor. The process has not changed from the prior year.”
“The organization follows the guidance of asc 740-10, "accounting for uncertainty in income taxes" which clarifies the accounting for the recognition and measurement of the benefits of individual tax positions in the financial statements, including those of non-profit organizations. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the organizations's financial statements. The organization analyzes tax positions taken, including those related to the requirements set forth in irc sec. 501(c) to qualify as a tax exempt organization, activities performed by volunteers and board members, the reporting of unrelated business income, and its status as a tax-exempt organization under maryland state statute. The organization does not know of any tax benefits arising from uncertain tax positions and there was no effect on the organizations financial position or changes in net assets as a result of analyzing its tax positions.”
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/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21745 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 5786 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. |
| IRS990/AllOtherContributionsAmt | 0 | 3218 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5305 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5305 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | STEWART ACCOUNTING |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4438718409 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1240 GEMINI DRIVE UNIT G |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ANNAPLOIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21403 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 244188 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 259123 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 42662 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 42662 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 125358 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7570 |
| IRS990/CYOtherExpensesAmt | 0 | 227203 |
| IRS990/CYOtherRevenueAmt | 0 | 1662 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 218766 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 42511 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 83642 |
| IRS990/CYTotalExpensesAmt | 0 | 310845 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 353356 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 57178 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 38000 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13555 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23899 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 37454 |
| IRS990/Desc | 0 | FLEET MAINTENANCE |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1400 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 19323 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15647 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 11593 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27240 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEN REID |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAHN TIHANSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SANDRA BURFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAPHNE BYRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSEPH CASEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINCOLN PHILLIPS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILL SHEILS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LEITH SPEIDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | HEIDI BAY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 21561 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CRUSING MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BIG BOAT MEMBER AT LARGE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | REAR COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PAST COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | FLEET CAPTAIN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1958 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 353356 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1150 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 24727 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18321 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 43048 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7570 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7570 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 712294 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 326140 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 337675 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1049969 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 122140 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 510501 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 553012 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1150 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1150 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 509101 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 553012 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 23189 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 17183 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40372 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4873 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 260 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5133 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | BOAT REPAIRS AND MAINTE |
| IRS990/OtherExpensesGrp/Desc | 2 | SAILING SCHOOL COSTS |
| IRS990/OtherExpensesGrp/Desc | 3 | FOOD AND EVENT SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11486 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8510 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19323 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16105 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 13227 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19996 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19323 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16105 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 13227 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713940 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MERCHANDISE SALES |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 512 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 512 |
| IRS990/OtherRevenueTotalAmt | 0 | 512 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 34624 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 34624 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6356 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 6356 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DAPHNE BYRON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713940 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713940 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SAILING SCHOOL |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FLEET MAINTENANCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | REGATTA AND EVENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 164442 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 31781 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 22543 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 164442 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 31781 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 22543 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SAILING SCHOOL |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 99747 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 164442 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | REGATTAS, SEMINARS AND OTHER EVENTS |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 13227 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 22543 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | HOUSE |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 79766 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 1150 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 122309 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 471 |
| IRS990/PYOtherExpensesAmt | 0 | 213826 |
| IRS990/PYOtherRevenueAmt | 0 | 2731 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 197921 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 31093 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 78513 |
| IRS990/PYTotalExpensesAmt | 0 | 292339 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 323432 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 42511 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1150 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 31781 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 19096 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 150828 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 271756 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 422584 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATIONS'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATIONS FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS REVIEWED AND APPROVED BY THE TREASURER AND A COPY OF THE FORM IS PROVIDED TO THE FULL BOARD BEFORE FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION PROVIDES A COPY OF ITS FORM 990 AND ANY OTHER REQUESTED CORPORATE DOCUMENTS TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XI, LINE 2C: |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PATRICK M HANTSKE II CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T09:14:55-06:00 |
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| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
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