Civic Intelligence

West River Sailing Club Inc

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.

4800 Riverside DriveGalesville, MD 20765

westriversc.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.07x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.12x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

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-$1M nonprofits • Source year 2018

Asset Growth

45th percentile

1.3%

Faster asset growth than 45% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

9.3%

Faster revenue growth than 60% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $434,895Liabilities 2010: $0Net Assets 2010: $434,8952010Assets 2011: $416,155Liabilities 2011: $0Net Assets 2011: $416,1552011Assets 2012: $402,730Liabilities 2012: $0Net Assets 2012: $402,7302012Assets 2013: $396,987Liabilities 2013: $0Net Assets 2013: $396,9872013Assets 2014: $380,184Liabilities 2014: $0Net Assets 2014: $380,1842014Assets 2015: $376,766Liabilities 2015: $02015Assets 2016: $398,512Liabilities 2016: $02016Assets 2017: $408,741Liabilities 2017: $02017Assets 2018: $396,376Liabilities 2018: $26,790Net Assets 2018: $369,5862018Assets 2019: $398,453Liabilities 2019: $12,021Net Assets 2019: $386,4322019Assets 2020: $442,840Liabilities 2020: $27,577Net Assets 2020: $415,2632020Assets 2021: $492,429Liabilities 2021: $37,818Net Assets 2021: $454,6112021Assets 2022: $499,641Liabilities 2022: $20,233Net Assets 2022: $479,4082022Assets 2023: $589,424Liabilities 2023: $78,923Net Assets 2023: $510,5012023Assets 2024: $596,798Liabilities 2024: $43,786Net Assets 2024: $553,0122024

Highlighted filing

2024

Assets$596,798
Liabilities$43,786
Net Assets$553,012

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $236,433Expenses 2010: $213,035Net Income 2010: $23,3982010Expenses 2011: $222,4322011Expenses 2012: $206,6682012Revenue 2013: $197,160Expenses 2013: $202,903Net Income 2013: -$5,7432013Revenue 2014: $206,680Expenses 2014: $217,822Net Income 2014: -$11,1422014Revenue 2015: $192,297Expenses 2015: $195,715Net Income 2015: -$3,4182015Revenue 2016: $189,133Expenses 2016: $167,387Net Income 2016: $21,7462016Revenue 2017: $191,319Expenses 2017: $181,090Net Income 2017: $10,2292017Revenue 2018: $181,468Expenses 2018: $198,307Net Income 2018: -$16,8392018Revenue 2019: $203,210Expenses 2019: $186,364Net Income 2019: $16,8462019Revenue 2020: $200,639Expenses 2020: $171,808Net Income 2020: $28,8312020Revenue 2021: $243,665Expenses 2021: $204,317Net Income 2021: $39,3482021Revenue 2022: $265,667Expenses 2022: $240,870Net Income 2022: $24,7972022Revenue 2023: $323,432Expenses 2023: $292,339Net Income 2023: $31,0932023Revenue 2024: $353,356Expenses 2024: $310,845Net Income 2024: $42,5112024

Highlighted filing

2024

Revenue$353,356
Expenses$310,845
Net Income$42,511

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$0.44$5.53$3.53$3.11$0.43
2023Summary only. Only limited summary data is available for this year.$5.89$0.79$5.11$3.23$2.92$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.20$4.79$2.66$2.41$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.92$0.38$4.55$2.44$2.04$0.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.43$0.28$4.15$2.01$1.72$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.12$3.86$2.03$1.86$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.96$0.27$3.70$1.81$1.98$0.17
2017Summary only. Only limited summary data is available for this year.$4.09$0.00$1.91$1.81$0.10
2016Summary only. Only limited summary data is available for this year.$3.99$0.00$1.89$1.67$0.22
2015Summary only. Only limited summary data is available for this year.$3.77$0.00$1.92$1.96$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$2.07$2.18$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$1.97$2.03$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.03$0.00$4.03$2.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.00$4.16$2.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.00$4.35$2.36$2.13$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$353,356
Mission and Program Overview

Mission

To encourage the sport of sailing, to stimulate racing, and to increase the knowledge of seamanship.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi BayFleet CaptainPT$21,561$21,561

Board Members and Trustees

NameTitle
Lincoln PhillipsBig Boat Member at Large
Ken ReidCommodore
Joseph CaseyCrusing Member at Large
Leith SpeidenPast Commodore
Will SheilsRear Commodore
Sandra BurfordSecretary
Daphne ByronTreasurer
Jahn TihanskyVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$125,358
Program Service Revenue
$218,766
Investment Income
$7,570
Other Revenue
$1,662
All Other Contributions
$3,218
Change in Net Assets
$42,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

Form 990, Part VI, Section B, Line 11B

The 990 is reviewed and approved by the treasurer and a copy of the form is provided to the full board before filing

Form 990, Part VI, Section C, Line 19

The organization provides a copy of its form 990 and any other requested corporate documents to the public upon request

Filing and Contact Details

Filer

Filer Name
West River Sailing Club Inc
EIN
52-0794964
Phone
3018711145
Address
4800 RIVERSIDE DRIVE, GALESVILLE, MD 20765

Signing Officer

Name
Daphne Byron
Title
Treasurer
Phone
3018711145
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daphne Byron
Formed
1958
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
8
Employees
12
Volunteers
70

Preparer

Firm
Mullen Sondberg Wimbish & Stone Pa
Address
888 BESTGATE ROAD SUITE 310, ANNAPOLIS, MD 21401
Preparer
Patrick M Hantske Ii CPA
Phone
4102244920
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

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.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML Appendix383 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021745
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05786
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP.
IRS990/AllOtherContributionsAmt03218
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05305
IRS990/AllOtherExpensesGrp/TotalAmt05305
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0STEWART ACCOUNTING
IRS990/BooksInCareOfDetail/PhoneNum04438718409
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01240 GEMINI DRIVE UNIT G
IRS990/BooksInCareOfDetail/USAddress/CityNm0ANNAPLOIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021403
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0244188
IRS990/CashNonInterestBearingGrp/EOYAmt0259123
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt042662
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt042662
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0125358
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07570
IRS990/CYOtherExpensesAmt0227203
IRS990/CYOtherRevenueAmt01662
IRS990/CYProgramServiceRevenueAmt0218766
IRS990/CYRevenuesLessExpensesAmt042511
IRS990/CYSalariesCompEmpBnftPaidAmt083642
IRS990/CYTotalExpensesAmt0310845
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0353356
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt057178
IRS990/DeferredRevenueGrp/EOYAmt038000
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt013555
IRS990/DepreciationDepletionGrp/ProgramServicesAmt023899
IRS990/DepreciationDepletionGrp/TotalAmt037454
IRS990/Desc0FLEET MAINTENANCE
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt01400
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt019323
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015647
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt011593
IRS990/FeesForServicesAccountingGrp/TotalAmt027240
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt38.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt820.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
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/PersonNm0KEN REID
IRS990/Form990PartVIISectionAGrp/PersonNm1JAHN TIHANSKY
IRS990/Form990PartVIISectionAGrp/PersonNm2SANDRA BURFORD
IRS990/Form990PartVIISectionAGrp/PersonNm3DAPHNE BYRON
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSEPH CASEY
IRS990/Form990PartVIISectionAGrp/PersonNm5LINCOLN PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm6WILL SHEILS
IRS990/Form990PartVIISectionAGrp/PersonNm7LEITH SPEIDEN
IRS990/Form990PartVIISectionAGrp/PersonNm8HEIDI BAY
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/ReportableCompFromOrgAmt821561
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/TitleTxt0COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CRUSING MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt5BIG BOAT MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt6REAR COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PAST COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt8FLEET CAPTAIN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01958
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0353356
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt01150
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt024727
IRS990/InsuranceGrp/ProgramServicesAmt018321
IRS990/InsuranceGrp/TotalAmt043048
IRS990/InvestmentIncomeGrp/ExclusionAmt07570
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07570
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0712294
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0326140
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0337675
IRS990/LandBldgEquipCostOrOtherBssAmt01049969
IRS990/LegalDomicileStateCd0MD
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0122140
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0510501
IRS990/NetAssetsOrFundBalancesEOYAmt0553012
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01150
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01150
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0509101
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0553012
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt023189
IRS990/OccupancyGrp/ProgramServicesAmt017183
IRS990/OccupancyGrp/TotalAmt040372
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04873
IRS990/OfficeExpensesGrp/ProgramServicesAmt0260
IRS990/OfficeExpensesGrp/TotalAmt05133
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TAXES
IRS990/OtherExpensesGrp/Desc1BOAT REPAIRS AND MAINTE
IRS990/OtherExpensesGrp/Desc2SAILING SCHOOL COSTS
IRS990/OtherExpensesGrp/Desc3FOOD AND EVENT SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011486
IRS990/OtherExpensesGrp/ProgramServicesAmt08510
IRS990/OtherExpensesGrp/ProgramServicesAmt119323
IRS990/OtherExpensesGrp/ProgramServicesAmt216105
IRS990/OtherExpensesGrp/ProgramServicesAmt313227
IRS990/OtherExpensesGrp/TotalAmt019996
IRS990/OtherExpensesGrp/TotalAmt119323
IRS990/OtherExpensesGrp/TotalAmt216105
IRS990/OtherExpensesGrp/TotalAmt313227
IRS990/OtherRevenueMiscGrp/BusinessCd0713940
IRS990/OtherRevenueMiscGrp/Desc0MERCHANDISE SALES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0512
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0512
IRS990/OtherRevenueTotalAmt0512
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt034624
IRS990/OtherSalariesAndWagesGrp/TotalAmt034624
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt06356
IRS990/PayrollTaxesGrp/TotalAmt06356
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAPHNE BYRON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/BusinessCd2713940
IRS990/ProgramServiceRevenueGrp/Desc0SAILING SCHOOL
IRS990/ProgramServiceRevenueGrp/Desc1FLEET MAINTENANCE
IRS990/ProgramServiceRevenueGrp/Desc2REGATTA AND EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0164442
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131781
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt222543
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0164442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222543
IRS990/ProgSrvcAccomActy2Grp/Desc0SAILING SCHOOL
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt099747
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0164442
IRS990/ProgSrvcAccomActy3Grp/Desc0REGATTAS, SEMINARS AND OTHER EVENTS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt013227
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt022543
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HOUSE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt079766
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0122309
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0471
IRS990/PYOtherExpensesAmt0213826
IRS990/PYOtherRevenueAmt02731
IRS990/PYProgramServiceRevenueAmt0197921
IRS990/PYRevenuesLessExpensesAmt031093
IRS990/PYSalariesCompEmpBnftPaidAmt078513
IRS990/PYTotalExpensesAmt0292339
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0323432
IRS990/ReconcilationRevenueExpnssAmt042511
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01150
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt031781
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019096
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150828
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0271756
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0422584
IRS990ScheduleD/EquipmentGrp/BookValueAmt087280
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259642
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0346922
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt019500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019500
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt080067
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0180896
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0260963
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0337675
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED AND APPROVED BY THE TREASURER AND A COPY OF THE FORM IS PROVIDED TO THE FULL BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES A COPY OF ITS FORM 990 AND ANY OTHER REQUESTED CORPORATE DOCUMENTS TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0589424
IRS990/TotalAssetsEOYAmt0596798
IRS990/TotalAssetsGrp/BOYAmt0589424
IRS990/TotalAssetsGrp/EOYAmt0596798
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0125358
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098782
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0212063
IRS990/TotalFunctionalExpensesGrp/TotalAmt0310845
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078923
IRS990/TotalLiabilitiesEOYAmt043786
IRS990/TotalLiabilitiesGrp/BOYAmt078923
IRS990/TotalLiabilitiesGrp/EOYAmt043786
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0510501
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0553012
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt079766
IRS990/TotalOtherProgSrvcRevenueAmt01150
IRS990/TotalProgramServiceExpensesAmt0212063
IRS990/TotalProgramServiceRevenueAmt0218766
IRS990/TotalReportableCompFromOrgAmt021561
IRS990/TotalRevenueGrp/ExclusionAmt08082
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219916
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0353356
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0596798
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04800 RIVERSIDE DRIVE
IRS990/USAddress/CityNm0GALESVILLE
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020765
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WESTRIVERSC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAPHNE BYRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03018711145
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST RIVER SAILING CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0520794964
ReturnHeader/Filer/PhoneNum03018711145
ReturnHeader/Filer/USAddress/AddressLine1Txt04800 RIVERSIDE DRIVE
ReturnHeader/Filer/USAddress/CityNm0GALESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020765
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521197902
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MULLEN SONDBERG WIMBISH & STONE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0888 BESTGATE ROAD SUITE 310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021401
ReturnHeader/PreparerPersonGrp/PhoneNum04102244920
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK M HANTSKE II CPA
ReturnHeader/ReturnTs02025-11-13T09:14:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.