Civic Intelligence

Potapskut Sailing Association Inc

EIN 52-6009569 • 501(c)7 • Pasadena, MD

Profile

To promote the sport of sailing.

PO Box 1176Pasadena, MD 21123-1178

psasailing.org

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

47th percentile

1.0%

Higher net margin than 47% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

51st percentile

0.7%

Faster asset growth than 51% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-16%

Faster revenue growth than 20% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$176,905

Up $1,226 (+0.7%) from 2023

Liabilities

Up

$100

Up $100 from 2023

Net Assets

$176,805

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue59th percentileNet Margin47th percentile

Revenue

Down

$114,722

Down $22,424 (-16%) from 2023

Expenses

Down

$113,596

Down $1,597 (-1.4%) from 2023

Net Income

Down

$1,126

Down $20,827 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$200K$150K$100K$50K$0Assets 2011: $64,296Liabilities 2011: $02011Assets 2012: $69,791Liabilities 2012: $02012Assets 2013: $70,281Liabilities 2013: $02013Assets 2014: $88,507Liabilities 2014: $17,8562014Assets 2015: $81,805Liabilities 2015: $11,1152015Assets 2016: $108,493Liabilities 2016: $02016Assets 2017: $109,679Liabilities 2017: $02017Assets 2018: $122,275Liabilities 2018: $2,0512018Assets 2019: $122,226Liabilities 2019: $02019Assets 2020: $126,359Liabilities 2020: $02020Assets 2021: $147,376Liabilities 2021: $0Net Assets 2021: $147,3762021Assets 2022: $153,726Liabilities 2022: $0Net Assets 2022: $153,7262022Assets 2023: $175,679Liabilities 2023: $02023Assets 2024: $176,905Liabilities 2024: $100Net Assets 2024: $176,8052024

Highlighted filing

2024

Assets$176,905
Liabilities$100
Net Assets$176,805
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $85,567Expenses 2011: $84,040Net Income 2011: $1,5272011Revenue 2012: $96,674Expenses 2012: $91,437Net Income 2012: $5,2372012Revenue 2013: $100,830Expenses 2013: $102,062Net Income 2013: -$1,2322013Revenue 2014: $103,462Expenses 2014: $103,823Net Income 2014: -$3612014Revenue 2015: $92,485Expenses 2015: $92,446Net Income 2015: $392015Revenue 2016: $105,240Expenses 2016: $67,685Net Income 2016: $37,5552016Revenue 2017: $100,313Expenses 2017: $98,625Net Income 2017: $1,6882017Revenue 2018: $109,720Expenses 2018: $99,147Net Income 2018: $10,5732018Revenue 2019: $113,010Expenses 2019: $111,008Net Income 2019: $2,0022019Revenue 2020: $78,054Expenses 2020: $74,160Net Income 2020: $3,8942020Revenue 2021: $105,454Expenses 2021: $84,437Net Income 2021: $21,0172021Revenue 2022: $119,760Expenses 2022: $113,351Net Income 2022: $6,4092022Revenue 2023: $137,146Expenses 2023: $115,193Net Income 2023: $21,9532023Revenue 2024: $114,722Expenses 2024: $113,596Net Income 2024: $1,1262024

Highlighted filing

2024

Revenue$114,722
Expenses$113,596
Net Income$1,126
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$176,905
Liabilities
$100
Net assets
$176,805
Revenue
$114,722
Expenses
$113,596
Net income
$1,126
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.15$1.14$0.01
2023Summary only. Only limited summary data is available for this year.$1.76$0.00$1.37$1.15$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.20$1.13$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$1.05$0.84$0.21
2020Summary only. Only limited summary data is available for this year.$1.26$0.00$0.78$0.74$0.04
2019Summary only. Only limited summary data is available for this year.$1.22$0.00$1.13$1.11$0.02
2018Summary only. Only limited summary data is available for this year.$1.22$0.02$1.10$0.99$0.11
2017Summary only. Only limited summary data is available for this year.$1.10$0.00$1.00$0.99$0.02
2016Summary only. Only limited summary data is available for this year.$1.08$0.00$1.05$0.68$0.38
2015Summary only. Only limited summary data is available for this year.$0.82$0.11$0.92$0.92$0.00
2014Summary only. Only limited summary data is available for this year.$0.89$0.18$1.03$1.04$0.00
2013Summary only. Only limited summary data is available for this year.$0.70$0.00$1.01$1.02$0.01
2012Summary only. Only limited summary data is available for this year.$0.70$0.00$0.97$0.91$0.05
2011Summary only. Only limited summary data is available for this year.$0.64$0.00$0.86$0.84$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.1
Gross Receipts
$114,722
Mission and Program Overview

Mission

To promote the sport of sailing.

Program Services

DescriptionGrantsExpenses
Maintain pier moorings and small club house for use by the Associations members and their guests.$0$0
Conduct a week long childrens sailing program. The program teaches sailing and water safety.$0$0
Sponsor and conduct local sailboat races that are open to the public and hold meetings and social events.$0$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Calvin PayneCommodorePT$0--
Leah AlfriendVice Commodore-$0--
Scott WiseFleet Captain-$0--
Robert AaronRear Commodore-$0--
Bruce AndrewsTreasurer-$0--
Fernando GarciaSecretary-$0--
Steven HartmanMember At Large-$0--
Filing and Contact Details

Filer

Filer Name
Potapskut Sailing Association Inc
EIN
52-6009569
Address
PO BOX 1176, PASADENA, MD 21123-1178

Signing Officer

Name
Calvin Payne
Title
Commodore
Phone
4104408457
Signed
2025-11-11
Supplemental Narrative

Additional Explanations

Part I, line 8

“| Other Revenues:, Amount:| Jr. Sail, $14260| Beverages, $953| Business meetings, $1694| Chandlery, $67| Racing income, $4848| Social Events, $10236| Miscellaneous, $7|”

Part I, line 16

“| Other Expenses:, Amount:| Business meetings, $563| Racing, $7247| Jr. Sail, $21033| Harbor maintenance, $18987| Liability insurance, $13279| Social events, $14193| Beverages, $598| Miscellaneous, $101| Removed invoices for individuals who are no longer members, $5884|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Deposits, $0, $485|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Accounts payable, $0, $100|”

Raw XML Appendix140 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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IRS990EZ/BooksInCareOfDetail/PersonNm0Andrea B Gillespie
IRS990EZ/BooksInCareOfDetail/PhoneNum04106883155
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03967 Old York Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Monkton
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd021111
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0172865
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0173606
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01126
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0175679
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0176905
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0114722
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt03000
IRS990EZ/LandAndBuildingsGrp/BOYAmt02814
IRS990EZ/LandAndBuildingsGrp/EOYAmt02814
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt047722
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0175679
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0176805
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0175679
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0176805
IRS990EZ/OccupancyRentUtltsAndMaintAmt031207
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt53
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Calvin Payne
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Leah Alfriend
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Scott Wise
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Robert Aaron
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Bruce Andrews
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Fernando Garcia
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Steven Hartman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Commodore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice Commodore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Fleet Captain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Rear Commodore
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Member at Large
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0485
IRS990EZ/OtherExpensesTotalAmt081885
IRS990EZ/OtherRevenueTotalAmt032065
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote the sport of sailing.
IRS990EZ/PrintingPublicationsPostageAmt0504
IRS990EZ/ProgramServiceRevenueAmt034935
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Maintain pier moorings and small club house for use by the Associations members and their guests.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Conduct a week long childrens sailing program. The program teaches sailing and water safety.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Sponsor and conduct local sailboat races that are open to the public and hold meetings and social events.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MD
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0100
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0113596
IRS990EZ/TotalRevenueAmt0114722
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0psasailing.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Revenues:, Amount:| Jr. Sail, $14260| Beverages, $953| Business meetings, $1694| Chandlery, $67| Racing income, $4848| Social Events, $10236| Miscellaneous, $7|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Business meetings, $563| Racing, $7247| Jr. Sail, $21033| Harbor maintenance, $18987| Liability insurance, $13279| Social events, $14193| Beverages, $598| Miscellaneous, $101| Removed invoices for individuals who are no longer members, $5884|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| Deposits, $0, $485|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| Accounts payable, $0, $100|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Calvin Payne
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commodore
ReturnHeader/BusinessOfficerGrp/PhoneNum04104408457
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0POTAPSKUT SAILING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0POTA
ReturnHeader/Filer/EIN0526009569
ReturnHeader/Filer/ForeignPhoneNum04106883155
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1176
ReturnHeader/Filer/USAddress/CityNm0PASADENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd0211231178
ReturnHeader/ReturnTs02025-11-10T18:09:58-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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