Civic Intelligence

North Carolina Community Sailing

EIN 54-2192773 • 501(c)3 • Huntersville, NC

Profile

The purpose of the organization is to provide affordable accessible and safe sailing and waterfront opportunities on Lake Norman for adults and youth.

15901 NC 73 HighwayHuntersville, NC 28078

www.lnsailing.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

33rd percentile

-7.8%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

-3.6%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

-4.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$293,217

Up $21,400 (+7.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$293,217

Up $21,400 (+7.9%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin33rd percentile

Revenue

Up

$257,533

Up $38,054 (+17%) from 2024

Expenses

Up

$245,437

Up $8,797 (+3.7%) from 2024

Net Income

Up

$12,096

Up $29,257 (+170%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$300K$200K$100K$0Assets 2012: $164,900Liabilities 2012: $0Net Assets 2012: $164,9002012Assets 2013: $188,929Liabilities 2013: $0Net Assets 2013: $188,9292013Assets 2014: $194,699Liabilities 2014: $0Net Assets 2014: $194,6992014Assets 2015: $216,002Liabilities 2015: $0Net Assets 2015: $216,0022015Assets 2016: $193,524Liabilities 2016: $0Net Assets 2016: $193,5242016Assets 2017: $203,453Liabilities 2017: $0Net Assets 2017: $203,4532017Assets 2018: $184,849Liabilities 2018: $0Net Assets 2018: $184,8492018Assets 2019: $195,990Liabilities 2019: $115Net Assets 2019: $195,8752019Assets 2020: $276,246Liabilities 2020: $170Net Assets 2020: $276,0762020Assets 2021: $292,445Liabilities 2021: $0Net Assets 2021: $292,4452021Assets 2022: $292,492Liabilities 2022: $0Net Assets 2022: $292,4922022Assets 2023: $298,477Liabilities 2023: $0Net Assets 2023: $298,4772023Assets 2024: $271,817Liabilities 2024: $0Net Assets 2024: $271,8172024Assets 2025: $293,217Liabilities 2025: $0Net Assets 2025: $293,2172025

Highlighted filing

2025

Assets$293,217
Liabilities$0
Net Assets$293,217
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

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

$300K$200K$100K$0-$100KExpenses 2012: $192,5372012Revenue 2013: $262,455Expenses 2013: $238,426Net Income 2013: $24,0292013Revenue 2014: $167,030Expenses 2014: $161,260Net Income 2014: $5,7702014Revenue 2015: $199,299Expenses 2015: $177,996Net Income 2015: $21,3032015Revenue 2016: $212,603Expenses 2016: $235,081Net Income 2016: -$22,4782016Revenue 2017: $240,524Expenses 2017: $230,595Net Income 2017: $9,9292017Revenue 2018: $232,848Expenses 2018: $251,452Net Income 2018: -$18,6042018Revenue 2019: $297,724Expenses 2019: $286,698Net Income 2019: $11,0262019Revenue 2020: $279,212Expenses 2020: $199,011Net Income 2020: $80,2012020Revenue 2021: $245,757Expenses 2021: $229,388Net Income 2021: $16,3692021Revenue 2022: $240,302Expenses 2022: $240,255Net Income 2022: $472022Revenue 2023: $239,997Expenses 2023: $233,912Net Income 2023: $6,0852023Revenue 2024: $219,479Expenses 2024: $236,640Net Income 2024: -$17,1612024Revenue 2025: $257,533Expenses 2025: $245,437Net Income 2025: $12,0962025

Highlighted filing

2025

Revenue$257,533
Expenses$245,437
Net Income$12,096
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$293,217
Liabilities
$0
Net assets
$293,217
Revenue
$257,533
Expenses
$245,437
Net income
$12,096
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$2.58$2.45$0.12
2024Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$2.19$2.37$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$2.40$2.34$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$2.40$2.40$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$2.46$2.29$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.76$2.79$1.99$0.80
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$2.98$2.87$0.11
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$2.33$2.51$0.19
2017Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$2.41$2.31$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$2.13$2.35$0.22
2015Summary only. Only limited summary data is available for this year.$2.16$0.00$2.16$1.99$1.78$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$1.67$1.61$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$2.62$2.38$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$1.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$257,533
Mission and Program Overview

Mission

The purpose of the organization is to provide afforadable, accessible, and safe sailing and waterfront opportunities on lake norman for adults and youth.

The purpose of the organization is to provide affordable accessible and safe sailing and waterfront opportunities on Lake Norman for adults and youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$173,447$192,820▲ $19,373
Cash and Non-Interest-Bearing Accounts$47,023$52,855▲ $5,832
Land, Buildings, and Equipment, Net$51,347$47,542▼ $3,805
Total Assets$271,817$293,217▲ $21,400
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$271,817$293,217▲ $21,400
Total Net Assets Fund Balance$271,817$293,217▲ $21,400
Total Liabilities and Net Assets / Fund Balance$271,817$293,217▲ $21,400

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,575$132,422$170,997
Equipment$8,967$53,766$62,733
Investment Program Related Org$192,820--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Smita QuinnPresident
Ken CloaningerVice President/Secretary
Carol SandkeBoard Member
David RinkBoard Member
Joey McMellonBoard Member
Kelly KerbsBoard Member
Thomas FranksBoard Member
Zane WhitleyBoard Member
Mark AhlstromCompliance Officer
Chuck ManessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,000
Program Service Revenue
$172,626
Investment Income
$12,911
Other Revenue
$54,996
All Other Contributions
$17,000
Change in Net Assets
$12,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,589
Salaries, Compensation, and Employee Benefits$120,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,294--$112,294
Conferences and Meetings$40,690--$40,690
Other Expenses$26,130--$26,130
Occupancy$15,189--$15,189
Insurance$10,765--$10,765
Payroll Taxes$8,554--$8,554
Office Expenses$7,863--$7,863
Depreciation Depletion$7,305--$7,305
Information Technology$5,992--$5,992
Total Functional Expenses$245,437$0$0$245,437
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

“Tax return is uploaded to a secure cloud server space that all board members u se to review the return. Any questions or comments are sent to the Treasurer and resolved prior to filing the Form 990.”

Filing and Contact Details

Filer

Filer Name
North Carolina Community Sailing
EIN
54-2192773
In Care Of
% Chuck H Maness
Phone
7042374341
Address
15901 NC 73 Highway, Huntersville, NC 28078
Doing Business As
Lake Norman Community Sailing

Signing Officer

Name
Chuck H Maness
Title
Treasurer
Phone
7042374341
Signed
2026-03-12
Discuss with paid preparer
No

Organization Details

Principal Officer
Chuck H Maness
Formed
2006
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
2

Preparer

Firm
Maness CPA PC
Address
16140 Northcross Dr, Huntersville, NC 28078
Preparer
Chuck H Maness
Phone
7042374341
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123046
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt245
IRS990/OtherRevenueTotalAmt054996
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0112294
IRS990/OtherSalariesAndWagesGrp/TotalAmt0112294
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08554
IRS990/PayrollTaxesGrp/TotalAmt08554
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Chuck H Maness
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0Memberships
IRS990/ProgramServiceRevenueGrp/Desc1Keelboat Classes
IRS990/ProgramServiceRevenueGrp/Desc2Adult Programs
IRS990/ProgramServiceRevenueGrp/Desc3Other
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt079465
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152594
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237377
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt079465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237377
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33190
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011237
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011630
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0107950
IRS990/PYOtherRevenueAmt019879
IRS990/PYProgramServiceRevenueAmt0176733
IRS990/PYRevenuesLessExpensesAmt0-17161
IRS990/PYSalariesCompEmpBnftPaidAmt0128690
IRS990/PYTotalExpensesAmt0236640
IRS990/PYTotalRevenueAmt0219479
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012096
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0247463
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011236
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt022506
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt019871
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt046786
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0117399
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0230463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0198294
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184642
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0217380
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0192463
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01023242
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt067338
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt067338
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01207979
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0247463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0209530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0274486
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0237251
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0239249
IRS990ScheduleA/Total509Grp/TotalAmt01207979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0247463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0209530
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0274486
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0237251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0239249
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01207979
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt038575
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0132422
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0170997
IRS990ScheduleD/EquipmentGrp/BookValueAmt08967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053766
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062733
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0192820
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Charles Schwab Money Market Account
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047542
IRS990ScheduleD/TotalBookValueProgramRltdAmt0192820
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax return is uploaded to a secure cloud server space that all board members u se to review the return. Any questions or comments are sent to the Treasurer and resolved prior to filing the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0271817
IRS990/TotalAssetsEOYAmt0293217
IRS990/TotalAssetsGrp/BOYAmt0271817
IRS990/TotalAssetsGrp/EOYAmt0293217
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017000
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245437
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0271817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0293217
IRS990/TotalProgramServiceExpensesAmt0245437
IRS990/TotalProgramServiceRevenueAmt0172626
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185537
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0257533
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0271817
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0293217
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015701 Hearthside Way
IRS990/USAddress/CityNm0Huntersville
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028078
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.lnsailing.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Chuck H Maness

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