Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Flying Scot Sailing Association
EIN 57-0724971 • 501(c)3 • Columbia, SC
Profile
The organization fosters sports competition among amateurs in the form of sanctioned sail boatracing events.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.12x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
68th percentile
Higher net margin than 68% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$153,161
Up $16,958 (+12%) from 2023
Liabilities
Up$17,990
Up $2,525 (+16%) from 2023
Net Assets
Up$135,171
Up $14,433 (+12%) from 2023
Revenue
Up$105,378
Up $24,657 (+31%) from 2023
Expenses
Up$90,945
Up $11,269 (+14%) from 2023
Net Income
Up$14,433
Up $13,388 (+1281%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $153,161
- Liabilities
- $17,990
- Net assets
- $135,171
- Revenue
- $105,378
- Expenses
- $90,945
- Net income
- $14,433
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Mar 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $105,378
Mission and Program Overview
Mission
The organization fosters sports competition among amateurs in the form of sanctioned sail boatracing events.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION FOSTERS SPORTS COMPETITION AMONGAMATEURS IN THE FORM OF SANCTIONED SAIL BOAT RACINGEVENTS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BILL DUNHAM | Immediate Past Commodore | - | $0 | - | - |
| JAMES A LEGGETTE | President | - | $0 | - | - |
| NINA CUMMINGS | First Vice President | - | $0 | - | - |
| BRUCE KITCHEN | Second Vice President | - | $0 | - | - |
| NANCY CLAYPOOL | Commodore | - | $0 | - | - |
| JIM COLEGROVE | Secretary/Treasurer | - | $0 | - | - |
| TIM MALLETTE | Scot N' Water Editor | - | $0 | - | - |
| ROGER SHARP | Chief Measure | - | $0 | - | - |
| DIANE KAMPF | Website Editor | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Flying Scot Sailing Association
- EIN
- 57-0724971
- Phone
- 8032525646
- Address
- 1 WINDSOR COVE 305, COLUMBIA, SC 29223-1833
Signing Officer
- Name
- Courtney Waldrup
- Title
- Executive Director
- Phone
- 8032525646
- Signed
- 2025-03-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Mcgregor and Company Llp
- Address
- POST OFFICE BOX 135, COLUMBIA, SC 29202
- Preparer
- Lewis R Leaphart Jr
- Phone
- 8037870003
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest. Amount: 273. Description: investment earnings. Amount: 1,216. Total included on form 990-ez, line 4: 1,489.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: advertising scots n water magazine. Amount: 6,075. Description: royalties. Amount: 11,850. Description: miscellaneous. Amount: 31,563. Total to form 990-ez, line 8: 49,488.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: supplies. Amount: 383. Description: advertising. Amount: 600. Description: insurance. Amount: 5,130. Description: accounting. Amount: 925. Description: credit card & bank charges. Amount: 4,356. Description: internet. Amount: 14,677. Description: trophy expenses. Amount: 416. Description: membership promotion. Amount: 450. Description: grant. Amount: 3,446. Description: subscriptions and dues. Amount: 250. Description: travel. Amount: 75. Description: mdse for resale. Amount: 2,437. Total to form 990-ez, line 16: 33,145.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: merchant account. Beg. Of year amount: 1,290. End of year amount: 732.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: prepaid dues. Beg. Of year amount: 15,465. End of year amount: 17,990.”
Raw XML Appendix213 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.
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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBIA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 292231833 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 152429 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1258 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14433 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 39745 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 136203 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 153161 |
| IRS990EZ/GrossReceiptsAmt | 0 | 105378 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1489 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 53143 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 120738 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 135171 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 120738 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BILL DUNHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JAMES A LEGGETTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | NINA CUMMINGS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRUCE KITCHEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | NANCY CLAYPOOL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | JIM COLEGROVE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | TIM MALLETTE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | ROGER SHARP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | DIANE KAMPF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | IMMEDIATE PAST COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | FIRST VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECOND VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY/TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | SCOT N' WATER EDITOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | CHIEF MEASURE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | WEBSITE EDITOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationFiled990TInd | 0 | 1 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 1 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1290 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 732 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 33145 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 49488 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATION FOSTERS SPORTS COMPETITION AMONG AMATEURS IN THE FORM OF SANCTIONED SAIL BOATRACING EVENTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 18055 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION FOSTERS SPORTS COMPETITION AMONGAMATEURS IN THE FORM OF SANCTIONED SAIL BOAT RACINGEVENTS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 15465 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 17990 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 90945 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 105378 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HTTP://WWW.FSSA.COM |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 54401 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 53484 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 48987 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 43693 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48693 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 249258 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1489 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3524 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 149 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2769 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3398 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 11329 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 31563 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 8341 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2388 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1325 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1193 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 44810 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1489 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3524 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 149 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2769 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3398 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 11329 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.03710 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.05010 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96290 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.94990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 294068 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 85964 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 61825 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51375 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 45018 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49886 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 294068 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 87453 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 65349 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 51524 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 47787 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 53284 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 305397 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST. AMOUNT: 273. DESCRIPTION: INVESTMENT EARNINGS. AMOUNT: 1,216. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 1,489. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ADVERTISING SCOTS N WATER MAGAZINE. AMOUNT: 6,075. DESCRIPTION: ROYALTIES. AMOUNT: 11,850. DESCRIPTION: MISCELLANEOUS. AMOUNT: 31,563. TOTAL TO FORM 990-EZ, LINE 8: 49,488. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: SUPPLIES. AMOUNT: 383. DESCRIPTION: ADVERTISING. AMOUNT: 600. DESCRIPTION: INSURANCE. AMOUNT: 5,130. DESCRIPTION: ACCOUNTING. AMOUNT: 925. DESCRIPTION: CREDIT CARD & BANK CHARGES. AMOUNT: 4,356. DESCRIPTION: INTERNET. AMOUNT: 14,677. DESCRIPTION: TROPHY EXPENSES. AMOUNT: 416. DESCRIPTION: MEMBERSHIP PROMOTION. AMOUNT: 450. DESCRIPTION: GRANT. AMOUNT: 3,446. DESCRIPTION: SUBSCRIPTIONS AND DUES. AMOUNT: 250. DESCRIPTION: TRAVEL. AMOUNT: 75. DESCRIPTION: MDSE FOR RESALE. AMOUNT: 2,437. TOTAL TO FORM 990-EZ, LINE 16: 33,145. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: MERCHANT ACCOUNT. BEG. OF YEAR AMOUNT: 1,290. END OF YEAR AMOUNT: 732. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: PREPAID DUES. BEG. OF YEAR AMOUNT: 15,465. END OF YEAR AMOUNT: 17,990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | COURTNEY WALDRUP |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8032525646 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FLYING SCOT SAILING ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INTERNATIONAL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FLYI |
| ReturnHeader/Filer/EIN | 0 | 570724971 |
| ReturnHeader/Filer/PhoneNum | 0 | 8032525646 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1 WINDSOR COVE 305 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 292231833 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 570292726 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCGREGOR AND COMPANY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | POST OFFICE BOX 135 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29202 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8037870003 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-03-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LEWIS R LEAPHART JR |
| ReturnHeader/ReturnTs | 0 | 2025-04-09T11:52:37-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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