Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Sailing Center Inc
EIN 59-2913975 • 501(c)3 • Daytona Beach, FL
Profile
Service provided to members are education and usage of boats for lesson and water safety for the community
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Balance Sheet
Assets
Up$325,554
Up $26,767 (+9.0%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$325,554
Up $26,767 (+9.0%) from 2023
Revenue
Down$100,065
Down $31,693 (-24%) from 2023
Expenses
Up$73,298
Up $20,215 (+38%) from 2023
Net Income
Down$26,767
Down $51,908 (-66%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $325,554
- Liabilities
- -
- Net assets
- $325,554
- Revenue
- $100,065
- Expenses
- $73,298
- Net income
- $26,767
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $100,065
Mission and Program Overview
Mission
Service provided to members are education and usage of boats for lesson and water safety for the community
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SAILING INSTRUCTION,COMPETITION AND USAGE OF BOATS IN THE FORM OF CLASSES AND REGATTAS. APPROXIMATELY 115 MEMBERS. | - | $69,299 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CAROLINE MARTIN | Treasurer | - | $0 | - | - |
| LISA HERBSTER | Commodore | - | $0 | - | - |
| KEITH AMARO | Vicecommodor | - | $0 | - | - |
| TONYA SANDS | Secretary | - | $0 | - | - |
| CHUCK WRIGHT | Membership | - | $0 | - | - |
| KATHY SINNETT | Events | - | $0 | - | - |
| CHRIS SINNETT | Education/Tr | - | $0 | - | - |
| CHRIS HERBSTER | Director | - | $0 | - | - |
| DAVID DUNN | Director | - | $0 | - | - |
| DAN BIRINGER | Facilities M | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sailing Center Inc
- EIN
- 59-2913975
- Phone
- 3863331670
- Address
- PO BOX 2031, DAYTONA BEACH, FL 32115-2031
Signing Officer
- Name
- Caroline Martin
- Title
- Treasurer
- Phone
- 3057216606
- Signed
- 2025-06-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Minna I Hardesty CPA
- Address
- 5 WALNUT CIR, ORMOND BEACH, FL 32174-2626
- Preparer
- Minna I Hardesty
- Phone
- 3866717725
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Sale of boat parts 375 t-shirt sales 115 total 490”
Form 990-ez, Part I, Line 16
“Expenses fees 251 office expense 329 meetings & seminars 2,329 insurance 4,379 boat supplies and repair 6,511 facility supplies and rep 6,149 dock supplies and repair 7,479 dues to associations 2,322 licenses 435 lesson books & supplies 501 regatta expenses 4,649 grant hurricane repairs 1,872 hys expenses 31,810 total 69,016”
Form 990-ez, Part II, Line 24
“Boats,trailers,motors,sails 76,535 76,535 builiding addition-2012/13 6,100 6,100 floating docks 67,503 67,503 lawn equipment 2,052 2,052 furniture & fixtures 1,469 1,469 hys equipment-boats 58,500 58,500 outboard motors-hys 10,125 17,186 trailers-hys 3,257 3,257 total 225,541 232,602”
Form 990-ez, Part III
“Service provided to members are education and usage of boats for lesson and water safety for the community”
Raw XML Appendix172 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CAROLINE MARTIN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3863331670 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 2031 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DAYTONA BEACH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32115 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 73246 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 92952 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 6750 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 26767 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 655 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 298787 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 325554 |
| IRS990EZ/GrossReceiptsAmt | 0 | 100065 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 41250 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 298787 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 325554 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 298787 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 325554 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3627 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CAROLINE MARTIN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LISA HERBSTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | KEITH AMARO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TONYA SANDS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHUCK WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KATHY SINNETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CHRIS SINNETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CHRIS HERBSTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | DAVID DUNN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | DAN BIRINGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICECOMMODOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBERSHIP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EVENTS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EDUCATION/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | FACILITIES M |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 225541 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 232602 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 69016 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 490 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SERVICE PROVIDED TO MEMBERS ARE EDUCATION AND USAGE OF BOATS FOR LESSON AND WATER SAFETY FOR THE COMMUNITY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 51575 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SAILING INSTRUCTION,COMPETITION AND USAGE OF BOATS IN THE FORM OF CLASSES AND REGATTAS. APPROXIMATELY 115 MEMBERS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 69299 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73298 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 69299 |
| IRS990EZ/TotalRevenueAmt | 0 | 100065 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HALIFAXSAILING.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6750 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 60960 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 75262 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 35238 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 31260 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 209470 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 93315 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 70798 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 23205 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 17977 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 3657 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 208952 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 418422 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 100065 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 131758 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 98467 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53215 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 34917 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 418422 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 100065 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 131758 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 98467 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 53215 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 34917 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 418422 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SALE OF BOAT PARTS 375 T-SHIRT SALES 115 TOTAL 490 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES FEES 251 OFFICE EXPENSE 329 MEETINGS & SEMINARS 2,329 INSURANCE 4,379 BOAT SUPPLIES AND REPAIR 6,511 FACILITY SUPPLIES AND REP 6,149 DOCK SUPPLIES AND REPAIR 7,479 DUES TO ASSOCIATIONS 2,322 LICENSES 435 LESSON BOOKS & SUPPLIES 501 REGATTA EXPENSES 4,649 GRANT HURRICANE REPAIRS 1,872 HYS EXPENSES 31,810 TOTAL 69,016 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOATS,TRAILERS,MOTORS,SAILS 76,535 76,535 BUILIDING ADDITION-2012/13 6,100 6,100 FLOATING DOCKS 67,503 67,503 LAWN EQUIPMENT 2,052 2,052 FURNITURE & FIXTURES 1,469 1,469 HYS EQUIPMENT-BOATS 58,500 58,500 OUTBOARD MOTORS-HYS 10,125 17,186 TRAILERS-HYS 3,257 3,257 TOTAL 225,541 232,602 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SERVICE PROVIDED TO MEMBERS ARE EDUCATION AND USAGE OF BOATS FOR LESSON AND WATER SAFETY FOR THE COMMUNITY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAROLINE MARTIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3057216606 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SAILING CENTER INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAIL |
| ReturnHeader/Filer/EIN | 0 | 592913975 |
| ReturnHeader/Filer/PhoneNum | 0 | 3863331670 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 2031 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DAYTONA BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 321152031 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 592942440 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MINNA I HARDESTY CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5 WALNUT CIR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ORMOND BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 321742626 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3866717725 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MINNA I HARDESTY |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-07-10T08:58:21-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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