Liabilities / Assets
53rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Lake Yosemite Sailing Association
990 • Fiscal year 2022 • EIN 77-0397992
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
53rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Down$33,775
Down $120 (-0.4%) from 2021
Net Assets
Down$33,775
Down $120 (-0.4%) from 2021
Liabilities
Flat$0
Flat from 2021
Revenue And Expenses
Revenue
Up$36,640
Up $11,113 (+44%) from 2021
Expenses
Up$36,760
Up $14,253 (+63%) from 2021
Net Income
Down-$120
Down $3,140 (-104%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Nov 15, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $36,640
Mission and Program Overview
Mission
All program services are directly related to sailing safety
Sailing education and safety
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $25,334 | $27,644 | ▲ $2,310 |
| Land, Buildings, and Equipment, Net | $7,470 | $6,131 | ▼ $1,339 |
| Prepaid Expenses and Deferred Charges | $1,105 | $0 | ▼ $1,105 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Accounts Receivable | $-15 | $0 | ▲ $15 |
| Total Assets | $33,895 | $33,775 | ▼ $120 |
| Other Assets Total | $1 | $0 | ▼ $1 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $33,895 | $33,775 | ▼ $120 |
| Total Net Assets Fund Balance | $33,895 | $33,775 | ▼ $120 |
| Total Liabilities and Net Assets / Fund Balance | $33,895 | $33,775 | ▼ $120 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $464 | $16,646 | $17,110 |
| Leasehold Improvements | $5,393 | $11,597 | $16,990 |
| Other Land Buildings | $274 | $1,541 | $1,815 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jay Sousa | Commodore |
| Debbie Harden | House Captain |
| Kendall Nightengale | Port Captain |
| Rachael Hadley | Race Captain |
| Chris Martin | Secretary |
| Diane Sousa | Treasurer |
| Thom Grimaldi | Vice Commodore |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,300
- Program Service Revenue
- $33,708
- Investment Income
- $7
- Other Revenue
- $625
- All Other Contributions
- $2,300
- Change in Net Assets
- $-120
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $36,760 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $754 | $9,102 | - | $9,856 |
| Insurance | - | $3,640 | - | $3,640 |
| Other Expenses | $5,221 | $3,525 | - | $3,525 |
| Depreciation Depletion | - | $1,339 | - | $1,339 |
| Total Functional Expenses | $13,943 | $22,817 | $0 | $36,760 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
“No review was or will be conducted.”
Form 990, Part VI, Section C, Line 19
“No documents available to the public.”
Filing and Contact Details
Filer
- Filer Name
- Lake Yosemite Sailing
- EIN
- 77-0397992
- Phone
- 2093833955
- Address
- 110 W ALEXANDER AVENUE, MERCED, CA 95348
Signing Officer
- Name
- Diane Sousa
- Title
- Treasurer
- Signed
- 2023-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2000
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 77
- Employees
- 0
Preparer
- Firm
- Stapp Accountancy Inc
- Address
- 110 W Alexander Ave, Merced, CA 95348
- Preparer
- Lorelei Stapp
- Phone
- 2093833955
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Bank Charges: Column (A) - Total = $130; Column (B) - Program Services = $0; Column (C) - Management & General = $130; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“CLUB IMPROVEMENT: Column (A) - Total = $2567; Column (B) - Program Services = $0; Column (C) - Management & General = $2567; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“DUES & SUBSCRIPTIONS: Column (A) - Total = $231; Column (B) - Program Services = $0; Column (C) - Management & General = $231; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“LICENSE & FEES: Column (A) - Total = $20; Column (B) - Program Services = $0; Column (C) - Management & General = $20; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“MERCHANDISE: Column (A) - Total = $658; Column (B) - Program Services = $658; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“POSTAGE: Column (A) - Total = $116; Column (B) - Program Services = $0; Column (C) - Management & General = $116; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“RACE SEASON: Column (A) - Total = $76; Column (B) - Program Services = $76; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“REGATTA EXPENSE: Column (A) - Total = $20; Column (B) - Program Services = $20; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“RENT: Column (A) - Total = $1382; Column (B) - Program Services = $0; Column (C) - Management & General = $1382; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“TAXES & LICENSES: Column (A) - Total = $1400; Column (B) - Program Services = $0; Column (C) - Management & General = $1400; Column (D) - Fundraising = $0”
Form 990, Part IX, Line 24E
“UTILITIES: Column (A) - Total = $3256; Column (B) - Program Services = $0; Column (C) - Management & General = $3256; Column (D) - Fundraising = $0”
Raw XML Appendix392 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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| IRS990/AccountsReceivableGrp/BOYAmt | 0 | -15 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SAILING EDUCATION AND SAFETY |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherContributionsAmt | 0 | 2300 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9102 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 754 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9856 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STAPP ACCOUNTANCY INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2093833955 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 110 W ALEXANDER AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MERCED |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95348 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 25334 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 27644 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2300 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7 |
| IRS990/CYOtherExpensesAmt | 0 | 36760 |
| IRS990/CYOtherRevenueAmt | 0 | 625 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 33708 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -120 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 36760 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 36640 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1339 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1339 |
| IRS990/Desc | 0 | ALL PROGRAM SERVICES ARE DIRECTLY RELATED TO SAILING SAFETY AND EDUCATION FOR APPROX 72 FAMILIES BENEFIT |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAY SOUSA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOM GRIMALDI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRIS MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DIANE SOUSA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KENDALL NIGHTENGALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DEBBIE HARDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RACHAEL HADLEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PORT CAPTAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | HOUSE CAPTAIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | RACE CAPTAIN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 36640 |
| IRS990/GrossRentsGrp/PersonalAmt | 0 | 625 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 77 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3640 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3640 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 29784 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7470 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6131 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 35915 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | ALL PROGRAM SERVICES ARE DIRECTLY RELATED TO SAILING SAFETY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 33895 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 33775 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 625 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 625 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 33895 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 33775 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | JUNIOR PROGRAM |
| IRS990/OtherExpensesGrp/Desc | 1 | CLUB EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | CLUB HOUSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5211 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3525 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 7968 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5221 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7968 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5221 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5211 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3525 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1105 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CLUB ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RENTAL INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SAIL CAMP FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SLIP FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4065 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9840 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1680 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 11765 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 5350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4065 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9840 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1680 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 11765 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 5350 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1214 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 22507 |
| IRS990/PYOtherRevenueAmt | 0 | 375 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 23930 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3020 |
| IRS990/PYTotalExpensesAmt | 0 | 22507 |
| IRS990/PYTotalRevenueAmt | 0 | 25527 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -120 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 625 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 464 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 16646 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17110 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 5393 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 11597 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 16990 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 274 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1541 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1815 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6131 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Bank Charges: Column (A) - Total = $130; Column (B) - Program Services = $0; Column (C) - Management & General = $130; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CLUB IMPROVEMENT: Column (A) - Total = $2567; Column (B) - Program Services = $0; Column (C) - Management & General = $2567; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DUES & SUBSCRIPTIONS: Column (A) - Total = $231; Column (B) - Program Services = $0; Column (C) - Management & General = $231; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | LICENSE & FEES: Column (A) - Total = $20; Column (B) - Program Services = $0; Column (C) - Management & General = $20; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MERCHANDISE: Column (A) - Total = $658; Column (B) - Program Services = $658; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | POSTAGE: Column (A) - Total = $116; Column (B) - Program Services = $0; Column (C) - Management & General = $116; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RACE SEASON: Column (A) - Total = $76; Column (B) - Program Services = $76; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | REGATTA EXPENSE: Column (A) - Total = $20; Column (B) - Program Services = $20; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | RENT: Column (A) - Total = $1382; Column (B) - Program Services = $0; Column (C) - Management & General = $1382; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | TAXES & LICENSES: Column (A) - Total = $1400; Column (B) - Program Services = $0; Column (C) - Management & General = $1400; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | UTILITIES: Column (A) - Total = $3256; Column (B) - Program Services = $0; Column (C) - Management & General = $3256; Column (D) - Fundraising = $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Form 990, Part IX, Line 24e |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 33895 |
| IRS990/TotalAssetsEOYAmt | 0 | 33775 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 33895 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 33775 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2300 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 22817 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 13943 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 36760 |
| IRS990/TotalGrossUBIAmt | 0 | 625 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 33895 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 33775 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1008 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 1008 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 33708 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33715 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 36640 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 625 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 33895 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 33775 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 110 W ALEXANDER AVENUE |
| IRS990/USAddress/CityNm | 0 | MERCED |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95348 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 77 |
| IRS990/WebsiteAddressTxt | 0 | lakeyosemitesailing.org |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DIANE SOUSA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE YOSEMITE SAILING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 770397992 |
| ReturnHeader/Filer/PhoneNum | 0 | 2093833955 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 110 W ALEXANDER AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MERCED |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95348 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814229215 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Stapp Accountancy Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 110 W Alexander Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Merced |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95348 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2093833955 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Lorelei Stapp |
| ReturnHeader/ReturnTs | 0 | 2023-11-15T11:12:02-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | DIANE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SOUSA |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $33,775
- Liabilities
- $0
- Net assets
- $33,775
- Revenue
- $36,640
- Expenses
- $36,760
- Net income
- -$120