Civic Intelligence

Lisot Sailing Foundation Inc

EIN 81-2660652 • 501(c)3 • Darien, CT

Profile

The corporation will promote, encourage, organize and conduct sailboat racing activities for healthful, wholesome, and character-building sport for youth.

56 Cedar Gate RoadDarien, CT 06820

www.lisot.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $500k-$1M 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

87th percentile

44%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$157,744

Up $70,496 (+81%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$157,744

Up $70,496 (+81%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin63rd percentile

Revenue

Up

$610,163

Up $120,099 (+25%) from 2023

Expenses

Up

$539,667

Up $61,024 (+13%) from 2023

Net Income

Up

$70,496

Up $59,075 (+517%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth87th percentile

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

$200K$150K$100K$50K$0Assets 2016: $10,772Liabilities 2016: $0Net Assets 2016: $10,7722016Assets 2018: $72,922Liabilities 2018: $0Net Assets 2018: $72,9222018Assets 2019: $99,973Liabilities 2019: $0Net Assets 2019: $99,9732019Assets 2020: $91,273Liabilities 2020: $0Net Assets 2020: $91,2732020Assets 2021: $116,566Liabilities 2021: $0Net Assets 2021: $116,5662021Assets 2022: $75,827Liabilities 2022: $0Net Assets 2022: $75,8272022Assets 2023: $87,248Liabilities 2023: $0Net Assets 2023: $87,2482023Assets 2024: $157,744Liabilities 2024: $0Net Assets 2024: $157,7442024

Highlighted filing

2024

Assets$157,744
Liabilities$0
Net Assets$157,744
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2016: $129,119Expenses 2016: $118,347Net Income 2016: $10,7722016Revenue 2018: $582,203Expenses 2018: $571,627Net Income 2018: $10,5762018Revenue 2019: $496,667Expenses 2019: $469,616Net Income 2019: $27,0512019Revenue 2020: $375,073Expenses 2020: $383,773Net Income 2020: -$8,7002020Revenue 2021: $428,787Expenses 2021: $403,274Net Income 2021: $25,5132021Revenue 2022: $453,394Expenses 2022: $494,133Net Income 2022: -$40,7392022Revenue 2023: $490,064Expenses 2023: $478,643Net Income 2023: $11,4212023Revenue 2024: $610,163Expenses 2024: $539,667Net Income 2024: $70,4962024

Highlighted filing

2024

Revenue$610,163
Expenses$539,667
Net Income$70,496
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$157,744
Liabilities
$0
Net assets
$157,744
Revenue
$610,163
Expenses
$539,667
Net income
$70,496
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$6.10$5.40$0.70
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$4.90$4.79$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$4.53$4.94$0.41
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$4.29$4.03$0.26
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$3.75$3.84$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$4.97$4.70$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$5.82$5.72$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$1.29$1.18$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$610,163
Mission and Program Overview

Mission

Healthful, wholesome, and character-building sport for youth: to disseminate information to children and young people about the sport of sailboat racing; to assist children and young people in developing their sailboat racing abilities to enable them to compete in local, regional, national, and international competition; to assist children and young people and their families in setting and achieving their goals in the sport of sailboat racing.

The corporation promotes, encourages, organizes and conducts sailboat racing activities for healthful, wholesome, and character-building sport of sailing for youth: to disseminate information about the sport of sailboat racing; to assist in developing youth sailboat racing abilities to enable them to compete in local, regional, national, and international competition; to assist in setting and achieving goals in the sport of sailboat racing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$87,248$157,744▲ $70,496
Cash and Non-Interest-Bearing Accounts$87,248$138,844▲ $51,596
Land, Buildings, and Equipment, Net$0$18,900▲ $18,900
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$87,248$157,744▲ $70,496
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$87,248$157,744▲ $70,496
Total Liabilities and Net Assets / Fund Balance$87,248$157,744▲ $70,496

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,900$164,661$183,561
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Michael RudnickPresident
Doug WeferDirector
Heather WoodworthDirector
Jack CowlesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$531,958
Investment Income
$25
Other Revenue
$78,180
Change in Net Assets
$70,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$273,910
Other Expenses$265,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$254,445--$254,445
Fees for Services Other$79,731--$79,731
Depreciation Depletion$33,600--$33,600
Travel$31,727--$31,727
Insurance$20,307$3,586-$23,893
Payroll Taxes$19,465--$19,465
Fees for Services Accounting$9,461$3,154-$12,615
Fees for Services Legal$2,827$942-$3,769
Office Expenses$2,652--$2,652
Other Expenses$47--$47
Total Functional Expenses$531,985$7,682$0$539,667
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jack cowles and michael rudnick are officers and members of the board.”

Form 990, Part VI, Section A, Line 8B

“The governing body contemporaneously documented the meetings held or written actions undertaken during the year.”

Form 990, Part VI, Section B, Line 11B

“The governing body reviews form 990 before filing with the tax authorities.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policies are reviewed annually.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Lisot Sailing Foundation Inc
EIN
81-2660652
Phone
2035691199
Address
56 CEDAR GATE ROAD, DARIEN, CT 06820

Signing Officer

Name
Michael Rudnick
Title
President
Phone
2035691199
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Rudnick
Formed
2016
Legal Domicile
Ct
Voting Board Members
4
Independent Board Members
4
Employees
3
Volunteers
12

Preparer

Firm
Reynolds & Rowella Llp
Address
38C GROVE STREET, RIDGEFIELD, CT 06877
Preparer
Patrick J Butler CPA
Phone
2034380161
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Coaching services: program service expenses 79,731. Management and general expenses 0. Fundraising expenses 0. Total expenses 79,731.”

Raw XML Appendix347 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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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JACK COWLES AND MICHAEL RUDNICK ARE OFFICERS AND MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY CONTEMPORANEOUSLY DOCUMENTED THE MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY REVIEWS FORM 990 BEFORE FILING WITH THE TAX AUTHORITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICT OF INTEREST POLICIES ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COACHING SERVICES: PROGRAM SERVICE EXPENSES 79,731. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,731.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt087248
IRS990/TotalAssetsEOYAmt0157744
IRS990/TotalAssetsGrp/BOYAmt087248
IRS990/TotalAssetsGrp/EOYAmt0157744
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07682
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0531985
IRS990/TotalFunctionalExpensesGrp/TotalAmt0539667
IRS990/TotalGrossUBIAmt025
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157744
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0531985
IRS990/TotalProgramServiceRevenueAmt0531958
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0610138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610163
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt025
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt087248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157744
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt031727
IRS990/TravelGrp/TotalAmt031727
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt056 CEDAR GATE ROAD
IRS990/USAddress/CityNm0DARIEN
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006820
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LISOT.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL RUDNICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02035691199
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LISOT SAILING FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LISO
ReturnHeader/Filer/EIN0812660652
ReturnHeader/Filer/PhoneNum02035691199
ReturnHeader/Filer/USAddress/AddressLine1Txt056 CEDAR GATE ROAD
ReturnHeader/Filer/USAddress/CityNm0DARIEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006820
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061143555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REYNOLDS & ROWELLA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038C GROVE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIDGEFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006877
ReturnHeader/PreparerPersonGrp/PhoneNum02034380161
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICK J BUTLER CPA
ReturnHeader/ReturnTs02025-11-13T12:38:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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