Civic Intelligence

Offshore Racing Outreach Corporation

EIN 87-3469578 • 501(c)3 • San Pedro, CA

Profile

To provide education and training in the sport of big boat offshore sailboat racing.

285 Whalers WalkSan Pedro, CA 90731

www.sailoro.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

4th percentile

-457%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

26th percentile

-32%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-96%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$67,514

Down $31,052 (-32%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$67,514

Down $31,052 (-32%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin4th percentile

Revenue

Down

$6,790

Down $165,058 (-96%) from 2023

Expenses

Down

$37,842

Down $167,227 (-82%) from 2023

Net Income

Up

-$31,052

Up $2,169 (+6.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$300K$200K$100K$0Assets 2021: $291,974Liabilities 2021: $0Net Assets 2021: $291,9742021Assets 2022: $131,787Net Assets 2022: $131,7872022Assets 2023: $98,566Net Assets 2023: $98,5662023Assets 2024: $67,514Net Assets 2024: $67,5142024

Highlighted filing

2024

Assets$67,514
Liabilities-
Net Assets$67,514
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$200K$0-$200KRevenue 2021: $292,407Expenses 2021: $433Net Income 2021: $291,9742021Revenue 2022: $13,501Expenses 2022: $173,688Net Income 2022: -$160,1872022Revenue 2023: $171,848Expenses 2023: $205,069Net Income 2023: -$33,2212023Revenue 2024: $6,790Expenses 2024: $37,842Net Income 2024: -$31,0522024

Highlighted filing

2024

Revenue$6,790
Expenses$37,842
Net Income-$31,052
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$67,514
Liabilities
-
Net assets
$67,514
Revenue
$6,790
Expenses
$37,842
Net income
-$31,052
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.68$0.68$0.07$0.38$0.31
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.99$1.72$2.05$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.32$1.32$0.14$1.74$1.60
2021Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$2.92$0.00$2.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$6,790
Mission and Program Overview

Mission

To provide education and training in the sport of big boat offshore sailboat racing.

Program Services

DescriptionGrantsExpenses
ESTABLISH A PROGRAM FOR THE RECRUITMENT, EDUCATION, AND TRAINING OF SAILORS IN THE SPORT OF BIG BOAT OFFSHORE SAILBOAT RACING. WE RECRUIT MEMBERS OF ALL BACKGROUND, EMPHASIS ON LOWER INCOME, TRADITIONALLY EXCLUDED FROM THE SPORT, AND THE UNDERPRIVILEGED.-$37,842
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARIE ROGERSPresident-$0--
WILLIAM MCCLURETreasurer-$0--
DAVID CALLOWAYSecretary-$0--
WILLIAM ROGERSDirector-$0--
BETSY SENESCUDirector-$0--
JOHN JOURDANEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Offshore Racing Outreach Corporation
EIN
87-3469578
Phone
2132682642
Address
285 WHALERS WALK, SAN PEDRO, CA 90731

Signing Officer

Name
David Calloway
Title
Secretary
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Carmody Meach & Choo Llp
Address
2 NORTH LAKE AVE SUITE 830, PASADENA, CA 91101
Preparer
Weng H Choo CPA
Phone
6264401077
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $837”

Other Expenses.1009

“Depreciation $26789”

Other Expenses.1012

“Insurance $4800”

Other Expenses.1

“Repairs & maintenance $3000”

Other Expenses.2

“Satellite and internet $2416”

Other Assets.1003

“Machinery and Equipment - Beginning $93771 Machinery and Equipment - Ending $66982”

Raw XML Appendix150 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVID CALLOWAY
IRS990EZ/BooksInCareOfDetail/PhoneNum02132682642
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0285 WHALERS WALK
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN PEDRO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090731
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04795
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0532
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt06790
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-31052
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt098566
IRS990EZ/Form990TotalAssetsGrp/EOYAmt067514
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt06790
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt098566
IRS990EZ/NetAssetsOrFundBalancesEOYAmt067514
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt098566
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt067514
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARIE ROGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM MCCLURE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID CALLOWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLIAM ROGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BETSY SENESCU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN JOURDANE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt093771
IRS990EZ/OtherAssetsTotalDetail/EOYAmt066982
IRS990EZ/OtherExpensesTotalAmt037842
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATION AND TRAINING IN THE SPORT OF BIG BOAT OFFSHORE SAILBOAT RACING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ESTABLISH A PROGRAM FOR THE RECRUITMENT, EDUCATION, AND TRAINING OF SAILORS IN THE SPORT OF BIG BOAT OFFSHORE SAILBOAT RACING. WE RECRUIT MEMBERS OF ALL BACKGROUND, EMPHASIS ON LOWER INCOME, TRADITIONALLY EXCLUDED FROM THE SPORT, AND THE UNDERPRIVILEGED.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037842
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt037842
IRS990EZ/TotalProgramServiceExpensesAmt037842
IRS990EZ/TotalRevenueAmt06790
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://www.sailoro.org/
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07692
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0171842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt013345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0292400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0485279
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0485279
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07692
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0171842
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt013345
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0292400
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0485279
IRS990ScheduleA/TotalSupportAmt0485279
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $837
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $26789
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $4800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS & MAINTENANCE $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SATELLITE AND INTERNET $2416
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Machinery and Equipment - Beginning $93771 Machinery and Equipment - Ending $66982
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1003
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CALLOWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/DisasterReliefTxt0LOS ANGELES COUNTY WILD FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OFFSHORE RACING OUTREACH CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0OFFS
ReturnHeader/Filer/EIN0873469578
ReturnHeader/Filer/PhoneNum02132682642
ReturnHeader/Filer/USAddress/AddressLine1Txt0285 WHALERS WALK
ReturnHeader/Filer/USAddress/CityNm0SAN PEDRO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090731
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954799564
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARMODY MEACH & CHOO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 NORTH LAKE AVE SUITE 830
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASADENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091101
ReturnHeader/PreparerPersonGrp/PhoneNum06264401077
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Weng H Choo CPA
ReturnHeader/ReturnTs02025-11-17T13:21:54-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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