EIN: 01-0202445 · Winter Harbor, ME · Data spans: TY2020–TY2024
Most recent filing: Tax Year 2024.
A more recent filing may not yet be published.
Sailing's public record, made legible. All numbers come directly from this organization's own sworn 990 filing. Patterns are computed from years of filings — not assessments or judgments.
Read trends in context: compare like with like, note the filing year, and treat major disruptions (like 2020–2021) as discontinuities rather than a continuous baseline.
Missing or N/A does not always mean absent. It can mean the item was not disclosed on that form, not collected on that filing type, or not available for that year.
$918,919
$689,078
$6,738,121
$6,704,649
22 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2024 · 990
Total compensation, benefits & payroll taxes (Part IX)
TY2024$245,545
Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.
~$11,000 per employee ⓘ — average across 22 W-2 employees; includes benefits & payroll taxes; part-time and seasonal staff counted at full weight.
Named officers/key employees (Part VII‑A) show reportable compensation only and are already included in the Part IX total above. They are not additive.
Professional & consulting fees (Part IX, line 11)
TY2024$43,311
Payments to outside firms and independent contractors — not included in the Part IX labor total above. Combined with the labor total, full people cost is $288,856.
Functional Expense Allocation (Part IX)
TY2024$689,078total functional expenses
88.5%
Program services
$610,086
11.5%
Management & general
$78,992
0.0%
Fundraising
$0
Source: Form 990, Part IX, line 25. A higher program-service percentage generally indicates more mission-directed spending.
Historical Trends
Revenue vs. Expenses
Net Revenue / Operating Margin
Net Assets
Revenue Trend
| Tax Year | Period | Form | Revenue | Expenses | Net Revenue | Net Assets |
|---|---|---|---|---|---|---|
| TY2020 | 2020–2021 | 990 | $384,294 | $400,564 | -$16,270 | $4,340,769 |
| TY2021 | 2020–2021 | 990 | $677,119 | $475,516 | $201,603 | $4,922,214 |
| TY2022 | 2022+ | 990 | $673,810 | $522,456 | $151,354 | $4,289,373 |
| TY2023 | 2022+ | 990 | $1,416,740 | $499,086 | $917,654 | $5,826,777 |
| TY2024 | 2022+ | 990 | $918,919 | $689,078 | $229,841 | $6,704,649 |
Revenue trend is a filing-history view. It helps you compare operating periods, not infer the club's live condition today.
Revenue Breakdown (Part VIII — most recent year)
Form 990, Part VIII — Statement of Revenue. Includes, but is not limited to: Line 1 = contributions and grants (including member dues reported as contributions). Lines 2a–2f = program service revenue (activities that directly further the organization's exempt purpose). Line 3 = investment income. The specific mix varies by organization type. Source: the organization's own sworn filing.
| Line | Description | Amount |
|---|---|---|
| 12 | Total revenue | $918,919 |
| 1f | All other contributions, gifts, grants | $201,150 |
| 1h | Total contributions and grants | $201,150 |
| 2a | Greens/Pool/Tennis Fees | $103,673 |
| 2b | Initiation Fees | $21,533 |
| 2c | Membership Dues & Assessments | $376,975 |
| 2d | Other Income | $15,810 |
| 2f | Total program service revenue | $517,991 |
| 3 | Investment income | $93,307 |
Most revenue is reported in a single category this year. That can be normal for some org types; see the source filing for detail.
Endowment (Schedule D, Part V)
$4,475,790
Ending endowment balance as of TY2024
Ending balance — 5-year trend
TY2020
$3,657,913
TY2021
$4,193,701
TY2022
$3,461,653
TY2023
$4,136,127
TY2024
$4,475,790
TY2024 rollforward
Source: Form 990, Schedule D, Part V. Endowment funds reflect the organization's long-term investment reserves.
Balance Sheet (Part X)
TY2024| Line | Description | BOY | EOY |
|---|---|---|---|
| 16 | Total assets | $5,832,293 | $6,738,121 |
| 26 | Total liabilities | $5,516 | $33,472 |
| 33 | Total net assets or fund balances | $5,826,777 | $6,704,649 |
Source: Form 990, Part X, Balance Sheet.
Officers & Key Staff (Part VII)
How to read this section
This is not a full staff directory. It is the subset of people the organization had to disclose in Form 990, Part VII (the officer, director, trustee, key employee, and highest-compensated employee section of the filing). Why this matters: a missing name does not mean a person was not employed or involved.
Total Volunteer Board Hours/Week (Selected Year): 0
Hours per week are self-reported by each officer on Form 990, Part VII. They are not verified.
Officers and directors as reported on Form 990, Part VII. These are typically unpaid, elected positions. If an officer receives compensation, it will appear in the Paid Staff tab.
Operationally, this section is most useful for understanding disclosed leadership structure, compensation visibility, and board labor — not for reconstructing the full staffing model of a club.
| Name | Title | Hours/Week | Status |
|---|---|---|---|
| Ellin Miller | President | 0 | Volunteer |
| Chandler Williams | Vice President | 0 | Volunteer |
| Stephen Myers | Treasurer | 0 | Volunteer |
| Marian Ide | Secretary | 0 | Volunteer |
| Nathaniel Reed | Director | 0 | Volunteer |
| Amanda Nichols | Director | 0 | Volunteer |
| Suzanne Murphy | Director | 0 | Volunteer |
| Robert Hatcher | Director | 0 | Volunteer |
| Christine Dick | Director | 0 | Volunteer |
| Greg Hodges | Director | 0 | Volunteer |
| Jack Swope | Director | 0 | Volunteer |
| Priscilla Lukens | Director | 0 | Volunteer |
| Nicole Kirchoff Sargent | Director | 0 | Volunteer |
Governance & Transparency Signals
The IRS Form 990 is a sworn disclosure document — not just a tax return. Beyond financials, it captures governance policies, compensation practices, and relationships between insiders and the organization. Every category below comes directly from that filing. When a field is blank, it is often because this form type doesn’t require it, or the org doesn’t meet the threshold that triggers disclosure. That context is itself worth knowing.
Conflict of Interest Policy
Form 990, Part VI — Line 12a
No conflict of interest policy reported. Without one, there is no documented mechanism for identifying when a board member has a personal financial stake in a decision — or for recusing them when they do. The IRS doesn’t legally require this policy, but its absence is a factor they weigh when scrutinizing excess benefit transactions. Most volunteer-run clubs handle conflicts informally; a formal policy matters most when the stakes — contract size, executive pay, vendor selection — get larger.
Whistleblower Protection Policy
Form 990, Part VI — Line 13
No whistleblower protection policy reported. Without a documented process, a staff member or volunteer who notices irregular transactions has no protected channel to report it — and no written assurance they won’t face consequences for raising the issue. The IRS added this question in 2008 following Sarbanes-Oxley. Absence does not imply wrongdoing; many small clubs haven’t formalized this in writing even when informal norms are healthy.
Officer & Key Employee Compensation (Part VII)
Form 990, Part VII — Named individuals with reportable compensation
No individual compensation reported for this organization in the most recent filing.
This is the norm for volunteer-run sailing clubs. Part VII still exists in the filing — it simply shows $0 compensation for all listed officers and directors, meaning this club is led entirely by unpaid volunteers. When you see compensation appear here in other organizations, it marks a meaningful transition: the club has grown to the point where professional management was hired. The largest clubs in this corpus — those above $3M in revenue — are the most likely to have paid executive staff.
Independent Compensation Consultant
Schedule J, Part I — Organizations filing when comp exceeds $150K
Schedule J not required for this organization.
Schedule J is only filed when at least one individual in Part VII received more than $150,000 in total compensation. This organization doesn’t meet that threshold, so this schedule is not required. Among the 35.7% of organizations in this corpus that do file Schedule J, 35.7% used an independent compensation consultant. When Schedule J IS required, this question asks whether the board hired an outside firm — unconnected to the organization — to benchmark executive pay against market rates. It reduces the risk that a board approves whatever the ED requests rather than what comparable organizations actually pay.
Equity-Based Compensation
Schedule J, Part II — Per-person compensation detail
Schedule J not required for this organization.
Related-Party Transactions (Schedule L)
Schedule L — Transactions with Interested Persons (officers, directors, their families, controlled entities)
Schedule L requires disclosure of loans, grants, and business transactions between the organization and its own insiders — board members, officers, key employees, and their family members or entities they control. Nonprofits are not prohibited from transacting with insiders, but they must disclose it, follow fair-market-value standards, and document that the transaction benefited the organization, not just the insider. These disclosures exist because self-dealing is the most direct way nonprofit assets can flow to those in control.
No related-party transactions found in our data for this organization. Schedule L is only required when transactions occur — absence means none were reported, not necessarily that none occurred.
Voting Board Members
13
Independent Members
0
Total Employees
22
Schedule O — Supplemental Information (most recent year)
Organizations use Schedule O to provide additional explanation for answers given on the main 990 form. These are direct excerpts from the filed document.
Form 990, Part VI, Section A, Line 6
The members represent people from the State of Maine and across the country vacationing in the Winter Harbor, Maine area that pay membership dues in order to help maintain and upkeep the Association's facilities. As a result of paying those membership dues, the members are allowed to use the Association's facilities for the purpose of social interaction and fellowship.
Form 990, Part VI, Section B, Line 11b
The President and Treasurer review the 990 before it is signed and filed. The governing body members are spread throughout the United States, making it difficult to have them review the 990 before it is filed. The Association makes every attempt to get the 990 filed timely. Once the 990 is completed, a copy is sent to all officers for their review. If they have any questions, they contact the Treasurer, who in turns answers the question or gets an answer to the question.
Form 990, Part VI, Section C, Line 19
Upon request, copies of the documents will be supplied to the public
Mission
Social club
As stated in the organization's 990 filing.
IRS Source Filings
Source filings are IRS e-file records in XML (Extensible Markup Language) format — a structured data standard used by the IRS for electronic filing. If you open one of these links, it will look like code. That's not an error — that's what XML looks like. Harbor Commons processes this raw XML and presents the structured, readable view you see above.
Why this matters: the XML is the receipt. Harbor Commons is the reading layer on top of that receipt. If you ever need to verify a number, wording choice, or disclosure, the source filing is where to check.
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