EIN: 01-0323145 · ROCKPORT, ME · Data spans: TY2020–TY2023
Most recent filing: Tax Year 2023.
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.
$147,360
$155,527
N/A
$169,354
W-2 employee count not reported for most recent filing · TY2023 · 990EZ
Total compensation, benefits & payroll taxes (Part IX)
Not available for Form 990-EZ filings. This metric requires a full Form 990.
Professional & consulting fees (Part IX, line 11)
Not available for Form 990-EZ filings. This metric requires a full Form 990.
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 | 990EZ | $115,275 | $120,926 | -$5,651 | $159,443 |
| TY2021 | 2020–2021 | 990EZ | $126,666 | $109,529 | $17,137 | $186,053 |
| TY2022 | 2022+ | 990EZ | $150,327 | $150,092 | $235 | $171,806 |
| TY2023 | 2022+ | 990EZ | $147,360 | $155,527 | -$8,167 | $169,354 |
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 line-level detail is not available for this organization. The most common reason is that this organization files Form 990-EZ, which does not include the same revenue schedule as the full Form 990. Revenue totals are still reported in the key metrics above where available.
Programs (Part III — most recent year)
Form 990, Part III — Statement of Program Service Accomplishments. These are the activities that directly further the organization's exempt purpose. Expenses, grants, and revenue are as reported in the organization's own sworn filing.
THE PRINCIPAL ACTIVITY OF THE CLUB IS TO PROVIDE SAILING INSTRUCTION AND STRUCTURE TO CHILDREN IN THE COMMUNITY. THE CLUB OFFERS SEVERAL LEVELS OF PROGRAMS WHICH RANGE FROM BEGINNER THROUGH ADVANCED SKILLS FOR CHILDREN OF ALL AGES, INCLUDING AN INTRODUCTORY PROGRAM FOR YOUNGER CHILDREN AGED 5-7. THESE PROGRAMS ARE OFFERED TO CHILDREN OF BOTH CLUB MEMBERS AND NON- MEMBERS, AND THE CLUB OFFERS FINAN…
ROCKPORT BOAT CLUB IS A MEMBER-BASED CLUB PROVIDING A VENUE AND EVENTS FOR SOCIAL INTERACTION AMONG ITS MEMBERS. THE PRIMARY FOCUS OF MEMBERSHIP IS LEARNING, TEACHING, AND PROMOTING SAILING IN THE COMMUNITY. MEMBERS HAVE ACCESS TO CLUB FACILITIES AND EQUIPMENT IN ADDITION TO SOCIAL EVENTS. IN 2023, THE CLUB HAD 375 MEMBERS WHO PARTICIPATED IN VARIOUS SOCIAL ACTIVITIES AND COMMUNITY EVENTS, INCLUDI…
THE CLUB OVERSEES AND PROVIDES DOCKING AND DINGHY TIE-OFF FACILITIES FOR THE BOATS OF MEMBERS, AS WELL AS KAYAK STORAGE SPACE. THESE SPACES ARE RENTED OUT FOR ANNUAL FEES TO MEMBERS ONLY, FOR THE CONVENIENCE OF MEMBERS. THE SPACE ALLOWS MEMBERS TO LOAD AND UNLOAD BOATS, PERFORM MAINTENANCE ON BOATS, AND HAVE TRANSPORTATION TO AND FROM LARGER BOATS.
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
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Part VI governance questions — including the conflict of interest policy — appear only on the full Form 990. This organization files a shorter form available to smaller or specialized filers. Full 990 filers must answer these questions and make the responses public.
Whistleblower Protection Policy
Form 990, Part VI — Line 13
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Whistleblower policy disclosure is part of the full Form 990’s Part VI. The IRS added this question after Sarbanes-Oxley to encourage nonprofits to adopt protections analogous to those required of public companies.
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
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Schedule J is a supplement to the full Form 990 only. It captures how high executive pay was set and what perquisites were provided.
Equity-Based Compensation
Schedule J, Part II — Per-person compensation detail
Not reported — this organization files Form 990-EZ, which does not include this schedule.
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.
Schedule L detail is extracted from full Form 990 XML. This organization files Form 990-EZ, which uses different disclosure rules.
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-EZ, PART I, LINE 20
UNREALIZED GAINS 5,715 UNREALIZED LOSSES 0
FORM 990-EZ, PART III, LINE 30
THE CLUB OVERSEES AND PROVIDES DOCKING AND DINGHY TIE-OFF FACILITIES FOR THE BOATS OF MEMBERS, AS WELL AS KAYAK STORAGE SPACE. THESE SPACES ARE RENTED OUT FOR ANNUAL FEES TO MEMBERS ONLY, FOR THE CONVENIENCE OF MEMBERS. THE SPACE ALLOWS MEMBERS TO LOAD AND UNLOAD BOATS, PERFORM MAINTENANCE ON BOATS, AND HAVE TRANSPORTATION TO AND FROM LARGER BOATS.
FORM 990-EZ, PART I, LINE 16
MEMBER DINNERS & EVENTS COST OF GOODS SOLD 9,185 EXPENSES SOFTWARE AS A SERVICE 3,542 INSURANCE 11,458 WORKERS COMP 1,451 FLEET REPAIRS & MAINT 8,649 REGISTRATIONS 2,447 FLOAT MAINTENANCE 4,445 SAILING SUPPLIES 3,865 TRANSACTION & BANK FEES 605 STUDENT/INSTRUCTOR SHIRTS 2,218 STORAGE RENTAL 3,515 OTHER ADMINISTRATIVE 1,218 SAILING PROGRAM SOFTWARE 1,597 CRUISING 330 NON-INVESTMENT DEPRECIATION 2,751 TOTAL 57,276
FORM 990-EZ, PART II, LINE 24
BOATS USED IN SERVICE 77,311 77,311 LESS ACCUMULATED DEPRECIATION 63,978 66,729 CREDIT CARD RECEIVABLE 0 317 TOTAL 13,333 10,899
FORM 990-EZ, PART III
TO SPONSOR AND PROMOTE SAILING, BOATING, AND OTHER MARINE-RELATED ACTIVITIES WITH PARTICULAR EMPHASIS UPON EDUCATIONAL AND TRAINING OPPORTUNITIES FOR CHILDREN AND ADULTS FROM THE COMMUNITY.
Mission
TO SPONSOR AND PROMOTE SAILING, BOATING, AND OTHER MARINE-RELATED ACTIVITIES WITH PARTICULAR EMPHASIS UPON EDUCATIONAL AND TRAINING OPPORTUNITIES FOR CHILDREN AND ADULTS FROM THE COMMUNITY.
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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📡 Filing Signals (1 total)
Trends and shifts computed from this organization's own public filings across all available years. Signals highlight where numbers changed — not whether those changes are good or bad. Only people with inside knowledge of this organization can interpret what these signals mean.
Signals describe filing history, not the club's live operating state. The newest filing may still lag current reality by many months.
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