Financial Report

Source: IRS machine-readable 990 XML filings. Generated: 2026-08-24 Years + form type: 2018:990EZ, 2019:990EZ, 2020:990EZ, 2021:990, 2022:990EZ, 2023:990, 2024:990 Disclaimer: This report supplements — not replaces — current internal financial records, budgets, YTD reporting, cash forecasts, and audited or reviewed financial statements where available. It presents as-filed IRS figures and may lag the organization's current financial position.

This Financial Report summarizes IRS machine-readable Form 990-series filings for JUNIOR SAILING ASSOCIATION across 7 filing year(s). The latest filing year (2024) shows operating margin -2.8% and leverage 0.03×. Year-over-year revenue is ↓ -18.5%, and year-over-year expense is ↑ +0.8%. Values marked Not available reflect form-depth limits or absent lines in the filed record.

This section is trend-only. It does not score, rank, or grade an organization. Where a form does not require a line, the record is marked Not available.

Computed for full Form 990 years from separable Part VIII component lines (excluding aggregate total lines). The top-line share is context, not a verdict.

Counts reflect public sworn filing disclosures and are presented without ranking or judgment.

Use this report to read patterns across years, not to assign pass/fail labels. Filing forms differ in depth. A missing value usually means the form did not require that line, or the filing did not provide it. Compare each year to nearby years first, then review source filings for context.

Formulas used: - Operating margin = (total revenue − total expenses) ÷ |total revenue| - Months of cash (990) = (cash non-interest + savings/temp investments) ÷ (total expenses/12) - Months of cash (990-EZ upper bound) = cash+savings+investments combined line ÷ (total expenses/12) - Operating reserve ratio (990) = net assets without donor restrictions ÷ total expenses - Operating reserve ratio (990-EZ proxy) = total net assets ÷ total expenses - Leverage = total liabilities ÷ total assets - Revenue concentration = max(separable Part VIII component line) ÷ total revenue - Program expense ratio = Part IX line 25 program-service amount ÷ total expenses Form 990-PF (private foundation) support is partial: FMV asset totals are included; revenue, expense, and operating-reserve metrics are not computed because 990-PF uses a different income/expense structure (Part I vs Part VIII/IX). Rows with return_type=990PF will show Not available for most ratios. This Financial Report is free and requires no login. Unavailable lines in this organization's filings: - Form 990-EZ years do not include Part VIII revenue line detail. - Form 990-EZ years do not include Part IX functional expense allocation lines. - Form 990-EZ years do not include Part X line-level balance sheet detail.

Annual meeting one-pager: JUNIOR SAILING ASSOCIATION filed a 990-series history (Form 990-EZ: 2018–2020 and 2022; Form 990: 2021 and 2023–2024) — 2018–2024 (7 years). Latest year (2024): revenue $166,922 · expenses $171,602 · net -$4,680. Revenue declined year-over-year in 2024. Board packet summary: Review trend tables for JUNIOR SAILING ASSOCIATION across 2018–2024 (7 years). Key ratios — operating margin, reserve months, leverage — appear in the Fiscal-health Dashboard section. Interpret each metric in the context of the full series, not as a single-year score. Planning trend section: Consult the Revenue YoY and Expense YoY columns for JUNIOR SAILING ASSOCIATION's rate of change, and the Leverage column for balance sheet trajectory over the filing period. Succession/onboarding brief: JUNIOR SAILING ASSOCIATION's public 990 record covers 2018–2024 (7 years). Source URLs are in the Data Lineage section. Form-depth notes and the Unavailable Lines list explain why certain metrics are absent — absences are form constraints, not reporting failures.

IRS machine-readable XML source for each filing year in this report. URLs link to the IRS machine-readable XML mirrored through the GivingTuesday 990 Data Infrastructure public data lake.