HERRESHOFF MARINE MUSEUM

EIN: 23-7102744 · BRISTOL, RI · Data spans: TY2024–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.

Accrual basisAuditedAudit committeePart XII · TY2024
Total Revenueℹ️Form 990, Part VIII — Statement of Revenue. Includes contributions, grants, member dues, program service revenue, and investment income. Does NOT include borrowed funds or asset sales proceeds.

$1,663,744

Total Expensesℹ️Form 990, Part IX (full 990) or Part I Line 17 (990-EZ) — Total functional expenses. Includes program service expenses, management and general, and fundraising. The gap between revenue and expenses is the operating surplus or deficit for the year.

$1,906,863

Total Assetsℹ️Form 990, Part X — Balance Sheet, end of year. Includes cash, receivables, investments, land, buildings, and equipment.

$4,670,762

Net Assetsℹ️Form 990, Part X — Total assets minus total liabilities. Positive = financially solvent. Negative = liabilities exceed assets. Also called 'fund balance.'

$3,252,979

38 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2024 · 990

Total compensation, benefits & payroll taxes (Part IX)

TY2024

$808,981

Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.

~$21,000 per employee average across 38 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.

Named staff org comp sums to $144,961. The remaining $664,020 is unlisted staff labor cost — includes benefits & payroll taxes for all employees, not any one person's salary.

Professional & consulting fees (Part IX, line 11)

TY2024

$42,228

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 $851,209.

Management$10,208
Legal$935
Accounting$23,000
Other$8,085

Functional Expense Allocation (Part IX)

TY2024

$1,906,863total functional expenses

60.1%

Program services

$1,146,390

26.5%

Management & general

$505,091

13.4%

Fundraising

$255,382

Source: Form 990, Part IX, line 25. A higher program-service percentage generally indicates more mission-directed spending.

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.

LineDescriptionAmount
12Total revenue$1,663,744
1bMembership dues$59,522
1cFundraising events$208,205
1fAll other contributions, gifts, grants$916,094
1gNoncash contributions included in 1a-1f$64,937
1hTotal contributions and grants$1,183,821
2aEDUCATION PROGRAMS$259,930
2bWATERFRONT PROGRAMS$212,905
2cADMISSIONS$67,858
2dMUSEUM ACTIVITIES$10,842
2eMISC MUSEUM REVENUE$7,630
2fTotal program service revenue$559,165
3Investment income$38,745
6cNet rental income or (loss)-$41,921

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)

$358,009

Ending endowment balance as of TY2024

Ending balance — 5-year trend

TY2020

$273,850

TY2021

$316,484

TY2022

$268,536

TY2023

$290,400

TY2024

$358,009

TY2024 rollforward

Beginning balance$290,400
Investment earnings / losses$52,056
Administrative expenses$3,124
Ending balance$358,009

Source: Form 990, Schedule D, Part V. Endowment funds reflect the organization's long-term investment reserves.

Balance Sheet (Part X)

TY2024
LineDescriptionBOYEOY
16Total assets$4,923,954$4,670,762
26Total liabilities$1,460,524$1,417,783
33Total net assets or fund balances$3,463,430$3,252,979

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): 25

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.

NameTitleHours/WeekStatus
JIM SHRINERDIRECTOR1Volunteer
MEGHAN STASZDIRECTOR1Volunteer
TIMOTHY L PALMERDIRECTOR1Volunteer
ROBERT BOB GIRRIERDIRECTOR1Volunteer
PETER GERARDDIRECTOR1Volunteer
DAVID COITDIRECTOR3Volunteer
GINA MACDONALDDIRECTOR1Volunteer
ERIC HALLDIRECTOR1Volunteer
PAUL BURMEISTERTREASURER1Volunteer
ROBERT D YAROCHAIRMAN1Volunteer
ALISON PONDERVICE CHAIR1Volunteer
JOHN JAY PICOTTEDIRECTOR1Volunteer
LAWRENCE D LAVERSDIRECTOR1Volunteer
ELISABETH LAVERSEX OFFICIO, SECRETARY1Volunteer
HALSEY C HERRESHOFF IIDIRECTOR1Volunteer
HALSEY C HERRESHOFFDIRECTOR1Volunteer
DAVID FORDCHAIRMAN EMERITUS3Volunteer
THOMAS CULORADIRECTOR1Volunteer
NEVIN CARRDIRECTOR1Volunteer
LADY GAY SUTTONDIRECTOR1Volunteer
ROBERT AYERLEDIRECTOR1Volunteer

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.

MUSEUM ACTIVITIES AND ADMISSIONS: THE HERRESHOFF MARINE MUSEUM AND AMERICA'S CUP HALL OF FAME ARE DEDICATED TO THE INSPIRATION AND EDUCATION OF THE PUBLIC THROUGH THE PRESENTATION OF THE HISTORY AND INNOVATIVE WORK OF THE HERRESHOFF MANUFACTURING COMPANY AND THE AMERICA'S CUP COMPETITION. VISITORS TO THE MUSEUM HAVE THE OPPORTUNITY TO EXPLORE THE WORLD'S LARGEST COLLECTION OF ANY ONE NAVAL ARCHITE…

Expenses: $411,213Revenue: $67,858

PROGRAM EVENTS: THE MUSEUM'S MONTHLY LECTURE SERIES BRINGS THE KNOWLEDGE OF ESTABLISHED AUTHORS, SAILORS, AND EXPERTS DIRECTLY TO THE PUBLIC. TOPICS COVER HISTORIC MARITIME EVENTS, CONTEMPORARY EXHIBITS AND SAILING PROGRAMS, AND ONGOING RESTORATION PROJECTS AND REPLICA BUILDS. PROGRAM EVENTS ALSO INCLUDE THE HERRESHOFF CLASSIC YACHT REGATTA WHICH BRINGS CLASSIC YACHT ENTHUSIASTS TO THE MUSEUM ON N…

Expenses: $30,343Revenue: $10,842

EXPENSES FOR OTHER PROGRAM SERVICES INCLUDE MUSEUM STORE PAYROLL AND FIXTURES, REPAIRS AND MAINTENANCE OF MULTIPLE HISTORIC BUILDINGS ON THE ORGANIZATION'S CAMPUS, AND SPECIALTY PROJECTS FOR CONTENT DEVELOPMENT. THE BALANCE OF PROGRAM SERVICE REVENUE IS FROM COMMERCIAL SPONSORS.

Expenses: $126,113Revenue: $7,630

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

Yes

This organization has a written conflict of interest policy requiring officers, directors, and key employees to disclose any personal financial interest in a pending decision — and to step back from that vote. Examples in the sailing world: a board member whose construction company is bidding on a dock renovation, or a director who refers their spouse’s firm for the annual audit. Having a policy doesn’t eliminate conflicts; it creates a documented process for surfacing and managing them. Only 41% of organizations in this corpus report having one.

Whistleblower Protection Policy

Form 990, Part VI — Line 13

Yes

A formal process exists for employees, volunteers, or members to report suspected misconduct — and formal protection from retaliation for those who do. This creates a safe channel to flag irregular expense reimbursements, undisclosed vendor relationships, or cash handling questions. In a tight-knit club environment where a small officer corps controls both operations and finances, this protection matters more than the formal policy language might suggest. Only 27.5% of organizations in this corpus report having one.

Officer & Key Employee Compensation (Part VII)

Form 990, Part VII — Named individuals with reportable compensation

Part VII requires individual disclosure of all officers, directors, trustees, key employees, and the five highest-compensated employees earning above the reporting threshold. The individuals listed here are from the most recent available filing.

NameTitleComp from Org
WILLIAM H LYNNPRESIDENT AND EXECUTIVE DI$144,961

Compensation shown is reportable compensation from this organization only, as disclosed in Part VII. The $150,000 threshold is significant context: most volunteer-run sailing clubs report $0 for all officers. When professional staff — a General Manager, Executive Director, or Harbor Master — earns above that level, it signals an org operating more like a business than a volunteer collective. That’s not inherently good or bad: a $12M club with 45 full-time employees may well need a $200K GM. But a $400K club paying its Commodore $180K warrants scrutiny.

Independent Compensation Consultant

Schedule J, Part I — Organizations filing when comp exceeds $150K

No independent compensation consultant reported for the most recent year with Schedule J data (2024). Executive pay was set through internal board processes — a compensation committee, comparison to prior years, or board vote — without outside benchmarking. This is common and not inherently concerning for organizations paying market-rate salaries. It becomes more notable as compensation levels rise and the board’s judgment becomes harder to validate externally.

Equity-Based Compensation

Schedule J, Part II — Per-person compensation detail

None reported

No equity-based compensation reported — expected for a nonprofit. Nonprofits cannot issue ownership stakes because they have no shareholders. In the for-profit world, equity aligns executive incentives with long-term value creation; the nonprofit analog takes different forms (retention bonuses, deferred comp) but not equity. Zero percent of organizations in the sailing and yacht club corpus report this. If any did, it would immediately raise questions about whether the arrangement is consistent with tax-exempt status.

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

22

Independent Members

21

Total Employees

38

Total Volunteers

29

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 2

HALSEY HERRESHOFF (BOARD OF DIRECTORS) AND HALSEY HERRESHOFF II (BOARD OF DIRECTORS) ARE RELATED.

FORM 990, PART VI, SECTION A, LINE 6

SEE SUPPLEMENTARY INFORMATION FOR 990, PART VI, SECTION A, LINE 7A & 7B

FORM 990, PART VI, SECTION A, LINE 7A

HERRESHOFF MARINE MUSEUM HAS MEMBERS WITH VOTING RIGHTS. THERE IS AN ANNUAL MEETING EACH YEAR OF THE MEMBERSHIP FOR THE ELECTION OF DIRECTORS TO SUCCEED THOSE WHOSE WHOSE TERMS HAVE EXPIRED AND FOR THE TRANSACTIONS OF SUCH OTHER BUSINESS AS MAY PROPERLY COME BEFORE THE MEETING. EACH INDIVIDUAL, FAMILY OR GROUP MEMBERSHIP SHALL BE DEEMED TO BE ONE MEMBER AND SHALL BE ENTITLED TO ONE VOTE, WHICH MAY BE GIVEN IN PERSON OR BY PROXY. THE CHAIRPERSON OR PRESIDENT WILL REPORT ON THE ACTIVITIES OF THE O…

FORM 990, PART VI, SECTION A, LINE 7B

HERRESHOFF MARINE MUSEUM HAS MEMBERS WITH VOTING RIGHTS. THERE IS AN ANNUAL MEETING EACH YEAR OF THE MEMBERS FOR THE ELECTION OF DIRECTORS TO SUCCEED THOSE WHOSE TERMS HAVE EXPIRED AND FOR THE TRANSACTIONS OF SUCH OTHER BUSINESS AS MAY PROPERLY COME BEFORE THE MEETING. EACH INDIVIDUAL, FAMILY OR GROUP MEMBERSHIP SHALL BE DEEMED TO BE ONE MEMBER AND SHALL COLLECTIVELY BE ENTITLED TO ONE VOTE, WHICH MAY BE GIVEN IN PERSON OR BY PROXY. THE CHAIRPERSON OR PRESIDENT WILL REPORT ON THE ACTIVITIES OF T…

FORM 990, PART VI, SECTION B, LINE 11B

THE FEDERAL FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITOR AND REVIEWED BY THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS. THE DRAFT IS SUBMITTED TO THE FINANCE COMMITTEE FOR REVIEW AND A FINAL VERSION IS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS PRIOR TO THE FILING DATE.

Mission

INTERPRET THE HISTORY & ACCOMPLISHMENTS OF THE HERRESHOFF MANUFACTURING CO. & AMERICA'S CUP.

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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