Financial Report

OKAUCHEE LAKE SAILING SCHOOL INC

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EIN
39-1570760
Forms in history
990
Most recent year
2025
Years covered
2018, 2022, 2023, 2024, 2025
Generated
2026-08-24
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Cover, Identity, and Data Lineage

OrganizationOKAUCHEE LAKE SAILING SCHOOL INC
Employer Identification Number (EIN)39-1570760
Years covered2018, 2022, 2023, 2024, 2025

Source: IRS machine-readable 990 XML filings. Generated: 2026-08-24 Years + form type: 2018:990, 2022:990, 2023:990, 2024:990, 2025:990 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.

Executive Snapshot

Latest year2025
Operating margin+49.2%
Months of cash0.7 months
Net asset reserve ratio (proxy)19.86×

Proxy: total net assets used — restriction split not available for this filing.

Leverage (liabilities/assets)0.01×
Revenue YoY↑ +47.4%
Expense YoY↓ -13.6%

This Financial Report summarizes IRS machine-readable Form 990-series filings for OKAUCHEE LAKE SAILING SCHOOL INC across 5 filing year(s). The latest filing year (2025) shows operating margin 49.2% and leverage 0.01×. Year-over-year revenue is ↑ +47.4%, and year-over-year expense is ↓ -13.6%. Values marked Not available reflect form-depth limits or absent lines in the filed record.

Multi-year Statement of Activities

Tax yearFormTotal revenueTotal expensesNet revenue
2018990$337,491$44,636$292,855
2022990$80,147$41,185$38,962
2023990$23,771$46,520-$22,749
2024990$50,844$44,020$6,824
2025990$74,939$38,046$36,893

Multi-year Statement of Financial Position

Tax yearFormTotal assets (EOY)Total liabilities (EOY)Net assets (EOY)
2018990$836,327$170,413$665,914
2022990$826,394$103,347$723,047
2023990$793,085$93,498$699,587
2024990$779,594$73,183$706,411
2025990$765,843$10,355$755,488

Fiscal-health Dashboard (Trend View)

Tax yearFormOperating marginMonths of cashCash basisReserve ratio / proxyReserve basisLeverageProgram expense ratioRevenue concentration
2018990+86.8%8.5 monthsForm 990 cash + savings14.92×Total net assets proxy0.20×24.7%Not reported
2022990+48.6%9.7 monthsForm 990 cash + savings17.56×Total net assets proxy0.13×56.5%73.6%
2023990-95.7%2.7 monthsForm 990 cash + savings15.04×Total net assets proxy0.12×58.6%53.7%
2024990+13.4%5.3 monthsForm 990 cash + savings16.05×Total net assets proxy0.09×93.0%37.0%
2025990+49.2%0.7 monthsForm 990 cash + savings19.86×Total net assets proxy0.01×90.3%Not reported

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.

Revenue Composition and Reliability

Tax yearTop line amountTop-line share of total revenue
2018Not reportedNot reported
2022$58,99073.6%
2023$12,76653.7%
2024$18,79237.0%
2025Not reportedNot reported

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.

Expense Composition (Program / Management / Fundraising)

Tax yearTotal expensesProgram servicesManagement and generalFundraisingProgram share
2018$44,636$11,005$33,631$024.7%
2022$41,185$23,258$17,927$056.5%
2023$46,520$27,239$19,281$058.6%
2024$44,020$40,955$3,065$093.0%
2025$38,046$34,339$3,707$090.3%

Compensation and Staffing Trend

Tax yearOfficer rowsW-2 employee count
201868
202262
202343
202443
202543

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

How to Read This Report

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.

Methodology, Glossary, and Availability

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:

Ready-to-use Briefs

Annual meeting one-pager: OKAUCHEE LAKE SAILING SCHOOL INC filed Form 990 — 2018–2025 (5 years). Latest year (2025): revenue $74,939 · expenses $38,046 · net $36,893. Revenue grew year-over-year in 2025. Board packet summary: Review trend tables for OKAUCHEE LAKE SAILING SCHOOL INC across 2018–2025 (5 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 OKAUCHEE LAKE SAILING SCHOOL INC's rate of change, and the Leverage column for balance sheet trajectory over the filing period. Succession/onboarding brief: OKAUCHEE LAKE SAILING SCHOOL INC's public 990 record covers 2018–2025 (5 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.

Source Filings

YearFormSource
2018990Open IRS XML
2022990Open IRS XML
2023990Open IRS XML
2024990Open IRS XML
2025990Open IRS XML

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.