EIN: 46-5693840 · HAMPTON, VA · Data spans: TY2018–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.
$210,534
$245,466
$289,224
$258,112
15 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2024 · 990
Total compensation, benefits & payroll taxes (Part IX)
TY2024$146,101
Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.
~$10,000 per employee ⓘ — average across 15 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$9,622
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 $155,723.
Functional Expense Allocation (Part IX)
TY2024$245,466total functional expenses
85.3%
Program services
$209,312
11.6%
Management & general
$28,392
3.2%
Fundraising
$7,762
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 |
|---|---|---|---|---|---|---|
| TY2018 | Before 2020 | 990EZ | $43,215 | $31,208 | $12,007 | $68,585 |
| TY2019 | Before 2020 | 990EZ | $55,170 | $55,949 | -$779 | $67,806 |
| TY2020 | 2020–2021 | 990EZ | $99,835 | $71,593 | $28,242 | $96,048 |
| TY2021 | 2020–2021 | 990EZ | $81,498 | $96,604 | -$15,106 | $80,942 |
| TY2022 | 2022+ | 990 | $212,196 | $149,220 | $62,976 | $201,438 |
| TY2023 | 2022+ | 990 | $327,173 | $229,071 | $98,102 | $296,944 |
| TY2024 | 2022+ | 990 | $210,534 | $245,466 | -$34,932 | $258,112 |
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 | $210,534 |
| 1e | Government grants (contributions) | $12,320 |
| 1f | All other contributions, gifts, grants | $65,143 |
| 1g | Noncash contributions included in 1a-1f | $1,150 |
| 1h | Total contributions and grants | $77,463 |
| 2a | OTHER PROGRAM | $86,712 |
| 2b | LEARN TO SAIL | $28,733 |
| 2f | Total program service revenue | $115,445 |
| 3 | Investment income | $625 |
Most revenue is reported in a single category this year. That can be normal for some org types; see the source filing for detail.
Balance Sheet (Part X)
TY2024| Line | Description | BOY | EOY |
|---|---|---|---|
| 16 | Total assets | $333,016 | $289,224 |
| 26 | Total liabilities | $36,072 | $31,112 |
| 33 | Total net assets or fund balances | $296,944 | $258,112 |
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): 96
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 |
|---|---|---|---|
| JAMES DISOMMA | MEMBER | 2 | Volunteer |
| ROSEMARY HOBART | TREASURER | 20 | Volunteer |
| ALAN BOMAR | PAST PRESIDENT | 10 | Volunteer |
| CLAIRE BELLECCI | MEMBER | 10 | Volunteer |
| GARY BODIE | MEMBER | 15 | Volunteer |
| WILLIAM BROWN | MEMBER | 2 | Volunteer |
| JASON SAMUELS | VICE PRESIDENT | 1 | Volunteer |
| MARK SARRETT | MEMBER | 10 | Volunteer |
| ROBERT SHUFORD JR | MEMBER | 2 | Volunteer |
| RICHARD SPAULDING | MEMBER | 2 | Volunteer |
| WILLIAM ALLEN KILGORE | MEMBER | 1 | Volunteer |
| JONATHAN ROMERO | MEMBER | 2 | Volunteer |
| CAROLYN CAMPBELL | SECRETARY | 2 | Volunteer |
| DAVID STALFORT | PRESIDENT | 15 | Volunteer |
| CHRISTINA KERBY | MEMBER | 2 | Volunteer |
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.
HIGH SCHOOL SAILING - WE PROVIDE OPPORTUNITIES FOR HIGH SCHOOL AGED STUDENTS AS PART OF THE VIRGINIA INTERSCHOLASTIC SAILING ASSOCIATION TO ENABLE THESE YOUTH TO CONTINUE GAINING LIFE SKILLS THROUGH COMPETITIVE AND RECREATIONAL SAILING PROGRAMS. WE PROVIDE A FLEET OF SAILBOATS, SAFETY BOATS, CLASSROOM AND WATERFRONT FACILITIES FOR YOUTH FROM HAMPTON CITY PUBLIC SCHOOLS AND INDEPENDENT SCHOOLS TO R…
WATERFRONT SERVICES AND AFTER SCHOOL ENRICHMENT - WE ALSO PROVIDE A HOME FOR THE COLLEGIATE TEAM AT CHRISTOPHER NEWPORT UNIVERSITY TO TRAIN AND HOST COMPETITIVE SAILING REGATTAS WITH OTHER UNIVERSITIES FROM THROUGHOUT THE COUNTRY. WE OFFER SAILING INSTRUCTION TO ADULTS AND FAMILIES AND PROGRAMS FOR FAMILIES TO LEARN AND ENJOY SAILING TOGETHER. OUR AFTER SCHOOL ENRICHMENT PROGRAM WITH THE HAMPTON C…
THE LEARN TO SAIL PROGRAMS PROVIDE EVERYONE IN THE HAMPTON ROADSCOMMUNITY WITH A SAFE, INCLUSIVE ENVIRONMENT THAT PROMOTE POSITIVEYOUTH DEVELOPMENT THROUGH SAILING. YSV HELPS ELIMINATE SOCIOECONOMICBARRIERS TO ACCESS SAILING BY PROVIDING SCHOLARSHIPS TO YOUTH INFINANCIAL NEED. OUR PROGRAMS ENSURE AN INCLUSIVE ATMOSPHERE THAT OFFERSACCESSIBLE EDUCATIONAL OPPORTUNITIES THROUGH SAILING, ALONG WITHTEC…
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
Governance data not available for this organization’s most recent filing year. This can occur for newly filed returns not yet in the corpus, or for organizations whose XML filing did not include Part VI.
Whistleblower Protection Policy
Form 990, Part VI — Line 13
Governance data not available for this organization’s most recent filing year.
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.
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 B, LINE 11B
A COPY OF THE COMPLETED RETURN IS PROVIDED FOR EACH MEMBER OF THE BOARD OF DIRECTORS REVIEW PRIOR TO THE RETURN BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12C
THE ORGANIZATION MONITORS THE POLICY BY REQUIRING THE BOARD MEMBERS TO UPDATE ANNUALLY ANY CONFLICTS ON THE CONFLICT-OF-INTEREST FORM. CONFLICTSAREBROUGHT UP, DISCUSSED, AND RESOLVED AT THE MONTHLY BOARD MEETINGS,SHOULD A CONFLICT OR POTENTIAL CONFLICT ARISE.
FORM 990, PART VI, SECTION C, LINE 19
AVAILABLE UPON REQUEST
Mission
YOUTH SAILING VIRGINIA'S PROGRAMS ARE INCLUSIVE AND OPEN TO THE PUBLIC. THE PROGRAM ACTIVELY RECRUITS STUDENTS THROUGH THE PUBLIC SCHOOL SYSTEM, COMMUNITY CENTERS, AND FELLOW NON-PROFITS THAT SHARE SIMILAR MISSIONS AND VALUES. PROGRAMS OFFER A RANGE OF SKILL LEVELS, FROM WATER SAFETY COURSES TO BEGINNER SAILING, INTERMEDIATE SAILING, AND AN INTRODUCTION TO SAILBOAT RACING FOR AGES 8 TO ADULTS. IN ALL YOUTH COURSES, YSV ENSURES THAT THE CURRICULUM INCORPORATES STEM EDUCATION AND CAREER CONNECTIONS FOR MARITIME VOCATIONAL PATHWAYS.
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 (19 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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