RECREATIONAL BOATING AND FISHING

EIN: 54-1915490 · ALEXANDRIA, VA · Data spans: TY2019–TY2025

Most recent filing: Tax Year 2025.

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 · TY2025
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.

$13,827,555

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.

$13,734,726

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

$2,515,218

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

$639,256

18 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2025 · 990

Total compensation, benefits & payroll taxes (Part IX)

TY2025

$3,552,296

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

~$197,000 per employee average across 18 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)

TY2025

$8,511,502

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 $12,063,798.

Legal$10,730
Accounting$35,179
Other$8,465,593

Functional Expense Allocation (Part IX)

TY2025

$13,734,726total functional expenses

89.2%

Program services

$12,253,184

10.8%

Management & general

$1,481,542

0.0%

Fundraising

$0

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 YearPeriodFormRevenueExpensesNet RevenueNet Assets
TY2019Before 2020990$12,341,736$12,480,038-$138,302$808,850
TY20202020–2021990$12,225,501$12,452,009-$226,508$582,342
TY20212020–2021990$13,100,462$13,177,203-$76,741$505,601
TY20222022+990$14,302,457$14,307,330-$4,873$500,728
TY20232022+990$14,435,169$14,400,219$34,950$535,678
TY20242022+990$13,785,521$13,774,772$10,749$546,427
TY20252022+990$13,827,555$13,734,726$92,829$639,256

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.

LineDescriptionAmount
12Total revenue$13,827,555
1eGovernment grants (contributions)$13,708,568
1fAll other contributions, gifts, grants$78,692
1hTotal contributions and grants$13,787,260
3Investment income$30,910
5Royalties$9,385

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)

TY2025
LineDescriptionBOYEOY
16Total assets$2,027,714$2,515,218
26Total liabilities$1,481,287$1,875,962
33Total net assets or fund balances$546,427$639,256

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): 33

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
RESE CLOYDDIRECTOR1Volunteer
HEATHER DUGANDIRECTOR1Volunteer
EMILY COPEDIRECTOR1Volunteer
STEVE GUERTINNON-VOTING REPRESENTATIVE1Volunteer
KEN HAMMONDDIRECTOR1Volunteer
GLENN HUGHESDIRECTOR1Volunteer
CARLY HYSELLDIRECTOR1Volunteer
DOUG CRAVENDIRECTOR1Volunteer
WADE MIDDLETONDIRECTOR1Volunteer
DANIEL NUSSBAUMDIRECTOR1Volunteer
CRAIG BONDSCHAIRMAN5Volunteer
BILLY POPEDIRECTOR1Volunteer
RON REGANDIRECTOR1Volunteer
JON SCHLOSSERDIRECTOR1Volunteer
BRYAN SETIDIRECTOR1Volunteer
PHIL SMOKERDIRECTOR1Volunteer
KENDRA WECKERDIRECTOR1Volunteer
RONNIE GREENDIRECTOR1Volunteer
WAYNE HUBBARDDIRECTOR1Volunteer
TOBY O'ROURKEDIRECTOR1Volunteer
LENN SCHOLZDIRECTOR1Volunteer
ROB OHNODIRECTOR1Volunteer
JOE LEWISVICE CHAIR1Volunteer
KATHY FENNELTREASURER1Volunteer
SHELLEY TUBAUGHSECRETARY1Volunteer
DIANE BRUSOEDIRECTOR1Volunteer
JEFF PONTIUSIMMEDIATE PAST CHAIR1Volunteer
ELLEN BRADLEYDIRECTOR1Volunteer
LOUIS CHEMIDIRECTOR1Volunteer

Top Independent Contractors (Part VII-B)

$6,873,575across 5 contractors

TY2025
ContractorServicesCompensation
MEDIA, CREATIVE DEVELOPMENT, DESIGN$4,285,431
MEDIA, PUBLIC RELATIONS$2,016,100
MEETING AND EVENT FACILITIES$218,383
WEB/SEO CONSULTING, SEM$202,900
WEBSITE HOSTING$150,761

Source: Form 990, Part VII, Section B. Lists each independent contractor paid more than $100,000.

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.

STAKEHOLDER ENGAGEMENTTHIS WAS THE SECOND YEAR RBFF IMPLEMENTED ITS STRATEGIC PLAN TO CONSOLIDATE STAKEHOLDER STRENGTHS, IDEAS, AND ENTHUSIASM TO ACHIEVE COMMON OBJECTIVES. THIS APPROACH LED TO NEW EFFICIENCIES AND CREATED OPPORTUNITIES FOR STATE, INDUSTRY, AND FEDERAL AGENCY PARTNERS TO COLLABORATE ON INCREASING PARTICIPATION AND RETENTION IN FISHING AND BOATING. WHETHER TARGETING MULTICULTURAL M…

Expenses: $3,020,372Grants: $197,923

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
FRANK PETERSONPRESIDENT/CEO THRU 12/31/21$349,452
DAVID CHANDAPRESIDENT & CEO$333,221
FRANK PETERSONPRESIDENT/CEO$328,646
DAVID CHANDAPRESIDENT & CEO$318,735
FRANK PETERSONPRESIDENT/CEO$315,274
FRANK PETERSONPRESIDENT/CEO$296,765
STEPHANIE VATALAROSVP - MARKETING & COMMUNICATIONS$287,613
DAVID CHANDAPRESIDENT/CEO$274,946

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 (2025). 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

28

Independent Members

28

Total Employees

18

Total Volunteers

0

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 7A

TWENTY FIVE MEMBERS OF THE FOUNDATION'S BOARD OF DIRECTORS ARE APPOINTED BY THE CERTAIN ORGANIZATIONS WHOSE PURPOSES RELATE TO RECREATIONAL BOATING AND FISHING.

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

THE FORM 990 IS REVIEWED IN DETAIL BY THE PRESIDENT/CEO AND THE SENIOR VICE PRESIDENT OF FINANCE & ADMINISTRATION. IT WILL THEN BE POSTED TO A WEB PORTAL FOR REVIEW BY THE FULL BOARD OF DIRECTORS PRIOR TO FILING.

FORM 990, PART VI, SECTION B, LINE 12C

CONFLICT OF INTEREST DISCLOSURE FORMS ARE COMPLETED ANNUALLY BY ALL DIRECTORS AND EMPLOYEES. FORMS ARE REVIEWED BY THE SVP OF FINANCE & ADMINISTRATION TO ENSURE COMPLIANCE. BOARD MEMBERS WHO HAVE A POTENTIAL CONFLICT OF INTEREST WITH ANY BOARD ACTION RECUSE THEMSELVES FROM VOTING ON SUCH ACTION.

FORM 990, PART VI, SECTION B, LINE 15A

COMPENSATION FOR THE PRESIDENT/CEO IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. COMPENSATION IS DOCUMENTED IN AN ANNUAL REVIEW MEMORANDUM. INITIAL COMPENSATION FOR OFFICERS AND OTHER KEY EMPLOYEES IS APPROVED BY THE EXECUTIVE COMMITTEE. ANNUAL COMPENSATION ADJUSTMENTS ARE REVIEWED AND APPROVED BY THE PRESIDENT/CEO. TOTAL COMPENSATION FOR THE ORGANIZATION IS REVIEWED AND APPROVED ANNUALLY BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND INCORPORATED INTO THE AN…

FORM 990, PART VI, SECTION C, LINE 19

THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Mission

TO INCREASE PARTICIPATION IN RECREATIONAL ANGLING AND BOATING - SEE SCHEDULE O.RBFF'S MISSION IS TO IMPLEMENT AN INFORMED, CONSENSUS-BASED NATIONALOUTREACH STRATEGY THAT WILL INCREASE PARTICIPATION IN RECREATIONALANGLING AND BOATING AND THEREBY INCREASE PUBLIC AWARENESS ANDAPPRECIATION OF THE NEED TO PROTECT, CONSERVE AND RESTORE THIS NATION'SAQUATIC NATURAL RESOURCES.

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.

Similar Organizations

Finding peer organizations…

Capacity Signals

Auto-detected patterns from this organization's own IRS filing history. Signals are relative to this org's trend only — not peer comparisons, not judgments.

Private clubs are naturally labor-heavy. Always interpret signals against this organization's own context before drawing conclusions.

Notable

Labor cost per employee rose with flat headcount

Average labor cost per employee rose 22% YoY (TY2024→TY2025) while headcount stayed flat and revenue grew less than 8%. This can reflect pay raises, benefit cost increases, or a shift toward higher-compensated roles.

Why it matters: Rising per-employee cost without corresponding revenue growth compresses operating margins and may reflect wage catch-up after a period of underpayment, or structural changes in benefits.

Operator question: Were raises given broadly across staff, or did the mix shift toward higher-compensated positions (e.g., new senior hire, benefits restructure)?

Phase 2 signals (contractor substitution, benefits share changes) require Part IX line-level data and are not yet available. All computations use IRS-filed data only; no external benchmarks or CPI adjustments beyond a 3% per year inflation proxy.

See an error?

If you spot a data discrepancy, misattribution, or filing mismatch — let us know.

Send us a signal →
Questions or corrections? Send us a signal →