EIN: 91-0653436 · WALLA WALLA, WA · Data spans: TY2022–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.
$95,004
$106,719
N/A
$125,740
W-2 employee count not reported for most recent filing · TY2024 · 990EZ
Total compensation, benefits & payroll taxes (Part IX)
Not available for Form 990-EZ filings. This metric requires a full Form 990.
Professional & consulting fees (Part IX, line 11)
Not available for Form 990-EZ filings. This metric requires a full Form 990.
Historical Trends
Revenue vs. Expenses
Net Revenue / Operating Margin
Net Assets
Revenue Trend
| Tax Year | Period | Form | Revenue | Expenses | Net Revenue | Net Assets |
|---|---|---|---|---|---|---|
| TY2022 | 2022+ | 990EZ | $81,630 | $90,514 | -$8,884 | $148,575 |
| TY2023 | 2022+ | 990EZ | $97,417 | $108,708 | -$11,291 | $137,455 |
| TY2024 | 2022+ | 990EZ | $95,004 | $106,719 | -$11,715 | $125,740 |
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 line-level detail is not available for this organization. The most common reason is that this organization files Form 990-EZ, which does not include the same revenue schedule as the full Form 990. Revenue totals are still reported in the key metrics above where available.
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.
MAINTAINED CLUBHOUSE AND MADE IMPROVEMENTS
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
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Part VI governance questions — including the conflict of interest policy — appear only on the full Form 990. This organization files a shorter form available to smaller or specialized filers. Full 990 filers must answer these questions and make the responses public.
Whistleblower Protection Policy
Form 990, Part VI — Line 13
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Whistleblower policy disclosure is part of the full Form 990’s Part VI. The IRS added this question after Sarbanes-Oxley to encourage nonprofits to adopt protections analogous to those required of public companies.
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
Not reported — this organization files Form 990-EZ, which does not include this schedule.
Schedule J is a supplement to the full Form 990 only. It captures how high executive pay was set and what perquisites were provided.
Equity-Based Compensation
Schedule J, Part II — Per-person compensation detail
Not reported — this organization files Form 990-EZ, which does not include this schedule.
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.
Schedule L detail is extracted from full Form 990 XML. This organization files Form 990-EZ, which uses different disclosure rules.
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-EZ, PART II, LINE 24
ACCOUNTS RECEIVABLE 2,038 1,344 WORK IN PROGRESS - BREAKWATER 468,681 468,681 LESS ACCUMULATED DEPRECIATION 352,295 367,214 WORK IN PROGRESS - PUMP-OUT STATION 0 0 ICE MACHINE 0 0 ELECTRICAL UPGRADE 0 0 JD GATOR 2 X 4 TRACTOR 0 0 CLUBHOUSE ROOF 0 0 RV PARK IMPROVEMENT 0 0 KUBOTA 54" MOWER 0 0 CLUB GOLF CART 0 0 LOAN FEES 1,702 1,702 LESS ACCUMULATED AMORTIZATION 1,653 1,702 PRIOR YEAR ADJUSTMENT 49 0 TOTAL 118,522 102,811
FORM 990-EZ, PART I, LINE 8
GRANT INCOME APPLIED 6,487 GASOLINE SALES NET 4,973 ELECTRICITY SALES 3,712 RV PARK INCOME 2,995 FIRST MATE'S CLUB INCOME 551 DONATIONS 140 TOTAL 18,858
FORM 990-EZ, PART I, LINE 16
EXPENSES INTEREST 1,333 DOCKS 1,404 GROUNDS 445 INTERNET WEB SITE 443 NEWSLETTER 907 FIRST MATE'S CLUB EXPENSE 1,650 OFFICE SUPPLIES 1,926 MOBILE HOME 35 CLUBHOUSE MAINTENANCE 122 AMORTIZATION 297 GAS PURCHASES 3,611 ELECTRICAL MAINTENANCE 605 LEGAL AND PROFFESSIONAL 250 BANK CHARGES 34 NON-INVESTMENT DEPRECIATION 14,919 TOTAL 27,981
FORM 990-EZ, PART I, LINE 20
DEPRECIATION ADJUSTMENT 0 APPLICATION DEP WRITE OFF 0
FORM 990-EZ, PART II, LINE 26
APPLICATION DEPOSITS PAYABLE -3,050 -3,050 ACCRUED INTEREST PAYABLE 630 651 LOAN PAYABLE COMMUNITY BANK 26,113 17,829 DEFERRED GRANT INCOME 5,845 -642 PAYROLL TAXES PAYABLE 1,691 1,715 APPROVED EXPENSES PAYABLE 6,037 6,037 MICOR ADJUSTMENT -21,884 1,708
Mission
TO PROVIDE TO THE MEMBERS AN AFFORDABLE SAIL AND POWER BOAT CLUB
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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