EIN: 94-6016729 · STOCKTON, CA · Data spans: TY2021–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.
$954,099
$984,992
$2,060,852
$2,001,225
11 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2025 · 990
Total compensation, benefits & payroll taxes (Part IX)
TY2025$311,724
Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.
~$28,000 per employee ⓘ — average across 11W-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$2,520
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 $314,244.
Functional Expense Allocation (Part IX)
TY2025$984,992total functional expenses
Part IX functional expense detail (program / management / fundraising allocation) was not reported in this filing. This is common for organizations whose filing form does not require the breakout, including many 501(c)(7) recreational clubs.
Historical Trends
Revenue vs. Expenses
Net Revenue / Operating Margin
Net Assets
Revenue Trend
| Tax Year | Period | Form | Revenue | Expenses | Net Revenue | Net Assets |
|---|---|---|---|---|---|---|
| TY2021 | 2020–2021 | 990 | N/A | N/A | — | N/A |
| TY2021 | 2020–2021 | 990 | $632,573 | $646,430 | -$13,857 | $1,678,508 |
| TY2022 | 2022+ | 990 | N/A | N/A | — | N/A |
| TY2022 | 2022+ | 990 | $885,672 | $744,136 | $141,536 | $1,819,453 |
| TY2023 | 2022+ | 990 | N/A | N/A | — | N/A |
| TY2023 | 2022+ | 990 | $990,445 | $869,602 | $120,843 | $1,892,162 |
| TY2024 | 2022+ | 990 | N/A | N/A | — | N/A |
| TY2024 | 2022+ | 990 | $953,507 | $870,586 | $82,921 | $1,975,083 |
| TY2025 | 2022+ | 990 | $954,099 | $984,992 | -$30,893 | $2,001,225 |
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 | $954,099 |
| 1b | Membership dues | $191,350 |
| 1h | Total contributions and grants | $191,350 |
| 2a | BERTH & BOAT STORAGE RENT | $523,318 |
| 2b | CLUB FUNCTIONS | $40,035 |
| 2c | INITIATION FEES | $650 |
| 2d | MISCELLANEOUS | $20,793 |
| 2e | WAREHOUSE RENT | $168,601 |
| 2f | Total program service revenue | $753,397 |
| 3 | Investment income | $1,130 |
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| Line | Description | BOY | EOY |
|---|---|---|---|
| 16 | Total assets | $2,017,972 | $2,060,852 |
| 26 | Total liabilities | $42,889 | $59,627 |
| 33 | Total net assets or fund balances | $1,975,083 | $2,001,225 |
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): 37
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 |
|---|---|---|---|
| JOHN FRENCH | Treasurer | 3 | Volunteer |
| TIM CALLAHAN | VICE COMMODORE | 1 | Volunteer |
| SAM DAMERON | PAST COMMODORE | 2 | Volunteer |
| ABE AYALA | Director | 1 | Volunteer |
| JOHN CALDERON | Director | 1 | Volunteer |
| MARC NIEMEYER | Director | 1 | Volunteer |
| CHARLES SANFORD | Director | 1 | Volunteer |
| PAM WRIGHT | COMMODORE | 15 | Volunteer |
| LINDA BUCK | Secretary | 1 | Volunteer |
| WALLY FORT | PORT CAPTAIN | 10 | Volunteer |
| RICK GIBSON | REAR COMMODORE | 1 | 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.
THE SAILING CLUB PROVIDES FACILITIES FOR STORAGE, BERTHING AND OPERATION OF SAILING VESSELS.
THE SAILING CLUB HOSTS FORMAL LEARN-TO-SAIL PROGRAMS FOR THE COMMUNITY'S ADULTS AND CHILDREN.
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
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
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
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.
Voting Board Members
11
Independent Members
11
Total Employees
11
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 6
THE CLUB HAS SEVERAL DIFFERENT MEMBERSHIP CATEGORIES, INCLUDING 1) FAMILY MEMBERSHIP, 2) YOUNG ADULT MEMBERSHIP, 3) JUNIOR MEMBERSHIP, 4) LIFETIME MEMBERSHIP, 5) HONORARY MEMBERSHIP, 6) LEGACY MEMBERSHIP AND 7) CRUISING MEMBERSHIP. PERSONS MAY BECOME MEMBERS BY REQUESTING MEMBERSHIP AND ARE REQUIRED TO BE SPONSORED BY EXISTING CLUB MEMBERS. MEMBERS ARE APPROVED FOR MEMBERSHIP AT A MEETING OF THE BOARD OF DIRECTORS.
Form 990, Part VI, Section A, Line 7a
MEMBERS ANNUALLY ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO BYLAWS, AS WELL AS APPROVING ANY NOTES PAYABLE ISSUED BY THE CLUB.
Form 990, Part VI, Section A, Line 7b
ANY CHANGES TO BYLAWS OR ISSUANCE OF NOTES PAYABLE BY THE CLUB PROPOSED BY THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP BEFORE BECOMING EFFECTIVE.
Form 990, Part VI, Section B, Line 11b
IT IS THE CLUB'S POLICY EFFECTIVE MARCH 2010, THAT THE CLUB'S FINANCE BUDGET, LEGAL AND INSURANCE COMMITTEE ("FBLI") WILL MEET TO REVIEW AND DISCUSS THE ANNUAL FORM 990, INCLUDING SIGNIFICANT SCHEDULES, IN DRAFT FORM PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE, AND THE FBLI SHALL, BY VOTE OF A MAJORITY OF COMMITTEE MEMBERS ATTENDING THAT MEETING, MAKE ANY RECOMMENDATIONS AS TO CHANGES TO THE DOCUMENT. THEREAFTER, FBLI SHALL REPORT TO THE BOARD OF DIRECTORS ITS RECOMMENDATIONS AND REASO…
Form 990, Part VI, Section B, Line 12c
EACH DIRECTOR, OFFICER AND KEY EMPLOYEE (AS DEFINED BY IRS) MUST ANNUALLY COMPLETE A STATEMENT AFFIRMING THE CLUB'S CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES AND/OR IS DISCLOSED, THE BOARD OF DIRECTORS REVIEWS THE FACTS AND DETERMINES A COURSE OF ACTION WHICH MAY INCLUDE ENTERING THE TRANSACTION WITH THE PARTY TO THE CONFLICT IF THE BOARD DETERMINES AN ARRANGMENT MORE ADVANTAGEOUS TO THE CLUB IS NOT AVAILABLE. THE PARTY TO THE CONFLICT DOES NOT PARTICIPATE IN BOARD DSICUSSIONS OF, NOR TH…
Mission
THE CLUB'S EXEMPT PURPOSE IS TO ENCOURAGE SAILING AND THE ART AND SCIENCE OF DESIGNING, BUILDING, NAVIGATING AND HANDLING YACHTS AND SMALL BOATS, AND TO PROVIDE A MEETING PLACE WHERE MEMBERS CAN ASSIST ONE ANOTHER IN THESE PURSUITS.
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.
Revenue per employee rose sharply
Revenue per employee grew 31% over two years (TY2023–TY2025), well above typical inflation. This can reflect genuine revenue growth, reduced staffing relative to revenue, or a one-time revenue event.
Why it matters: High revenue per employee can reflect operational efficiency — or understaffing. The program model and revenue mix should be checked before drawing conclusions.
Operator question: Did the revenue base change (new programs, dues increase, capital campaign receipt), or did staffing fall behind revenue growth?
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.
📡 Filing Signals (1 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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