CALIFORNIA INTERNATIONAL SAILING ASSOCIATION

EIN: 95-2666948 · Data spans: TY2017–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.

Cash basisNo audit disclosedPart XII · TY2018
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.

$121,589

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.

$97,988

Net Assetsℹ️Form 990, Part X — Total assets minus total liabilities (also called fund balance). Positive values indicate assets exceed liabilities; negative values indicate liabilities exceed assets.

$368,774

W-2 employee count not reported for most recent filing · TY2024 · 990EZ

Total compensation, benefits & payroll taxes (Part IX)

TY2018

$0

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

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)

TY2018

$1,000

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 $1,000.

Functional Expense Allocation (Part IX)

TY2018

$88,116total functional expenses

98.9%

Program services

$87,116

1.1%

Management & general

$1,000

0.0%

Fundraising

$0

Source: Form 990, Part IX, line 25.

Historical Trends

Revenue vs. Expenses

Net Revenue / Operating Margin

Net Assets

Financial Health Snapshot

Derived from IRS 990 filings. Figures are as reported — they reflect a single point in time and should be read alongside the full filing history and program context above. No benchmark is a verdict.

Operating Margin

+19.4%TY2024

Net revenue as a share of total revenue. Positive = surplus; negative = deficit.

Sector context: sailing organizations typically run thin margins by design. A small surplus signals structural balance; a deficit is not automatically a warning without multi-year trend context.

Net asset reserve (months, proxy)

45.2 monthsTY2024

Total net assets divided by monthly expense. 990-EZ does not break out unrestricted assets, so this is a rough proxy, not a true operating reserve figure.

A common practitioner benchmark: 3–6 months of unrestricted reserves provides a buffer for seasonal revenue gaps or unexpected costs. This figure is not a compliance threshold.

Revenue Change (YoY)

+68.6%TY2024

Change in total revenue from TY2023 to TY2024.

A single year of revenue change is a data point, not a trend. See the historical trends above for multi-year pattern context.

Revenue Trend

Tax YearPeriodFormRevenueExpensesNet RevenueNet Assets
TY2017Before 2020990$64,438$98,861-$34,423$338,984
TY2018Before 2020990$95,141$88,116$7,025$346,009
TY20232022+990EZ$72,099$76,465-$4,366$345,220
TY20242022+990EZ$121,589$97,988$23,601$368,774

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
11aREALIZED GAIN ON INVESTMENTS$24,397
12Total revenue$95,141
1fAll other contributions, gifts, grants$70,735
1hTotal contributions and grants$70,735
3Investment income$9

Balance Sheet (Part X)

TY2018
LineDescriptionBOYEOY
16Total assets$338,984$346,009
26Total liabilities$0$0
33Total net assets or fund balances$338,984$346,009

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): 29

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
RALPH LONGFELLOWSECRETARY1Volunteer
MARYLEE GOYANCONSULT1Volunteer
DANIELLE RICHARDSDIRECTOR1Volunteer
SEAN KELLYDIRECTOR1Volunteer
TIM HOGANDIRECTOR1Volunteer
BILL HARDESTYVICE PRESIDENT3Volunteer
ZACH MAXAMDIRECTOR1Volunteer
MIKE VAN DYKEPRESIDENT3Volunteer
FRANK WELLSDIRECTOR1Volunteer
PETER WELLSDIRECTOR1Volunteer
ADAM ROBERTSDIRECTOR1Volunteer
D ANDREW ZINNTREASURER2Volunteer
ROBBIE DEANDIRECTOR1Volunteer
ANDREW CAMPBELLDIRECTOR1Volunteer
JENNIFER ISLERDIRECTOR1Volunteer
NED JONESDIRECTOR1Volunteer
PETE MELVINDIRECTOR1Volunteer
JOHN SHADDENDIRECTOR1Volunteer
ADAM DEERMOUNTVICE PRESIDENT1Volunteer
ROBERT LITTLEDIRECTOR1Volunteer
ALLIE BLECHERDIRECTOR1Volunteer
GRAHAM BIEHLDIRECTOR1Volunteer
MOLLY VANDERMOORDIRECTOR1Volunteer
JERELYN BIEHLDIRECTOR1Volunteer

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.

SPONSORED CLINICS TO DEVELOP SKILL IN FURTHERANCE OF GOALS.

Expenses: $76,451Revenue: $47,849

DEPRECIATION ON EQUIPMENT PROVIDED

Expenses: $3,973

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.

Most volunteer-run sailing clubs report $0 officer compensation. Part VII still exists in the filing — it lists officers and directors with $0 reportable compensation, meaning this club is led by unpaid volunteers. When compensation appears in other filings, it marks a transition: the organization has grown to the point where professional management was engaged.

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, Part VI, Section B, Line 11A

THE TREASURER PRESENTS THE INFORMATION TO THE BOARD OF DIRECTORS.

Form 990, Part VI, Section A, Line 2

JERELYN BIEHL AND GRAHAM BIEL ARE RELATED MOTHER-SON. FRANK WELLS AND PETER WELLS ARE RELATED FATHER-SON.

Form 990, Part VI, Section B, Line 12C

ENTITY HAS A CONFLICT OF INTEREST AND DOCUMENT RETENSION POLICY. DIRECTORS SIGN THE CONFLICT POLICY. DIRECTORS WERE REMINDED AT OPEN BOARD MEETINGS OF THE POLICY.

Form 990, Part VII, Section A, Line 26

MOLLY VANDEMOOR WAS PAID 5,000 RELATING TO SAILING CLINIC WORK. DIRECTORS ALLIE BLECHER, AND ROBBIE DEAN WERE PAID 2,000 EACH FOR SERVICES PROVIDED AT CLINICS.

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 (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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