Form 990 for tax year 2024

What the amendment changed

Compared with the latest return for 2024 , filed 16 March 2026. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue

$670,027 →changed to $634,999

Total expenses

$5,538,318 →changed to $5,767,959

Contributions and grants received

$546,458 →changed to $511,422

Grants paid

$115,100 →changed to $26,753

Other revenue

$127 →changed to $135

Total assets, end of year

$8,970,589 →changed to $2,960,271

Total liabilities, end of year

$10,229,625 →changed to $0

Net assets or fund balances, end of year

-$1,259,036 →changed to $2,960,271

Program services expenses

$144,339 →changed to $43,715

Management and general expenses

$5,162,271 →changed to $5,596,241

Fundraising expenses

$231,708 →changed to $128,003

Program service expenses (Part III)

$144,339 →changed to $43,715

Totals

Total revenue

$670,027

Total expenses

$5,538,318

Contributions and grants received

$546,458

Grants paid

$115,100

Program service revenue

$0

Investment income

$123,442

Other revenue

$127

Total assets, end of year

$8,970,589

Total liabilities, end of year

$10,229,625

Net assets or fund balances, end of year

-$1,259,036

Program services expenses (Part IX)

$144,339

Management and general expenses

$5,162,271

Fundraising expenses

$231,708

Program service expenses (Part III)

$144,339

Program services were 2.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Mission and programs · 2024

• TO PROVIDE SUPPORT FOR PROGRAMS DEVELOPED BY ITS RELATED ORGANIZATION, THE UNITED STATES SAILING ASSOCIATION, INC.

  Expenses $144,339 · Grants $115,100

As filed on the 2024 return.

Listed in Part VII

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

• UNITED STATES SAILING ASSOCIATION INC

  $115,100

  PROGRAM AND OPERATIONS

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

• UNITED STATES ASSOCIATION

  501(C)(3) · TO ENCOURAGE PARTICIPATION IN THE SPORT OF SAILING THROUGH VONLUNTEERS · NY

Provenance

Return type

form_990

Tax year

2024

Filed

17 November 2025

IRS schema version

2024v5.2

Source object

202513219349326526

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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