Skip to content
Nonprofiteer
← UNITED STATES SAILING ASSOCIATION INC

Form 990 for tax year 2023

Filed by UNITED STATES SAILING ASSOCIATION INC.

What the amendment changed

Compared with the return it replaced , filed 15 November 2024. 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
$9,477,679 changed to $12,911,236
Total expenses
$12,267,952 changed to $11,838,413
Contributions and grants received
$2,827,484 changed to $6,927,388
Grants paid
$598,689 changed to $560,110
Program service revenue
$6,272,766 changed to $5,170,913
Other revenue
$114,247 changed to $549,753
Total assets, end of year
$11,053,658 changed to $15,120,841
Total liabilities, end of year
$9,155,654 changed to $9,359,742
Net assets or fund balances, end of year
$1,898,004 changed to $5,761,099
Program services expenses
$10,708,392 changed to $9,013,857
Management and general expenses
$1,169,759 changed to $2,669,428
Fundraising expenses
$389,801 changed to $155,128
Program service expenses (Part III)
$10,708,392 changed to $9,013,857

Listed only on the later return

  • BLAINE PEDLOW
  • BRIAN KEANE
  • RENEE WETTERLAND

Listed under a different title

  • ALAN OSTFIELD: CHIEF EXECUTIVE OFFICER/NO then CHIEF EXECUTIVE OFFICER
  • JUSTIN SHAFFER: DIRECTOR then DIRECTOR (TO 10/2023)
  • MARIE ROGERS: VICE PRESIDENT/DIRECTOR (A then VICE PRESIDENT/DIRECTOR
  • PAMELA HEALY: DIRECTOR (AS OF 10/22) then DIRECTOR
  • SHEILA TOLLE: DIRECTOR (AS OF 10/22) then DIRECTOR
  • STAN HONEY: DIRECTOR (AS OF 10/22) then DIRECTOR
  • TONY REY: DIRECTOR then DIRECTOR (TO 1/2023)
  • WILLIAM RUH: DIRECTOR-FOUNDATION PRESID then DIRECTOR-FOUNDATION PRESIDENT (TO 02/2023)

Totals

Total revenue
$12,911,236
Total expenses
$11,838,413
Contributions and grants received
$6,927,388
Grants paid
$560,110
Program service revenue
$5,170,913
Investment income
$263,182
Other revenue
$549,753
Total assets, end of year
$15,120,841
Total liabilities, end of year
$9,359,742
Net assets or fund balances, end of year
$5,761,099
Program services expenses (Part IX)
$9,013,857
Management and general expenses
$2,669,428
Fundraising expenses
$155,128
Program service expenses (Part III)
$9,013,857

Program services were 76.1% 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.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $6,927,388

  • 1g · Noncash contributions included above

    $805,874

  • 2a · Program service revenue: YOUTH PROGRAMS

    total $2,093,531 · related or exempt $2,093,531

  • 2b · Program service revenue: ADULT PROGRAMS

    total $1,735,679 · related or exempt $1,735,679

  • 2c · Program service revenue: OLYMPIC PROGRAM

    total $893,775 · related or exempt $893,775

  • 2d · Program service revenue: OFFSHORE RACE SUPPORT

    total $429,296 · related or exempt $429,296

  • 2e · Program service revenue: OTHER EDUCATION SERVIC

    total $18,632 · related or exempt $18,632

  • 3 · Investment income

    total $52,878 · excluded $52,878

  • 7a · Gross sales of assets other than inventory

    securities $535,713 · other assets $377,860

  • 7b · Less cost or other basis and sales expenses

    securities $350,445 · other assets $352,824

  • 7c · Gain or loss

    securities $185,268 · other assets $25,036

  • 7d · Net gain or loss

    total $210,304 · excluded $210,304

  • 10a · Gross sales of inventory

    $609,503

  • 10b · Cost of goods sold

    $173,997

  • 10c · Net income from sales of inventory

    total $435,506 · related or exempt $435,506

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $114,247 · related or exempt $114,247

  • 11e · Other revenue, total

    $114,247

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $560,110 · program services $560,110

  • 5 · Compensation of officers, directors and key employees

    total $784,715 · program services $462,982 · management and general $298,192 · fundraising $23,541

  • 7 · Other salaries and wages

    total $3,499,764 · program services $2,431,938 · management and general $1,055,453 · fundraising $12,373

  • 8 · Pension plan contributions

    total $166,129 · program services $118,247 · management and general $47,035 · fundraising $847

  • 9 · Other employee benefits

    total $447,111 · program services $310,909 · management and general $132,422 · fundraising $3,780

  • 10 · Payroll taxes

    total $350,833 · program services $240,903 · management and general $107,271 · fundraising $2,659

  • 11b · Fees: legal

    total $56,360 · management and general $56,360

  • 11c · Fees: accounting

    total $48,572 · management and general $48,572

  • 11g · Fees: other

    total $1,579,256 · program services $1,520,934 · management and general $38,629 · fundraising $19,693

  • 12 · Advertising and promotion

    total $93,296 · program services $27,694 · management and general $62,908 · fundraising $2,694

  • 13 · Office expenses

    total $613,079 · program services $373,609 · management and general $211,155 · fundraising $28,315

  • 14 · Information technology

    total $255,350 · program services $134,748 · management and general $116,702 · fundraising $3,900

  • 16 · Occupancy

    total $300,810 · program services $265,233 · management and general $23,166 · fundraising $12,411

  • 17 · Travel

    total $960,427 · program services $858,287 · management and general $102,140

  • 22 · Depreciation, depletion and amortization

    total $328,498 · program services $160,965 · management and general $147,823 · fundraising $19,710

  • 23 · Insurance

    total $237,892 · program services $126,321 · management and general $97,102 · fundraising $14,469

  • 24a · Other expenses: EQUIPMENT

    total $696,471 · program services $670,327 · management and general $26,144

  • 24b · Other expenses: REGISTRATION AND EVENT

    total $411,040 · program services $322,918 · management and general $77,386 · fundraising $10,736

  • 24c · Other expenses: LOGISTICS

    total $340,880 · program services $339,616 · management and general $1,264

  • 24d · Other expenses: CERTIFICATES

    total $88,116 · program services $88,116

  • 24e · All other expenses

    total $19,704 · management and general $19,704

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $560,511 · end of year $1,206,160

  • 3 · Pledges and grants receivable

    beginning of year $6,276,108 · end of year $10,319,753

  • 4 · Accounts receivable

    beginning of year $157,363 · end of year $289,624

  • 8 · Inventories for sale or use

    beginning of year $189,671 · end of year $166,888

  • 9 · Prepaid expenses and deferred charges

    beginning of year $183,473

  • 10a · Land, buildings and equipment: cost or other basis

    $4,447,031

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,884,999

  • 10c · Land, buildings and equipment, net

    beginning of year $827,947 · end of year $562,032

  • 11 · Investments: publicly traded securities

    beginning of year $1,972,491 · end of year $1,025,280

  • 15 · Other assets

    beginning of year $1,538,218 · end of year $1,551,104

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,982,095 · end of year $6,563,157

  • 19 · Deferred revenue

    beginning of year $1,697,461 · end of year $1,703,543

  • 25 · Other liabilities

    beginning of year $1,224,587 · end of year $1,093,042

  • 27 · Net assets without donor restrictions

    beginning of year $4,354,104 · end of year $5,332,178

  • 28 · Net assets with donor restrictions

    beginning of year $447,535 · end of year $428,921

Mission and programs · 2023

Mission

THE ORGANIZATIONS MISSION IS TO INCREASE SAILING PARTICIPATION AND EXCELLENCE THROUGH EDUCATION, COMPETITION, AND EQUAL OPPORTUNITY WHILE UPHOLDING THE PRINCIPLES OF FAIR PLAY, SPORTSMANSHIP, AND SAFETY.

Activities or mission (Part I)

INCREASE SAILING PARTICIPATION AND EXCELLENCE THROUGH EDUCATION, COMPETITION AND EQUAL OPPORTUNITY, WHILE UPHOLDING THE PRINCIPLES OF FAIR PLAY, SPORTSMANSHIP AND SAFETY.

  • THE OLYMPIC PROGRAM PROVIDES TRAINING AND SUPPORT OF THE TEAMS AND INDIVIDUALS PREPARING FOR OLYMPIC COMPETITIONS. SUPPORT INCLUDES COACHING, HEALTH AND NUTRITION COUNSELING, PHYSICAL AND PSYCHOLOGICAL STRENGTHENING, LOGISTICS, AND WEATHER FORECASTING SUPPORT.

    Expenses $5,459,445 · Grants $505,788 · Revenue $1,322,803

  • THE YOUTH PROGRAMS PROVIDES YOUTH TRAINING AND CERTIFICATION OF INSTRUCTORS FOR BEGINNING INTERMEDIATE AND ADVANCED SAILING CLASSES PROVIDED THROUGHOUT THE US. FOR LEARN-TO-SAIL PROGRAMS AND SMALL BOAT PROGRAMS WITH A GOAL OF PROMOTING PARTICIPATION IN BOATING AND ON-WATER ACTIVITIES. THESE SERVICES ARE ALSO CONDUCTED IN ASSOCIATION WITH VARIOUS INTERNATIONAL SAIL TRAINING ORGANIZATIONS. ALSO CONDUCTS AND MANAGES UNITED STATES SAILING CHAMPIONSHIP EVENTS TO DETERMINE NATIONAL CHAMPIONS IN SUCH AREAS AS YOUTH MULTIHULL CHAMPIONSHIP AND JUNIOR OLYMPIC EVENTS ARE CONDUCTED ALL ACROSS THE COUNTRY TO ENCOURAGE THOSE WHO ARE CONSIDERING OLYMPIC CAMPAIGNS.

    Expenses $1,710,089 · Grants $47,229 · Revenue $2,322,069

  • THE EDUCATION DEVELOPS PRODUCTS AND PROGRAMS THAT SUPPORT THE VARIOUS CONSTITUENT SECTIONS OF US SAILING (YOUTH, ADULT, AND RACE ADMINISTRATION). ADDITIONALLY RESPONSIBLE FOR SCHEDULING OF EDUCATIONAL COURSES AND SEMINARS, RESPONSIBLE FOR MANAGING THE ORGANIZATIONAL RELATIONSHIPS WITH THE US COAST GUARD, NATIONAL ASSOCIATION OF STATE BOATING ADMINISTRATORS (NASBLA) ,AND NATIONAL SAFE BOATING COUNCIL.

    Expenses $1,844,323 · Grants $7,093 · Revenue $2,075,794

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RICHARD JEPSEN

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • MARIE ROGERS

    VICE PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JOHN SCHOENDORF

    TREASURER/DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • CHARLIE ARMS

    SECRETARY/DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • HENRY BRAUER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • PAMELA HEALY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • SARAH LIHAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • STAN HONEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • RUSSELL LUCAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • TONY REY

    DIRECTOR (TO 1/2023)

    Total calculated
    $0
    Hours/week
    5

  • JUDGE RYAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MAGGIE SHEA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • JUSTIN SHAFFER

    DIRECTOR (TO 10/2023)

    Total calculated
    $0
    Hours/week
    5

  • SHEILA TOLLE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • MATT GALLAGHER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • LAURA GRONDIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • BRIAN KEANE

    DIRECTOR (FROM 10/2023)

    Total calculated
    $0
    Hours/week
    5 + 10 related

  • WILLIAM RUH

    DIRECTOR-FOUNDATION PRESIDENT (TO 02/2023)

    Total calculated
    $0
    Hours/week
    5 + 10 related

  • ALAN OSTFIELD

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $554,693
    From this org
    $501,966
    From related orgs
    $0
    Other
    $52,727
    Hours/week
    34.5 + 3 related

    Schedule J breakdown matched by us

    Base
    $379,951
    Bonus
    $122,015
    Other
    $0
    Deferred
    $30,000
    Nontaxable benefits
    $22,727
    Filer's total
    $554,693

  • HEATHER MONOSON

    CHIEF FINANCIAL OFFICER

    Total calculated
    $222,337
    From this org
    $212,795
    From related orgs
    $0
    Other
    $9,542
    Hours/week
    34.5 + 3 related

    Schedule J breakdown matched by us

    Base
    $192,795
    Bonus
    $20,000
    Other
    $0
    Deferred
    $9,486
    Nontaxable benefits
    $56
    Filer's total
    $222,337

  • BLAINE PEDLOW

    SVP DEVELOPMENT

    Total calculated
    $107,940
    From this org
    $102,501
    From related orgs
    $0
    Other
    $5,439
    Hours/week
    37.5

  • RENEE WETTERLAND

    HEAD OF HR/OPERATIONS

    Total calculated
    $110,155
    From this org
    $104,892
    From related orgs
    $0
    Other
    $5,263
    Hours/week
    37.5

  • SALLY BARKOW

    OLYMPIC TEAM COACH

    Total calculated
    $156,202
    From this org
    $126,461
    From related orgs
    $0
    Other
    $29,741
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $118,501
    Bonus
    $7,960
    Other
    $0
    Deferred
    $7,014
    Nontaxable benefits
    $22,727
    Filer's total
    $156,202

  • ERIC KRASNOO

    SVP MEMBERSHIP

    Total calculated
    $196,879
    From this org
    $179,651
    From related orgs
    $0
    Other
    $17,228
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $166,651
    Bonus
    $13,000
    Other
    $0
    Deferred
    $9,111
    Nontaxable benefits
    $8,117
    Filer's total
    $196,879

  • ANDREW CLOUSTON

    SVP PROGRAM & SERVICES

    Total calculated
    $169,161
    From this org
    $160,868
    From related orgs
    $0
    Other
    $8,293
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $147,224
    Bonus
    $13,644
    Other
    $0
    Deferred
    $8,293
    Nontaxable benefits
    $0
    Filer's total
    $169,161

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

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

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

No itemized grants to organizations on this return.

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.

Provenance

Return type
form_990
Tax year
2023
Filed
7 March 2025
IRS schema version
2023v6.0
Source object
202540669349301574

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

The source document this was parsed from is served over the API, which is where bulk and document access live.