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Nonprofiteer
← UNITED STATES SAILING ASSOCIATION INC

Form 990 for tax year 2022

Filed by UNITED STATES SAILING ASSOCIATION INC.

Totals

Total revenue
$14,807,478
Total expenses
$14,102,629
Contributions and grants received
$8,015,483
Grants paid
$547,389
Program service revenue
$6,288,354
Investment income
$63,368
Other revenue
$440,273
Total assets, end of year
$11,705,782
Total liabilities, end of year
$6,904,143
Net assets or fund balances, end of year
$4,801,639
Program services expenses (Part IX)
$11,043,931
Management and general expenses
$2,620,051
Fundraising expenses
$438,647
Program service expenses (Part III)
$11,043,931

Program services were 78.3% 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.

  • 1d · Related organizations

    $6,163,412

  • 1f · All other contributions, gifts and grants

    $1,852,071

  • 1g · Noncash contributions included above

    $862,095

  • 2a · Program service revenue: YOUTH PROGRAMS

    total $2,320,421 · related or exempt $2,320,421

  • 2b · Program service revenue: ADULT PROGRAMS

    total $1,930,177 · related or exempt $1,930,177

  • 2c · Program service revenue: OLYMPIC PROGRAM

    total $1,088,405 · related or exempt $1,088,405

  • 2d · Program service revenue: OFFSHORE RACE SUPPORT

    total $848,175 · related or exempt $848,175

  • 2e · Program service revenue: OTHER EDUCATION SERVIC

    total $101,176 · related or exempt $101,176

  • 3 · Investment income

    total $28,934 · excluded $28,934

  • 5 · Royalties

    total $870 · excluded $870

  • 7a · Gross sales of assets other than inventory

    securities $228,261 · other assets $47,000

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

    securities $227,312 · other assets $13,515

  • 7c · Gain or loss

    securities $949 · other assets $33,485

  • 7d · Net gain or loss

    total $34,434 · excluded $34,434

  • 10a · Gross sales of inventory

    $678,783

  • 10b · Cost of goods sold

    $249,382

  • 10c · Net income from sales of inventory

    total $429,401 · related or exempt $429,401

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $10,002 · related or exempt $10,002

  • 11e · Other revenue, total

    $10,002

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,000 · program services $35,000

  • 2 · Grants to domestic individuals

    total $512,389 · program services $512,389

  • 5 · Compensation of officers, directors and key employees

    total $887,729 · program services $636,968 · management and general $194,217 · fundraising $56,544

  • 7 · Other salaries and wages

    total $3,917,255 · program services $3,298,360 · management and general $484,545 · fundraising $134,350

  • 8 · Pension plan contributions

    total $231,785 · program services $186,156 · management and general $36,720 · fundraising $8,909

  • 9 · Other employee benefits

    total $661,768 · program services $535,191 · management and general $102,303 · fundraising $24,274

  • 10 · Payroll taxes

    total $418,515 · program services $329,652 · management and general $75,151 · fundraising $13,712

  • 11b · Fees: legal

    total $38,519 · program services $35,742 · management and general $2,050 · fundraising $727

  • 11c · Fees: accounting

    total $50,370 · program services $46,204 · management and general $3,075 · fundraising $1,091

  • 11f · Fees: investment management

    total $4,794 · management and general $4,794

  • 11g · Fees: other

    total $1,687,357 · program services $1,555,459 · management and general $97,363 · fundraising $34,535

  • 12 · Advertising and promotion

    total $39,540 · program services $8,426 · management and general $29,982 · fundraising $1,132

  • 13 · Office expenses

    total $877,111 · program services $496,874 · management and general $297,491 · fundraising $82,746

  • 14 · Information technology

    total $131,031 · program services $85,824 · management and general $33,237 · fundraising $11,970

  • 16 · Occupancy

    total $266,565 · program services $230,213 · management and general $19,117 · fundraising $17,235

  • 17 · Travel

    total $1,620,563 · program services $1,530,635 · management and general $74,257 · fundraising $15,671

  • 19 · Conferences, conventions and meetings

    total $224,649 · program services $214,226 · management and general $6,592 · fundraising $3,831

  • 20 · Interest

    total $584 · program services $336 · management and general $191 · fundraising $57

  • 22 · Depreciation, depletion and amortization

    total $391,170 · program services $342,721 · management and general $39,483 · fundraising $8,966

  • 23 · Insurance

    total $201,627 · program services $122,378 · management and general $61,715 · fundraising $17,534

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $948,259 · management and general $948,259

  • 24b · Other expenses: SPONSORSHIP EXPENSE

    total $878,238 · program services $763,366 · management and general $109,509 · fundraising $5,363

  • 24c · Other expenses: CERTIFICATES

    total $77,811 · program services $77,811

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,501,864 · end of year $560,511

  • 3 · Pledges and grants receivable

    beginning of year $4,056,887 · end of year $6,276,108

  • 4 · Accounts receivable

    beginning of year $152,390 · end of year $157,363

  • 8 · Inventories for sale or use

    beginning of year $179,562 · end of year $189,671

  • 9 · Prepaid expenses and deferred charges

    beginning of year $86,025 · end of year $183,473

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

    $4,851,107

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

    $4,023,160

  • 10c · Land, buildings and equipment, net

    beginning of year $1,192,965 · end of year $827,947

  • 11 · Investments: publicly traded securities

    beginning of year $622,625 · end of year $1,972,491

  • 15 · Other assets

    beginning of year $234,808 · end of year $1,538,218

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,596,322 · end of year $3,982,095

  • 19 · Deferred revenue

    beginning of year $2,078,915 · end of year $1,697,461

  • 23 · Secured mortgages and notes payable

    beginning of year $34,660 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $1,224,587

  • 27 · Net assets without donor restrictions

    beginning of year $2,061,149 · end of year $4,354,104

  • 28 · Net assets with donor restrictions

    beginning of year $2,256,080 · end of year $447,535

Mission and programs · 2022

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 $6,262,611 · Grants $512,389 · Revenue $1,098,407

  • 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 $2,248,231 · Grants $35,000 · Revenue $2,416,803

  • 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 $966,232 · Revenue $101,176

  • OFFSHORE SUPPORTS OFFSHORE RACING IN THE UNITED STATES, WHICH INCLUDES INFORMING SAILORS AND MANAGING MEASUREMENT RULES SUCH AS IRC, ORC, AND ORR. THE PROGRAM ALSO TRAINS AND CERTIFIES BOAT MEASURERS TO COLLECT THE DATA NECESSARY FOR THOSE RULES. OFFSHORE ALSO SUPPORTS RACE ORGANIZERS IN PROPERLY RUNNING THEIR EVENTS, ESPECIALLY SCORING. RACE ADMIN IS RESPONSIBLE FOR TRAINING, CERTIFICATION AND SUPPORT OF RACE OFFICIALS. THE PROGRAM PRODUCES THE US RULEBOOK EVERY FOUR YEARS, ADMINISTERS THE PROTEST APPEALS SYSTEM, AND PROVIDES DIRECT CUSTOMER SUPPORT TO SAILORS, ORGANIZING AUTHORITIES AND OFFICIALS ON ALL TOPICS CONCERNING THE RUNNING OF RACING.

    Expenses $855,635 · Revenue $894,109

  • THE US SAILING ADULT DEPARTMENT PROVIDES TRAINING FOR VARIOUS SAILING DISCIPLINES INCLUDING SAFETY AT SEA, POWERBOAT, AND KEELBOAT.

    Expenses $711,222 · Revenue $2,217,262

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ALAN OSTFIELD

    CHIEF EXECUTIVE OFFICER/NON VOTING

    Total calculated
    $415,271
    From this org
    $389,783
    From related orgs
    $0
    Other
    $25,488
    Hours/week
    37.5 + 3 related

    Schedule J breakdown matched by us

    Base
    $333,190
    Bonus
    $56,593
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $25,488
    Filer's total
    $415,271

  • RICHARD JEPSEN

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • MARIE ROGERS

    VICE PRESIDENT/DIRECTOR (AS OF 10/22)

    Total calculated
    $0
    Hours/week
    10

  • JOHN SCHOENDORF

    TREASURER/DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • CHARLIE ARMS

    SECRETARY/DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • HENRY BRAUER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • PAMELA HEALY

    DIRECTOR (AS OF 10/22)

    Total calculated
    $0
    Hours/week
    5

  • SARAH LIHAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • STAN HONEY

    DIRECTOR (AS OF 10/22)

    Total calculated
    $0
    Hours/week
    5

  • RUSSELL LUCAS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    5

  • TONY REY

    DIRECTOR

    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

    Total calculated
    $0
    Hours/week
    5

  • SHEILA TOLLE

    DIRECTOR (AS OF 10/22)

    Total calculated
    $0
    Hours/week
    5

  • WILLIAM RUH

    DIRECTOR-FOUNDATION PRESIDENT

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • HEATHER MONOSON

    CHIEF FINANCIAL OFFICER

    Total calculated
    $199,341
    From this org
    $189,287
    From related orgs
    $0
    Other
    $10,054
    Hours/week
    37.5 + 3 related

    Schedule J breakdown matched by us

    Base
    $169,287
    Bonus
    $20,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,054
    Filer's total
    $199,341

  • PAUL CAYARD

    OLYMPIC EXECUTIVE DIRECTOR

    Total calculated
    $273,118
    From this org
    $253,781
    From related orgs
    $0
    Other
    $19,337
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $236,681
    Bonus
    $17,100
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $19,337
    Filer's total
    $273,118

  • JILL NOSACH

    CHIEF DEVELOPMENT OFFICER (TO 10/22)

    Total calculated
    $193,590
    From this org
    $178,194
    From related orgs
    $0
    Other
    $15,396
    Hours/week
    37.5 + 3 related

    Schedule J breakdown matched by us

    Base
    $163,194
    Bonus
    $15,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,396
    Filer's total
    $193,590

  • LUTHER CARPENTER

    OLYMPIC HEAD COACH

    Total calculated
    $138,489
    From this org
    $138,489
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • RILEY SCHUTT

    USST IR&D PERFORMANCE ANAY

    Total calculated
    $130,758
    From this org
    $130,758
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • ANDREW CLOUSTON

    SVP PROGRAMS & SERVICES

    Total calculated
    $152,921
    From this org
    $143,071
    From related orgs
    $0
    Other
    $9,850
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $140,951
    Bonus
    $2,120
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $9,850
    Filer's total
    $152,921

  • JOSE L SPINA

    DIRECTOR-ODP

    Total calculated
    $134,271
    From this org
    $134,271
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

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
2022
Filed
31 August 2023
IRS schema version
2022v5.0
Source object
202302439349301620

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