Community Boating Center

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Run by 22 volunteers and 16 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $251K a year · 21% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$104K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Looks good: 6.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $150K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$26K
0.9% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 12 voting members
Worth a look: 1 of 12 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+25% vs prior year
Spent
$1.2M
To programs
63%
Net assets
$2.8M
By yearFY2020–FY2025
Revenue
$1.9M
FY2025▲ +25%
Tap a bar for its year
Revenue by fiscal year
FY2020$677K
FY2021$974K
FY2022$873K
FY2023$1.2M
FY2024$1.5M
FY2025$1.9M
Expenses
$1.2M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$585K
FY2021$787K
FY2022$979K
FY2023$948K
FY2024$1.1M
FY2025$1.2M
Net assets
$2.8M
FY2025▲ +36%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.5M
FY2023$1.7M
FY2024$2.0M
FY2025$2.8M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1999.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $747K Management & general 32% · $376K Fundraising 5% · $54K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $104K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$104,345Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Seth L Muir’s $104K as Executive Director is at the 36th percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Seth L Muir$104,345$84,770$85,651$77,987$77,538$80,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Sail Sand Point executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Sail Sand Point is a recreation and sports nonprofit based in Seattle, WA.

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Provided by the organization

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3 programs · in their own filed words · FY2025
01

We provided camp for 507 youth sailors through camps at one location. We awarded 32 scholarships amounting to $21,000. Additionally, through our Leeway Program, we had 773 disadvantaged, at-risk and/or disable youth come sailing for the day. We awarded this group $16,733 in scholarships.

Pt IX · col B
02

We taught 566 adults to sail with 6 scholarships equalling $2,225. This is a wonderful opporunity for adults to get on the water and see the world from the aquatic environment of Lake Washington. These classes allow most students to then rent boats from us, thus having the chance to include their family and friends.

Pt IX · col B
03

Through Open Boating, our boat and SUP (Stand-Up Paddleboards) rental program we serviced 11,000 customers from April 14th to October 31st. This provides easy access to the water and serves our mission as well. We also allow for low cost storage of small boats and awarded $5,212 in scholarships for this program.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 8 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$911K
Other incomeLn 4–11$638K
Gifts and grantsLn 1h$224K
Money outPt IX
$1.2M
Ln 25
Programscol B$747K
Managementcol C$376K
Fundraisingcol D$54K
Owns and owesPt X
$2.8M
net assets · Ln 32
Cash and savingsLn 1–2$678K
Total assetsLn 16$2.8M
LiabilitiesLn 26$26K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$224K
Fees for servicesLn 2g$911K
Investment incomeLn 3$130K
Other incomeLn 4–11$638K
Gains on assetsLn 7$89K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$260K
SavingsLn 2$418K
Cash and savings togetherLn 1–2$678K
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$880K
Other assetsLn 15$68K
Total assetsLn 16$2.8M
LiabilitiesLn 26$26K
Net assetsLn 32$2.8M
OperationsPt I, VI
EmployeesI 516
VolunteersI 622
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$347K$678K
InvestmentsLn 11–13$1.1M$1.2M
Land, buildings, equipmentLn 10c$557K$880K
Total assetsLn 16$2.1M$2.8M
LiabilitiesLn 26$44K$26K
Net assetsLn 32$2.0M$2.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$102K$10K$46K$46K
Other salaries and wagesLn 7$500K$407K$93K
Pension plan contributionsLn 8$10K$7K$2K$767
Other employee benefitsLn 9$39K$27K$9K$3K
Payroll taxesLn 10$60K$42K$14K$5K
Other fees for servicesLn 11g$55K$55K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$6K$5K$766
Information technologyLn 14$22K$16K$7K
OccupancyLn 16$60K$10K$50K
TravelLn 17$7K$6K$1K
InterestLn 20$93$93
Depreciation, depletion and amortizationLn 22$89K$89K
InsuranceLn 23$81K$276$81K
Other expenses (24a–d)Ln 24$83K$79K$4K
All other expensesLn 24e$61K$48K$13K
Total functional expensesLn 25$1.2M$747K$376K$54K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.9M$1.2M$725K$2.8M 990 PDF
FY2024 $1.5M$1.1M$383K$2.0M 990 PDF
FY2023 $1.2M$948K$222K$1.7M 990 PDF
FY2022 $873K$979K−$106K$1.5M 990 PDF
FY2021 $974K$787K$187K$1.5M 990 PDF
FY2020 $677K$585K$93K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,903,129 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $194,770$224,064
I-9 Program service revenuePrior year $875,071$910,981
I-10 Investment incomePrior year $120,743$130,167
I-11 Other revenuePrior year $327,152$637,917
I-12 Total revenuePrior year $1,517,736$1,903,129
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $669,562$711,721
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $464,803$466,203
I-18 Total expensesPrior year $1,134,365$1,177,924
I-19 Revenue less expensesPrior year $383,371$725,205
Part VI · Governance 1 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members1
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,903,129 across 8 lines filed
Lines not itemized here account for $4,196 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$224,064
VIII-1h Total contributions, gifts and grants$224,064
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $910,981$910,981
VIII-3 Investment incomeRelated to mission $41,526$41,526
VIII-7 Net gain or loss on sales of assets$88,641
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $633,721$633,721
VIII-12 Total revenueRelated to mission $1,586,228 · Unrelated business $0 · Excluded from tax $0$1,903,129
Part IX · Statement of functional expenses $1,177,924 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $10,196 · Management $45,883 · Fundraising $45,884$101,963
IX-7 Other salaries and wagesPrograms $406,928 · Management $93,384$500,312
IX-8 Pension plan contributionsPrograms $6,958 · Management $2,324 · Fundraising $767$10,049
IX-9 Other employee benefitsPrograms $27,069 · Management $9,041 · Fundraising $2,979$39,089
IX-10 Payroll taxesPrograms $41,763 · Management $13,949 · Fundraising $4,596$60,308
IX-11g Other fees for servicesManagement $55,010$55,010
IX-12 Advertising and promotionPrograms $1,742$1,742
IX-13 Office expensesPrograms $5,040 · Management $766$5,806
IX-14 Information technologyPrograms $15,743 · Management $6,746$22,489
IX-16 OccupancyPrograms $10,189 · Management $49,753$59,942
IX-17 TravelPrograms $6,317 · Management $1,009$7,326
IX-20 InterestManagement $93$93
IX-22 Depreciation, depletion and amortizationPrograms $88,637$88,637
IX-23 InsurancePrograms $276 · Management $80,907$81,183
IX-24 Other expenses (24a–d)Programs $79,069 · Management $4,254$83,323
IX-24e All other expensesPrograms $47,529 · Management $13,123$60,652
IX-25 Total functional expensesPrograms $747,456 · Management $376,242 · Fundraising $54,226$1,177,924
Part X · Balance sheet $2,796,569 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $209,395$260,487
X-2 Savings and temporary cash investmentsStart of year $138,013$417,788
X-10c Land, buildings and equipment, netStart of year $556,548$879,861
X-11 Publicly traded securitiesStart of year $1,145,231$1,170,844
X-15 Other assetsStart of year $33,864$67,589
X-16 Total assetsStart of year $2,083,051$2,796,569
X-17 Accounts payable and accrued expensesStart of year $44,405$25,823
X-26 Total liabilitiesStart of year $44,405$25,823
X-27 Net assets without donor restrictionsStart of year $1,813,646$2,545,746
X-28 Net assets with donor restrictionsStart of year $225,000$225,000
X-32 Total net assets or fund balancesStart of year $2,038,646$2,770,746
X-33 Total liabilities and net assetsStart of year $2,083,051$2,796,569
Part XI · Reconciliation of net assets $2,770,746 net assets at year end
XI-1 Total revenue$1,903,129
XI-2 Total expenses$1,177,924
XI-3 Revenue less expenses$725,205
XI-4 Net assets at start of year$2,038,646
XI-9 Other changes in net assets$6,896
XI-10 Net assets at end of year$2,770,746

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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