Community Sailing School Foundation

Tax-deductible

Bloomfld Hls, MI501(c)(3)Since 2022EducationEIN 92-2752412Revenue $410K in FY2025

On file with the IRScommunitysailingschool.org4684 Charing Cross Rd, 48304-3205 · Bloomfld Hls, MITax-exempt since Jul 2023Publicly supported — 509(a)(2)

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To receive and administer funds through private donations and fundraising for Sailing education in the Community; exclusively for the purpose of receiving and administering funds for the purposes set forth in irc section 501(c)(3).

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 18 volunteers and 18 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
2 of 3
filings with a surplus
Average surplus $47K a year · 13% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 31% of spending
Top officer’s pay higher than 78% of similar orgs
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$410K
+15% vs prior year
Spent
$327K
To programs
100%
Net assets
$140K
By yearFY2023–FY2025
Revenue
$410K
FY2025▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2023$340K
FY2024$356K
FY2025$410K
Expenses
$327K
FY2025▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2023$281K
FY2024$357K
FY2025$327K
Net assets
$140K
FY2025▲ +146%
Tap a bar for its year
Net assets by fiscal year
FY2023$59K
FY2024$57K
FY2025$140K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2023.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $327K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
Education Di
$90,000Pt VII · Sec A
Treasurer
$12,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Eric Ellison’s $90K as Education Di is at the 78th percentile of top reported officer pay among 1613 $100K–1M education 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023
Eric Ellison$90,000$90,000$77,139
Lynn Frikker—$30,000—
Julie Dziuba$12,000$12,000—

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 Community Sailing School Foundation 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

Funds sailing education through donations and fundraising.

Provided by the organization

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1 program · $327K · in their own filed words · FY2025
01

Community sailing education program and sailing education resource center

$327Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$410K
Ln 12
Fees for servicesLn 2g$318K
Gifts and grantsLn 1h$82K
Investment incomeLn 3$9K
Money outPt IX
$327K
Ln 25
Programscol B$327K
Owns and owesPt X
$140K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$140K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$82K
Noncash giftsLn 1g$35K
Fees for servicesLn 2g$318K
Investment incomeLn 3$9K
Gains on assetsLn 7$9K
Total revenueLn 12$410K
Assets in detailPt X, end of year
CashLn 1$19K
SavingsLn 2$41K
Cash and savings togetherLn 1–2$60K
Land, buildings, equipmentLn 10c$80K
Total assetsLn 16$140K
LiabilitiesLn 26$0
Net assetsLn 32$140K
OperationsPt I, VI
EmployeesI 518
VolunteersI 618
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
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$55K$60K
Land, buildings, equipmentLn 10c$2K$80K
Total assetsLn 16$57K$140K
LiabilitiesLn 26$0$0
Net assetsLn 32$57K$140K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$102K$102K
Other salaries and wagesLn 7$76K$76K
Payroll taxesLn 10$19K$19K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$31K$31K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$6K$6K
Information technologyLn 14$912$912
OccupancyLn 16$58K$58K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$18K$18K
Total functional expensesLn 25$327K$327K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $410K$327K$83K$140K 990 PDF
FY2024 $356K$357K−$2K$57K 990 PDF
FY2023 $340K$281K$59K$59K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $409,987 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $26,834$82,039
I-9 Program service revenuePrior year $307,329$318,490
I-10 Investment incomePrior year $21,483$9,458
I-11 Other revenue$0
I-12 Total revenuePrior year $355,646$409,987
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $181,994$196,654
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $175,295$130,061
I-18 Total expensesPrior year $357,289$326,715
I-19 Revenue less expensesPrior year −$1,643$83,272
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $409,987 across 7 lines filed
VIII-1f All other contributions, gifts and grants$82,039
VIII-1g Noncash contributions (included above)$35,000
VIII-1h Total contributions, gifts and grants$82,039
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $318,490$318,490
VIII-3 Investment incomeRelated to mission $208$208
VIII-7 Net gain or loss on sales of assetsRelated to mission $9,250$9,250
VIII-12 Total revenueRelated to mission $327,948$409,987
Part IX · Statement of functional expenses $326,715 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $102,000$102,000
IX-7 Other salaries and wagesPrograms $75,736$75,736
IX-10 Payroll taxesPrograms $18,918$18,918
IX-11c Accounting feesPrograms $2,800$2,800
IX-11g Other fees for servicesPrograms $30,636$30,636
IX-12 Advertising and promotionPrograms $8,040$8,040
IX-13 Office expensesPrograms $5,974$5,974
IX-14 Information technologyPrograms $912$912
IX-16 OccupancyPrograms $58,265$58,265
IX-22 Depreciation, depletion and amortizationPrograms $4,996$4,996
IX-23 InsurancePrograms $18,438$18,438
IX-25 Total functional expensesPrograms $326,715 · Management $0 · Fundraising $0$326,715
Part X · Balance sheet $140,177 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $12,146$19,412
X-2 Savings and temporary cash investmentsStart of year $43,068$40,761
X-10c Land, buildings and equipment, netStart of year $1,691$80,004
X-16 Total assetsStart of year $56,905$140,177
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $56,905$140,177
X-32 Total net assets or fund balancesStart of year $56,905$140,177
X-33 Total liabilities and net assetsStart of year $56,905$140,177
Part XI · Reconciliation of net assets $140,177 net assets at year end
XI-1 Total revenue$409,987
XI-2 Total expenses$326,715
XI-3 Revenue less expenses$83,272
XI-4 Net assets at start of year$56,905
XI-10 Net assets at end of year$140,177

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

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