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Nonprofit · EIN 23-7051509

WESTERN CAROLINA SAILING CLUB

Tax-exempt · ANDERSON, SC 29626

Financials

$290K$273K2023$301K$286K2024$287K$309K2025
Revenue Expenses · by fiscal year end
Financials of WESTERN CAROLINA SAILING CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$287,300$309,049-$21,749$420,931$20,273$400,658
December 31, 2024990$301,291$286,357$14,934$422,407$0$422,407
December 31, 2023990$289,844$272,945$16,899$407,473$0$407,473
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$175,375
Investment income
$7,342
Other revenue
$104,583

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$208,514
Management and general (functional)
$309,049

Balance sheet and other

Total assets, start of year
$422,407
Total assets, end of year
$420,931
Total liabilities, end of year
$20,273
Net assets, end of year
$400,658
Land, buildings and equipment
$72,125
Net assets without donor restrictions
$400,658
Gross receipts
$287,300
Employees
0
Year formed
1968
State of legal domicile
SC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
WERNER LEHMANNTREASURER
Officer
0$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
CHRIS SMUTZERSTEWARD
Trustee or director
0$0
WILL COOKSTEWARD
Trustee or director
0$0
PATRICK HOPPSTEWARD
Trustee or director
0$0
JEFF KAISNERSTEWARD
Trustee or director
0$0
MATTHEW BURNSSTEWARD
Trustee or director
0$0
ANNA KAY LORDSTEWARD
Trustee or director
0$0
TONY BOLONCOMMODORE
Officer
0$0
DACIA SCHRECENGOSTVICE COMMODORE
Officer
0$0
GARY STANSELLREAR COMMODORE
Officer
0$0
TED SAUVAINTREASURER
Officer
0$0
RAY GUIDISECRETARY
Officer
0$0
990 for the year ended December 31, 2023: 11 people
NameTitleHours / weekCompensation
PATRICK HOPPSTEWARD
Trustee or director
0$0
BEN GIBSONSTEWARD
Trustee or director
0$0
JEFF KAISNERSTEWARD
Trustee or director
0$0
ANNA KAY LORDSTEWARD
Trustee or director
0$0
MATTHEW BURNSSTEWARD
Trustee or director
0$0
SANDRA EUDYSTEWARD
Trustee or director
0$0
TONY BOLANVICE COMMODORE
Officer
0$0
ERIC SEYMOURCOMMODORE
Officer
0$0
DACIA SCHRECENGOSTREAR COMMODORE
Officer
0$0
DENISE SUDDERTHSECRETARY
Officer
0$0
TED SAUVAINTREASURER
Officer
0$0

Address and contacts

Address (IRS master file)
5200 WESTWIND WAY, ANDERSON, SC 29626-5645
In care of
% WERNER LEHMANN
Signed the 990
WERNER LEHMANN, TREASURER
Phone
(864) 293-6309
Return prepared by
TCB Tax and Bookkeeping LLC

Mission

PROMOTE THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS AND TEACHING SAILING TO CHILDREN AND ADULTS

990 for the year ended December 31, 2025

Program accomplishments

  • WESTERN CAROLINA SAILING CLUB IS A SOCIAL CLUB DEDICATED TO PROMOTING THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS, AND TEACHING SAILING TO CHILDREN AND ADULTS.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7051509
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1970
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$420,931
Income (IRS master file)
$287,300

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$287,300$309,049$420,931XML
990December 2024$301,291$286,357$422,407XML
990December 2023$289,844$272,945$407,473XML
990December 2022$269,978$226,220$390,574IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7051509).

Questions about WESTERN CAROLINA SAILING CLUB

What is the EIN of WESTERN CAROLINA SAILING CLUB?
The employer identification number (EIN) of WESTERN CAROLINA SAILING CLUB is 23-7051509.
Is WESTERN CAROLINA SAILING CLUB tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1970.
Are donations to WESTERN CAROLINA SAILING CLUB tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WESTERN CAROLINA SAILING CLUB file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of WESTERN CAROLINA SAILING CLUB due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WESTERN CAROLINA SAILING CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of WESTERN CAROLINA SAILING CLUB?
The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
How much revenue does WESTERN CAROLINA SAILING CLUB have?
On its 990 for the year ended December 31, 2025 it reported revenue of $287,300, expenses of $309,049 and total assets of $420,931 at year end.

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