Nonprofit · EIN 27-1410019
ROCHESTER SAILING AND BOATING FOUNDATION INC
Tax-exempt · ROCHESTER, NY 14617
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $93,080 | $41,652 | $51,428 | $688,213 | $0 | $688,213 |
| December 31, 2024 | 990 | $372,024 | $31,812 | $340,212 | $635,114 | $9,045 | $626,069 |
| December 31, 2023 | 990-EZ | $65,020 | $29,094 | $35,926 | $287,991 | $9,892 | $278,099 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $27,136
- Program service revenue
- $11,200
- Investment income
- $25,334
- Net gain from sales of assets
- $20,641
- Net income from fundraising events
- $29,410
- Other revenue
- $29,410
Expenses
- Grants and similar amounts paid
- $5,543
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,140
- Depreciation
- $20,933
- Program services (functional)
- $31,419
- Management and general (functional)
- $9,438
- Fundraising (functional)
- $795
Balance sheet and other
- Total assets, start of year
- $635,114
- Total assets, end of year
- $688,213
- Total liabilities, end of year
- $0
- Net assets, end of year
- $688,213
- Land, buildings and equipment
- $211,280
- Net assets without donor restrictions
- $688,213
- Gross receipts
- $104,196
- Employees
- 0
- Volunteers
- 12
- Year formed
- 2009
- State of legal domicile
- NY
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK SHUMWAY III | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JOHN F D'AURZIO | VICE PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| NATALIE STEO | SECRETARY Trustee or director, Officer | 1 | $0 |
| PATRICIA LEVA | TREASURER Trustee or director, Officer | 1 | $0 |
| DONALD O CHESWORTH | DIRECTOR Trustee or director | 1 | $0 |
| JASON AYMERICH | DIRECTOR Trustee or director | 1 | $0 |
| CORY SERTL | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LANZ | DIRECTOR Trustee or director | 1 | $0 |
| BETSY LAWLESS | DIRECTOR Trustee or director | 1 | $0 |
| KRISTOFER WERNER | DIRECTOR Trustee or director | 1 | $0 |
| JASON EVANS | DIRECTOR Trustee or director | 1 | $0 |
| KATHY PEACH - JOINED DURING YEAR | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK SHUMWAY III | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JOHN F D'AURZIO | VICE PRESIDENT Trustee or director, Officer | 2.5 | $0 |
| NATALIE STEO | SECRETARY Trustee or director, Officer | 1 | $0 |
| PATRICIA LEVA | TREASURER Trustee or director, Officer | 1 | $0 |
| DONALD O CHESWORTH | DIRECTOR Trustee or director | 1 | $0 |
| JASON AYMERICH | DIRECTOR Trustee or director | 1 | $0 |
| CORY SERTL | DIRECTOR Trustee or director | 1 | $0 |
| JAMES LANZ | DIRECTOR Trustee or director | 1 | $0 |
| BETSY LAWLESS | DIRECTOR Trustee or director | 1 | $0 |
| KRISTOFER WERNER | DIRECTOR Trustee or director | 1 | $0 |
| JASON EVANS | DIRECTOR Trustee or director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK R SHUMWAY III | PRESIDENT | 20 | $0 |
| JOHN F D'AURZIO | VICE PRESIDENT | 15 | $0 |
| NATALIE STEO | SECRETARY | 10 | $0 |
| PATRICIA LEVA | TREASURER | 10 | $0 |
| DONALD O CHESWORTH | DIRECTOR | 10 | $0 |
| JASON AYMERICH | DIRECTOR | 10 | $0 |
| CORY SERTL | DIRECTOR | 10 | $0 |
| JAMES LANZ | DIRECTOR | 10 | $0 |
| BETSY LAWLESS | DIRECTOR | 10 | $0 |
| MICHAEL RAY | DIRECTOR - RESIGNED DURING YEAR | 10 | $0 |
| KRISTOFER WERNER | DIRECTOR | 10 | $0 |
| BOB BLAKELY | DIRECTOR - RESIGNED DURING YEAR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 5555 SAINT PAUL BLVD, ROCHESTER, NY 14617-1062
- In care of
- % FRANK SHUMWAY III
- Principal officer (990 for 2025)
- FRANK R SHUMWAY III, 5555 ST PAUL BLVD, ROCHESTER, NY 14617
- Signed the 990
- FRANK R SHUMWAY III, PRESIDENT
- Phone
- (585) 342-5511
- Return prepared by
- MENGEL METZGER BARR & CO LLP
Mission
THE FOUNDATION'S MISSION IS TO SUPPORT TRAINING IN BOATING, BOTH SAILING AND POWER. TO ENCOURAGE RACING THROUGH TRAINING AND COMPETITION, PROMOTE ECOLOGY AND THE PRESERVATION OT THE MARINE ENVIRONMENT IN THE COMMUNITY AND TO CONTRIBUTE TO MARITIME-RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THE ROCHESTER REGION.
Program accomplishments
- RAISED CAPITAL THROUGH CASH DONATIONS TO PURCHASE AND MAINTAIN BOATS THAT ARE LEASED TO LOCAL ORGANIZATION THAT PROVIDES SAILING INSTRUCTION TO 400 STUDENTS.Expenses $25,876 · revenue $11,200
- PROVIDE TO ORGANIZATIONS OUTSIDE THE LOCAL AREA CASH GRANTS TO ASSIST WITH THEIR SAILING PROGRAMS AND TO INDIVIDUALS FOR PARTICIPATING IN SAILING PROGRAMSExpenses $4,523 · grants $4,523
- THE PRESERVATION OF THE MARINE ENVIRONMENT IN THE COMMUNITY AND TO CONTRIBUTE TO MARITIME-RELATED CHARITABLE AND EDUCATIONAL ORGANIZATIONS IN THE ROCHESTER REGION.Expenses $1,020 · grants $1,020
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-1410019
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $688,213
- Income (IRS master file)
- $104,196
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $93,080 | $41,652 | $688,213 | IRS |
| 990 | December 2024 | $372,024 | $31,812 | $635,114 | IRS |
| 990-EZ | December 2023 | $65,020 | $29,094 | $287,991 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 27-1410019).
Questions about ROCHESTER SAILING AND BOATING FOUNDATION INC
- What is the EIN of ROCHESTER SAILING AND BOATING FOUNDATION INC?
- The employer identification number (EIN) of ROCHESTER SAILING AND BOATING FOUNDATION INC is 27-1410019.
- Is ROCHESTER SAILING AND BOATING FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to ROCHESTER SAILING AND BOATING FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCHESTER SAILING AND BOATING FOUNDATION INC 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 ROCHESTER SAILING AND BOATING FOUNDATION INC 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 ROCHESTER SAILING AND BOATING FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ROCHESTER SAILING AND BOATING FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names FRANK R SHUMWAY III.
- Who are the officers and directors of ROCHESTER SAILING AND BOATING FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does ROCHESTER SAILING AND BOATING FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $93,080, expenses of $41,652 and total assets of $688,213 at year end.
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All nonprofits in ROCHESTER · New York · Recreation and sports