Nonprofit · EIN 46-4393710
SAILING
Tax-exempt · GREENWOOD, IN 46142
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | -$151 | $8,685 | -$8,836 | $116,713 | $40,000 | $76,713 |
| December 31, 2024 | 990 | $7,143 | $7,061 | $82 | $85,549 | $0 | $85,549 |
| December 31, 2023 | 990 | $34,083 | $12,674 | $21,409 | $280,986 | $88,112 | $192,874 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- -$151
- Other revenue
- -$151
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $794
- Travel
- $1,000
- Depreciation
- $179
- Program services (functional)
- $8,685
Balance sheet and other
- Total assets, start of year
- $85,549
- Total assets, end of year
- $116,713
- Total liabilities, end of year
- $40,000
- Net assets, end of year
- $76,713
- Land, buildings and equipment
- $4,821
- Net assets without donor restrictions
- $83,511
- Net assets with donor restrictions
- -$6,798
- Gross receipts
- $4,890
- Employees
- 0
- Year formed
- 2013
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 |
|---|---|---|---|
| GREGORY DALLAS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| LINDA DALLAS | SECRETARY/TR Trustee or director, Officer | 2 | $0 |
| NATALIE KOHN | WEST COAST C Trustee or director | 1 | $0 |
| ROBERT KOHN | WEST COAST C Trustee or director | 1 | $0 |
| DANIELLE MANN | PUBLIC RELAT Trustee or director | 1 | $0 |
| WILLIAM WITTLIEF | EVENT COORDI Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY DALLAS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| LINDA DALLAS | SECRETARY/TR Trustee or director, Officer | 2 | $0 |
| NATALIE KOHN | WEST COAST C Trustee or director | 1 | $0 |
| ROBERT KOHN | WEST COAST C Trustee or director | 1 | $0 |
| DANIELLE MANN | PUBLIC RELAT Trustee or director | 1 | $0 |
| WILLIAM WITTLIEF | EVENT COORDI Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY DALLAS | PRESIDENT Trustee or director, Officer | 2 | $0 |
| LINDA DALLAS | SECRETARY/TR Trustee or director, Officer | 2 | $0 |
| NATALIE KOHN | WEST COAST C Trustee or director | 1 | $0 |
| ROBERT KOHN | WEST COAST C Trustee or director | 1 | $0 |
| DANIELLE MANN | PUBLIC RELAT Trustee or director | 1 | $0 |
| WILLIAM WITTLIEF | EVENT COORDI Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 340 LINDEN RIDGE TRL, GREENWOOD, IN 46142-9228
- In care of
- % GREGORY A DALLAS
- Mailing address (990-N for 2019)
- 340 LINDEN RIDGE TRAIL, Greenwood IN 46142
- Principal officer (990 for 2025)
- GREGORY DALLAS, 340 LINDEN RIDGE TRAIL, GREENWOOD, IN 46142
- Signed the 990
- GREGORY DALLAS, PRESIDENT
- Phone
- (317) 496-0511
- Return prepared by
- HAMMER & SWIGART CPAS INC
Mission
TO IDENTIFY CHILDREN BETWEEN AGES 5 AND 18 IN VARIOUS LOCAL COMMUNITIES ACROSS THE UNITED STATES WHOSE FAMILIES FIND THEMSELVES IN DIFFICULT SOCIAL OR ECONOMIC SITUATIONS. PROVIDE THESE STUDENTS WITH PROFESSIONAL EYE EXAM SERVICES AND, WHEN NECESSARY, A PAIR OF EYEGLASSES AT NO COST REGARDLESS OF THEIR FAMILY'S RACE, RELIGION, OR PARENTAL LIFESTYLE.
Program accomplishments
- A COMMUNITY-WIDE VISION CLINIC WAS HELD ON FEBRUARY 22, 2025 AT DR. KIRK HEARNE'S OFFICE LOCATED AT 130 NORTH STATE STREET; NORTH VERNON, IN 47265. SCHOOL-AGED CHILDREN RECEIVED FREE EYE EXAMS AND EYEGLASSSES, AS NECESSARY, AT NO COST TO THEM OR THEIR FAMILIES.Expenses $8,685
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
IRS record
- EIN
- 46-4393710
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $116,713
- Income (IRS master file)
- $4,890
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | -$151 | $8,685 | $116,713 | XML |
| 990 | December 2024 | $7,143 | $7,061 | $85,549 | XML |
| 990 | December 2023 | $34,083 | $12,674 | $280,986 | XML |
| 990 | December 2022 | $98,379 | $2,799 | $188,621 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2013 Officer: GREGORY A DALLAS | December 31, 2013 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-4393710).
Questions about SAILING
- What is the EIN of SAILING?
- The employer identification number (EIN) of SAILING is 46-4393710.
- Is SAILING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to SAILING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SAILING file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SAILING 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 SAILING 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 SAILING?
- The 990 for the year ended December 31, 2025 names GREGORY DALLAS.
- Who are the officers and directors of SAILING?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SAILING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of -$151, expenses of $8,685 and total assets of $116,713 at year end.
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