Nonprofit · EIN 54-2192773
NORTH CAROLINA COMMUNITY SAILING
Also known as LAKE NORMAN COMMUNITY SAILING
Tax-exempt · HUNTERSVILLE, NC 28078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $257,533 | $245,437 | $12,096 | $293,217 | $0 | $293,217 |
| December 31, 2024 | 990 | $219,479 | $236,640 | -$17,161 | $271,817 | $0 | $271,817 |
| December 31, 2023 | 990 | $239,997 | $233,912 | $6,085 | $298,477 | $0 | $298,477 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,000
- Program service revenue
- $172,626
- Investment income
- $12,911
- Other revenue
- $54,996
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $112,294
- Salaries, compensation and benefits (total)
- $120,848
- Professional fundraising fees
- $0
- Occupancy
- $15,189
- Depreciation
- $7,305
- Program services (functional)
- $245,437
Balance sheet and other
- Total assets, start of year
- $271,817
- Total assets, end of year
- $293,217
- Total liabilities, end of year
- $0
- Net assets, end of year
- $293,217
- Land, buildings and equipment
- $47,542
- Net assets without donor restrictions
- $293,217
- Gross receipts
- $257,533
- Employees
- 2
- Year formed
- 2006
- State of legal domicile
- NC
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 |
|---|---|---|---|
| Smita Quinn | President Trustee or director, Officer, Key employee | 1 | $0 |
| Ken Cloaninger | Vice President/Secretary Trustee or director, Officer, Key employee | 1 | $0 |
| Chuck Maness | Treasurer Trustee or director, Officer, Key employee | 1 | $0 |
| Mark Ahlstrom | Compliance Officer Trustee or director, Officer, Key employee | 1 | $0 |
| David Rink | Board Member Trustee or director | 0.5 | $0 |
| Joey McMellon | Board Member Trustee or director | 0.5 | $0 |
| Thomas Franks | Board Member Trustee or director | 0.5 | $0 |
| Zane Whitley | Board Member Trustee or director | 0.5 | $0 |
| Kelly Kerbs | Board Member Trustee or director | 0.5 | $0 |
| Carol Sandke | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Smita Quinn | President Trustee or director, Officer, Key employee | 1 | $0 |
| Ken Cloaninger | Vice President/Secretary Trustee or director, Officer, Key employee | 1 | $0 |
| Chuck Maness | Treasurer Trustee or director, Officer, Key employee | 1 | $0 |
| Mark Ahlstrom | Compliance Officer Trustee or director, Officer, Key employee | 1 | $0 |
| David Rink | Board Member Trustee or director | 0.5 | $0 |
| Joey McMellon | Board Member Trustee or director | 0.5 | $0 |
| Thomas Franks | Board Member Trustee or director | 0.5 | $0 |
| Zane Whitley | Board Member Trustee or director | 0.5 | $0 |
| Kelly Kerbs | Board Member Trustee or director | 0.5 | $0 |
| Carol Sandke | Board Member Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LARRY VITEZ | PRESIDENT/TR Trustee or director, Officer | 1 | $0 |
| SMITA QUINN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| KEN CLOANINGER | BOARD MEMBER Trustee or director | 1 | $0 |
| DAVID RINK | BOARD MEMBER Trustee or director | 1 | $0 |
| CHUCK MANESS | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 15901 NC HWY 73, HUNTERSVILLE, NC 28078-0000
- In care of
- % CHUCK H MANESS
- Mailing address (990-N for 2007)
- 6525 morrison blvd, suite 108, charlotte NC 28211
- Principal officer (990 for 2025)
- Chuck H Maness, 15701 Hearthside Way, Huntersville, NC 28078
- Principal officer (990-N for 2007)
- lawrence david vitez, 6525 morrison blvd, suite 108, charlotte NC 28211
- Signed the 990
- Chuck H Maness, Treasurer
- Phone
- (704) 237-4341
- Website
- www.nccommunitysailing.com
- Return prepared by
- Maness CPA PC
Mission
The purpose of the organization is to provide affordable accessible and safe sailing and waterfront opportunities on Lake Norman for adults and youth.
Program accomplishments
- 1 Providing memberships and paid access to individuals Families for sailboats, paddleboards kayaks. 2 Teaching youth and addult sailing classes 3 Teaching ASA American Sailing Association 101 - Basic Keelboat certification 4 Teaching paddleboard classes.Expenses $245,437 · revenue $247,463
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 on file |
IRS record
- EIN
- 54-2192773
- 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
- 2007
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N30)
- Assets (IRS master file)
- $293,217
- Income (IRS master file)
- $257,533
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $257,533 | $245,437 | $293,217 | XML |
| 990 | December 2024 | $219,479 | $236,640 | $271,817 | XML |
| 990 | December 2023 | $239,997 | $233,912 | $298,477 | XML |
| 990 | December 2022 | $240,302 | $240,255 | $292,492 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2007 Officer: lawrence david vitez | December 31, 2007 | ≤ $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 54-2192773).
Questions about NORTH CAROLINA COMMUNITY SAILING
- What is the EIN of NORTH CAROLINA COMMUNITY SAILING?
- The employer identification number (EIN) of NORTH CAROLINA COMMUNITY SAILING is 54-2192773.
- Is NORTH CAROLINA COMMUNITY SAILING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to NORTH CAROLINA COMMUNITY SAILING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NORTH CAROLINA COMMUNITY SAILING 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 NORTH CAROLINA COMMUNITY 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 NORTH CAROLINA COMMUNITY 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 NORTH CAROLINA COMMUNITY SAILING?
- The 990 for the year ended December 31, 2025 names Chuck H Maness.
- Who are the officers and directors of NORTH CAROLINA COMMUNITY SAILING?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does NORTH CAROLINA COMMUNITY SAILING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $257,533, expenses of $245,437 and total assets of $293,217 at year end.
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