Nonprofit · EIN 57-0509887
COLUMBIA SAILING CLUB
Tax-exempt · COLUMBIA, SC 29202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $646,181 | $643,205 | $2,976 | $1,518,781 | $0 | $1,518,781 |
| December 31, 2024 | 990 | $576,823 | $577,034 | -$211 | $1,515,805 | $0 | $1,515,805 |
| December 31, 2023 | 990 | $683,692 | $563,216 | $120,476 | $1,516,016 | $0 | $1,516,016 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $278,548
- Membership dues
- $217,273
- Program service revenue
- $357,349
- Investment income
- $10,284
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,200
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $239,541
- Salaries, compensation and benefits (total)
- $239,541
- Professional fundraising fees
- $0
- Accounting fees
- $9,107
- Occupancy
- $62,601
- Depreciation
- $84,128
- Program services (functional)
- $597,817
- Management and general (functional)
- $45,388
Balance sheet and other
- Total assets, start of year
- $1,515,805
- Total assets, end of year
- $1,518,781
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,518,781
- Land, buildings and equipment
- $1,244,589
- Net assets without donor restrictions
- $1,474,500
- Net assets with donor restrictions
- $44,281
- Gross receipts
- $646,181
- Employees
- 27
- Year formed
- 1957
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Horton | Immediate PastCommodore Trustee or director, Officer | 3 | $0 |
| David Krausz | Commodore Trustee or director, Officer | 3 | $0 |
| Alex Smith | Secretary Trustee or director, Officer | 3 | $0 |
| Matt O'Conner | Vice Commodore Trustee or director, Officer | 3 | $0 |
| Allison Van Cleef | Treasurer Trustee or director, Officer | 3 | $0 |
| Stanley Hassinger | Rear Commodore Trustee or director, Officer | 1 | $0 |
| Hilarie Brush | Board of Stewards Trustee or director | 1 | $0 |
| Chuck Henderson | Board of Stewards Trustee or director | 1 | $0 |
| Keith McCook | Board of Stewards Trustee or director | 1 | $0 |
| Peter Liggett | Board of Stewards Trustee or director | 1 | $0 |
| Kim McGill | Board of Stewards Trustee or director | 1 | $0 |
| Michael Ettlemyer | Board of Stewards Trustee or director | 1 | $0 |
| Stone Crider | Board of Stewards Trustee or director | 1 | $0 |
| Andy Satler | Board of Stewards Trustee or director | 1 | $0 |
| Gaither Speaks | Board of Stewards Trustee or director | 1 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Regina Willoughby | Board of Stewards Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Horton | Commodore Trustee or director, Officer | 3 | $0 |
| Jerry Jowers | Immediate Past Commordore Trustee or director | 1 | $0 |
| Alex Smith | Secretary Trustee or director, Officer | 3 | $0 |
| Matt O'Conner | Rear Commodore Trustee or director, Officer | 3 | $0 |
| Alex Leichtle | Treasurer Trustee or director, Officer | 3 | $0 |
| Stanley Hassinger | Board of Stewards Trustee or director | 1 | $0 |
| Hilarie Brush | Board of Stewards Trustee or director | 1 | $0 |
| Benjamin Simons | Board of Stewards Trustee or director | 1 | $0 |
| Amy Howard | Board of Stewards Trustee or director | 1 | $0 |
| David Krausz | Vice Commodore Trustee or director, Officer | 3 | $0 |
| Kim McGill | Board of Stewards Trustee or director | 1 | $0 |
| Michael Ettlemyer | Board of Stewards Trustee or director | 1 | $0 |
| Stone Crider | Board of Stewards Trustee or director | 1 | $0 |
| Allison Van Cleef | Board of Stewards Trustee or director | 1 | $0 |
| Gaither Speaks | Board of Stewards Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Rich Horton | Vice Commodore Trustee or director, Officer | 3 | $0 |
| Margaret Clarkson | Immediate Past Commordore Trustee or director | 1 | $0 |
| Alex Smith | Secretary Trustee or director, Officer | 3 | $0 |
| Jerry Jowers | Commodore Trustee or director, Officer | 3 | $0 |
| Bradley Anderson | Treasurer Trustee or director, Officer | 3 | $0 |
| Stanley Hassinger | Board of Stewards Trustee or director | 1 | $0 |
| Charles Bumgardner | Board of Stewards Trustee or director | 1 | $0 |
| Benjamin Simons | Board of Stewards Trustee or director | 1 | $0 |
| Amy Howard | Board of Stewards Trustee or director | 1 | $0 |
| David Krausz | Rear Commodore Trustee or director, Officer | 3 | $0 |
| Kim McGill | Board of Stewards Trustee or director | 1 | $0 |
| Steve Szymanski ll | Board of Stewards Trustee or director | 1 | $0 |
| Stone Crider | Board of Stewards Trustee or director | 1 | $0 |
| Allison Van Cleef | Board of Stewards Trustee or director | 1 | $0 |
| Walter Everett | Board of Stewards Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 922, COLUMBIA, SC 29202-0922
- In care of
- % ALLISON VAN CLEEF
- Principal officer (990 for 2025)
- Alan Leichtle, PO Box 922, Columbia, SC 29202
- Signed the 990
- Allison Van Cleef, Treasurer
- Phone
- (803) 781-4518
- Website
- www.columbiasailingclub.org
- Return prepared by
- Gary W Ballowe CPA
Mission
To further interest and activities in sailing to educate and train the community in the science of seamanship, navigation and boating safety through races, regattas, camps and classes and youth sailing programs.
Program accomplishments
- To further interest and activities in sailing.Expenses $597,817 · grants $1,200 · revenue $357,349
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
- 57-0509887
- 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)
- $1,518,781
- Income (IRS master file)
- $646,181
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $646,181 | $643,205 | $1,518,781 | IRS |
| 990 | December 2024 | $576,823 | $577,034 | $1,515,805 | IRS |
| 990 | December 2023 | $683,692 | $563,216 | $1,516,016 | XML |
| 990 | December 2022 | $568,717 | $474,645 | $1,612,084 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 57-0509887).
Questions about COLUMBIA SAILING CLUB
- What is the EIN of COLUMBIA SAILING CLUB?
- The employer identification number (EIN) of COLUMBIA SAILING CLUB is 57-0509887.
- Is COLUMBIA SAILING CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1970.
- Are donations to COLUMBIA SAILING CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COLUMBIA 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 COLUMBIA 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 COLUMBIA 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 is the principal officer of COLUMBIA SAILING CLUB?
- The 990 for the year ended December 31, 2025 names Alan Leichtle.
- Who are the officers and directors of COLUMBIA SAILING CLUB?
- The 990 for the year ended December 31, 2025 lists 16 people; 0 received compensation from the organization.
- How much revenue does COLUMBIA SAILING CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $646,181, expenses of $643,205 and total assets of $1,518,781 at year end.
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