Nonprofit · EIN 57-0724971
FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC
Tax-exempt · COLUMBIA, SC 29223
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $88,723 | $104,542 | -$15,819 | $125,917 | $6,565 | $119,352 |
| December 31, 2024 | 990-EZ | $105,378 | $90,945 | $14,433 | $153,161 | $17,990 | $135,171 |
| December 31, 2023 | 990-EZ | $80,721 | $79,676 | $1,045 | $136,203 | $15,465 | $120,738 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,146
- Membership dues
- $56,568
- Investment income
- $6,567
- Other revenue
- $21,442
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $40,540
- Printing, publications and postage
- $17,798
- Other expenses
- $46,204
Balance sheet and other
- Total assets, start of year
- $153,161
- Total assets, end of year
- $125,917
- Total liabilities, end of year
- $6,565
- Net assets, end of year
- $119,352
- Cash, savings and investments
- $125,917
- Gross receipts
- $88,723
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY CLAYPOOL | IMMEDIATE PAST COMMODORE | 4 | $0 |
| NINA CUMMINGS | PRESIDENT | 2 | $0 |
| BRUCE KITCHEN | FIRST VICE PRESIDENT | 2 | $0 |
| JIM COLEGROVE | SECOND VICE PRESIDENT | 2 | $0 |
| JAMES A LEGGETTE | COMMODORE | 2 | $0 |
| JIM COLEGROVE | SECRETARY/TREASURER | 2 | $0 |
| TIM MALLETTE | SCOT N' WATER EDITOR | 2 | $0 |
| MARK RIEFENHAUSER | FSSA MEASURER | 2 | $0 |
| DIANE KAMPF | WEBSITE EDITOR | 2 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL DUNHAM | IMMEDIATE PAST COMMODORE | 4 | $0 |
| JAMES A LEGGETTE | PRESIDENT | 2 | $0 |
| NINA CUMMINGS | FIRST VICE PRESIDENT | 2 | $0 |
| BRUCE KITCHEN | SECOND VICE PRESIDENT | 2 | $0 |
| NANCY CLAYPOOL | COMMODORE | 2 | $0 |
| JIM COLEGROVE | SECRETARY/TREASURER | 2 | $0 |
| TIM MALLETTE | SCOT N' WATER EDITOR | 2 | $0 |
| ROGER SHARP | CHIEF MEASURE | 2 | $0 |
| DIANE KAMPF | WEBSITE EDITOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BILL DUNHAM | IMMEDIATE PAST COMMODORE | 4 | $0 |
| JAMES A LEGGETTE | PRESIDENT | 2 | $0 |
| NINA CUMMINGS | FIRST VICE PRESIDENT | 2 | $0 |
| BRUCE KITCHEN | SECOND VICE PRESIDENT | 2 | $0 |
| NANCY CLAYPOOL | COMMODORE | 2 | $0 |
| JIM COLEGROVE | SECRETARY/TREASURER | 2 | $0 |
| TIM MALLETTE | SCOT N' WATER EDITOR | 2 | $0 |
| ROGER SHARP | CHIEF MEASURE | 2 | $0 |
| DIANE KAMPF | WEBSITE EDITOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1 WINDSOR CV STE 305, COLUMBIA, SC 29223-1833
- Signed the 990-EZ
- COURTNEY WALDRUP, EXECUTIVE DIRECTOR
- Phone
- (803) 252-5646
- Website
- HTTP://WWW.FSSA.COM
- Return prepared by
- MCGREGOR AND COMPANY LLP
Mission
THE ORGANIZATION FOSTERS SPORTS COMPETITION AMONG AMATEURS IN THE FORM OF SANCTIONED SAIL BOATRACING EVENTS.
Program accomplishments
- THE ORGANIZATION FOSTERS SPORTS COMPETITION AMONGAMATEURS IN THE FORM OF SANCTIONED SAIL BOAT RACINGEVENTS.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 57-0724971
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1982
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67Z)
- Assets (IRS master file)
- $125,917
- Income (IRS master file)
- $88,723
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $88,723 | $104,542 | $125,917 | IRS |
| 990-T | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | $105,378 | $90,945 | $153,161 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $80,721 | $79,676 | $136,203 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-T | 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 57-0724971).
Questions about FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC
- What is the EIN of FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC?
- The employer identification number (EIN) of FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC is 57-0724971.
- Is FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1982.
- Are donations to FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FLYING SCOT SAILING ASSOCIATION INTERNATIONAL 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 FLYING SCOT SAILING ASSOCIATION INTERNATIONAL 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 FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FLYING SCOT SAILING ASSOCIATION INTERNATIONAL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $88,723, expenses of $104,542 and total assets of $125,917 at year end.
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