BALTIMORE COUNTY SAILING CENTER INCORPORATED (EIN 208994339) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

Colleen Crews

Phone

4103910196

Tax Period

2023-01-01 to 2023-12-31

BALTIMORE COUNTY SAILING CENTER INCORPORATED, founded in 2007, is a small nonprofit in the Recreation & Sports sector that reported $392K in total revenue in fiscal year 2023. The organization ran a surplus of $117K, a strong 30% operating margin.

Mission

The organization is a community sailing center dedicated to our mission of bringing people of all ages to the water and inspiring a life-long passion for boating.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $20,200

Program Service Revenue $365,683

Investment Income $2,001

Other Revenue $4,323

TOTAL REVENUE $392,207

Expense Breakdown

Grants Paid $0

Salaries & Benefits $135,503

Fundraising Expenses $0

Program Expenses $254,825

Other Expenses $139,625

TOTAL EXPENSES $275,128

Year-over-Year Comparison

	2023	2022	Change
Revenue	$392,207	$376,205	+0.0%
Expenses	$275,128	$296,856	-0.1%
Net Income	$117,079	$79,349	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Randy Dulin	President	20	Officer Director	$0	$0	$0
Angela Kozlowski	Vice President	5	Officer Director	$0	$0	$0
Colleen Crews	Treasurer	5	Officer Director	$0	$0	$0
Susan Davis	Secretary	5	Officer Director	$0	$0	$0
Doug Breakstone	Board Member	2	Director	$0	$0	$0
Zan Koldewey	Board Member	2	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$392,207	$275,128	$424,596	$117,079
2022	$376,205	$296,856	$362,320	$79,349
2021	$405,810	$293,735	$290,366	$112,075
2020	$206,989	$191,635	$189,399	$15,354
2019	$305,249	$323,340	$181,742	$-18,091
2018	$268,150	$308,538	$126,138	$-40,388

BALTIMORE COUNTY SAILING CENTER INCORPORATED