WESTERN CAROLINA SAILING CLUB

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Phone

8642936309

Tax Period

2025-01-01 to 2025-12-31

WESTERN CAROLINA SAILING CLUB, founded in 1968, is a small nonprofit that reported $287K in total revenue in fiscal year 2025.

Mission

PROMOTE THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS AND TEACHING SAILING TO CHILDREN AND ADULTS

Program Service Accomplishments

Program 1

WESTERN CAROLINA SAILING CLUB IS A SOCIAL CLUB DEDICATED TO PROMOTING THE SPORT OF SAILING BY ORGANIZING AND CONDUCTING SAILING EVENTS, AND TEACHING SAILING TO CHILDREN AND ADULTS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $175,375

Investment Income $7,342

Other Revenue $104,583

TOTAL REVENUE $287,300

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $309,049

TOTAL EXPENSES $309,049

Year-over-Year Comparison

	2025	2024	Change
Revenue	$287,300	$301,291	0.0%
Expenses	$309,049	$286,357	+0.1%
Net Income	$-21,749	$14,934	-2.5%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

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
WERNER LEHMANN	TREASURER	0.00	Officer	$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
2025	$287,300	$309,049	$420,931	$-21,749
2024	$301,291	$286,357	$422,407	$14,934
2023	$289,844	$272,945	$407,473	$16,899
2022	$269,978	$226,220	$390,574	$43,758
2021	$244,043	$344,108	$346,817	$-100,065
2020	$220,065	$229,111	$446,636	$-9,046
2019	$221,074	$210,523	$455,682	$10,551
2018	$211,840	$281,922	$445,130	$-70,082
2018	$211,840	$281,922	$445,130	$-70,082