WESTERN CAROLINA SAILING CLUB

EIN: 237051509

ANDERSON, SC

Total Revenue
$287,300
Total Expenses
$309,049
Total Assets
$420,931
Net Assets
$400,658
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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
1968
Legal Domicile
SC
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

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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%)

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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
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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

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Governance

Voting Members
11
Independent Members
11
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
1
$0
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
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
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