COMMUNITY SAILING SCHOOL FOUNDATION

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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

2022

Legal Domicile

Principal Officer

LYNN FRIKKER

Phone

2488928391

Tax Period

2025-01-01 to 2025-12-31

COMMUNITY SAILING SCHOOL FOUNDATION, founded in 2022, is a small nonprofit in the Education sector that reported $410K in total revenue in fiscal year 2025. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $83K, a strong 20% operating margin.

Mission

TO RECEIVE AND ADMINISTER FUNDS THROUGH PRIVATE DONATIONS AND FUNDRAISING FOR SAILING EDUCATION IN THE COMMUNITY; EXCLUSIVELY FOR THE PURPOSE OF RECEIVING AND ADMINISTERING FUNDS FOR THE PURPOSES SET FORTH IN IRC SECTION 501(C)(3).

Program Service Accomplishments

Program 1

Expenses: $326,715

COMMUNITY SAILING EDUCATION PROGRAM AND SAILING EDUCATION RESOURCE CENTER

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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 (2025)

Revenue Breakdown

Contributions & Grants $82,039

Program Service Revenue $318,490

Investment Income $9,458

Other Revenue $0

TOTAL REVENUE $409,987

Expense Breakdown

Grants Paid $0

Salaries & Benefits $196,654

Fundraising Expenses $0

Program Expenses $326,715

Other Expenses $130,061

TOTAL EXPENSES $326,715

Year-over-Year Comparison

	2025	2024	Change
Revenue	$409,987	$355,646	+0.2%
Expenses	$326,715	$357,289	-0.1%
Net Income	$83,272	$-1,643	-51.7%

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

$12,000

Total Directors

$102,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC ELLISON	EDUCATION DI	40.00	Director	$90,000	$0	$90,000
JULIE DZIUBA	TREASURER	2.00	Officer Director	$12,000	$0	$12,000
LYNN FRIKKER	CEO	N/A	Officer Director	$0	$0	$0
GREGG KITTINGER	PRESIDENT	N/A	Officer Director	$0	$0	$0
WILLIAM SANDERS	VICE PRESIDE	N/A	Director	$0	$0	$0
JAMIE STEWART	SECRETARY	N/A	Officer 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
2025	$409,987	$326,715	$140,177	$83,272
2024	$355,646	$357,289	$56,905	$-1,643
2023	$339,686	$281,138	$58,548	$58,548