{"success":true,"data":{"_id":580833351,"filings":[{"Organization":{"value":null,"Person":["IAN BUCKLEY","BOB DAMEN","TONY COY","MIKE WALSH","MARK YARBROUGH","TIM BUSS","RICHARD MAYNE","BOB CENTERS","BOBBY JOYNER","RHONDA HATCHER","BECKY HOPKINS","BOB HAGLER","JIM CLAFFEY","GORDON MEEK"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR/BOO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,5.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,9000,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,9000,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2014,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":7,"Total Gross UBI":93,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":306876,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":311685,"Total revenue":{"value":311685,"ALL OTHER PROGRAMS":253446,"SAILING AND SAFETY CLASSES":32751,"SAILING EVENT PROGRAMS":25488},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-4809,"Investment income total":93,"Net investment gain":-4902,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":290320,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":84785,"Current officers":9000,"Disqualified persons":0,"Other salaries and wages":70449,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5336},"Other expenses":{"value":205535,"Management services":0,"Legal":30,"Accounting":2400,"Lobbying services":0,"Investment management fees":0,"Other services":14053,"Advertising":0,"Office expenses":7936,"Information technology":344,"Royalties":0,"Occupancy":47690,"Travel":3354,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":73881,"Insurance":2942,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":52905,"SAILING EVENT SUPPLIES &":33484,"REPAIRS AND MAINTENANCE":13944,"SAILING CLASS SUPPLIES &":3878,"DUES & SUBSCRIPTIONS":1599},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":278739,"Management And General Expenses":11581,"Fundraising Expenses":0}},"Assets":{"value":740979,"Non-interest bearing cash":25471,"Savings and temp cash investments":65192,"Pledges and grants receivable":0,"Accounts receivable":3581,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8770,"Land, building, equipment":637965,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":79167,"Sum of Total Liabilities":0,"Accounts payable, accrued":11203,"Grants payable":0,"Deferred, revenue":67964,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":661812,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":661812,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9601095343069717,"percentile":0.8599933136232911},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05395012969407839,"percentile":0.5337011041480398},"Liabilities to Assets Ratio":{"score":0.10684108456514962,"percentile":0.319015646482573},"Operating Reserve Ratio":{"score":2.5522836869661063,"percentile":0.6761943948366486},"Officer Compensation Ratio":{"score":0.03100027555800496,"percentile":0.8545674409427476},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7568300225448742,"percentile":0.9241392109364422}},"source_xml":"201503209349302420_public.xml"},{"Organization":{"value":null,"Person":["TIM SPARKS","BOB DAMEN","ALLISON MCMULLEN","JIM NEUMAN","MARK YARBOURGH","KEVIN KILCHENSTEIN"],"Title":["COMMODORE","VICE COMMODO","SECRETARY","TREASURER","REAR COMMODO","PAST COMMODO"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2024,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM SPARKS","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":17,"Total Gross UBI":2673,"Net unrelated business taxable income":1673,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":450157,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":447484,"Total revenue":{"value":447484,"ALL OTHER PROGRAMS":335794,"SAILING EVENT PROGRAMS":61610,"SAILING AND SAFETY CLASSES":50080},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2673,"Investment income total":2673,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":443601,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":76382,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":70577,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5805},"Other expenses":{"value":367219,"Management services":0,"Legal":0,"Accounting":2150,"Lobbying services":0,"Investment management fees":0,"Other services":17292,"Advertising":0,"Office expenses":12786,"Information technology":10816,"Royalties":0,"Occupancy":44128,"Travel":1151,"Conferences and meetings":0,"Interest":2487,"Payments to affiliates":0,"Depreciation and depletion":100196,"Insurance":18861,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":157352,"REPAIRS AND MAINTENANCE":85272,"SAILING EVENT SUPPLIES &":61285,"SAILING CLASS SUPPLIES &":10795},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":427341,"Management And General Expenses":16260,"Fundraising Expenses":0}},"Assets":{"value":1222763,"Non-interest bearing cash":44822,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":14144,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3706,"Land, building, equipment":674710,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":485381},"Liabilities":{"value":477106,"Sum of Total Liabilities":0,"Accounts payable, accrued":23628,"Grants payable":0,"Deferred, revenue":4761,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":448717,"Other liabilities":0},"Fund balance":{"value":745657,"Net assets without donor restriction":745657,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.963345438806495,"percentile":0.8646171847937293},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.01456380773818912,"percentile":0.4377021606671233},"Liabilities to Assets Ratio":{"score":0.3901868146157514,"percentile":0.16795469927060647},"Operating Reserve Ratio":{"score":2.756447798810192,"percentile":0.6938058416101501},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0470615365052801,"percentile":0.5201555097210714},"Revenue Growth":{"score":0.043783308874397145,"percentile":0.5794569818281894},"Asset Growth":{"score":0.03118113724366907,"percentile":0.4508533775257393},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6651131443542664,"percentile":0.7776938286527252}},"source_xml":"202513189349307206_public.xml"},{"Organization":{"value":null,"Person":["DAN FODERA","JIM CLAFFEY","JEFF ANNIS","MIKE WALSH","TIM TYLER","ROCKY KIGHT","DAVID POSS","MIKE CARSTENSEN","ELI PUTNAM","HARRY GARCIA","PALMER RUSSELL","CANDICE DERMODY","CHUM BALK","DON BRIGDON"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2017,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":5,"Total Gross UBI":24,"Net unrelated business taxable income":null,"Number of employees":5,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":324982,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":325511,"Total revenue":{"value":325511,"ALL OTHER PROGRAMS":260686,"SAILING AND SAFETY CLASSES":36019,"SAILING EVENT PROGRAMS":28806},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-529,"Investment income total":24,"Net investment gain":-553,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":300263,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":42604,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":39340,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3264},"Other expenses":{"value":257659,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":41932,"Advertising":0,"Office expenses":11252,"Information technology":331,"Royalties":0,"Occupancy":49285,"Travel":1349,"Conferences and meetings":0,"Interest":112,"Payments to affiliates":0,"Depreciation and depletion":70474,"Insurance":2665,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":78459,"REPAIRS AND MAINTENANCE":42106,"SAILING EVENT SUPPLIES &":30361,"SAILING CLASS SUPPLIES &":4414,"OTHER EXPENSES":1578},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":288863,"Management And General Expenses":11400,"Fundraising Expenses":0}},"Assets":{"value":782882,"Non-interest bearing cash":152542,"Savings and temp cash investments":30268,"Pledges and grants receivable":0,"Accounts receivable":5322,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9075,"Land, building, equipment":585675,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":50341,"Sum of Total Liabilities":0,"Accounts payable, accrued":5153,"Grants payable":0,"Deferred, revenue":45188,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":732541,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":732541,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9620332841542248,"percentile":0.8627510412219151},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07606267424041947,"percentile":0.5794181767342025},"Liabilities to Assets Ratio":{"score":0.06430215536951929,"percentile":0.36673819672158015},"Operating Reserve Ratio":{"score":2.6073209153308934,"percentile":0.6811803909213321},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.013431578947368421,"percentile":0.2779102160152391},"Revenue Growth":{"score":0.01593585331756103,"percentile":0.4440775945021223},"Asset Growth":{"score":0.020918891704968356,"percentile":0.40773746525973925},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6567461948074989,"percentile":0.7580485334823353}},"source_xml":"201812199349301121_public.xml"},{"Organization":{"value":null,"Person":["ELI PUTNAM","JEFF ANNIS","KIM BAGNONI","MIKE WALSH","KAYE WINGARD","MARK YARBROUGH","STEVE PERUN","MICHAEL GAINES","SCOTT MITCHELL","DAVID MOSIER","GREG POTEET","JEFF POPE","KEVIN KILCHENSTEIN","TONY COY"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2019,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":344924,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":342459,"Total revenue":{"value":342459,"ALL OTHER PROGRAMS":274603,"SAILING AND SAFETY CLASSES":44030,"SAILING EVENT PROGRAMS":23826},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2465,"Investment income total":0,"Net investment gain":2465,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":363019,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":29409,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":27114,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2295},"Other expenses":{"value":333610,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":45888,"Advertising":0,"Office expenses":14048,"Information technology":875,"Royalties":0,"Occupancy":54874,"Travel":1124,"Conferences and meetings":0,"Interest":12568,"Payments to affiliates":0,"Depreciation and depletion":91923,"Insurance":2146,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":108364,"REPAIRS AND MAINTENANCE":66203,"SAILING EVENT SUPPLIES &":33134,"SAILING CLASS SUPPLIES &":5091,"OTHER EXPENSES":3936},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":351619,"Management And General Expenses":11400,"Fundraising Expenses":0}},"Assets":{"value":984097,"Non-interest bearing cash":99182,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":6430,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3906,"Land, building, equipment":874579,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":257362,"Sum of Total Liabilities":0,"Accounts payable, accrued":8853,"Grants payable":0,"Deferred, revenue":27191,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":221318,"Other liabilities":0},"Fund balance":{"value":726735,"Net assets without donor restriction":726735,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9685966850219961,"percentile":0.8723014830866893},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05246083195138639,"percentile":0.28153543364055406},"Liabilities to Assets Ratio":{"score":0.2615209679533623,"percentile":0.21894546837027823},"Operating Reserve Ratio":{"score":2.7108691280621677,"percentile":0.6900614943558937},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.01756284344898129,"percentile":0.39440540325158246},"Revenue Growth":{"score":0.01681463252081579,"percentile":0.44854082659103084},"Asset Growth":{"score":0.05977203026815887,"percentile":0.5629244143324025},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6220703624553687,"percentile":0.6684507966689751}},"source_xml":"202043179349306944_public.xml"},{"Organization":{"value":null,"Person":["KIM BAGNONI","KEVIN KILCHENSTEIN","ELI PUTNAM","DAVID MOSIER","BRENDA RENICK","MARK YARBOURGH"],"Title":["COMMODORE","VICE COMMODO","PAST COMMODO","TREASURER","SECRETARY","REAR COMMODO"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2022,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID MOSIER","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":433601,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":433601,"Total revenue":{"value":433601,"ALL OTHER PROGRAMS":332376,"SAILING AND SAFETY CLASSES":54645,"SAILING EVENT PROGRAMS":46580},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":420715,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":64818,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":59634,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5184},"Other expenses":{"value":355897,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":20135,"Advertising":0,"Office expenses":9981,"Information technology":11502,"Royalties":0,"Occupancy":38367,"Travel":2597,"Conferences and meetings":0,"Interest":4635,"Payments to affiliates":0,"Depreciation and depletion":96920,"Insurance":16772,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":153188,"REPAIRS AND MAINTENANCE":82568,"SAILING EVENT SUPPLIES &":64511,"SAILING CLASS SUPPLIES &":6109},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":403135,"Management And General Expenses":17580,"Fundraising Expenses":0}},"Assets":{"value":901621,"Non-interest bearing cash":95654,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4419,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3287,"Land, building, equipment":792432,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5829},"Liabilities":{"value":135730,"Sum of Total Liabilities":0,"Accounts payable, accrued":19541,"Grants payable":0,"Deferred, revenue":8375,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":107814,"Other liabilities":0},"Fund balance":{"value":765891,"Net assets without donor restriction":765891,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.958213992845513,"percentile":0.8572565313011045},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.029718566147218295,"percentile":0.47715756420992694},"Liabilities to Assets Ratio":{"score":0.15053997189506454,"percentile":0.28313959585928655},"Operating Reserve Ratio":{"score":2.1430683479314974,"percentile":0.6338785015093187},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03635958683421284,"percentile":0.47640361919141455},"Revenue Growth":{"score":0.0361434817876045,"percentile":0.5442853019344872},"Asset Growth":{"score":0.033243323624049054,"percentile":0.4594929891469365},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.665212064494566,"percentile":0.7779200113271323}},"source_xml":"202313199349324426_public.xml"},{"Organization":{"value":null,"Person":["ELI PUTNAM","DANIEL FEDORA","KIM BAGNONI","DAVID MOSIER","BRENDA RENICK","MARK YARBROUGH","STEVE PERUN","MICHAEL GAINES","MIKE WALSH","TIM SPARKS","BOB RICKERMAN","GREG POTEET","JEFF POPE","KEVIN KILCHENSTEIN"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2020,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAVID MOSIER","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":356989,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":354004,"Total revenue":{"value":354004,"ALL OTHER PROGRAMS":284122,"SAILING AND SAFETY CLASSES":39705,"SAILING EVENT PROGRAMS":30177},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2985,"Investment income total":0,"Net investment gain":2985,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":355626,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":45273,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":41794,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3479},"Other expenses":{"value":310353,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":27721,"Advertising":0,"Office expenses":14673,"Information technology":1759,"Royalties":0,"Occupancy":55786,"Travel":2119,"Conferences and meetings":0,"Interest":10066,"Payments to affiliates":0,"Depreciation and depletion":94407,"Insurance":1080,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":100942,"REPAIRS AND MAINTENANCE":64058,"SAILING EVENT SUPPLIES &":31730,"SAILING CLASS SUPPLIES &":3097,"OTHER EXPENSES":2057},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":344226,"Management And General Expenses":11400,"Fundraising Expenses":0}},"Assets":{"value":934313,"Non-interest bearing cash":103219,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":4415,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3066,"Land, building, equipment":823613,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":206215,"Sum of Total Liabilities":0,"Accounts payable, accrued":12091,"Grants payable":0,"Deferred, revenue":23991,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":170133,"Other liabilities":0},"Fund balance":{"value":728098,"Net assets without donor restriction":728098,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.967943851124496,"percentile":0.8713365905923486},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0038180448137057443,"percentile":0.4069907568846464},"Liabilities to Assets Ratio":{"score":0.2207129730614901,"percentile":0.2394943816542206},"Operating Reserve Ratio":{"score":2.627234791606913,"percentile":0.6829246407675912},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.023984044698629692,"percentile":0.42253948368510397},"Revenue Growth":{"score":0.021317644827193605,"percentile":0.47138584448231463},"Asset Growth":{"score":0.04831663641754945,"percentile":0.5202604443669402},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.647665055777948,"percentile":0.7358802315742614}},"source_xml":"202113089349303811_public.xml"},{"Organization":{"value":null,"Person":["TONY COY","IAN BUCKLEY","JIM CLAFFEY","MIKE WALSH","SIOBHAN MALEY","TIM BUSS","RICHARD MAYNE","BOB CENTERS","ELI PUTNAM","RHONDA HATCHER","CHUCK FREMAUX","DAN FODERA","JOHN DEMYAN","JOSH WHITE"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR/BOO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,9000,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,9000,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2015,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":8,"Total Gross UBI":27,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":310765,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":315879,"Total revenue":{"value":315879,"ALL OTHER PROGRAMS":259104,"SAILING AND SAFETY CLASSES":33543,"SAILING EVENT PROGRAMS":23232},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-5114,"Investment income total":27,"Net investment gain":-5141,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":305073,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":57745,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":52349,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5396},"Other expenses":{"value":247328,"Management services":0,"Legal":30,"Accounting":2400,"Lobbying services":0,"Investment management fees":0,"Other services":43144,"Advertising":0,"Office expenses":6975,"Information technology":298,"Royalties":0,"Occupancy":51000,"Travel":3224,"Conferences and meetings":0,"Interest":1474,"Payments to affiliates":0,"Depreciation and depletion":78269,"Insurance":3615,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56899,"SAILING EVENT SUPPLIES &":33753,"REPAIRS AND MAINTENANCE":20988,"DUES & SUBSCRIPTIONS":1158,"SAILING CLASS SUPPLIES &":1000},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":302508,"Management And General Expenses":2565,"Fundraising Expenses":0}},"Assets":{"value":789239,"Non-interest bearing cash":34188,"Savings and temp cash investments":30219,"Pledges and grants receivable":0,"Accounts receivable":1996,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":8466,"Land, building, equipment":714370,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":121735,"Sum of Total Liabilities":0,"Accounts payable, accrued":1198,"Grants payable":0,"Deferred, revenue":50944,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":69593,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":667504,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":667504,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9915921762987875,"percentile":0.9087011511846165},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018316090936881566,"percentile":0.44785852100779366},"Liabilities to Assets Ratio":{"score":0.15424351812315407,"percentile":0.2804424703351015},"Operating Reserve Ratio":{"score":2.587049656967349,"percentile":0.6793615693923863},"Officer Compensation Ratio":{"score":0.02950113579372806,"percentile":0.8624588348887717},"Program Expense Growth":{"score":-0.005086483182635251,"percentile":0.3039046239034928},"Revenue Growth":{"score":0.01051529216014439,"percentile":0.41743146620617716},"Asset Growth":{"score":0.03876948348044995,"percentile":0.4823124306281185},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6587795087336934,"percentile":0.7628955621999355}},"source_xml":"201633209349304428_public.xml"},{"Organization":{"value":null,"Person":["KEVIN KILCHENSTEIN","TIM SPARKS","DAN WEST","ALLISON MCMULLEN","MARK YARBOURGH"],"Title":["COMMODORE","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO"],"Hours":[10.0,10.0,10.0,10.0,5.0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2023,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DAN WEST","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":469012,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":468872,"Total revenue":{"value":468872,"ALL OTHER PROGRAMS":335142,"SAILING EVENT PROGRAMS":71688,"SAILING AND SAFETY CLASSES":62042},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":140,"Investment income total":140,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":495802,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":81184,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":73015,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":8169},"Other expenses":{"value":414618,"Management services":0,"Legal":0,"Accounting":7275,"Lobbying services":0,"Investment management fees":0,"Other services":19800,"Advertising":0,"Office expenses":17799,"Information technology":13589,"Royalties":0,"Occupancy":40048,"Travel":1998,"Conferences and meetings":0,"Interest":51,"Payments to affiliates":0,"Depreciation and depletion":101458,"Insurance":19447,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":193153,"REPAIRS AND MAINTENANCE":104865,"SAILING EVENT SUPPLIES &":81515,"SAILING CLASS SUPPLIES &":6773},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":473180,"Management And General Expenses":22622,"Fundraising Expenses":0}},"Assets":{"value":798314,"Non-interest bearing cash":28604,"Savings and temp cash investments":60140,"Pledges and grants receivable":0,"Accounts receivable":445,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":1892,"Land, building, equipment":702972,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4261},"Liabilities":{"value":59213,"Sum of Total Liabilities":0,"Accounts payable, accrued":16764,"Grants payable":0,"Deferred, revenue":5652,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":36797,"Other liabilities":0},"Fund balance":{"value":739101,"Net assets without donor restriction":739101,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9543729149942921,"percentile":0.851762826967849},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05712007368681398,"percentile":0.27472573608340795},"Liabilities to Assets Ratio":{"score":0.07417256868851103,"percentile":0.35382960279106507},"Operating Reserve Ratio":{"score":1.6101467924695745,"percentile":0.5579806958366569},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.049080900810199585,"percentile":0.527936565607056},"Revenue Growth":{"score":0.044364308347123474,"percentile":0.5821133076379725},"Asset Growth":{"score":0.019277920795949432,"percentile":0.4007887122083577},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6337364539199521,"percentile":0.7001797662299067}},"source_xml":"202423209349323452_public.xml"},{"Organization":{"value":null,"Person":["RICHARD MAYNE","TONY COY","BOB WILLIAMS","DARRELL BRAGG","JIM CLAFFEY","BECKY HOPKINS","BOB HAGLER","GORDON MEEK","ROB SHERMAN","BOB DAMEN","MIKE WALSH","TIM BUSS","IAN BUCKLEY","RHONDA HATCHER"],"Title":["GOVERNOR/BOO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","PAST COMMODO","COMMODORE","TREASURER","REAR COMMODO","VICE COMMODO","SECRETARY"],"Hours":[2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0,10.0,10.0,5.0,10.0,2.0],"Total Compensation":[9000,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[9000,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2013,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":9,"Total Gross UBI":92,"Net unrelated business taxable income":null,"Number of employees":9,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":304302,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":304210,"Total revenue":{"value":304210,"ALL OTHER PROGRAMS":236437,"SAILING AND SAFETY CLASSES":37913,"SAILING EVENT PROGRAMS":29860},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":92,"Investment income total":92,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":317160,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":86025,"Current officers":9000,"Disqualified persons":0,"Other salaries and wages":70336,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":6689},"Other expenses":{"value":231135,"Management services":0,"Legal":0,"Accounting":2350,"Lobbying services":0,"Investment management fees":0,"Other services":11433,"Advertising":0,"Office expenses":12970,"Information technology":413,"Royalties":0,"Occupancy":42547,"Travel":4175,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":78059,"Insurance":3017,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":76171,"SAILING EVENT SUPPLIES &":39849,"REPAIRS AND MAINTENANCE":31152,"SAILING CLASS SUPPLIES &":4011,"DUES & SUBSCRIPTIONS":1159},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":305515,"Management And General Expenses":11645,"Fundraising Expenses":0}},"Assets":{"value":730800,"Non-interest bearing cash":22306,"Savings and temp cash investments":100099,"Pledges and grants receivable":0,"Accounts receivable":3957,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":7052,"Land, building, equipment":597386,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":85544,"Sum of Total Liabilities":0,"Accounts payable, accrued":4199,"Grants payable":0,"Deferred, revenue":81345,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":645256,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":645256,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9632835162063312,"percentile":0.8645303827346476},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04225407654238224,"percentile":0.29759639870470433},"Liabilities to Assets Ratio":{"score":0.1170552818828681,"percentile":0.30979089134805887},"Operating Reserve Ratio":{"score":2.304199772985244,"percentile":0.6518167298841876},"Officer Compensation Ratio":{"score":0.028376844494892167,"percentile":0.8684318357527324},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7041907094067985,"percentile":0.8556748553060836}},"source_xml":"201413019349300896_public.xml"},{"Organization":{"value":null,"Person":["JEFF ANNIS","DAN FODERA","ELI PUTNAM","MIKE WALSH","TIM TYLER","ROCKY KIGHT","STEVE PERUN","MICHAEL GAINES","KIM BAGNONI","MARJ BROSSEAU","PALMER RUSSELL","CANDICE DERMODY","TIM BUSS","DON BRIGDON"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2018,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":4,"Total Gross UBI":9,"Net unrelated business taxable income":null,"Number of employees":4,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":313514,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":321491,"Total revenue":{"value":321491,"ALL OTHER PROGRAMS":266537,"SAILING AND SAFETY CLASSES":32679,"SAILING EVENT PROGRAMS":22275},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-8414,"Investment income total":9,"Net investment gain":-8423,"Income from invest bond proceeds":0},"Other revenues":{"value":437,"Other total":437,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":301225,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":44640,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":41300,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3340},"Other expenses":{"value":256585,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":21314,"Advertising":0,"Office expenses":14991,"Information technology":252,"Royalties":0,"Occupancy":49909,"Travel":1464,"Conferences and meetings":0,"Interest":2426,"Payments to affiliates":0,"Depreciation and depletion":73586,"Insurance":2607,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":88236,"SAILING EVENT SUPPLIES &":45117,"REPAIRS AND MAINTENANCE":31446,"SAILING CLASS SUPPLIES &":9900,"OTHER EXPENSES":1773},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":289825,"Management And General Expenses":11400,"Fundraising Expenses":0}},"Assets":{"value":1068850,"Non-interest bearing cash":118989,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":5016,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10873,"Land, building, equipment":933972,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":324020,"Sum of Total Liabilities":0,"Accounts payable, accrued":19238,"Grants payable":0,"Deferred, revenue":34782,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":270000,"Other liabilities":0},"Fund balance":{"value":744830,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":744830,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9621545356461118,"percentile":0.8629256523245229},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03919761158991305,"percentile":0.5002043133451363},"Liabilities to Assets Ratio":{"score":0.3031482434392104,"percentile":0.20043798844048094},"Operating Reserve Ratio":{"score":3.5483442609345173,"percentile":0.746467393885405},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.007637880776744502,"percentile":0.29556015804613706},"Revenue Growth":{"score":0.009588870622294124,"percentile":0.4129839122628575},"Asset Growth":{"score":0.0636885853573612,"percentile":0.5766088459014133},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.645960290875114,"percentile":0.7315949598260774}},"source_xml":"201921759349300632_public.xml"},{"Organization":{"value":null,"Person":["JIM CLAFFEY","TONY COY","DAN FODERA","MIKE WALSH","SIOBHAN MALEY","TIM BUSS","DAVID POSS","MIKE CARSTENSEN","ELI PUTNAM","HARRY GARCIA","CHUCK FREMAUX","MARK YARBROUGH","JOHN DEMYAN","JOSH WHITE"],"Title":["COMMODORE","PAST COMMODO","VICE COMMODO","TREASURER","SECRETARY","REAR COMMODO","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR","GOVERNOR"],"Hours":[10.0,5.0,10.0,10.0,2.0,10.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2016,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE WALSH","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":7,"Total Gross UBI":24,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":315307,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":315283,"Total revenue":{"value":315283,"ALL OTHER PROGRAMS":255761,"SAILING AND SAFETY CLASSES":32321,"SAILING EVENT PROGRAMS":27201},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":24,"Investment income total":24,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":274989,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":41189,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":37950,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":3239},"Other expenses":{"value":233800,"Management services":0,"Legal":0,"Accounting":1800,"Lobbying services":0,"Investment management fees":0,"Other services":30640,"Advertising":0,"Office expenses":9226,"Information technology":331,"Royalties":0,"Occupancy":48447,"Travel":1652,"Conferences and meetings":0,"Interest":2478,"Payments to affiliates":0,"Depreciation and depletion":74534,"Insurance":3010,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":61682,"SAILING EVENT SUPPLIES &":35552,"REPAIRS AND MAINTENANCE":23131,"OTHER EXPENSES":1989,"SAILING CLASS SUPPLIES &":1010},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":273125,"Management And General Expenses":1864,"Fundraising Expenses":0}},"Assets":{"value":797532,"Non-interest bearing cash":114209,"Savings and temp cash investments":30243,"Pledges and grants receivable":0,"Accounts receivable":3872,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9372,"Land, building, equipment":639836,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":89710,"Sum of Total Liabilities":0,"Accounts payable, accrued":2480,"Grants payable":0,"Deferred, revenue":43674,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":43556,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":707822,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":707822,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9932215470436999,"percentile":0.9115968356520828},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12786902923182802,"percentile":0.6677276014999147},"Liabilities to Assets Ratio":{"score":0.11248451472793568,"percentile":0.31384610468460405},"Operating Reserve Ratio":{"score":2.900232372931281,"percentile":0.7050206951576302},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.025313155505665638,"percentile":0.24668059410403248},"Revenue Growth":{"score":0.011930975954738332,"percentile":0.4243306901659672},"Asset Growth":{"score":0.03249330565137075,"percentile":0.45642107116493175},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6823188285599829,"percentile":0.8160296921255832}},"source_xml":"201731399349300003_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TIM SPARKS","BOB DAMEN","ALLISON MCMULLEN","JIM NEUMAN","MARK YARBOURGH","KEVIN KILCHENSTEIN"],"Title":["COMMODORE","VICE COMMODO","SECRETARY","TREASURER","REAR COMMODO","PAST COMMODO"],"Hours":[3.0,3.0,3.0,3.0,3.0,3.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary objective is to promote sailing. secondary objectives are to provide social functions, camping, swimming and other water sports.","year":2024,"name":"AUGUSTA SAILING CLUB","phone":7068606333,"website":"WWW.AUGUSTASAILINGCLUB.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIM SPARKS","year_formation":1953,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 1938, EVANS, GA, 30809, USA","city":"EVANS","state":"GA","country":"USA","zip_code":30809},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":17,"Total Gross UBI":2673,"Net unrelated business taxable income":1673,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":450157,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":447484,"Total revenue":{"value":447484,"ALL OTHER PROGRAMS":335794,"SAILING EVENT PROGRAMS":61610,"SAILING AND SAFETY CLASSES":50080},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2673,"Investment income total":2673,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":443601,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":76382,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":70577,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5805},"Other expenses":{"value":367219,"Management services":0,"Legal":0,"Accounting":2150,"Lobbying services":0,"Investment management fees":0,"Other services":17292,"Advertising":0,"Office expenses":12786,"Information technology":10816,"Royalties":0,"Occupancy":44128,"Travel":1151,"Conferences and meetings":0,"Interest":2487,"Payments to affiliates":0,"Depreciation and depletion":100196,"Insurance":18861,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":157352,"REPAIRS AND MAINTENANCE":85272,"SAILING EVENT SUPPLIES &":61285,"SAILING CLASS SUPPLIES &":10795},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":427341,"Management And General Expenses":16260,"Fundraising Expenses":0}},"Assets":{"value":1222763,"Non-interest bearing cash":44822,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":14144,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3706,"Land, building, equipment":674710,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":485381},"Liabilities":{"value":477106,"Sum of Total Liabilities":0,"Accounts payable, accrued":23628,"Grants payable":0,"Deferred, revenue":4761,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":448717,"Other liabilities":0},"Fund balance":{"value":745657,"Net assets without donor restriction":745657,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.963345438806495,"percentile":0.8646171847937293},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.01456380773818912,"percentile":0.4377021606671233},"Liabilities to Assets Ratio":{"score":0.3901868146157514,"percentile":0.16795469927060647},"Operating Reserve Ratio":{"score":2.756447798810192,"percentile":0.6938058416101501},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0470615365052801,"percentile":0.5201555097210714},"Revenue Growth":{"score":0.043783308874397145,"percentile":0.5794569818281894},"Asset Growth":{"score":0.03118113724366907,"percentile":0.4508533775257393},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6651131443542664,"percentile":0.7776938286527252}},"source_xml":"202513189349307206_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}