Rio Vista Windsurfing Association Inc
Nonprofit profile at a glance
- EIN
- 943169443
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024
- Location
- Rio Vista, CA, USA
- Phone
- 9168026041
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $41,283
- Expenses
- $35,332
- Assets
- $59,255
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Terri Henderson (President)
- Chris Kraft (Vice President)
People named in this filing
- Terri Henderson (President)
- Chris Kraft (Vice President)
- Melissa Bam (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The specific purpose of the corporation is to promote windsurfing in the Sacramento River Delta area, aid in the preservation of the Delta environment through annual sailing site cleanup days, increase the safety awareness of the sailing population using the saling areas, and to provide it's members with an opportunity to improve their sailing skills, participate in special events, and keep abreast of current issues in the sport through scheduled meetings and newsletters.
What it reported doing in 2025
Organized Sacramento River Cleanups, maintened safe river access launches and provided restroom facilities in the Sherman Island area. Participated in planning and recreational use meetings. Partnered with the Department of Water Resources and Sacramento Parks to ensure that all entities are working in tandum to keep areas open to water sports and camping.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 79
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 56
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 84.1%; rating input score 84
- Program expense ratio: 98.3%; rating input score 98
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 14.4%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 1.68; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.9% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: -1.9% per year; rating input score 0; 28th percentile among comparable filings
Details
- Where the money goes: 84.1% of revenue deployed · 98.3% of spending went to programs
- Governance: 11 of 11 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $35K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 1 filed schedules
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 6 not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- Review — Sustainability: Officer compensation ratio scored 58/100.