2014-03-27T10:12:15-07:00 2013-10-31 CALIRI MANCINI & BARBIERI PC 1 WORTHINGTON RD CRANSTON RI 02920 990 2012-11-01 222667411 UNITED STATES SAILING FOUNDATION UNIT 4016830800 PO BOX 1260 PORTSMOUTH RI 028710907 DAVID D ROSEKRANS 4016830800 2014-03-27 true NANCY L MANCINI CPA 4012317736 2014-03-27 2012 2015-11-30 17:44:51Z DAVID D ROSEKRANS 15 MARITIME DR PORTSMOUTH RI 02871 722781 false X www.ussailing.org X 1985 RI THE UNITED STATES SAILING FOUNDATION WAS ORGANIZED PRIMARILY TO TRAIN AND SUPPORT USA TEAMS COMPETING IN INTERNATIONAL SAILING EVENTS. IT IS A DIRECT SUPPORTING ORGANIZATION OF THE UNITED STATES SAILING ASSOCIATION, INC. 15 14 0 15 0 150 27850 0 13460 20882 0 13610 48732 34500 49043 0 0 0 0 3646 6091 38146 55134 -24536 -6402 461954 475482 13260 10260 448694 465222 THE UNITED STATES SAILING FOUNDATION false false 48000 48000 PROVIDE SUPPORT FOR INTERNATIONAL COMPETITORS AND FOR VARIOUS TEAMS REPRESENTING THE UNITED STATES IN INTERNATIONAL OFFSHORE CHAMPIONSHIP RACES & FOR PROGRAMS DEVELOPED BY UNITED STATES SAILING ASSOCIATION. 1043 1043 PROVIDE COST REIMBURSEMENT FOR TRAVEL EXPENSES INCURRED BY UMPIRES. 49043 true true false false false false false false false true false false false false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false X 15 14 true false false false false false false true false false false true false false true false false false X DIANA KARETA 4016830800 PO BOX 1260 PORTSMOUTH RI 02871 X BRUCE J BURTON 1.00 X 0 0 0 SHANNON W BUSH 1.00 X 0 0 0 JOHN R CALDWELL ESQ 1.00 X 0 0 0 JIM CAPRON 1.00 X 0 0 0 BYRON JACKSON GIERHART III 1.00 X 0 158777 8602 THOMAS P HUBBELL 1.00 X 0 0 0 GARY JOBSON 1.00 X 0 0 0 JOHN C LUPPENS 1.00 X 0 0 0 JAMES P MULDOON 1.00 X 0 0 0 JAMES M SCHOONMAKER 1.00 X 0 0 0 JOHN SIEGEL 1.00 X 0 0 0 DAVID D ROSEKRANS 1.00 X X 0 0 0 FREDERICK H HAGEDORN 1.00 X X 0 0 0 ROBERT H HOBBS 1.00 X X 0 0 0 SARAH J ALGER 1 X X 158777 8602 0 false true false 0 27850 27850 7104 7104 218549 469278 204771 469278 13778 13778 13778 48732 20882 15000 15000 34043 34043 3250 0 3250 0 2108 0 2108 0 259 0 259 0 MISCELLANEOUS 474 0 474 0 55134 49043 6091 0 10746 17078 3178 461558 444876 461954 475482 3260 3260 10000 7000 13260 10260 X 55106 45596 217178 243216 176410 176410 448694 465222 461954 475482 -6402 22930 X true X false true false X X UNITED STATES SAILING ASSOCIATION INC 131671529 9 true true true 15000 1 15000 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 271060 1000 26681 3000 1284 294457 252002 22058 3000 271060 248727 9275 6000 252002 195412 25000 29315 1000 248727 180105 35610 20303 195412 0.59600 0.40400 false false X Pt X Line 2 THE FOUNDATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCPLES GENERALLY ACCEPTED IN THE UNITED STATES. AS OF YEAR-END, THE FOUNDATION DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECOGNITION OF A TAX LIABILITY OR ANY UNREALIZED TAX BENEFIT THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. true UNITED STATES SAILING ASSOC 14 MARITIME DR PORTSMOUTH RI 02871 131671529 501(C)(3) 15000 EVENTS 1 1 INTERNATIONAL & WORLD EVENTS 22 33000 TRAVEL REIMBURSEMENT TO UMPIRES 3 1043 Pt I Line 2 THE FOUNDATION VOTES EACH YEAR TO DETERMINE WHICH CLASSES OF ISAF (INTERNATIONAL SAILING FEDERATION) SANCTIONED COMPETITIONS THAT THEY WILL FUND WITH GRANTS FOR UNITED STATES AMATEUR ATHLETES. THE ATHLETES MUST MEET ISAF REGULATIONS FOR AMATEUR STATUS. THE FOUNDATION DOES NOT DETERMINE WHICH ATHLETES ARE ELIGIBLE FOR THE GRANTS. ATHLETES ARE CHOSEN BY MEMBER ORGANIZATIONS OF THE UNITED STATES SAILING ASSOCIATION, INC. THE ORGANIZATION MUST BE RECOGNIZED BY ISAF AND THEY CHOOSE ONLY THE TOP ATHLETES ENTERED IN COMPETITION FOR EACH CLASS OF COMPETITION USING A SELECTION COMMITTEE OF THEIR MEMBERS. THE FOUNDATION PROVIDES TRAVEL GRANTS FOR SAILING UMPIRES EACH YEAR. UMPIRES WISHING TO BE REIMBURSED FOR TRAVEL EXPENSES USE AN ON-LINE FORM TO SUBMIT THEIR REQUEST FOR REIMBURSEMENT WHICH INCLUDES THE REQUIRED DOCUMENTATION. REQUESTS ARE FORWARDED TO THE CHAIR OF THE UMPIRE COMMITTEE. IN JANUARY, THE FOUNDATION MAKES A DETERMINATION ON THE AMOUNT AVAILABLE FOR DISTRIBUTION FROM THE "TUNA FUND". THE UMPIRE COMMITTEE REVIEWS THE APPLICATIONS AND DETERMINES WHAT EXPENSES, IF ANY, QUALIFY AS REIMBURSABLE EXPENSES UNDER THE TERMS OF THE "TUNA FUND" AND MAKES A REIMBURSEMENT REQUEST TO THE FOUNDATION. THE UMPIRE COMMITTEE FORWARDS THE DOCUMENTATION AND ITS DECISION TO THE FOUNDATION FOR PAYMENT. THE FOUNDATION CHOOSES THE REGATTAS THAT IT WILL FUND GRANTS FOR AND PAYS OUT FUNDS BEFORE THE COMPETITION. false false false false false false false false false BYRON JACKSON GIERHART III 158777 8602 167379 Pt VI, Line 2 TWO OF THE FOUNDATION'S OFFICERS ARE RELATED BY MARRAIGE. Pt VI, Line 8b THERE ARE CURRENTLY NO COMMITTEES THAT HAVE AUTHORIZATION TO MAKE DECISIONS WITHOUT THE FULL BOARD OF TRUSTEES. Pt VI, Line 11b THE FEDERAL FORM 990 IS REVIEWED BY ALL OF THE TRUSTEES OF THE UNITED STATES SAILING FOUNDATION, INC. AFTER THE REVIEW IS COMPLETE, THE TRUSTEES VOTE TO ACCEPT THE FORM 990 AND THE PRESIDENT SIGNS THE FORM. Pt VI, Line 15a N/A. CURRENTLY, THERE ARE NO COMPENSATED EMPLOYEES. Pt VI, Line 15b N/A. CURRENTLY, THERE ARE NO COMPENSATED EMPLOYEES. Pt VI, Line 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Pt VII, Col (E) THE EXECUTIVE DIRECTOR OF THE UNITED STATES SAILING ASSOCIATION, IS A TRUSTEE OF THE FOUNDATION. Pt VI, Line 14 THE FOUNDATION'S RECORDS ARE MAINTANTED BY EMPLOYEES OF THE UNITED STATES SAILING ASSOCIATION. AS SUCH, THE FOUNDATION FOLLOWS THE DOCUMENT RETENTION AND DESTRUCTION POLICIES FOLLOWED BY THE ASSOCIATION. Form 990EZ, Part I, Line 16 FILING FEES BANK CHARGES Form 990EZ, Part II, Line 26 ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3260. 3260. GRANTS PAYABLE 10000. 7000. UNITED STATES SAILING ASSOC INC 15 MARITIME DRIVE PORTSMOUTH RI 02871 131671529 RI 501(C)(3) 9 NA false false true false false false false false false false false false false true true false false false false false