2015-08-06T06:05:29-07:00 2014-10-31 CALIRI MANCINI & BARBIERI PC 1 Worthington Rd Cranston RI 02920 990 2013-11-01 222667411 UNITED STATES SAILING FOUNDATION UNIT 4016830800 PO BOX 1260 PORTSMOUTH RI 028710907 DAVID D ROSEKRANS PRESIDENT 4016830800 2015-08-06 true NANCY L MANCINI CPA 4012317736 2015-08-06 2013 2016-04-25 22:37:26Z DAVID D ROSEKRANS 15 MARITIME DR PORTSMOUTH RI 02871 211908 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. 12 12 0 15 0 27850 39159 0 20882 20548 0 48732 59707 49043 92424 0 0 0 0 6091 5417 55134 97841 -6402 -38134 475482 470859 10260 42000 465222 428859 THE UNITED STATES SAILING FOUNDATION false false 91960 91960 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. 464 464 PROVIDE COST REIMBURSEMENT FOR TRAVEL EXPENSES INCURRED BY UMPIRES. 92424 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 12 12 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 X BRUCE J BURTON MEMBER AT LARGE 1.00 X SHANNON W BUSH TRUSTEE 1.00 X 0 0 0 JOHN R CALDWELL ESQ TRUSTEE 1.00 X 0 0 0 JIM CAPRON TRUSTEE 1.00 X 0 0 0 BYRON JACKSON GIERHART III MEMBER AT LARGE 1.00 X 0 166712 0 THOMAS P HUBBELL MEMBER AT LARGE 1.00 X 0 0 0 GARY JOBSON TRUSTEE 1.00 X 0 0 0 JAMES P MULDOON TRUSTEE 1.00 X 0 0 0 JAMES M SCHOONMAKER TRUSTEE 1.00 X 0 0 0 JOHN SIEGEL TRUSTEE 1.00 X 0 0 0 DAVID D ROSEKRANS PRESIDENT 1.00 X X 0 0 0 FREDERICK H HAGEDORN VICE PRESIDENT 1.00 X X 0 0 0 ROBERT H HOBBS TRESURER 1.00 X X 0 0 0 SARAH J ALGER SECRETARY 1.00 X X 0 0 0 JOHN C LUPPENS WEB LIASON 1 X X 166712 false true false 39159 39159 10022 10022 162727 152201 10526 10526 10526 59707 20548 68000 68000 24424 24424 1000 0 1000 0 3746 0 3746 0 MISCELLANEOUS 671 0 671 0 97841 92424 5417 0 10746 7560 3178 3179 461558 460120 475482 470859 3260 7000 2000 40000 10260 42000 X 45596 23964 243216 228485 176410 176410 465222 428859 475482 470859 -38134 1771 X true X false true false X X UNITED STATES SAILING ASSOCIATION INC 131671529 9 true true true 68000 1 68000 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 294457 11841 20000 286298 271060 1000 25397 3000 294457 252002 22058 3000 271060 248727 9275 6000 252002 195412 25000 29315 1000 248727 0.00000 0.61300 0.38700 false false GRANTS PAYABLE TO UNITED STATES SAILING ASSOCIATION 40000 40000 X Pt X Line 2 THE FOUNDATION EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES 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) 68000 EVENTS 1 1 INTERNATIONAL & WORLD EVENTS 17 23990 TRAVEL REIMBURSEMENT TO UMPIRES 1 434 Pt I Line 2 THE FOUNDATION VOTES EACH YEAR TO DETERMINE WHICH CLASSES OF ISAF Pt I Line 2 (INTERNATIONAL SAILING FEDERATION) SANCTIONED COMPETITIONS THAT Pt I Line 2 THEY WILL FUND WITH GRANTS FOR UNITED STATES AMATEUR ATHLETES. THE Pt I Line 2 ATHLETES MUST MEET ISAF REGULATIONS FOR AMATEUR STATUS. THE Pt I Line 2 FOUNDATION DOES NOT DETERMINE WHICH ATHLETES ARE ELIGIBLE FOR THE Pt I Line 2 GRANTS. ATHLETES ARE CHOSEN BY MEMBER ORGANIZATIONS OF THE UNITED Pt I Line 2 STATES SAILING ASSOCIATION, INC. THE ORGANIZATION MUST BE RECOGNIZED Pt I Line 2 BY ISAF AND THEY CHOOSE ONLY THE TOP ATHLETES ENTERED IN COMPETITION Pt I Line 2 FOR EACH CLASS OF COMPETITION USING A SELECTION COMMITTEE OF THEIR Pt I Line 2 MEMBERS. Pt I Line 2 THE FOUNDATION PROVIDES TRAVEL GRANTS FOR SAILING UMPIRES EACH YEAR. Pt I Line 2 UMPIRES WISHING TO BE REIMBURSED FOR TRAVEL EXPENSES USE AN ON-LINE Pt I Line 2 FORM TO SUBMIT THEIR REQUEST FOR REIMBURSEMENT WHICH INCLUDES THE Pt I Line 2 REQUIRED DOCUMENTATION. REQUESTS ARE FORWARDED TO THE CHAIR OF THE Pt I Line 2 UMPIRE COMMITTEE. IN JANUARY, THE FOUNDATION MAKES A DETERMINATION Pt I Line 2 ON THE AMOUNT AVAILABLE FOR DISTRIBUTION FROM THE "TUNA FUND". THE Pt I Line 2 UMPIRE COMMITTEE REVIEWS THE APPLICATIONS AND DETERMINES WHAT EXPENSES, Pt I Line 2 IF ANY, QUALIFY AS REIMBURSABLE EXPENSES UNDER THE TERMS OF THE Pt I Line 2 "TUNA FUND" AND MAKES A REIMBURSEMENT REQUEST TO THE FOUNDATION. THE Pt I Line 2 UMPIRE COMMITTEE FORWARDS THE DOCUMENTATION AND ITS DECISION TO THE Pt I Line 2 FOUNDATION FOR PAYMENT. Pt I Line 2 THE FOUNDATION CHOOSES THE REGATTAS THAT IT WILL FUND GRANTS FOR AND Pt I Line 2 PAYS OUT FUNDS BEFORE THE COMPETITION. false false false false false false false false false BYRON JACKSON GIERHART III 146159 20553 166712 Pt VI, Line 2 TWO OF THE FOUNDATION'S OFFICERS ARE RELATED BY Pt VI, Line 2 MARRAIGE. Pt VI, Line 8b THERE ARE CURRENTLY NO COMMITTEES THAT HAVE AUTHORIZATION Pt VI, Line 8b TO MAKE DECISIONS WITHOUT THE FULL BOARD OF TRUSTEES. Pt VI, Line 11b THE FEDERAL FORM 990 IS REVIEWED BY ALL OF THE TRUSTEES Pt VI, Line 11b OF THE UNITED STATES SAILING FOUNDATION, INC. AFTER Pt VI, Line 11b THE REVIEW IS COMPLETE, THE TRUSTEES VOTE TO ACCEPT Pt VI, Line 11b 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 Pt VI, Line 19 FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. Pt VII, Col (E) THE EXECUTIVE DIRECTOR OF THE UNITED STATES SAILING Pt VII, Col (E) ASSOCIATION IS A TRUSTEE OF THE FOUNDATION. Pt VI, Line 14 THE FOUNDATION'S RECORDS ARE MAINTANTED BY EMPLOYEES Pt VI, Line 14 OF THE UNITED STATES SAILING ASSOCIATION. AS SUCH, Pt VI, Line 14 THE FOUNDATION FOLLOWS THE DOCUMENT RETENTION AND Pt VI, Line 14 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. GRANTS PAYABLE 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 UNITED STATES SAILING ASSOCIATION INC b 68000 amts paid/accrued