2022-09-02T08:54:10-05:00 2021-12-31 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2021-01-01 520794964 WEST RIVER SAILING CLUB INC WEST 3018711145 4800 RIVERSIDE DRIVE GALESVILLE MD 20765 AL SUTHERLAND COMMODORE 3018711145 2022-09-02 1 AL SUTHERLAND 999009999 PATRICK M HANTSKE CPA P00440640 4102244920 2022-09-02 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JAMES BLAKE 4800 RIVERSIDE DRIVE GALESVILLE MD 20765 255600 0 X WESTRIVERSC.ORG X 1958 MD TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. 9 9 10 85 0 0 115208 106446 84622 135418 15 74 794 1727 200639 243665 0 0 0 0 0 0 0 0 0 171808 204317 171808 204317 28831 39348 442840 492429 27577 37818 415263 454611 X TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. 0 0 16800 FLEET MAINTENANCE 47216 SAILING SCHOOL 10630 REGATTAS 35002 HOUSE 15896 DEPRECIATION 50898 125544 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 10 1 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MD X STEWART ACCOUNTING 4438718409 1240 GENINI DRIVE UNIT G ANNAPLOIS MD 21403 X JOE CASEY CRUSING MEMBER AT LARGE 4.00 X 0 0 0 REED WICKNER MEMBER 1.00 X 0 0 0 DAN RUSSELL REAR COMMADORE 1.00 X 0 0 0 HEIDI BAY FLEET CAPTAIN 10.00 X 0 0 0 MAURY NEIBUR MEMBER 1.00 X 0 0 0 AL SUTHERLAND COMMADORE 10.00 X 0 0 0 JAMES BLAKE VICE COMMADORE 3.00 X 0 0 0 SANDY BURFORD SECRETARY 5.00 X 0 0 0 DAPHNE BYRON TREASURER 8.00 X 0 0 0 0 0 0 0 0 0 0 0 99099 7347 106446 SAILING SCHOOL 713940 91244 91244 BOAT PARKING 713940 31252 31252 REGATTA AND EVENTS 713940 9582 9582 SEMINARS 713940 3340 3340 135418 9 9 1350 0 1350 1350 1350 12000 11935 65 65 65 MERCHANDISE SALES 713940 377 377 377 243665 137219 0 0 19881 19881 7069 7069 35002 35002 22964 15896 7068 24674 24674 SAILING SCHOOL COSTS 47216 47216 TAXES 17147 17147 BOAT REPAIRS AND MAINTE 16800 16800 FOOD AND EVENT SUPPLIES 10630 10630 2934 2934 204317 125544 78773 0 174069 211411 907663 626645 268771 281018 442840 492429 3274 4732 24303 33086 27577 37818 X 415263 454611 415263 454611 442840 492429 39348 0 X X 1 X 0 0 0 19500 19500 372552 252606 119946 282049 217627 64422 233562 156412 77150 281018 X PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NON-PROFIT ORGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATIONS'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRC SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATIONS FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE TREASURER AND A COPY OF THE FORM IS PROVIDED TO THE FULL BOARD BEFORE FILING FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES A COPY OF ITS FORM 990 AND ANY OTHER REQUESTED CORPORATE DOCUMENTS TO THE PUBLIC UPON REQUEST FORM 990, PART XI, LINE 2C: THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR.