2025-11-13T09:14:55-06:00 2024-12-31 521197902 MULLEN SONDBERG WIMBISH & STONE PA 888 BESTGATE ROAD SUITE 310 ANNAPOLIS MD 21401 990 2024-01-01 520794964 WEST RIVER SAILING CLUB INC WEST 3018711145 4800 RIVERSIDE DRIVE GALESVILLE MD 20765 DAPHNE BYRON TREASURER 3018711145 2025-11-12 1 0 PATRICK M HANTSKE II CPA P01558697 4102244920 2025-11-10 2024 2025-03-06 01:10:19Z DAPHNE BYRON 4800 RIVERSIDE DRIVE GALESVILLE MD 20765 353356 0 X WESTRIVERSC.ORG X 1958 MD TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. 9 8 12 70 0 0 122309 125358 197921 218766 471 7570 2731 1662 323432 353356 0 0 0 0 78513 83642 0 0 0 213826 227203 292339 310845 31093 42511 589424 596798 78923 43786 510501 553012 X TO ENCOURAGE THE SPORT OF SAILING, TO STIMULATE RACING, AND TO INCREASE THE KNOWLEDGE OF SEAMANSHIP. 0 0 19323 31781 FLEET MAINTENANCE 99747 164442 SAILING SCHOOL 13227 22543 REGATTAS, SEMINARS AND OTHER EVENTS 79766 1150 HOUSE 79766 1150 212063 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 1 12 1 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MD X STEWART ACCOUNTING 4438718409 1240 GEMINI DRIVE UNIT G ANNAPLOIS MD 21403 KEN REID COMMODORE 10.00 X 0 0 0 JAHN TIHANSKY VICE COMMODORE 3.00 X 0 0 0 SANDRA BURFORD SECRETARY 5.00 X 0 0 0 DAPHNE BYRON TREASURER 8.00 X 0 0 0 JOSEPH CASEY CRUSING MEMBER AT LARGE 4.00 X 0 0 0 LINCOLN PHILLIPS BIG BOAT MEMBER AT LARGE 4.00 X 0 0 0 WILL SHEILS REAR COMMODORE 1.00 X 0 0 0 LEITH SPEIDEN PAST COMMODORE 1.00 X 0 0 0 HEIDI BAY FLEET CAPTAIN 20.00 X 21561 0 0 21561 0 0 0 0 0 0 0 122140 3218 125358 SAILING SCHOOL 713940 164442 164442 FLEET MAINTENANCE 713940 31781 31781 REGATTA AND EVENTS 713940 22543 22543 218766 7570 7570 1150 0 1150 1150 1150 MERCHANDISE SALES 713940 512 512 512 353356 219916 0 8082 42662 42662 34624 34624 6356 6356 27240 11593 15647 5133 260 4873 40372 17183 23189 37454 23899 13555 43048 18321 24727 TAXES 19996 8510 11486 BOAT REPAIRS AND MAINTE 19323 19323 SAILING SCHOOL COSTS 16105 16105 FOOD AND EVENT SUPPLIES 13227 13227 5305 5305 310845 212063 98782 0 244188 259123 19096 1049969 712294 326140 337675 589424 596798 21745 5786 57178 38000 78923 43786 X 509101 553012 1400 0 510501 553012 589424 596798 42511 0 X X 1 X 0 1 0 19500 19500 422584 271756 150828 346922 259642 87280 260963 180896 80067 337675 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. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.