2025-11-07T13:06:26-05:00 2024-12-31 521999052 ASKEY ASKEY & ASSOCIATES CPA LLC PO BOX 662 LEONARDTOWN MD 206500662 990 2024-01-01 521435822 SOUTHERN MARYLAND SAILING ASSOCIATION INC SOUT 4436847672 PO BOX 262 SOLOMONS MD 20688 JAMES WHITED TREASURER 4104748198 2025-11-06 true true MONICA A KEMPSON CPA P00959040 3014755671 2025-11-06 2024 2025-03-06 01:10:19Z JAMES WHITED 14490 SOLOMONS ISLAND ROAD SOLOMONS MD 20688 329605 false X HTTPS://WWW.SMSA.COM/ X 1985 MD SOCIAL AND RECREATION CLUB FOR SAILBOAT SAILING. ORGANIZE SAILBOAT RACING AND CRUISING ACTIVITIES; ORGANIZE SOCIAL EVENTS; PUBLISH MONTHLY NEWSLETTER AND ANNUAL YEARBOOK FOR MEMBERS; CONDUCT SAIL TRAINING DAY CAMP FOR CHILDREN; TRAIN HIGH SCHOOL?MIDDLE SCHOOL SAILING TEAM; AND TEACH ADULTS SAILING. 11 11 15 -25713 97495 136070 143909 125413 47 10146 2035 2605 243486 274234 0 0 25189 39793 0 0 176211 221758 201400 261551 42086 12683 349558 1706174 1271 1345204 348287 360970 X SOCIAL AND RECREATION CLUB FOR SAILBOAT SAILING. ORGANIZE SAILBOAT RACING AND CRUISING ACTIVITIES; ORGANIZE SOCIAL EVENTS; PUBLISH MONTHLY NEWSLETTER AND ANNUAL YEARBOOK FOR MEMBERS; CONDUCT SAIL TRAINING DAY CAMP FOR CHILDREN; TRAIN HIGH SCHOOL?MIDDLE SCHOOL SAILING TEAM; AND TEACH ADULTS SAILING. false false ORGANIZE SAILBOAT RACING AND CRUISING ACTIVITIES; CONDUCTED OVER 25 EVENTS FOR MEMBERES. SAILBOAT RACING AND CRUISING HELPS SAILORS IMPROVE SKILLS AND ENJOY THE LOCAL SAILING VENUE. CONDUCTED SUMMER SAILING CAMP AND HIGH SCHOOL RACING PROGRAM; PROVIDED SMALL BOATS FOR MEMBERS TO USE TO ENHANCE SKILLS AND ENJOY LOCAL SAILING. HIGH SCHOOL PROGRAM WAS CONDUCTED OVER TWO 8 WEEK PERIODS, SUMMER CAMP WAS CONDUCTED FOR 10 WEEKS. WEEKLY AND SPECIAL EVENTS FOR MEMBERS; CONDUCTED OVER 35 SOCIAL EVENTS FOR MEMBERS ASSOCIATED WITH AND INDEPENDENT OF THE OTHER PROGRAM SERVICES. false false false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 15 true true true false false false false 7866 false false false X 11 11 false false false false true true true true false false false true false false false false false false MD X JAMES WHITED 4436847672 14490 SOLOMONS ISLAND ROAD SOLOMONS MD 20688 X JOHN BLANEY COMMODORE 8.00 X X 0 0 0 LAURA COMEAU-STANLEY SECRETARY 8.00 X X 0 0 0 HARRY KEITH BOARD MEMBER 2.00 X 0 0 0 CARL KEMP BOARD MEMBER 2.00 X 0 0 0 CLARKE MCKINNEY BOARD MEMBER 2.00 X 0 0 0 DAVID MEISER VICE COMMODO 8.00 X X 0 0 0 SCOTT PATTERSON REAR COMMODO 8.00 X X 0 0 0 ELLIOT PETERSON BOARD MEMBER 2.00 X 0 0 0 SHAWN STANLEY BOARD MEMBER 2.00 X 0 0 0 JAMES WHITED TREASURER 8.00 X X 0 0 0 JIMMY YURKO BOARD MEMBER 2.00 X 0 0 0 false false false 133570 2500 136070 JUNIOR AND HIGH SCHOOL SAILIN 50540 50540 RACE PROGRAM 31900 31900 BOAT STORAGE FEES 21023 21023 SOCIAL EVENTS 18923 18923 CLUBHOUSE USE FEES 3027 3027 125413 10146 10146 10533 36246 -25713 -25713 -25713 2696 1368 1328 1328 41412 17757 23655 23655 YEARBOOK ADVERTISEMENT 2055 2055 CLEW ADVERTISING 450 450 CLUB SPOT PAYOUT 419 419 411 411 3335 274234 162549 -25713 1328 36037 36037 3756 3756 306 306 3438 3438 3921 3921 338 338 71357 71357 20512 20512 11411 11411 12388 12388 RACE AND CRUISE PROGRAM 48337 48337 SOCIAL CLUB 23989 23989 BANK FEES 10981 10981 PROPERTY TAXES 5084 5084 9696 9696 261551 261551 0 0 300 85469 331178 59969 681 1594229 45493 16399 1548736 1000 12000 349558 1706174 1297715 43400 1271 4089 1271 1345204 X 348287 358470 2500 348287 360970 349558 1706174 12683 X false false 1007668 1007668 537527 5701 531826 1522 1522 42014 33364 8650 5498 4906 592 1548736 TENANT SECURITY DEPOSIT 3000 PAYROLL PAYABLE 1022 SQUARE TIPS 67 4089 FORM 990 - ORGANIZATION'S MISSION SOCIAL AND RECREATION CLUB FOR SAILBOAT SAILING. ORGANIZE SAILBOAT RACING AND CRUISING ACTIVITIES; ORGANIZE SOCIAL EVENTS; PUBLISH MONTHLY NEWSLETTER AND ANNUAL YEARBOOK FOR MEMBERS; CONDUCT SAIL TRAINING DAY CAMP FOR CHILDREN; TRAIN HIGH SCHOOL?MIDDLE SCHOOL SAILING TEAM; AND TEACH ADULTS SAILING. FORM 990, PAGE 6, PART VI, LINE 6 THE SOUTHERN MARYLAND SAILING ASSOCIATION IS A 100% MEMBER-OWNED ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A THE GOVERNING BODY (OFFICERS AND DIRECTORS) ARE ELECTED BY THE MEMBERSHIP VIA AN ANNUAL ELECTION. OFFICER TERMS ARE ONE (1) YEAR. DIRECTOR TERMS ARE THREE (3) YEARS. FORM 990, PAGE 6, PART VI, LINE 7B THE AUTHORITY OF THE BOARD OF DIRECTORS IS OUTLINED IN THE ORGANIZATION CONSTITUTION AND BY-LAWS. PER THESE DOCUMENTS, CERTAIN DECISIONS REQUIRE MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 8B VARIOUS AUTHORITY/RESPONSIBILITY IS DELEGATED TO THE PROGRAM COMMITTEES. MINUTES OF COMMITTEE MEETINGS ARE NOT DOCUMENTED; HOWEVER, COMMITTEE REPORTS ARE PRESENTED TO THE BOD AND RECORDED IN THOSE MEETING MINUTES. FORM 990, PAGE 6, PART VI, LINE 11B UPON COMPLETION, THE FORM, ALL ATTACHMENTS,BALANCE SHEETS, AND PROFIT/LOSS STATEMENTS WERE SENT VIA EMAIL TO ALL OFFICERS AND DIRECTORS FOR REVIEW WITH A SHORT SUSPENSE PERIOD. COMMENDS RECEIVED DURING THE REVIEW PERIOD ARE ADDRESSED PRIOR TO FILING THE FORM. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS CONSIST OF THE CORPORATE CHARTER, CORPORATE BY-LAWS, POLICY MANUAL AND OPERATIONS MANUAL. ALL DOCUMENTS ARE AVAILABLE FOR INSPECTION BY THE MEMBERSHIP AND PUBLIC. NO REQUESTS FOR THESE DOCUMENTS HAVE BEEN RECEIVED FROM NON-MEMBERS, BUT ALL REQUESTS WOULD BE CONSIDERED ON A CASE BY CASE BASIS. THERE IS NO CONFLICT OF INTEREST POLICY IN THE GOVERNING DOCUMENTS. FINANCIALS ARE MAINTAINED IN QUICKBOOKS ONLINE WITH REPORTS GENERATED FOR THE OFFICERS, DIRECTORS, AND PROGRAM CHAIRS ON A REGULAR BASIS IN ACCORDANCE WITH THE ORGANIZATION BY-LAWS.