2026-08-11T10:59:36-05:00 2025-12-31 454084437 WARREN AVERETT LLC 36474C EMERALD COAST PKWY SUITE 3301 DESTIN FL 32541 990 2025-01-01 593117735 EMERALD COAST SAILING ASSOCIATION INC EMER 8508370398 PO BOX 756 SHALIMAR FL 325790756 KEVIN BOWYER TREASURER 8508370398 2026-08-10 1 PATRICIA A BAKER CPA P01279685 8508370398 2026-08-10 2025 2025-03-06 01:10:19Z KEVIN BOWYER 36474C EMERALD COAST PKWY SUITE 33 DESTIN FL 32541 339678 0 X ECSASAILING.COM X 1966 FL EDUCATE THE GENERAL PUBLIC IN THE SPORT OF SAILING AND PROVIDE ASSISTANCE TO INDIVIDUALS IN TRAINING AND EDUCATION RELATING TO SAILING. 10 10 13 0 0 0 72169 39904 140618 251217 1466 44370 225 2920 214478 338411 0 500 0 0 93770 103731 0 0 0 98991 117688 192761 221919 21717 116492 154945 273114 0 1677 154945 271437 EDUCATE THE GENERAL PUBLIC IN THE SPORT OF SAILING AND PROVIDE ASSISTANCE TO INDIVIDUALS IN TRAINING AND EDUCATION RELATING TO SAILING. 0 0 210630 0 254137 PROVIDING AFFORDABLE SAILING INSTRUCTION FOR YOUTH BETWEEN THE AGES OF 8 AND 18. 3258 0 0 SUPPORTING COMMUNITY WIDE SAILING EVENTS, EDUCATION AND TRAINING TO THE COMMUNITY ABOUT SAILING AND BOATING ACTIVITIES. 3257 500 0 PROVIDING SPONSORSHIP TO AMATUER SAILORS AT LOCAL, REGIONAL AND NATIONAL SAILING EVENTS. 217145 1 1 0 0 0 0 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 0 0 0 0 0 0 0 0 1 0 0 13 1 0 0 0 0 0 1 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 FL X KEVIN BOWYER 8508370398 36474C EMERALD COAST PKWY STE 3301 DESTIN FL 32541 X ROBERT HARRISON PRESIDENT 0.10 0.00 X X 0 0 0 RICHARD WEBB VICE-PRESIDENT 0.10 0.00 X X 0 0 0 DARREN R COOKE SECRETARY 0.10 0.00 X X 0 0 0 KEVIN D BOWYER TREASURER 0.10 0.00 X X 0 0 0 MARK HUNTER DIRECTOR 0.10 0.00 X 0 0 0 HARRY WILD DIRECTOR 0.10 0.00 X 0 0 0 ZACHARY KASTL DIRECTOR 0.10 0.00 X 0 0 0 JT EDWARDS DIRECTOR 0.10 0.00 X 0 0 0 JAMES BEATY DIRECTOR 0.10 0.00 X 0 0 0 TOM BAILEY DIRECTOR 0.10 0.00 X 0 0 0 0 0 0 0 0 0 0 0 39904 39904 SAILING LESSONS 713990 251217 251217 251217 40638 40638 4999 1267 3732 3732 3732 MISCELLANEOUS INCOME 900099 2920 2920 2920 338411 254137 0 44370 500 500 95847 95847 7884 7884 2909 2618 291 2234 2233 1 8476 7628 848 7499 7499 26819 26819 36314 32683 3631 BOAT SUPPLIES 10628 10628 SUMMER CAMP EXPENSES 9541 9541 REPAIRS 8455 8455 DUES & SUBSCRIPTION 2673 2671 2 2140 2139 1 221919 217145 4774 0 43875 173978 29229 32595 297382 233617 86624 63765 -4783 1099 0 1677 154945 273114 1677 0 1677 X 0 0 0 0 154945 271437 154945 271437 154945 273114 116492 0 X X 0 0 0 X 104061 60510 77490 72169 39904 354134 90558 97018 116940 140618 251217 696351 194619 157528 194430 212787 291121 1050485 0 0 0 1050485 43 406 486 1466 40639 43040 43 406 486 1466 40639 43040 -1329 1000 19200 225 2920 22016 193333 158934 214116 214478 334680 1115541 0.94170 0.99870 0.03860 0.00130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 297382 233617 63765 63765 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DID NOT HAVE ANY COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORM 990 IS COMPLETED, A COPY IS GIVEN TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY APPLICABLE TO ITS DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS, AND OTHER PERSONS IN A POSITION OF CONTROL, INCLUDING THOSE WITH INFLUENCE OVER THE ORGANIZATION'S ACTIVITIES OR FINANCES, AS WELL AS CERTAIN FAMILY MEMBERS. UNDER THE POLICY, INDIVIDUALS WITH A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ("INTERESTED PERSONS") ARE REQUIRED TO DISCLOSE ALL MATERIAL FACTS REGARDING ANY ACTUAL, POTENTIAL, OR APPARENT CONFLICT INVOLVING A CONTRACT, TRANSACTION, OR OTHER ARRANGEMENT WITH THE ORGANIZATION. DISCLOSURES ARE MADE TO THE BOARD OF DIRECTORS, A COMMITTEE THEREOF, OR APPROPRIATE SUPERVISORY PERSONNEL, AS APPLICABLE, AND ARE DOCUMENTED IN THE MINUTES. THE BOARD OF DIRECTORS, OR AN APPROPRIATE COMMITTEE OR DESIGNEE, IS RESPONSIBLE FOR DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS AND FOR REVIEWING ALL RELEVANT FACTS. IN SITUATIONS WHERE UNCERTAINTY EXISTS, THE MATTER MAY BE ELEVATED FOR FULL BOARD CONSIDERATION. WHEN A CONFLICT IS IDENTIFIED, THE INTERESTED PERSON IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS OR DECISIONMAKING RELATED TO THE MATTER, EXCEPT TO PROVIDE FACTUAL INFORMATION WHEN REQUESTED. SUCH INDIVIDUALS ARE NOT PERMITTED TO INFLUENCE THE DISCUSSION, ARE EXCLUDED FROM VOTING, ARE NOT COUNTED FOR QUORUM PURPOSES WITH RESPECT TO THE TRANSACTION, AND MAY BE REQUIRED TO LEAVE THE MEETING DURING DELIBERATIONS AND VOTING. THE ORGANIZATION ALSO MONITORS CONFLICTS THROUGH ANNUAL WRITTEN DISCLOSURE STATEMENTS COMPLETED BY DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS, AND REQUIRES ONGOING DISCLOSURE OF CONFLICTS AS THEY ARISE. THE POLICY FURTHER INCLUDES PROVISIONS ADDRESSING CONFLICTS DISCOVERED AFTER A TRANSACTION HAS OCCURRED, REQUIRING DISCLOSURE AND APPROPRIATE REVIEW TO ENSURE ACTIONS TAKEN ARE IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 1: THE CASH BASIS REFLECTED ON PRIOR 990S WAS ERRONEOUS AS THE ACCOUNTING METHOD HAS BEEN AND CONTINUES TO BE ACCRUAL.