2026-09-16T13:18:06-05:00 2025-12-31 050409384 KAHN LITWIN RENZA & CO LTD 951 NORTH MAIN STREET PROVIDENCE RI 02904 990 2025-01-01 131671529 UNITED STATES SAILING ASSOCIATION INC UNIT 4013427900 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 MONIKA MILLER CFO 4013427900 2026-09-16 1 PATRICK J MARTIN P00283486 4012742001 2026-09-16 2025 US SAILING MONIKA MILLER 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 11446891 0 X WWW.USSAILING.ORG/ X 1897 NY GROW AMERICAN SAILING AND ACHIEVE OLYMPIC EXCELLENCE THROUGH EDUCATION, COMPETITION AND COMMUNITY. 14 14 55 1009 0 0 3385799 4800015 5832774 5205482 201520 39115 576921 628620 9997014 10673232 482502 42500 0 0 5131486 4405990 0 0 302521 6671463 4820696 12285451 9269186 -2288437 1404046 3618476 3056351 4942664 2953222 -1324188 103129 GROW AMERICAN SAILING AND ACHIEVE OLYMPIC EXCELLENCE THROUGH EDUCATION, COMPETITION AND COMMUNITY. 0 0 3585936 7500 653799 THE OLYMPIC PROGRAM PROVIDES TRAINING AND SUPPORT OF THE TEAMS AND INDIVIDUALS PREPARING FOR OLYMPIC COMPETITIONS. SUPPORT INCLUDES COACHING, HEALTH AND NUTRITION, PHYSICAL AND PSYCHOLOGICAL STRENGTHENING, LOGISTICS, AND WEATHER FORECASTING SUPPORT. PREPARATIONS FOR THE OLYMPICS IN 2028 ARE UNDERWAY. 1116931 35000 2464657 THE YOUTH PROGRAMS PROVIDE YOUTH TRAINING FOR BEGINNING INTERMEDIATE AND ADVANCE SAILING CLASSES PROVIDED THROUGHOUT THE US. PROGRAMS INCLUDE SUPPORT FOR ORGANIZATIONS TEACHING SAILING FROM LEARN-TO-SAIL TO ADVANCED LEVELS FOR YOUNG SAILORS, STEM EDUCATION, JUNIOR OLYMPIC EVENTS, AND SAFETY PROGRAMS, SUCH AS SMALL POWERBOAT TRAINING TO IMPROVE SAFETY ON THE WATER; WITH A GOAL OF PROMOTING PARTICIPATION IN BOATING AND ON-WATER ACTIVITIES. THESE SERVICES ARE ALSO CONDUCTED IN ASSOCIATION WITH VARIOUS INTERNATIONAL ORGANIZATIONS. US SAILING CHAMPIONSHIP EVENTS ARE ALSO COORDINATED AND MANAGED TO DETERMINE NATIONAL CHAMPIONS ALL ACROSS THE COUNTRY TO ENCOURAGE THOSE WHO ARE CONSIDERING OLYMPIC CAMPAIGNS AND HIGH-PERFORMANCE SAILING. 1175717 0 2715646 EDUCATION DEVELOPS PRODUCTS AND PROGRAMS THAT SUPPORT THE VARIOUS CONSTITUENT SECTIONS OF US SAILING (YOUTH, ADULT, AND RACE ADMINISTRATION) - CREATING AND MAINTAINING A PATHWAY OF EDUCATIONAL OFFERINGS THAT CERTIFY PEOPLE TO BE INSTRUCTORS, COACHES AND RACE OFFICIALS. ADDITIONALLY, RESPONSIBLE FOR SCHEDULING OF EDUCATIONAL COURSES AND SEMINARS, RESPONSIBLE FOR SUPPORTING THE ORGANIZATIONAL RELATIONSHIPS WITH THE US COAST GUARD, NATIONAL ASSOCIATION OF STATE BOATING ADMINISTRATORS (NASBLA), AND NATIONAL SAFE BOATING COUNCIL. 5878584 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 1 190 0 1 55 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 RI NH CT OR NY CO MI CA FL MA MD IL ME MS NJ OH VA AL AK AR KS KY GA ND NM NV NC OK TN SC WA X X X MONIKA MILLER 4013427926 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 MATT GALLAGHER SECRETARY/DIRECTOR 10.00 X X 0 0 0 BRIAN KEANE DIRECTOR/ FOUNDATION PRESIDENT 10.00 5.00 X 0 0 0 BOB KOTTLER TREASURER/DIRECTOR (AS OF 11/25) 10.00 X X 0 0 0 CHRIS BARNARD DIRECTOR 5.00 X 0 0 0 HENRY BRAUER PRESIDENT 10.00 1.00 X X 0 0 0 JOHN SCHOENDORF TREASURER/DIRECTOR (TO 11/25) 10.00 X X 0 0 0 TARASA DAVIS DIRECTOR (AS OF 11/25) 5.00 X 0 0 0 LAURA GRONDIN VICE PRESIDENT 10.00 X X 0 0 0 LUKE MULLER DIRECTOR 5.00 X 0 0 0 MARIE ROGERS DIRECTOR 5.00 X X 0 0 0 STU MCNAY DIRECTOR (AS OF 11/25) 5.00 X 0 0 0 MIKE VAN DYKE DIRECTOR 5.00 X 0 0 0 PAMELA HEALY DIRECTOR 5.00 X 0 0 0 SARAH LIHAN DIRECTOR (TO 11/25) 5.00 X 0 0 0 SHEILA TOLLE DIRECTOR 5.00 X 0 0 0 STAN HONEY DIRECTOR 5.00 X 0 0 0 CHARLIE ENRIGHT CHIEF EXECUTIVE OFFICER (AS OF 4/25) 45.00 3.00 X 210816 0 3334 ANDREW CLOUSTON CHIEF OPERATING OFFICER (AS OF 6/25) 37.50 X 199473 0 2520 MONIKA MILLER CHIEF FINANCIAL OFFICER (AS OF 5/25) 42.00 3.00 X 91642 0 3054 BLAINE PEDLOW SVP DEVELOPMENT 37.50 X 124762 0 2791 JOHN PEARCE YOUTH RACING DIRECTOR 37.50 X 105000 0 1615 ROSIE CHAPMAN OLYMPIC DEVELOPMENT DIRECTOR 37.50 X 128951 0 6739 SALLY BARKOW OLYMPIC TEAM COACH 37.50 X 104751 0 10693 965395 0 30746 6 0 1 0 ROBERT HALF 12400 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 STAFFING & RECRUITMENT 247070 MARCUS LYNCH 2 QUEENS ROAD WARSASH HAMPSHIRE UK SO319JY OLYMPIC SAILING DIRECTOR 180000 2 283852 4516163 976206 4800015 ADULT PROGRAMS 711300 2777484 2777484 YOUTH PROGRAMS 711300 1360901 1360901 OLYMPIC PROGRAM 711300 653799 653799 OFFSHORE RACE SUPPORT 711300 405662 405662 OTHER EDUCATION SERVIC 711300 7636 7636 5205482 20778 20778 525135 24000 530798 0 -5663 24000 18337 18337 829790 242861 586929 586929 MISCELLANEOUS INCOME 711300 41691 41691 41691 10673232 5834102 0 39115 X 35000 35000 7500 7500 510838 122601 332045 56192 3209341 2512966 563678 132697 42092 26936 13011 2145 356404 222432 114974 18998 287315 196662 72363 18290 42602 42602 114409 114409 1275795 966389 286516 22890 37245 10355 26526 364 1005619 70829 911898 22892 156634 83737 62071 10826 254312 155610 98702 700389 622360 66807 11222 45998 12360 27905 5733 172689 82580 90109 284352 139452 144900 REGISTRATION AND EVENT 340564 261499 78793 272 LOGISTICS 168786 166196 2590 CERTIFICATES 133648 133648 EQUIPMENT 87654 49472 38182 9269186 5878584 3088081 302521 597145 318424 334269 343748 153376 262908 312435 3680889 3395292 363411 285597 420234 537852 1631030 1114398 3618476 3056351 1386717 390789 1884881 1609107 400000 300000 312011 0 959055 653326 4942664 2953222 X -1854160 -785607 529972 888736 -1324188 103129 3618476 3056351 1404046 23271 0 X X 0 1 X 1 0 X 4634332 7182723 6927388 3385799 4800015 26930257 6596950 7829231 5780416 6516066 6035272 32757935 11231282 15011954 12707804 9901865 10835287 59688192 25000 25000 5000 117517 62186 234703 0 25000 25000 5000 117517 62186 234703 59453489 59569 29804 52878 18018 20778 181047 59569 29804 52878 18018 20778 181047 16023 10002 114247 90280 41691 272243 11306874 15051760 12874929 10010163 10897756 60141482 0.98860 0.98660 0.00300 0.00290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 252000 34880 13835 273045 351083 22614 121697 252000 340648 23727 13292 351083 435764 -85072 10044 340648 382753 31000 22011 435764 0.29140 0.49259 0.21601 1 0 31250 25521 5729 1060109 878292 181817 2589530 2491479 98051 285597 OTHER ASSETS 73729 OPERATING LEASES 1040669 1114398 OPERATING LEASES 653326 653326 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES AS A PUBLIC CHARITY UNDER SECTION 501(C)(3) OF THE IRS. MANAGEMENT BELIEVES THAT THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH ITS TAX-EXEMPT STATUS AT BOTH THE STATE AND FEDERAL LEVELS. THE ORGANIZATION ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES. THESE TAX RETURNS ARE SUBJECT TO REVIEW BY THE TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION CURRENTLY HAS NO TAX EXAMINATIONS IN PROGRESS. 1 INCENTIVE GRANTS 2 7500 FMV SUPPORT TRAINING PART I, LINE 2: WHERE GRANTS ARE MADE TO ENABLE ATTENDANCE AT A SPECIFIC EVENT, THE FUNDING IS NOT MADE UNTIL JUST BEFORE OR JUST AFTER THE EVENT HAS OCCURRED TO ENSURE PRESENCE AT THE EVENT. IN THE CASE OF THE OLYMPIC TEAM, ALL TEAM MEMBERS ARE MONITORED FOR PERFORMANCE AT VARIOUS EVENTS LEADING TO THE OLYMPICS. IN ADDITION, TEAM MEMBERS ATTEND TRAINING CAMPS AND OTHER VARIOUS OTHER GROUP MEETINGS TO RECEIVE COACHING, PHYSICAL CONDITIONING EVALUATIONS, WEATHER ADVISORY, AND OTHER SUPPORT SERVICES PROVIDED BY THE US SAILING ASSOCIATION, THE NATIONAL GOVERNING BODY OF THE SPORT. TEAM MEMBERS ARE IN CONSTANT CONTACT WITH TEAM COACHES, THE HIGH-PERFORMANCE DIRECTOR, AND THE OLYMPIC DIRECTOR THROUGHOUT THE QUADRENNIUM. TEAM MEMBERS MUST MEET SPECIFIC CRITERIA, WHICH ARE PRE-APPROVED BY THE US OLYMPIC COMMITTEE, AND SPECIFIC GOALS TO RECEIVE FUNDING. X X X 0 0 0 0 0 0 0 0 0 CHARLIE ENRIGHT CHIEF EXECUTIVE OFFICER (AS OF 4/25) 177483 0 33333 0 0 0 0 0 3334 0 214150 0 0 0 ANDREW CLOUSTON CHIEF OPERATING OFFICER (AS OF 6/25) 189473 0 10000 0 0 0 2520 0 0 0 201993 0 0 0 HENRY BRAUER BOARD MEMBER/PRESIDENT AS OF 11/24 SUPPORTING OPERATING EXPENSES X 300000 300000 0 1 1 BRIAN KEANE BOARD MEMBER SUPPORTING OPERATING EXPENSES X 200000 0 0 1 1 300000 SCHEDULE L, PART II DURING THE YEAR ENDED ONE BOARD MEMBER FORGAVE A LOAN WITH AN OUTSTANDING BALANCE OF $200,000.IN ADDITION DURING THE YEAR ENDED THE ORGANIZATION BORROWED AN ADDITIONAL $100,000 FROM THE REMAINING BOARD MEMBER UNDER THE SAME TERMS. X 1 33581 FMV X 9 521675 FMV X EQUIPMENT 9 420950 COST 1 0 1 0 FORM 990, PART VI, SECTION A, LINE 4 DURING THE TAX YEAR THE ORGANIZATION AMENDED ITS BYLAWS TO CHANGE THE FOLLOWING: -SECTION 3. SAILOR ATHLETE MEMBERS. SAILOR ATHLETE MEMBERS ARE VOTING MEMBERS WHO MEET THE DEFINITION OF SAILOR ATHLETE AS SET FORTH IN BYLAW 105. (1) 10-YEAR AND 10-YEAR+ SAILOR ATHLETES HAVE THE RIGHT TO SELECT DELEGATES TO SERVE ON US SAILING'S SAILOR ATHLETE COUNCIL AS SET FORTH IN BYLAW 403. (2) 10-YEAR USOPC SAILOR ATHLETES, AS DEFINED BY THE USOPC, HAVE THE RIGHT TO ELECT THE US SAILING REPRESENTATIVE AND ALTERNATE REPRESENTATIVE TO THE USOPC ATHLETE ADVISORY COUNCIL. (3) 10-YEAR SAILOR ATHLETES HAVE THE RIGHT TO VOTE REGARDLESS OF THEIR DUES STATUS WITH US SAILING. -BYLAW 402 RESPONSIBILITIESTHE SAILOR ATHLETE COUNCIL SHALL HAVE THE FOLLOWING RESPONSIBILITIES- (8) TO ENCOURAGE SAILOR ATHLETES TO CONSIDER SERVING AS THE US SAILING REPRESENTATIVE AND ALTERNATE REPRESENTATIVE TO THE USOPC ATHLETE ADVISORY COUNCIL; THE NOMINATION AND ELECTION PROCESS WILL BE CONDUCTED BY US SAILING. -BYLAW 401 SAILOR ATHLETE COUNCIL: US SAILING SHALL HAVE A SAILOR ATHLETE COUNCIL COMPOSED OF 10-YEAR SAILOR ATHLETES EXCEPT THAT IT MAY INCLUDE UP TO 20% 10-YEAR+ SAILOR ATHLETES. -BYLAW 105 DEFINITIONS "10 YEAR ATHLETE, AS FOLLOWS: 10 YEAR SAILOR ATHLETE" MEANS A PERSON WHO INDIVIDUALLY REPRESENTS THE USA AND WHO HAS ALSO, WITHIN THE LAST 10 YEARS. -BYLAW 105 DEFINITIONS "ACTIVELY ENGAGED SAILOR ATHLETE", AS FOLLOWS: INSERT AFTER " LAST 24 MONTHS: ANY EVENT LISTED AS A QUALIFYING EVENT FOR 10 YEAR SAILOR ATHLETE WHERE THE REQUIRED PERFORMANCE LEVEL WAS NOT MET FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 IS PROVIDED BY US SAILINGS EXTERNAL AUDITORS FOR REVIEW BY THE CFO, AND ANY NEEDED ADJUSTMENTS ARE MADE. THE FINAL DRAFT FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE AND CEO FOR REVIEW AND APPROVAL PRIOR TO SENDING TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE ORGANIZATIONS CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL OFFICERS, DIRECTORS AND EMPLOYEES. THESE PEOPLE ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY AND HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT, THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION COMMITTEE REVIEWS THE COMPENSATION OF THE CHIEF EXECUTIVES FOR SPORT (ACES) SALARY SURVEY AND OTHER APPROPRIATE SALARY SURVEYS BEFORE MAKING A RECOMMENDATION TO THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 US SAILING MAKES ITS BY-LAWS REGULATIONS AND BOARD MINUTES AVAILABLE ON ITS WEBSITE ALONG WITH AUDITED FINANCIALS STATEMENTS AND FORM 990 FOR THE CURRENT AND TWO PRIOR YEARS. THESE DOCUMENTS ARE FOUND IN THE "ABOUT US" SECTION. FORM 990, PART IX, LINE 11G CONSULTANTS: PROGRAM SERVICE EXPENSES 966,389. MANAGEMENT AND GENERAL EXPENSES 286,516. FUNDRAISING EXPENSES 22,890. TOTAL EXPENSES 1,275,795. FORM 990, PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. UNITED STATES SAILING FOUNDATION 1 ROGER WILLIAMS UNIVERSITY WAY BRISTOL RI 02809 222667411 TO DIRECTLY SUPPORT A RELATED ORG DE 501(C)(3) SUPPORTING FOUNDATIO UNITED STATES ASSOCIATION INC 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 UNITED STATES SAILING FOUNDATION C 283852 COST UNITED STATES SAILING FOUNDATION E 75422 COST