Nonprofit · EIN 31-1431613
PENTAGON SAILING CLUB
Tax-exempt · WASHINGTON, DC 20026
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $145,869 | $128,105 | $17,764 | $238,890 | $1,511 | $237,379 |
| December 31, 2024 | 990-EZ | $160,224 | $153,403 | $6,821 | $221,126 | $1,511 | $219,615 |
| December 31, 2023 | 990-EZ | $113,879 | $93,558 | $20,321 | $214,102 | $1,308 | $212,794 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $20,803
- Program service revenue
- $122,215
- Investment income
- $2,851
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $26,699
- Occupancy
- $21,352
- Other expenses
- $80,054
- Program services (functional)
- $113,232
Balance sheet and other
- Total assets, start of year
- $221,126
- Total assets, end of year
- $238,890
- Total liabilities, end of year
- $1,511
- Net assets, end of year
- $237,379
- Cash, savings and investments
- $181,766
- Gross receipts
- $145,869
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darryl Dennis Commodore | President | 5 | $0 |
| Jonah Brewer Vice Commodore | Vice President | 4 | $0 |
| Patricia Carillo Secretary | Secretary | 4 | $0 |
| Duncan Barks Treasurer | Treasurer | 3 | $0 |
| Bill Diehl Training Commodore | Director | 7 | $0 |
| Phillip Hyland Membership Comm | Director | 5 | $0 |
| Ross Rosiak Comm Commodore | Director | 4 | $0 |
| Pat Moran Bay Commodore | Director | 7 | $0 |
| John Spahn River Commodore | Director | 7 | $0 |
| David Eidsmoe Racing Commodore | Director | 5 | $0 |
| Joanne Spahn WOW Commodore | Director | 4 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darryl Dennis Commodore | President | 10 | $0 |
| Jonah Brewer Vice Commodore | Vice President | 5 | $0 |
| Lauren Sucher Secretary | Secretary | 2 | $0 |
| Duncan Barks Treasurer | Treasurer | 5 | $0 |
| Igor Bosnjak Training Commodore | Director | 8 | $0 |
| Michelle McGinley Membership Comm | Director | 2 | $0 |
| Briannre Foster Membership Comm | Director | 2 | $0 |
| Ross Rosiak Comm Commodore | Director | 2 | $0 |
| Bill Diehl Bay Commodore | Director | 4 | $0 |
| John Spahn River Commodore | Director | 8 | $0 |
| David Eidsmoe Racing Captain | Director | 4 | $0 |
990-EZ for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Darryl Dennis Commodore | President | 10 | $0 |
| Jonah Brewer Vice Commodore | Vice President | 5 | $0 |
| Lauren Sucher Secretary | Secretary | 2 | $0 |
| Duncan Barks Treasurer | Treasurer | 5 | $0 |
| Igor Bosnjak Training Commodore | Director | 8 | $0 |
| Michelle McGinley Membership Comm | Director | 2 | $0 |
| Briannre Foster Membership Comm | Director | 2 | $0 |
| Ross Rosiak Comm Commodore | Director | 2 | $0 |
| Bill Diehl Bay Commodore | Director | 4 | $0 |
| John Spahn River Commodore | Director | 8 | $0 |
| David Eidsmoe Racing Captain | Director | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 23422, WASHINGTON, DC 20026-3422
- In care of
- % VICE COMMODORE
- Signed the 990-EZ
- Duncan Barks, Treasurer
- Phone
- (202) 681-4772
- Website
- pentagonsailing.org
- Return prepared by
- Quist & Associates LLC
Mission
Pentagon Sailing Club, Inc The Club is a non-stock corporation, incorporated under the laws of the District of Columbia. The Club is a volunteer-run organization dedicated to safe recreational sailing on the Potomac and Anacostia Rivers, Chesapeake Bay, and beyond. The Club offers in-class training, on-the-water sailing instruction, recreational sailing, and group vessel charters. The Club trains and qualifies members of the standards of the Ameican Sailing Association ASA. The Club's mission is to provide recreational sailing and training opportunities for active duty, reserve and retired military personnel, DoD civilians, and others with a demonstrated interest in Club objectives, and their families.
Program accomplishments
- Bay Sailing Training and Social Program: The Bay Program is designed to train and certify members to skipper cruising sailboats 35-50 feet long on the Chesapeake Bay. The Bay Training Program is conducted on both commercially-charted and member-owned sailboats. Training is conducted in accordance with ASA standards by certified volunteer instructors. More than 40 members participate in this program annually. The Bay Program also includes recreationally focused sailing opportunities.Expenses $25,648
- River Sailing Training and Social Program: The River Program is designed to train and certify members to safely sail small keelboats 20-30 feet long in protected waters. The River Training Program is conducted on the Potomac River using Club-owned 22-foot sailboats. Training is conducted in accordance with ASA standards by certified volunteer instructors. Seventy to 80 members are trained and certified annually.Expenses $38,591
- Other Program Services: A Social Program: The Club hosts a variety of social activities throughout the year including monthly social meetings, picnics, and holiday parties. Attendance at social events averages 40-70 members and guests. B Racing Squadron: The Squadron sails club-owned boats in handicap series races and weekend regattas on the Potomac River. The Racing Squadron provides training to members on racing tactics, racing rules and sail trim, and certifies racing skippers. Fifteen to 30 members participate in the Racing Squadron activities annually. C Winter Training: The training is designed to teach members more advanced specialized sailing-related skills such as piloting and navigation, sailboat mechanical, electrical, and plumbing systems' maintenance, marine electronics, and first aid and CPR. Classes are conducted in classrooms by qualified senior skipper volunteers. Class attendance can range from 10-30 members per class.Expenses $48,993
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 31-1431613
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $238,890
- Income (IRS master file)
- $145,869
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $145,869 | $128,105 | $238,890 | IRS |
| 990-EZ | December 2024 | $160,224 | $153,403 | $221,126 | IRS |
| 990-EZ | December 2023 | $113,879 | $93,558 | $214,102 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1431613).
Questions about PENTAGON SAILING CLUB
- What is the EIN of PENTAGON SAILING CLUB?
- The employer identification number (EIN) of PENTAGON SAILING CLUB is 31-1431613.
- Is PENTAGON SAILING CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2009.
- Are donations to PENTAGON SAILING CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PENTAGON SAILING CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PENTAGON SAILING CLUB due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PENTAGON SAILING CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PENTAGON SAILING CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does PENTAGON SAILING CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $145,869, expenses of $128,105 and total assets of $238,890 at year end.
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