Nonprofit · EIN 46-3594743
LUDINGTON YOUTH SAILING SCHOOL INC
Tax-exempt · LUDINGTON, MI 49431
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $75,751 | $48,010 | $27,741 | $63,164 | $0 | $63,164 |
| December 31, 2024 | 990-EZ | $33,456 | $42,768 | -$9,312 | $35,423 | $0 | $35,423 |
| December 31, 2023 | 990-EZ | $52,959 | $48,348 | $4,611 | $44,735 | $0 | $44,735 |
| December 31, 2022 | 990-EZ | $61,906 | $41,021 | $20,885 | $40,124 | $0 | $40,124 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $51,273
- Program service revenue
- $13,658
- Investment income
- $4
- Net income from fundraising events
- $10,816
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $29,100
- Occupancy
- $8,143
- Other expenses
- $10,767
Balance sheet and other
- Total assets, start of year
- $35,423
- Total assets, end of year
- $63,164
- Total liabilities, end of year
- $0
- Net assets, end of year
- $63,164
- Cash, savings and investments
- $38,051
- Land and buildings
- $25,113
- Gross receipts
- $81,692
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 |
|---|---|---|---|
| Steve Miller | Treasurer | 2 | $0 |
| Gary Ferguson | President | 1 | $0 |
| Andy Klevorn | Director | 1 | $0 |
| Denny Lavis | Secretary | 1 | $0 |
| Les Kaines | Director | 1 | $0 |
| Tom Paine | Director | 1 | $0 |
| John Wilson | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Miller | Treasurer | 2 | $0 |
| Gary Ferguson | President | 1 | $0 |
| Andy Klevorn | Director | 1 | $0 |
| Denny Lavis | Secretary | 1 | $0 |
| Les Kaines | Director | 1 | $0 |
| Tom Paine | Director | 1 | $0 |
| John Wilson | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Miller | Treasurer | 1 | $0 |
| Gary Ferguson | President | 1 | $0 |
| Dale Fitch | Director | 1 | $0 |
| Andy Klevorn | Vice President | 0 | $0 |
| Denny Lavis | Secretary | 0 | $0 |
| Les Kaines | Director | 0 | $0 |
| Tom Paine | Director | 0 | $0 |
| John Wilson | Director | 0 | $0 |
990-EZ for the year ended December 31, 2022: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Steve Miller | Treasurer | 1 | $0 |
| Gary Ferguson | President | 1 | $0 |
| Andy Klevorn | Vice President | 1 | $0 |
| Les Kaines | Director | 1 | $0 |
| Denny Lavis | Secretary | 1 | $0 |
| John Wilson | Director | 1 | $0 |
| Dale Fitch | Director | 1 | $0 |
| Tom Paine | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 132, LUDINGTON, MI 49431-0132
- In care of
- % STEVE MILLER
- Mailing address (990-N for 2021)
- P O Box 132, Ludington MI 49431
- Principal officer (990-N for 2021)
- Gary Ferguson, P O Box 132, Ludington MI 49431
- Signed the 990-EZ
- STEVE MILLER, Treasurer
- Return prepared by
- Connie M Tewes CPA LLC
Mission
Youth water safety & sailing instruction
Program accomplishments
- Youth Sailing and Safety Instruction
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
- 46-3594743
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $63,164
- Income (IRS master file)
- $81,692
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $75,751 | $48,010 | $63,164 | XML |
| 990-EZ | December 2024 | $33,456 | $42,768 | $35,423 | IRS |
| 990-EZ | December 2023 | $52,959 | $48,348 | $44,735 | XML |
| 990-EZ | December 2022 | $61,906 | $41,021 | $40,124 | XML |
| 990-N for 2021 Officer: Gary Ferguson | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Gary Ferguson | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Gary Ferguson | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 46-3594743).
Questions about LUDINGTON YOUTH SAILING SCHOOL INC
- What is the EIN of LUDINGTON YOUTH SAILING SCHOOL INC?
- The employer identification number (EIN) of LUDINGTON YOUTH SAILING SCHOOL INC is 46-3594743.
- Is LUDINGTON YOUTH SAILING SCHOOL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to LUDINGTON YOUTH SAILING SCHOOL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUDINGTON YOUTH SAILING SCHOOL INC 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 LUDINGTON YOUTH SAILING SCHOOL INC 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 LUDINGTON YOUTH SAILING SCHOOL INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LUDINGTON YOUTH SAILING SCHOOL INC?
- The 990-N for 2021 names Gary Ferguson.
- Who are the officers and directors of LUDINGTON YOUTH SAILING SCHOOL INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does LUDINGTON YOUTH SAILING SCHOOL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $75,751, expenses of $48,010 and total assets of $63,164 at year end.
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All nonprofits in LUDINGTON · Michigan · Recreation and sports