Nonprofit · EIN 92-2752412
COMMUNITY SAILING SCHOOL FOUNDATION
Tax-exempt · BLOOMFLD HLS, MI 48304
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $409,987 | $326,715 | $83,272 | $140,177 | $0 | $140,177 |
| December 31, 2024 | 990 | $355,646 | $357,289 | -$1,643 | $56,905 | $0 | $56,905 |
| December 31, 2023 | 990 | $339,686 | $281,138 | $58,548 | $58,548 | $0 | $58,548 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $82,039
- Program service revenue
- $318,490
- Investment income
- $9,458
- Net gain from sales of assets
- $9,250
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $102,000
- Other salaries and wages
- $75,736
- Salaries, compensation and benefits (total)
- $196,654
- Professional fundraising fees
- $0
- Accounting fees
- $2,800
- Occupancy
- $58,265
- Depreciation
- $4,996
- Program services (functional)
- $326,715
Balance sheet and other
- Total assets, start of year
- $56,905
- Total assets, end of year
- $140,177
- Total liabilities, end of year
- $0
- Net assets, end of year
- $140,177
- Land, buildings and equipment
- $80,004
- Net assets without donor restrictions
- $140,177
- Gross receipts
- $409,987
- Employees
- 18
- Volunteers
- 18
- Year formed
- 2022
- State of legal domicile
- MI
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC ELLISON | EDUCATION DI Trustee or director | 40 | $90,000 |
| JULIE DZIUBA | TREASURER Trustee or director, Officer | 2 | $12,000 |
| LYNN FRIKKER | CEO Trustee or director, Officer | – | $0 |
| GREGG KITTINGER | PRESIDENT Trustee or director, Officer | – | $0 |
| WILLIAM SANDERS | VICE PRESIDE Trustee or director | – | $0 |
| JAMIE STEWART | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC ELLISON | EDUCATION DI Trustee or director | 20 | $90,000 |
| LYNN FRIKKER | CEO Trustee or director, Officer | 10 | $30,000 |
| JULIE DZIUBA | TREASURER Trustee or director, Officer | 10 | $12,000 |
| JAMIE JONES | SECRETARY Trustee or director, Officer | 1 | $0 |
| GREGG KITTINGER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| WILLIAM SANDERS | VICE PRESIDE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC ELLISON | EDUCATION DI Trustee or director | 40 | $77,139 |
| JULIE DZIUBA | TREASURER Trustee or director, Officer | 10 | $0 |
| LYNN FRIKKER | CEO Trustee or director, Officer | 40 | $0 |
| JAMIE JONES | SECRETARY Trustee or director, Officer | 10 | $0 |
| GREGG KITTINGER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| WILLIAM SANDERS | VICE PRESIDE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 4684 CHARING CROSS RD, BLOOMFLD HLS, MI 48304-3205
- In care of
- % LYNN FRIKKER
- Principal officer (990 for 2025)
- LYNN FRIKKER, 4684 CHARING CROSS ROAD, BLOOMFIELD HILLS, MI 48304
- Signed the 990
- LYNN FRIKKER, CEO
- Phone
- (248) 892-8391
- Website
- COMMUNITYSAILINGSCHOOL.ORG
- Return prepared by
- PLOTNIK FEINBERG & ASSOCIATES PC
Mission
TO RECEIVE AND ADMINISTER FUNDS THROUGH PRIVATE DONATIONS AND FUNDRAISING FOR SAILING EDUCATION IN THE COMMUNITY; EXCLUSIVELY FOR THE PURPOSE OF RECEIVING AND ADMINISTERING FUNDS FOR THE PURPOSES SET FORTH IN IRC SECTION 501(C)(3).
Program accomplishments
- COMMUNITY SAILING EDUCATION PROGRAM AND SAILING EDUCATION RESOURCE CENTERExpenses $326,715
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 92-2752412
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $140,177
- Income (IRS master file)
- $409,987
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $409,987 | $326,715 | $140,177 | XML |
| 990 | December 2024 | $355,646 | $357,289 | $56,905 | XML |
| 990 | December 2023 | $339,686 | $281,138 | $58,548 | XML |
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 92-2752412).
Questions about COMMUNITY SAILING SCHOOL FOUNDATION
- What is the EIN of COMMUNITY SAILING SCHOOL FOUNDATION?
- The employer identification number (EIN) of COMMUNITY SAILING SCHOOL FOUNDATION is 92-2752412.
- Is COMMUNITY SAILING SCHOOL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to COMMUNITY SAILING SCHOOL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY SAILING SCHOOL FOUNDATION 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 COMMUNITY SAILING SCHOOL FOUNDATION 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 COMMUNITY SAILING SCHOOL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of COMMUNITY SAILING SCHOOL FOUNDATION?
- The 990 for the year ended December 31, 2025 names LYNN FRIKKER.
- Who are the officers and directors of COMMUNITY SAILING SCHOOL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $90,000 (ERIC ELLISON, EDUCATION DI).
- How much revenue does COMMUNITY SAILING SCHOOL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $409,987, expenses of $326,715 and total assets of $140,177 at year end.
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