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Wet Pants Sailing Association Inc

  • Smithtown, NY
  • Tax-exempt since Feb. 2014
  • EIN: 45-4864364

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Category: Recreation, Sports, Leisure, Athletics / Recreational, Pleasure, or Social Club (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$101k (2024)

Expenses
$95.6k (2024)

Total Assets
$94k (2024)

Total Liabilities
$0 (2024)

Source: Form 990 tax filings from 2013 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$100,711
Expenses
$95,553
Net Income
$5,158
Net Assets
$93,963
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,642
3.6%
Program Services $66,179
65.7%
Investment Income $314
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $579
0.6%
Other Revenue $5,316
5.3%
Assets/Debt
Total Assets $93,963
Total Liabilities $0
Net Assets $93,963
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Kim Mc Mackin (Commodore Director) $0 $0
Kaeah Klein (Vice Commodore Director) $0 $0
Jacqueline Noon (Secretary Director) $0 $0
Ting Heng (Treasurer Director) $0 $0
Robert Campbell (Financial Secretary Director) $0 $0
Mike Noon (Rear Commodore Director) $0 $0
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Document Links

990-EZ
Filed on Nov. 5, 2025

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$98,925
Expenses
$105,430
Net Income
-$6,505
Net Assets
$88,805
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $70,440
71.2%
Investment Income $6
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $32
0.0%
Other Revenue $5,940
6.0%
Assets/Debt
Total Assets $88,805
Total Liabilities $0
Net Assets $88,805
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Chris Costa Sr (Commodore Director) $0 $0
Kim Mackin (Vice Commodore Director) $0 $0
Jennifer Mc Mackin (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Robert Campbell (Financial Secretary Director) $0 $0
Mike Noon (Rear Commodore Director) $0 $0
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990-EZ
Filed on May 30, 2024

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$95,636
Expenses
$104,229
Net Income
-$8,593
Net Assets
$95,310
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,758
1.8%
Program Services $76,293
79.8%
Investment Income $105
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $95,310
Total Liabilities $0
Net Assets $95,310
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Gerhard Pagels (Commodore Director) $0 $0
Chris Costa Sr (Vice Commodore Director) $0 $0
Jennifer Mc Mackin (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Robert Campbell (Financial Secretary Director) $0 $0
Mike Noon (Rear Commodore Director) $0 $0
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990-EZ
Filed on May 5, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$91,400
Expenses
$79,089
Net Income
$12,311
Net Assets
$103,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,195
2.4%
Program Services $67,299
73.6%
Investment Income $4
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,230
1.3%
Assets/Debt
Total Assets $103,903
Total Liabilities $0
Net Assets $103,903
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Joe Klein (Commodore Director) $0 $0
Richard Haase (Vice Commodore Director) $0 $0
Jennifer Mc Mackin (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Robert Campbell (Financial Secretary Director) $0 $0
Chris Costa Sr (Rear Commodore Director) $0 $0
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990-EZ
Filed on Aug. 17, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$84,208
Expenses
$69,716
Net Income
$14,492
Net Assets
$91,592
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,205
2.6%
Program Services $51,255
60.9%
Investment Income $7
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $12,918
15.3%
Assets/Debt
Total Assets $91,592
Total Liabilities $0
Net Assets $91,592
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Gerhard Pagels (Commodore Director) $0 $0
Joe Klein (Vice Commodore Director) $0 $0
Jennifer Mc Mackin (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Robert Campbell (Financial Secretary Director) $0 $0
Richard Haase (Rear Commodore Director) $0 $0
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990-EZ
Filed on July 27, 2021

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$100,403
Expenses
$97,513
Net Income
$2,890
Net Assets
$77,100
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,519
1.5%
Program Services $71,920
71.6%
Investment Income $20
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $56
0.1%
Other Revenue $8,438
8.4%
Assets/Debt
Total Assets $77,530
Total Liabilities $430
Net Assets $77,100
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Robert Campbell (Commodore Director) $0 $0
Gerhard Pagels (Vice Commodore Director) $0 $0
James Mc Carriuck (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Christine O Connor (Director) $0 $0
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990-EZ
Filed on Sept. 25, 2020

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$108,527
Expenses
$120,212
Net Income
-$11,685
Net Assets
$62,751
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $87,476
80.6%
Investment Income $122
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $9,955
9.2%
Assets/Debt
Total Assets $62,751
Total Liabilities $0
Net Assets $62,751
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Robert Campbell (Commodore Director) $0 $0
Gerhard Pagels (Vice Commodore Director) $0 $0
James Mc Carriuck (Secretary Director) $0 $0
Bill Lembeck (Treasurer Director) $0 $0
Christine O Connor (Director) $0 $0
John Whitebread (Treasurer Director Deceased) $0 $0
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990-EZ
Filed on Nov. 12, 2019

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$108,200
Expenses
$116,205
Net Income
-$8,005
Net Assets
$64,617
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,550
3.3%
Program Services $81,458
75.3%
Investment Income $15
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $64,617
Total Liabilities $0
Net Assets $64,617
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
John Breuer (Commodore) $0 $0
Christine O'connor (Vice Commodo) $0 $0
Rick Braille (Treasurer) $0 $0
Sue Davison (Secretary) $0 $0
John Callis (Trustee) $0 $0
John Breuer (Trustee) $0 $0
Robert Barnett (Trustee) $0 $0
Vinny Corrado (Trustee) $0 $0
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990-EZ
Filed on Aug. 13, 2018

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$105,673
Expenses
$83,594
Net Income
$22,079
Net Assets
$71,828
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $82,734
78.3%
Investment Income $16
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $71,828
Total Liabilities $0
Net Assets $71,828
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
John Breuer (Commodore) $0 $0
Christine O'connor (Vice Commodo) $0 $0
Rick Braille (Treasurer) $0 $0
Sue Davison (Secretary) $0 $0
John Callis (Trustee) $0 $0
John Breuer (Trustee) $0 $0
Robert Barnett (Trustee) $0 $0
Vinny Corrado (Trustee) $0 $0
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990-EZ
Filed on Nov. 14, 2017

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$106,270
Expenses
$113,317
Net Income
-$7,047
Net Assets
$41,865
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $85,189
80.2%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $41,865
Total Liabilities $0
Net Assets $41,865
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
John Callis (Commodore) $0 $0
Christine O'connor (Vice Commodo) $0 $0
Rick Braille (Treasurer) $0 $0
Sue Davison (Secretary) $0 $0
John Callis (Trustee) $0 $0
John Breuer (Trustee) $0 $0
Robert Barnett (Trustee) $0 $0
Vinny Corrado (Trustee) $0 $0
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990-EZ
Filed on Oct. 7, 2016

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$101,057
Expenses
$101,674
Net Income
-$617
Net Assets
$48,914
Notable Sources of Revenue Percent of Total Revenue
Contributions $693
0.7%
Program Services $81,740
80.9%
Investment Income $5
0.0%
Net Fundraising $0
Sales of Assets -$2,659
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $48,914
Total Liabilities $0
Net Assets $48,914
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Rob Verbeck (Commodore) $0 $0
Tom Davison (Vice Commodo) $0 $0
Joe Cook (Treasurer) $0 $0
Sue Davison (Secretary) $0 $0
John Callis (Trustee) $0 $0
John Breuer (Trustee) $0 $0
Robert Barnett (Trustee) $0 $0
Vinny Corrado (Trustee) $0 $0
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990-EZ
Filed on Aug. 7, 2015

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$153,071
Expenses
$104,043
Net Income
$49,028
Net Assets
$49,531
Notable Sources of Revenue Percent of Total Revenue
Contributions $845
0.6%
Program Services $88,067
57.5%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $49,531
Total Liabilities $0
Net Assets $49,531
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Rob Verbeck (Commodore) $0 $0
Tom Davison (Vice Commodo) $0 $0
Joe Cook (Treasurer) $0 $0
Sue Davison (Secretary) $0 $0
John Callis (Trustee) $0 $0
John Breuer (Trustee) $0 $0
Robert Barnett (Trustee) $0 $0
Vinny Corrado (Trustee) $0 $0
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990-EZ
Filed on Dec. 4, 2014

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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