TY 2025 Form 990EZ

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? 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.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 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. (Grants $ ) If this amount includes foreign grants, check here ...			28a	25,648
29 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. (Grants $ ) If this amount includes foreign grants, check here ...			29a	38,591
30 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. (Grants $ ) If this amount includes foreign grants, check here ...			30a	48,993
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32	113,232

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
Darryl Dennis Commodore President	5.00	0
Jonah Brewer Vice Commodore Vice President	4.00	0
Patricia Carillo Secretary Secretary	4.00	0
Duncan Barks Treasurer Treasurer	3.00	0
Bill Diehl Training Commodore Director	7.00	0
Phillip Hyland Membership Comm Director	5.00	0
Ross Rosiak Comm Commodore Director	4.00	0
Pat Moran Bay Commodore Director	7.00	0
John Spahn River Commodore Director	7.00	0
David Eidsmoe Racing Commodore Director	5.00	0
Joanne Spahn WOW Commodore Director	4.00	0

Yes

Did the organization engage in lobbying activities or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II .......................

Is the organization a school as described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E ..

49a

Did the organization make any transfers to an exempt non-charitable related organization?......

49a

If "Yes," was the related organization a section 527 organization?................

49b

Complete this table for the organization's five highest compensated employees (other than officers, directors, trustees and key employees) who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and title of each employee	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC)	(d) Health benefits, contributions to employee benefit plans, and deferred compensation	(e) Estimated amount of other compensation
NONE

Total number of other employees paid over $100,000 .............

Complete this table for the organization's five highest compensated independent contractors who each received more than $100,000 of compensation from the organization. If there is none, enter "None."

(a) Name and business address of each independent contractor	(b) Type of service	(c) Compensation
NONE

Return Reference	Explanation
Other Expenses.1002	Office Expenses $6592
Other Expenses.1003	Information Technology $1047
Other Expenses.1009	Depreciation $2674
Other Expenses.1012	Insurance $6623
Other Expenses.1	Social Events $43282
Other Expenses.2	Boat Maintenance & Equipment $14465
Other Expenses.3	Dues & Subscriptions $5371
Other Assets.1003	Machinery and Equipment - Beginning $59798 Machinery and Equipment - Ending $57124
Total Liabilities.1001	Accounts Payable and Accrued Expenses - Beginning $1511 Accounts Payable and Accrued Expenses - Ending $1511

Return Reference

Explanation

Other Expenses.1002

Office Expenses $6592

Other Expenses.1003

Information Technology $1047

Other Expenses.1009

Depreciation $2674

Other Expenses.1012

Insurance $6623

Other Expenses.1

Social Events $43282

Other Expenses.2

Boat Maintenance & Equipment $14465

Other Expenses.3

Dues & Subscriptions $5371

Other Assets.1003

Machinery and Equipment - Beginning $59798 Machinery and Equipment - Ending $57124

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $1511 Accounts Payable and Accrued Expenses - Ending $1511

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2	122,215
3	Membership dues and assessments .............................	3	20,803
4	Investment income ....................................	4	2,851
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	145,869

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	17,764
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	219,615
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21	237,379

Sign Here

	Signature of officer	Date

	Officer's name and title

Software ID:	25022934
Software Version:	2025v4.1

Software ID:	25022934
Software Version:	2025v4.1

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12
13	Professional fees and other payments to independent contractors ............	13	26,699
14	Occupancy, rent, utilities, and maintenance ...................	14	21,352
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	80,054
17	Total expenses. Add lines 10 through 16 .................	17	128,105