The Notifications page in CBSubs has no entry for this transaction, just for the one before and the one after. The history log has no IPN, just "User subscription record created with status: R" and the plan ID is 5 (we've had successful transactions with this plan before and after this transaction). The history log shows the event in CBSubs happened at 2023-01-27 00:40:10 about 4 minutes before Paypal recorded the payment as completed on January 26, 2023 at 4:43:53 PM PST.
Here's what Paypal says about the transaction in general, at the URL you provided, note the transmission FAILED message, 16 retries (!), last attempt to transmit 2 days after the transaction:
"Instant Payment Notification (IPN) details
"Message ID6GN16901R0721662HDate/ time createdJanuary 26, 2023 at 4:43:58 PM PSTOriginal/ ResentOriginalLatest delivery attempt date/ TimeJanuary 29, 2023 at 2:20:52 PM PSTNotification URLhttps://www.cal-sailing.org/index.php?option=com_comprofiler&view=pluginclass&plugin=cbpaidsubscriptions&cbpgacctno=1&cbpbasket=20896&do=gw&result=notify&cbpid=cbp63d31d6bb2b69847497898&format=rawHTTP response code500Delivery status
FailedNo. of retries16Transaction ID
1CT84856NT557023R
IPN typeTransaction made"
Here's a redacted copy of the IPN message from Paypal
"mc_gross=99.00&invoice=N12289825104673750&protection_eligibility=Eligible&payer_id=58Z77KHT9HU4J&payment_date=16%3A43%3A53+Jan+26%2C+2023+PST&payment_status=Completed&charset=windows-1252&first_name=
REDACTED&mc_fee=3.95¬ify_version=3.9&custom=20896&payer_status=verified&business=payments%40cal-sailing.org&quantity=1&verify_sign=Af3liDHWQ1jVkPN5H.CWpgxJiAYPAhGD-E3UITA4XNIPIdnDgcy49YrI&payer_email=REDACTED&txn_id=1CT84856NT557023R&payment_type=instant&last_name=REDACTED&receiver_email=REDACTED&payment_fee=3.95&shipping_discount=0.00&receiver_id=RLD8NFQH8WGEG&insurance_amount=0.00&txn_type=web_accept&item_name=Paid+Student/Senior+for+REDACTED&discount=0.00&mc_currency=USD&item_number=S20944-18822-5&residence_country=DE&shipping_method=Default&transaction_subject=&payment_gross=99.00&ipn_track_id=f209262e1e541"