Civic Intelligence

Westbrook Seals

990 • Fiscal year 2024 • EIN 01-0496380

Sep 01, 2023 to Aug 31, 2024 • Filed on Nov 08, 2024

9 Frenchmans LaneWindham, ME 04062

(585) 662-3974

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-3.7%

Higher net margin than 35% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$56,855

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 26.0% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

27th percentile

-16%

Faster asset growth than 27% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-5.5%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$71,684

Down $13,505 (-16%) from 2023

Net Assets

Down

$71,282

Down $7,993 (-10%) from 2023

Liabilities

Down

$402

Down $5,512 (-93%) from 2023

Revenue

Down

$218,695

Down $12,688 (-5.5%) from 2023

Expenses

Up

$226,688

Up $356 (+0.2%) from 2023

Net Income

Down

-$7,993

Down $13,044 (-258%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2012: $33,479Liabilities 2012: $02012Assets 2013: $34,379Liabilities 2013: $7672013Assets 2014: $30,457Liabilities 2014: $9,1592014Assets 2015: $25,609Liabilities 2015: $1,7382015Assets 2016: $15,140Liabilities 2016: $4,3842016Assets 2017: $17,935Liabilities 2017: $1,3172017Assets 2018: $8,828Liabilities 2018: $2,9002018Assets 2019: $28,863Liabilities 2019: $22,7522019Assets 2020: $70,213Liabilities 2020: $30,4652020Assets 2021: $49,923Liabilities 2021: $2,164Net Assets 2021: $47,7592021Assets 2022: $75,840Liabilities 2022: $1,616Net Assets 2022: $74,2242022Assets 2023: $85,189Liabilities 2023: $5,914Net Assets 2023: $79,2752023Assets 2024: $71,684Liabilities 2024: $402Net Assets 2024: $71,2822024Assets 2025: $83,296Liabilities 2025: $0Net Assets 2025: $83,2962025

Highlighted filing

2024

Assets$71,684
Liabilities$402
Net Assets$71,282

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $137,886Expenses 2012: $139,604Net Income 2012: -$1,7182012Revenue 2013: $145,522Expenses 2013: $145,389Net Income 2013: $1332013Revenue 2014: $127,518Expenses 2014: $148,832Net Income 2014: -$21,3142014Revenue 2015: $147,638Expenses 2015: $145,065Net Income 2015: $2,5732015Revenue 2016: $135,093Expenses 2016: $148,238Net Income 2016: -$13,1452016Revenue 2017: $150,728Expenses 2017: $144,866Net Income 2017: $5,8622017Revenue 2018: $145,332Expenses 2018: $156,022Net Income 2018: -$10,6902018Revenue 2019: $145,251Expenses 2019: $145,068Net Income 2019: $1832019Revenue 2020: $180,591Expenses 2020: $146,954Net Income 2020: $33,6372020Revenue 2021: $200,917Expenses 2021: $192,906Net Income 2021: $8,0112021Revenue 2022: $241,054Expenses 2022: $214,589Net Income 2022: $26,4652022Revenue 2023: $231,383Expenses 2023: $226,332Net Income 2023: $5,0512023Revenue 2024: $218,695Expenses 2024: $226,688Net Income 2024: -$7,9932024Revenue 2025: $232,818Expenses 2025: $220,812Net Income 2025: $12,0062025

Highlighted filing

2024

Revenue$218,695
Expenses$226,688
Net Income-$7,993
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$218,695
Mission and Program Overview

Mission

The Westbrook Seals offers a year round competitive swim program for children ages 6-18.

To Provide a quality year round swim program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$82,643$71,599▼ $11,044
Accounts Receivable$2,546$85▼ $2,461
Total Assets$85,189$71,684▼ $13,505
Liabilities
Accounts Payable and Accrued Expenses$5,914$402▼ $5,512
Total Liabilities$5,914$402▼ $5,512
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$79,275$71,282▼ $7,993
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$79,275$71,282▼ $7,993
Total Liabilities and Net Assets / Fund Balance$85,189$71,684▼ $13,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marcy ScharfHead Coach April through OctoberFT$56,855$56,855
Dana BarrowsHead Coach Nov through MarchFT$27,000$27,000

Board Members and Trustees

NameTitle
Jennie PillsburyPresident
Lindsay PerryVice President
Marcy B ScharfMeet Director
Jennifer Hutchinsmember at large
Mandy CyrSecretary
Mara Plummer-CasalettoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$218,593
Program Service Revenue
$0
Investment Income
$102
Other Revenue
$0
All Other Contributions
$873
Change in Net Assets
$-7,993
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,102
Other Expenses$111,586
Total Fundraising Expense$11,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$83,855$0$0$83,855
Occupancy$36,369$0$0$36,369
Travel$22,772$0$0$22,772
Other Salaries and Wages$22,372--$22,372
Fees for Services Other$15,960$0$0$15,960
Office Expenses$1,562$154$8,850$10,566
Payroll Taxes$8,875$0$0$8,875
Fees for Services Accounting$7,490$0$0$7,490
Other Expenses$1,892$118$1,586$3,596
Information Technology$1,248--$1,248
Insurance$0$986$0$986
Total Functional Expenses$214,315$1,258$11,115$226,688
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mile Challenge$19,226$19,226$0$19,226
Swim Meets$12,816$12,816$1,934$10,882
Total Events$47,805$47,805$11,114$36,691
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members who elect the board of Directors

Form 990, Part VI, Section A, Line 7A

Members elect the board of directors

Form 990, Part VI, Section B, Line 11B

Board meeting

Form 990, Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Westbrook Seals
EIN
01-0496380
Phone
5856623974
Address
9 Frenchmans Lane, Windham, ME 04062

Signing Officer

Name
Jennie Pillsbury
Title
President
Phone
9176931852
Signed
2024-11-08
Discuss with paid preparer
No

Organization Details

Principal Officer
Jennie Pillsbury
Formed
1977
Legal Domicile
Me
Voting Board Members
110
Independent Board Members
110
Employees
6
Volunteers
80

Preparer

Firm
Mary McVey
Address
PO Box 5434, Oquossoc, ME 04964
Preparer
Mary McVey
Phone
2074507082
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Sub contractors for drylands and helping with Seal pups program.

Raw XML AppendixShowing 400 of 470 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt020267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014954
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt078469
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0102
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0116
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0276
IRS990ScheduleA/InvestmentIncomeCYPct00.00027
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt014825
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt022252
IRS990ScheduleA/OtherIncome509Grp/TotalAmt037077
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96409
IRS990ScheduleA/PublicSupportPY509Pct00.96026
IRS990ScheduleA/PublicSupportTotal509Amt01002805
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0218593
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0231267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0237296
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0186076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0129573
IRS990ScheduleA/Total509Grp/TotalAmt01002805
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0218695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0231383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0237303
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0200917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0151860
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01040158
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0472
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0192
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt014
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0678
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011114
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Mile Challenge
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Swim Meets
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012816
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt015763
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047805
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019226
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012816
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt015763
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt047805
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt036691
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08502
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010436
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01934
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members who elect the board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Sub contractors for drylands and helping with Seal pups program.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt085189
IRS990/TotalAssetsEOYAmt071684
IRS990/TotalAssetsGrp/BOYAmt085189
IRS990/TotalAssetsGrp/EOYAmt071684
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0218593
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011115
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01258
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0214315
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226688
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$2.33$2.21$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.71$2.19$2.27$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.06$0.79$2.31$2.26$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.76$0.02$0.74$2.41$2.15$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.02$0.48$2.01$1.93$0.08
2020Summary only. Only limited summary data is available for this year.$0.70$0.30$1.81$1.47$0.34
2019Summary only. Only limited summary data is available for this year.$0.29$0.23$1.45$1.45$0.00
2018Summary only. Only limited summary data is available for this year.$0.09$0.03$1.45$1.56$0.11
2017Summary only. Only limited summary data is available for this year.$0.18$0.01$1.51$1.45$0.06
2016Summary only. Only limited summary data is available for this year.$0.15$0.04$1.35$1.48$0.13
2015Summary only. Only limited summary data is available for this year.$0.26$0.02$1.48$1.45$0.03
2014Summary only. Only limited summary data is available for this year.$0.30$0.09$1.28$1.49$0.21
2013Summary only. Only limited summary data is available for this year.$0.34$0.01$1.46$1.45$0.00
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$1.38$1.40$0.02