Civic Intelligence

Westlawn Institute of Marine Technology

990 • Fiscal year 2013 • EIN 06-1014098

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 03, 2014

Organization ProfileWWW.WESTLAWN.ORG
613 Third Street Suite 1021403

(410) 990-4470

Siviq Scores

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

Liabilities / Assets

96th percentile

1.34x

Higher debt load relative to assets than 96% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.16x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

93rd percentile

61%

Higher net margin than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$129,548

Up $13,653 (+12%) from 2012

Net Assets

Up

-$44,303

Up $653,524 (+94%) from 2012

Liabilities

Down

$173,851

Down $639,871 (-79%) from 2012

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin93rd percentile

Revenue

$1,065,122

No earlier filing loaded for comparison.

Expenses

Down

$411,598

Down $26,673 (-6.1%) from 2012

Net Income

$653,524

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$1.0M$500K$0-$500K-$1.0MAssets 2011: $114,839Liabilities 2011: $753,199Net Assets 2011: -$638,3602011Assets 2012: $115,895Liabilities 2012: $813,722Net Assets 2012: -$697,8272012Assets 2013: $129,548Liabilities 2013: $173,851Net Assets 2013: -$44,3032013

Highlighted filing

2013

Assets$129,548
Liabilities$173,851
Net Assets-$44,303
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0Expenses 2011: $455,1672011Expenses 2012: $438,2712012Revenue 2013: $1,065,122Expenses 2013: $411,598Net Income 2013: $653,5242013

Highlighted filing

2013

Revenue$1,065,122
Expenses$411,598
Net Income$653,524
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$1,065,122
Mission and Program Overview

Mission

Westlawn is a distance-learning boat-design school. It provides educational programs in yacht and boat design and related marine technology subjects. The purpose of these programs is to train people in the skills required to provide safe and seaworthy boats and yachts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$61,489$57,451▼ $4,038
Accounts Receivable$29,648$41,049▲ $11,401
Savings and Temporary Cash Investments$10,536$18,561▲ $8,025
Inventories for Sale or Use$10,883$10,138▼ $745
Intangible Assets$2,074$1,747▼ $327
Land, Buildings, and Equipment, Net$1,265$502▼ $763
Cash and Non-Interest-Bearing Accounts-$100-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Total Assets$115,895$129,548▲ $13,653
Other Assets Total-$0-
Liabilities
Other Liabilities$787,365$101,463▼ $685,902
Accounts Payable and Accrued Expenses$26,357$72,388▲ $46,031
Total Liabilities$813,722$173,851▼ $639,871
Net Assets / Fund Balance
Temporarily Rstr Net Assets$3,530$196▼ $3,334
Unrestricted Net Assets$-701,357$-44,499▲ $656,858
Total Net Assets Fund Balance$-697,827$-44,303▲ $653,524
Total Liabilities and Net Assets / Fund Balance$115,895$129,548▲ $13,653

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$441$23,617$24,058
Equipment$61$7,088$7,149
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Dave GerrSecretaryFT$92,026$92,026

Board Members and Trustees

NameTitle
Robert MacneilChairman
Charles NevilleDirector
Gordon PicheDirector
John AdeyDirector
Robert JohnsonDirector
Will KeeneDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,065,108
Investment Income
$14
Other Revenue
$0
Change in Net Assets
$653,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$233,314
Other Expenses$178,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$81,903$10,123-$92,026
Other Salaries and Wages$80,211$9,914-$90,125
Advertising$70,752--$70,752
All Other Expenses$27,844$1,714-$29,558
Other Employee Benefits$24,767$3,062-$27,829
Payroll Taxes$12,592$1,556-$14,148
Office Expenses$9,547$1,180-$10,727
Pension Plan Contributions$8,176$1,010-$9,186
Other Expenses$6,685$826-$7,511
Travel$5,447$673-$6,120
Occupancy$5,340$660-$6,000
Fees for Services Accounting-$5,300-$5,300
Insurance-$3,869-$3,869
Depreciation Depletion$969$120-$1,089
Total Functional Expenses$370,671$40,927$0$411,598
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Credit Tuition$96,833
Reserve for Tuition Refunds$4,630
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Executive director reviews, approves, and gives board a copy”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“President of abyc and subject to approval by board”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Comparitability data with parent organization”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Upon request at main office during normal business hours”

Filing and Contact Details

Filer

EIN
06-1014098
Phone
4109904470

Signing Officer

Name
John Adey
Title
Director
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Adey
Formed
1930
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
8
Employees
0

Preparer

Preparer
Brian T Wolfe
Phone
4107470789
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt018561
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt030000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0793
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt060793
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0341
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0405
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0823
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01065108
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0348798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0358719
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0377992
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0434872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02585489
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0341
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0405
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0823
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-1067
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-1067
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99990
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0377992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0435665
IRS990ScheduleA/Total509Grp/TotalAmt02646282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01065122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0378804
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0388776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0377266
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0436070
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02646038
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt061
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07088
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07149
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0441
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023617
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024058
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt096833
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED CREDIT TUITION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESERVE FOR TUITION REFUNDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0502
IRS990ScheduleD/TotalLiabilityAmt0101463
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXECUTIVE DIRECTOR REVIEWS, APPROVES, AND GIVES BOARD A COPY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRESIDENT OF ABYC AND SUBJECT TO APPROVAL BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARITABILITY DATA WITH PARENT ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST AT MAIN OFFICE DURING NORMAL BUSINESS HOURS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10AMERICAN BOAT & YACHT COUNCIL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0131939929
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0DEVELOPMENT AND PUB OF VOLUNTARY STANDARDS FOR MARINE INDUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10613 THIRD STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0ANNAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode021403
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,548
Liabilities
$173,851
Net assets
-$44,303
Revenue
$1,065,122
Expenses
$411,598
Net income
$653,524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.17$0.04$1.07$0.41$0.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.81$0.70$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.75$0.64$0.46