Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
990EZ • Fiscal year 2013 • EIN 20-4946594
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$50,699
Up $7,790 (+18%) from 2012
Net Assets
Up$43,536
Up $5,888 (+16%) from 2012
Liabilities
Up$7,163
Up $1,902 (+36%) from 2012
Revenue
Up$143,028
Up $14,901 (+12%) from 2012
Expenses
Down$137,140
Down $4,860 (-3.4%) from 2012
Net Income
Up$5,888
Up $19,761 (+142%) from 2012
To educate the public in the safe handling of small water craft.
To educate the general public in the safe handling of watercraft and to provide rentals and storage of watercraft.
| Description | Grants | Expenses |
|---|---|---|
| CLASSES ON THE SAFE HANDLING OF BOATS AND RENTALS OF SMALL WATER CRAFT. | $0 | $123,858 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DYLAN REES | President | - | $0 | - | - |
| MARY DUBROW | Secretary | - | $0 | - | - |
| DEBORAH DEMPSEY | Treasurer | PT | $0 | - | - |
| MELISSA LAITSCH | Board Member | - | $0 | - | - |
| CHRISTINE WRIGHT | Board Member | - | $0 | - | - |
“Description: interest savings. Amount: 33.”
“Description: depreciation. Amount: 3,638. Description: other expenses. Amount: 17,437. Total to form 990-ez, line 14: 21,075.”
“Description: educational expenses. Amount: 9,805. Description: moorage. Amount: 1,891. Description: advertising. Amount: 3,115. Description: office expense. Amount: 829. Description: insurance. Amount: 7,427. Description: memberships and dues. Amount: 310. Description: miscellaneous. Amount: 5,940. Description: license fees. Amount: 670. Description: b&o tax. Amount: 254. Description: payroll tax. Amount: 12,077. Description: employee benefits. Amount: 1,275. Total to form 990-ez, line 16: 43,593.”
“Description: accounts receivable. Beg. Of year amount: 1,920. End of year amount: 0. Description: other depreciable assets. Beg. Of year amount: 13,465. End of year amount: 9,827.”
“Description: accrued taxes. Beg. Of year amount: 3,933. End of year amount: 2,887. Description: gift certificates. Beg. Of year amount: 1,328. End of year amount: 3,143. Description: prepaid revenue. Beg. Of year amount: 0. End of year amount: 1,133.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3607148891 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 4272 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | BELLINGHAM |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 98227 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27524 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 40872 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 13584 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5888 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 791 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 42909 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 50699 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 14269 |
| IRS990EZ/GrossReceiptsAmt | 0 | 146602 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 33 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 37648 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43536 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 37648 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43536 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21075 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DYLAN REES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARY DUBROW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DEBORAH DEMPSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MELISSA LAITSCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CHRISTINE WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 15385 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 9827 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherEmployeePaidOver100kCnt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 43593 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO EDUCATE THE GENERAL PUBLIC IN THE SAFE HANDLING OF WATERCRAFT AND TO PROVIDE RENTALS AND STORAGE OF WATERCRAFT. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 362 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 118716 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CLASSES ON THE SAFE HANDLING OF BOATS AND RENTALS OF SMALL WATER CRAFT. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 123858 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 71319 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 3574 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 10695 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | WA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5261 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 7163 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 137140 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 123858 |
| IRS990EZ/TotalRevenueAmt | 0 | 143028 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.BOATINGCENTER.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 13583 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7132 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20130 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 17928 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11987 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 70760 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 33 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 45 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 73 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 93 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 304 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99570 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 70760 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 13583 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7132 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 20130 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 17928 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 11987 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 70760 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 71064 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST SAVINGS. AMOUNT: 33. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DEPRECIATION. AMOUNT: 3,638. DESCRIPTION: OTHER EXPENSES. AMOUNT: 17,437. TOTAL TO FORM 990-EZ, LINE 14: 21,075. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: EDUCATIONAL EXPENSES. AMOUNT: 9,805. DESCRIPTION: MOORAGE. AMOUNT: 1,891. DESCRIPTION: ADVERTISING. AMOUNT: 3,115. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 829. DESCRIPTION: INSURANCE. AMOUNT: 7,427. DESCRIPTION: MEMBERSHIPS AND DUES. AMOUNT: 310. DESCRIPTION: MISCELLANEOUS. AMOUNT: 5,940. DESCRIPTION: LICENSE FEES. AMOUNT: 670. DESCRIPTION: B&O TAX. AMOUNT: 254. DESCRIPTION: PAYROLL TAX. AMOUNT: 12,077. DESCRIPTION: EMPLOYEE BENEFITS. AMOUNT: 1,275. TOTAL TO FORM 990-EZ, LINE 16: 43,593. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,920. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 13,465. END OF YEAR AMOUNT: 9,827. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCRUED TAXES. BEG. OF YEAR AMOUNT: 3,933. END OF YEAR AMOUNT: 2,887. DESCRIPTION: GIFT CERTIFICATES. BEG. OF YEAR AMOUNT: 1,328. END OF YEAR AMOUNT: 3,143. DESCRIPTION: PREPAID REVENUE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,133. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBORAH DEMPSEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3607148891 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | BELLINGHAM BAY COMMUNITY BOATING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BELL |
| ReturnHeader/Filer/EIN | 0 | 204946594 |
| ReturnHeader/Filer/PhoneNum | 0 | 3607148891 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | P O BOX 4272 |
| ReturnHeader/Filer/USAddress/City | 0 | BELLINGHAM |
| ReturnHeader/Filer/USAddress/State | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 98227 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 911123488 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | ORPHALEE SMITH CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | P O BOX 2980 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BELLINGHAM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 98227 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ORPHALEE SMITH CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-11-14T17:06:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.