Liabilities / Assets
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Cowan Lake Sailing Association
EIN 31-6035755 • 501(c)7 • Lewis Center, OH
Profile
Support of sailing activies, social gatherings, training and racing.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$338,545
Up $13,998 (+4.3%) from 2024
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
Up$338,545
Up $13,998 (+4.3%) from 2024
Revenue
Up$94,956
Up $3,387 (+3.7%) from 2024
Expenses
Up$80,958
Up $5,324 (+7.0%) from 2024
Net Income
Down$13,998
Down $1,937 (-12%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $338,545
- Liabilities
- $0
- Net assets
- $338,545
- Revenue
- $94,956
- Expenses
- $80,958
- Net income
- $13,998
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 26, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $94,956
Mission and Program Overview
Mission
Sailing training and racing, open to public.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SUPPORT OF SAILING ACTIVITIES INCLUDING MOORING, SAFETY VESSELS, SHORE FACILITIES AND GROUNDS. BENEFITING 123 MEMBER FAMILIES. | $0 | $0 |
| MEMBER SERVICES INCLUDING SOCIAL GATHERINGS, TRAINING, AND EXECUTIVE SERVICES TO MANAGE ALL CLUB OPERATIONS. BENEFITING ALL 149 MEMBER FAMILES. | $0 | $0 |
| SAILBOAT RACING AND TRAINING. OPERATION OF SAFETY VESSELS AFLOAT WHEN RACING IS ACTIVE. BENEFITING 123 MEMBER FAMILES. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ANDREW GARDNER | Commodore | PT | $0 | - | - |
| BEN HENNING | Vice-Commodore | PT | $0 | - | - |
| TOM ANTUNES | Secretary | PT | $0 | - | - |
| PETE JAPIKSE | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cowan Lake Sailing Association
- EIN
- 31-6035755
- Phone
- 7406573933
- Address
- 6033 TRENT COURT, LEWIS CENTER, OH 43035
Signing Officer
- Name
- Pete Japikse
- Title
- Treasurer
- Phone
- 7406573933
- Signed
- 2026-01-26
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 4 - Other Investment Income
“Description: interest income. Amount: 3,288.”
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: sales tax discount. Amount: 49. Description: small asset sales. Amount: 300. Total to form 990-ez, line 8: 349.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: administrative expenses. Amount: 1,310. Description: dues-saling organizations. Amount: 575. Description: insurance. Amount: 17,651. Description: property taxes. Amount: 2,200. Description: racing expenses. Amount: 3,238. Description: training expenses. Amount: 383. Description: vessels expenses. Amount: 961. Description: membership expenses. Amount: 9,731. Description: software fees. Amount: 3,460. Description: supplies. Amount: 24. Description: first aid. Amount: 315. Description: depreciation. Amount: 16,666. Total to form 990-ez, line 16: 56,514.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: other assets. Beg. Of year amount: 0. End of year amount: 2,001. Description: other depreciable assets. Beg. Of year amount: 105,266. End of year amount: 88,598.”
Raw XML Appendix120 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PETE JAPIKSE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7406573933 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6033 TRENT COURT |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LEWIS CENTER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43035 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 192031 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 220696 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 475 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 13998 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1635 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 324547 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 338545 |
| IRS990EZ/GrossReceiptsAmt | 0 | 94956 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3288 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 27250 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 27250 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 86849 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 324547 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 338545 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 324547 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 338545 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 22809 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ANDREW GARDNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | BEN HENNING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TOM ANTUNES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PETE JAPIKSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE-COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 105266 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 90599 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56514 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 349 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SAILING TRAINING AND RACING, OPEN TO PUBLIC. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 3995 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SUPPORT OF SAILING ACTIVITIES INCLUDING MOORING, SAFETY VESSELS, SHORE FACILITIES AND GROUNDS. BENEFITING 123 MEMBER FAMILIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MEMBER SERVICES INCLUDING SOCIAL GATHERINGS, TRAINING, AND EXECUTIVE SERVICES TO MANAGE ALL CLUB OPERATIONS. BENEFITING ALL 149 MEMBER FAMILES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | SAILBOAT RACING AND TRAINING. OPERATION OF SAFETY VESSELS AFLOAT WHEN RACING IS ACTIVE. BENEFITING 123 MEMBER FAMILES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 80958 |
| IRS990EZ/TotalRevenueAmt | 0 | 94956 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.CLSA.CLUB |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST INCOME. AMOUNT: 3,288. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: SALES TAX DISCOUNT. AMOUNT: 49. DESCRIPTION: SMALL ASSET SALES. AMOUNT: 300. TOTAL TO FORM 990-EZ, LINE 8: 349. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ADMINISTRATIVE EXPENSES. AMOUNT: 1,310. DESCRIPTION: DUES-SALING ORGANIZATIONS. AMOUNT: 575. DESCRIPTION: INSURANCE. AMOUNT: 17,651. DESCRIPTION: PROPERTY TAXES. AMOUNT: 2,200. DESCRIPTION: RACING EXPENSES. AMOUNT: 3,238. DESCRIPTION: TRAINING EXPENSES. AMOUNT: 383. DESCRIPTION: VESSELS EXPENSES. AMOUNT: 961. DESCRIPTION: MEMBERSHIP EXPENSES. AMOUNT: 9,731. DESCRIPTION: SOFTWARE FEES. AMOUNT: 3,460. DESCRIPTION: SUPPLIES. AMOUNT: 24. DESCRIPTION: FIRST AID. AMOUNT: 315. DESCRIPTION: DEPRECIATION. AMOUNT: 16,666. TOTAL TO FORM 990-EZ, LINE 16: 56,514. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: OTHER ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,001. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 105,266. END OF YEAR AMOUNT: 88,598. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| 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 |
| 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 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PETE JAPIKSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7406573933 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | COWAN LAKE SAILING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COWA |
| ReturnHeader/Filer/EIN | 0 | 316035755 |
| ReturnHeader/Filer/PhoneNum | 0 | 7406573933 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6033 TRENT COURT |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LEWIS CENTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43035 |
| ReturnHeader/ReturnTs | 0 | 2026-02-03T10:33:05-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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