Civic Intelligence

Lake Murray Sailing Association

990EZ • Fiscal year 2022 • EIN 32-0258067

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 17, 2020

Organization ProfileBUILDTHEBOAT.ORG
235 Old Forge RdChapin, SC 29036

(803) 240-4333

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2022

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2022

Net Margin

12th percentile

-38%

Higher net margin than 12% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

98th percentile

1623%

Faster revenue growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $4,837 (-100%) from 2021

Net Assets

Down

$0

Down $4,837 (-100%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin12th percentile

Revenue

Up

$12,610

Up $11,878 (+1623%) from 2021

Expenses

Up

$17,447

Up $9,519 (+120%) from 2021

Net Income

Up

-$4,837

Up $2,359 (+33%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$6.0K$4.0K$2.0K$0Assets 2021: $4,837Liabilities 2021: $0Net Assets 2021: $4,8372021Assets 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities-
Net Assets$0
Open 2022 Filing

Operations Trend

Revenue Growth98th percentile

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

$20K$10K$0-$10KRevenue 2021: $732Expenses 2021: $7,928Net Income 2021: -$7,1962021Revenue 2022: $12,610Expenses 2022: $17,447Net Income 2022: -$4,8372022

Highlighted filing

2022

Revenue$12,610
Expenses$17,447
Net Income-$4,837
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 17, 2020
Return Version
2022v5.0
Gross Receipts
$15,808
Mission and Program Overview

Mission

Education - Teaching Sailing to Youth

Program Services

DescriptionGrantsExpenses
YOUTH SAILING CAMP/PROGRAMS$8,702$15,662
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ALLAN D GOWANSExecutive DiPT$0--
JANET P GOWANSSecretary/Tr-$0--
RYAN GASKINDirector-$0--
J RUSS BURLESONDirector-$0--
E B TEALDirector-$0--
A BRETT GOWANSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Lake Murray Sailing Association
EIN
32-0258067
Phone
8032404333
Address
235 OLD FORGE RD, CHAPIN, SC 29036

Signing Officer

Name
Allan D Gowans
Title
Executive Dirctor
Phone
0080324043
Signed
2020-07-17

Preparer

Firm
Mcdowell-pearman LLC
Address
PO BOX 2088, COLUMBIA, SC 29202-2088
Preparer
W M Mcdowell Jr CPA
Phone
8032568800
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: troop appreciation foundation address: po box 876 chapin, sc 29036 cash contribution: 5,850 noncash contribution: 197 description of property: boat”

Form 990-ez, Part I, Line 16

“Expenses bank charges 60 boat maintenance and repa 5,833 taxes 331 non-investment depreciation 736 total 6,960”

Form 990-ez, Part II, Line 24

“Boats and equipment 57,542 0 less accumulated depreciation 53,609 0 total 3,933 0”

Raw XML Appendix182 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ALLAN D GOWANS
IRS990EZ/BooksInCareOfDetail/PhoneNum00803345181
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0112 JAKE MEETZE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHAPIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029036
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0904
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01000
IRS990EZ/CostOrOtherBasisExpenseSaleAmt03198
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4837
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01785
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04837
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt011459
IRS990EZ/GrantsAndSimilarAmountsPaidAmt08702
IRS990EZ/GrossReceiptsAmt015808
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04837
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04837
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ALLAN D GOWANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JANET P GOWANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RYAN GASKIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3J RUSS BURLESON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4E B TEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5A BRETT GOWANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03933
IRS990EZ/OtherExpensesTotalAmt06960
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION - TEACHING SAILING TO YOUTH
IRS990EZ/ProgramServiceRevenueAmt0151
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0YOUTH SAILING CAMP/PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt08702
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt015662
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt014657
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017447
IRS990EZ/TotalProgramServiceExpensesAmt015662
IRS990EZ/TotalRevenueAmt012610
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0BUILDTHEBOAT.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08121
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt028379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0151
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0732
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01038
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020999
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt028148
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt051068
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt079447
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01151
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0732
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt09159
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt029507
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt038898
IRS990ScheduleA/Total509Grp/TotalAmt079447
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01151
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0732
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt09159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt029507
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt038898
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt079447
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH & BOAT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0USO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1TROOP APPRECIATION FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine2Txt0UNITED SERVICES ORGANIZATIONS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine2Txt1TROOP APPRECIATION FOUNDATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-12-16
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12022-12-16
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt02655
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt16047
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501 (C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0PO BOX 96860
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1PO BOX 876
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine2Txt0PO BOX 96860
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine2Txt1PO BOX 876
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WASHINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1CHAPIN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0DC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1SC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd0200777677
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd129036
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: TROOP APPRECIATION FOUNDATION ADDRESS: PO BOX 876 CHAPIN, SC 29036 CASH CONTRIBUTION: 5,850 NONCASH CONTRIBUTION: 197 DESCRIPTION OF PROPERTY: BOAT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES BANK CHARGES 60 BOAT MAINTENANCE AND REPA 5,833 TAXES 331 NON-INVESTMENT DEPRECIATION 736 TOTAL 6,960
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOATS AND EQUIPMENT 57,542 0 LESS ACCUMULATED DEPRECIATION 53,609 0 TOTAL 3,933 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLAN D GOWANS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRCTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum00080324043
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE MURRAY SAILING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0320258067
ReturnHeader/Filer/PhoneNum08032404333
ReturnHeader/Filer/USAddress/AddressLine1Txt0235 OLD FORGE RD
ReturnHeader/Filer/USAddress/CityNm0CHAPIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203355766
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCDOWELL-PEARMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 2088
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0292022088
ReturnHeader/PreparerPersonGrp/PhoneNum08032568800
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W M MCDOWELL JR CPA
ReturnHeader/ReturnTs02023-07-31T15:55:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALLAN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GOWANS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$12,610
Expenses
$17,447
Net income
-$4,837
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$12.6$17.4$4.84
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.00$4.84$0.73$7.93$7.20
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits