Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
990EZ • Fiscal year 2015 • EIN 38-1230427
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Up$385,481
Up $36,874 (+11%) from 2014
Net Assets
$351,083
No earlier filing loaded for comparison.
Liabilities
Up$34,398
Up $27,092 (+371%) from 2014
Revenue
Down$114,296
Down $64,105 (-36%) from 2014
Expenses
Down$104,514
Down $47,591 (-31%) from 2014
Net Income
Down$9,782
Down $16,514 (-63%) from 2014
Promote the sport of sailing
| Description | Grants | Expenses |
|---|---|---|
| 9TH YEAR OF BOAT GRANT PROGRAM THIS PROGRAM TAKES ACTIVE STEPS TO GIVE YOUTH A LEG UP BY PROVIDING FULLY RIGGED INSURED AND COMPETIVE BOATS FOR TEAMS FOR THE SAILING SEASON | - | $19,435 |
| LIGHTNING LAB CLINICS TO IMPROVE SKILLS FOR LIGHTING SAILORS OF ALL ABILITIES | - | $18,522 |
| PRESERVE HISTORY OF LIGHTNING CLASS ITS PRIMARY OBJECTIVE IS TO RECOVER LIGHTNING MEMORABILIA ND PEROPERLY PRESERVE CLASS HERITAGE NEWSLETTERS DURING 2015 OUTLINED FLEET HISTORY | - | $17,432 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DEBORAH PROBST | President | PT | $0 | - | - |
| VICTOR LOBOS | Secretary | - | $0 | - | - |
| JAMES CRANE | Treasurer | - | $0 | - | - |
| LAURA JEFFERS | Executive Secretary | FT | $0 | - | - |
“Amount 11,778”
“Description AmountTRAVEL 1,977BANK & CREDIT CARD PROCESSING FEES 2,242OFFICE SUPPLIES 2,675DUES 1,218AWARDS 1,735PROMOTIONS/ADVERTISING 1,076REGATTA EXPENSES/REVITALIZATION 7,022INSURANCE 2,798DEPRECIATION EXPENSE 7,960”
“Category Beginning of Year End of YearBOATS (NET OF DEPRECIATION) 90,448 82,488”
“Category Beginning of Year End of YearPREPAID FEES 7,306 2,098DEFERRED REVENUE 0 32,300”
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 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | LAURA JEFFERS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7279427969 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1528 BIG BASS DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Tarpon Springs |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34689 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 258159 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 302993 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 21181 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 9782 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 46602 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 348607 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 385481 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11778 |
| IRS990EZ/GrossReceiptsAmt | 0 | 114296 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4244 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 49920 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 341301 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 351083 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 341301 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 351083 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3296 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 40.00 |
| 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 | DEBORAH PROBST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | VICTOR LOBOS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JAMES CRANE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LAURA JEFFERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | EXECUTIVE SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 90448 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 82488 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 28703 |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROMOTE THE SPORT OF SAILING |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 14135 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 38951 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PRESERVE HISTORY OF LIGHTNING CLASS ITS PRIMARY OBJECTIVE IS TO RECOVER LIGHTNING MEMORABILIA ND PEROPERLY PRESERVE CLASS HERITAGE NEWSLETTERS DURING 2015 OUTLINED FLEET HISTORY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | 9TH YEAR OF BOAT GRANT PROGRAM THIS PROGRAM TAKES ACTIVE STEPS TO GIVE YOUTH A LEG UP BY PROVIDING FULLY RIGGED INSURED AND COMPETIVE BOATS FOR TEAMS FOR THE SAILING SEASON |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | LIGHTNING LAB CLINICS TO IMPROVE SKILLS FOR LIGHTING SAILORS OF ALL ABILITIES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 17432 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 19435 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 18522 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 7306 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 34398 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 104514 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 55389 |
| IRS990EZ/TotalRevenueAmt | 0 | 114296 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LIGHTNINGCLASS.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 71101 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 131108 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 103259 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57770 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 64010 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 427248 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 38951 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 43569 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 38580 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 31750 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 36282 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 189132 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 4244 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3724 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3906 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2844 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1994 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 16712 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.97360 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97380 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 616380 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 110052 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 174677 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 141839 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89520 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 100292 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 616380 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 114296 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 178401 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 145745 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 92364 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 102286 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 633092 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Amount 11,778 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountTRAVEL 1,977BANK & CREDIT CARD PROCESSING FEES 2,242OFFICE SUPPLIES 2,675DUES 1,218AWARDS 1,735PROMOTIONS/ADVERTISING 1,076REGATTA EXPENSES/REVITALIZATION 7,022INSURANCE 2,798DEPRECIATION EXPENSE 7,960 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearBOATS (NET OF DEPRECIATION) 90,448 82,488 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearPREPAID FEES 7,306 2,098DEFERRED REVENUE 0 32,300 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | List of grants and similar amounts paid Part I line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LAURA JEFFERS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7279427969 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-07-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INTERNATIONAL LIGHTNING CLASS ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
| ReturnHeader/Filer/EIN | 0 | 381230427 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1528 BIG BASS DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Tarpon Springs |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 34689 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841217456 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Well Balanced Accounting Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2755 S Locust St Ste 216 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Denver |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 80222 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3036928363 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-07-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Mary Jo Houser |
| ReturnHeader/ReturnTs | 0 | 2016-07-14T09:33:06-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.