Civic Intelligence

Bay Sail

990 • Fiscal year 2018 • EIN 38-3378118

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 01, 2019

107 5th Street 2nd FloorBay City, MI 48708

(989) 893-1222

Siviq Scores

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

Liabilities / Assets

90th percentile

0.71x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

92nd percentile

1.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

9th percentile

-33%

Higher net margin than 9% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

74th percentile

$64,906

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

93rd percentile

91%

Faster asset growth than 93% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$744,294

Up $353,988 (+91%) from 2017

Net Assets

Down

$216,130

Down $149,416 (-41%) from 2017

Liabilities

Up

$528,164

Up $503,404 (+2033%) from 2017

Revenue

Up

$346,145

Up $37,521 (+12%) from 2017

Expenses

Down

$461,151

Down $5,217 (-1.1%) from 2017

Net Income

Up

-$115,006

Up $42,738 (+27%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,235,204Liabilities 2010: $403,813Net Assets 2010: $831,3912010Assets 2011: $1,156,641Liabilities 2011: $437,427Net Assets 2011: $719,2142011Assets 2012: $855,032Liabilities 2012: $366,269Net Assets 2012: $488,7632012Assets 2013: $563,843Liabilities 2013: $244,693Net Assets 2013: $319,1502013Assets 2014: $484,118Liabilities 2014: $208,541Net Assets 2014: $275,5772014Assets 2015: $475,529Liabilities 2015: $213,631Net Assets 2015: $261,8982015Assets 2016: $546,310Liabilities 2016: $23,020Net Assets 2016: $523,2902016Assets 2017: $390,306Liabilities 2017: $24,760Net Assets 2017: $365,5462017Assets 2018: $744,294Liabilities 2018: $528,164Net Assets 2018: $216,1302018Assets 2019: $422,966Liabilities 2019: $182,574Net Assets 2019: $240,3922019Assets 2020: $279,122Liabilities 2020: $141,452Net Assets 2020: $137,6702020Assets 2021: $394,564Liabilities 2021: $271,051Net Assets 2021: $123,5132021Assets 2022: $282,417Liabilities 2022: $238,871Net Assets 2022: $43,5462022Assets 2023: $282,583Liabilities 2023: $203,747Net Assets 2023: $78,8362023Assets 2024: $328,566Liabilities 2024: $278,274Net Assets 2024: $50,2922024

Highlighted filing

2018

Assets$744,294
Liabilities$528,164
Net Assets$216,130

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $511,7582010Expenses 2011: $536,5002011Expenses 2012: $445,7202012Revenue 2013: $539,818Expenses 2013: $417,181Net Income 2013: $122,6372013Revenue 2014: $352,819Expenses 2014: $396,392Net Income 2014: -$43,5732014Revenue 2015: $348,368Expenses 2015: $362,047Net Income 2015: -$13,6792015Revenue 2016: $763,715Expenses 2016: $502,323Net Income 2016: $261,3922016Revenue 2017: $308,624Expenses 2017: $466,368Net Income 2017: -$157,7442017Revenue 2018: $346,145Expenses 2018: $461,151Net Income 2018: -$115,0062018Revenue 2019: $631,154Expenses 2019: $606,892Net Income 2019: $24,2622019Revenue 2020: $235,332Expenses 2020: $338,054Net Income 2020: -$102,7222020Revenue 2021: $402,077Expenses 2021: $358,179Net Income 2021: $43,8982021Revenue 2022: $269,957Expenses 2022: $349,924Net Income 2022: -$79,9672022Revenue 2023: $318,919Expenses 2023: $322,274Net Income 2023: -$3,3552023Revenue 2024: $59,162Expenses 2024: $44,842Net Income 2024: $14,3202024

Highlighted filing

2018

Revenue$346,145
Expenses$461,151
Net Income-$115,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 1, 2019
Return Version
2018v3.1
Gross Receipts
$346,145
Mission and Program Overview

Mission

To foster environmental stewardship of the saginaw bay watershed and the great lakes ecosystem and to provide personal development opportunities for learners of all ages through shipboard and land based educational experiences.

Environmental education and sail training for k-12 students aboard two tall ships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$283,832$293,333▲ $9,501
Cash and Non-Interest-Bearing Accounts$29,361$221,271▲ $191,910
Accounts Receivable$12,191$178,860▲ $166,669
Prepaid Expenses and Deferred Charges-$49,236-
Inventories for Sale or Use$1,594$1,594→ $0
Total Assets$390,306$744,294▲ $353,988
Other Assets Total$63,328$0▼ $63,328
Liabilities
Deferred Revenue$13,697$353,974▲ $340,277
Other Liabilities$0$162,284▲ $162,284
Accounts Payable and Accrued Expenses$11,063$11,906▲ $843
Total Liabilities$24,760$528,164▲ $503,404
Net Assets / Fund Balance
Temporarily Rstr Net Assets$86,442$115,717▲ $29,275
Unrestricted Net Assets$279,104$100,413▼ $178,691
Total Net Assets Fund Balance$365,546$216,130▼ $149,416
Total Liabilities and Net Assets / Fund Balance$390,306$744,294▲ $353,988

Asset Categories

AssetBook ValueDepreciationBasis
Land$255,000--
Equipment$38,333$1,009,077-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shirley RobertsExecutive DirectorFT$64,906$64,906

Board Members and Trustees

NameTitle
Greg VelezChairman
Bill CoberlyVice Chairman
Barbara AppoldBoard Member
Deb KadishBoard Member
Joe ParkerBoard Member
Kara BraleyBoard Member
Mary Lou BeneckeBoard Member
Randy ShelagowskiBoard Member
Rob ClarkBoard Member
Terry MillerBoard Member
Yvonne BrantleyBoard Member
Brian JohnsonSecretary
Wanda DziwuraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$169,487
Program Service Revenue
$47,770
Investment Income
$229
Other Revenue
$128,659
All Other Contributions
$169,487
Change in Net Assets
$-115,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$246,496
Other Expenses$214,655
Total Fundraising Expense$2,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,790$67,914-$159,704
Current Officers, Directors, Trustees, and Key Employees-$64,906-$64,906
Insurance$25,697$6,340-$32,037
All Other Expenses$13,704$13,592$2,733$30,029
Payroll Taxes$6,822$15,064-$21,886
Other Expenses$12,604$1,908-$12,604
Advertising$7,469$5,032-$12,501
Occupancy-$10,272-$10,272
Depreciation Depletion$6,308--$6,308
Interest-$5,926-$5,926
Conferences and Meetings-$3,774-$3,774
Fees for Services Accounting-$1,200-$1,200
Fees for Services Legal$750--$750
Total Functional Expenses$262,490$195,928$2,733$461,151
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$150,000
Accrued Expenses$10,184
Scholarship Liabilities$2,100
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed by board chairman

Form 990, Part VI, Section B, Line 12C

Annual reminder at board meeting and staff meeting

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Bay Sail
EIN
38-3378118
Phone
9898931222
Address
107 5TH STREET 2ND FLOOR, BAY CITY, MI 48708

Signing Officer

Name
Shirley Roberts
Title
Executive Director
Phone
9898955193
Signed
2019-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley Roberts
Formed
1998
Legal Domicile
Mi
Voting Board Members
11
Independent Board Members
11
Employees
15
Volunteers
32

Preparer

Firm
Weinlander Fitzhugh Pc
Address
1600 CENTER AVE, BAY CITY, MI 48708
Preparer
Julie Ellis CPA
Phone
9898935577
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Reviewed by the treasurer

Raw XML AppendixShowing 400 of 492 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.

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IRS990/OtherRevenueMiscGrp/BusinessCd0561520
IRS990/OtherRevenueMiscGrp/BusinessCd1561520
IRS990/OtherRevenueMiscGrp/BusinessCd2561520
IRS990/OtherRevenueMiscGrp/Desc0CHARTERS
IRS990/OtherRevenueMiscGrp/Desc1PUBLIC SAIL TICKETS
IRS990/OtherRevenueMiscGrp/Desc2PORT APPEARANCE FEE
IRS990/OtherRevenueMiscGrp/ExclusionAmt039180
IRS990/OtherRevenueMiscGrp/ExclusionAmt138352
IRS990/OtherRevenueMiscGrp/ExclusionAmt215045
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt039180
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt138352
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt215045
IRS990/OtherRevenueTotalAmt0128659
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067914
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091790
IRS990/OtherSalariesAndWagesGrp/TotalAmt0159704
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015064
IRS990/PayrollTaxesGrp/ProgramServicesAmt06822
IRS990/PayrollTaxesGrp/TotalAmt021886
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049236
IRS990/PrincipalOfficerNm0SHIRLEY ROBERTS
IRS990/PriorPeriodAdjustmentsAmt0-34410
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561520
IRS990/ProgramServiceRevenueGrp/BusinessCd1561520
IRS990/ProgramServiceRevenueGrp/Desc0ENVIRONMENTAL EDUCATIO
IRS990/ProgramServiceRevenueGrp/Desc1SAIL TRAINING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt030820
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt030820
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116950
IRS990/ProgSrvcAccomActy2Grp/Desc0WINDWARD BOUND
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0131245
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt016950
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt034535
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt038
IRS990/PYOtherExpensesAmt0198034
IRS990/PYOtherRevenueAmt0202944
IRS990/PYProgramServiceRevenueAmt071107
IRS990/PYRevenuesLessExpensesAmt0-157744
IRS990/PYSalariesCompEmpBnftPaidAmt0268334
IRS990/PYTotalExpensesAmt0466368
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0308624
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-115006
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt030820
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0169487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt034535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0298726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt041788
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt067701
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0612237
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0229
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt038
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt087
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0423
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99930
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt0612237
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0169487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt034535
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0298726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt041788
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt067701
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0612237
IRS990ScheduleA/TotalSupportAmt0612660
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt038333
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01009077
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01047410
IRS990ScheduleD/LandGrp/BookValueAmt0255000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0255000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIP LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINE OF CREDIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0293333
IRS990ScheduleD/TotalLiabilityAmt0162284
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY BOARD CHAIRMAN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REMINDER AT BOARD MEETING AND STAFF MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY THE TREASURER
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TALL SHIPS CELEBRATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0352184140
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE WATERFONT MARITIME FESTIVALS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0P O BOX 720
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BAY CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048707
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.28$0.05$0.06$0.04$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.20$0.08$0.32$0.32$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.24$0.04$0.27$0.35$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.27$0.12$0.40$0.36$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.28$0.14$0.14$0.24$0.34$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.18$0.24$0.63$0.61$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.53$0.22$0.35$0.46$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.31$0.47$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.02$0.52$0.76$0.50$0.26
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.21$0.26$0.35$0.36$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.21$0.28$0.35$0.40$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.24$0.32$0.54$0.42$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.37$0.49$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.44$0.72$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.40$0.83$0.51