Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
EIN 38-3500117 • 501(c)3 • Dexter, MI
Profile
Dexter community aquatic club is committed to developing emotionally and physically sound athletes. It strives to teach the value of sportsmanship and teamwork through practices and meets. Its coaches work to instill self-confidence in children through a supportive environment, and encourage self-motivation.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$224,922
Up $19,721 (+9.6%) from 2022
Liabilities
Up$149
Up $149 from 2022
Net Assets
Up$224,773
Up $19,572 (+9.5%) from 2022
Revenue
Up$233,417
Up $13,533 (+6.2%) from 2022
Expenses
Up$213,845
Up $8,585 (+4.2%) from 2022
Net Income
Up$19,572
Up $4,948 (+34%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
Dcac is commited to developing emotionally & physically sound athletes. It strives to teach the value of sportsmanship & teamwork through practices & meets. Its coaches work to instill self-confidence in children through a supportive environment, & encourage self-motivation & personal achievement to allow every swimmer to enjoy their swimming experience & achieve their own personal goals.
Dexter community aquatic club is committed to developing emotionally and physically sound athletes. It strives to teach the value of sportsmanship and teamwork through practices and meets. Its coaches work to instill self-confidence in children through a supportive environment, and encourage self-motivation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $203,796 | $224,721 | ▲ $20,925 |
| Land, Buildings, and Equipment, Net | $1,405 | $201 | ▼ $1,204 |
| Total Assets | $205,201 | $224,922 | ▲ $19,721 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $149 | - |
| Total Liabilities | $0 | $149 | ▲ $149 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $205,201 | $224,773 | ▲ $19,572 |
| Total Net Assets Fund Balance | $205,201 | $224,773 | ▲ $19,572 |
| Total Liabilities and Net Assets / Fund Balance | $205,201 | $224,922 | ▲ $19,721 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $201 | $18,112 | $18,313 |
| Name | Title |
|---|---|
| Kelly Grubb | Social Chair |
| Jason Kinney | President |
| Dave Gendernalik | Head Coach |
| Shannon Brooks | Meet Manager |
| Joy Hazelton | Member at La |
| Lisa Brown | Membership C |
| Cheryl Jendryka | Secretary |
| Tricia Inniger | Treasurer |
| Barb Higgins | USA Meet Man |
| Keith Kopinski | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $110,117 |
| Salaries, Compensation, and Employee Benefits | $103,728 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $95,535 | - | - | $95,535 |
| Occupancy | $34,515 | - | - | $34,515 |
| All Other Expenses | $20,027 | $3,122 | - | $23,149 |
| Payroll Taxes | $8,193 | - | - | $8,193 |
| Other Expenses | $5,559 | $11,576 | - | $5,559 |
| Insurance | - | $2,152 | - | $2,152 |
| Fees for Services Other | $1,690 | - | - | $1,690 |
| Fees for Services Accounting | - | $1,300 | - | $1,300 |
| Depreciation Depletion | $1,204 | - | - | $1,204 |
| Office Expenses | - | $187 | - | $187 |
| Total Functional Expenses | $195,508 | $18,337 | $0 | $213,845 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Member families have the right to participate in the organization's governance.”
“Member families include those with at least one child registered in the current calendar year, including families of board members. Each member family has only one vote. Members vote to elect board members at an annual general meeting, and also vote on business brought before the annual general meeting and any additional special meetings.”
“See line 7a response above.”
“A copy of this form 990 was provided to all board members prior to filing. All comments and questions were discussed and resolved prior to filing the form 990.”
“All decisions involving expenditures of a material amount are voted upon by the board of directors; no single person has the ability to receive a financial benefit without the board first undergoing a careful review.”
“Documents such as the by-laws are available on the entity website or upon request.”
“Youth community swim team: children attend practices & meets to develop swimming skills and mental preparedness. The swimmer to coach ratio is 10:1, & approximately 260 children benefit each year.”
“Pool equipment 4,884 0 0 meet hosting expenes 3,483 0 0 coaching and loding 3,248 0 0 social expenses 0 1,992 0 software 1,459 0 0 official wages 1,325 0 0 computer hardware 1,060 0 0 member ship dues 0 1,040 0 donations 948 0 0 awards 922 0 0 training dues and certifi 844 0 0 facilites and equipment 441 0 0 wisc entries 378 0 0 concession purchases 363 0 0 unified credit process 315 0 0 hospitality purchases 201 0 0 credit card 0 90 0 usa registrations 90 0 0 general adminstravtive ex 38 0 0 miscellaneous 28 0 0 total 20,027 3,122 0”
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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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 224 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 4987 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.01000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
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| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.97740 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.96770 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 952631 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17018 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 17018 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 228936 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 219812 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 220904 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89764 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 210233 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 969649 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 219884 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 220967 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 89911 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 210457 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 974636 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 201 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 18112 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 18313 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 201 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | YOUTH COMMUNITY SWIM TEAM: CHILDREN ATTEND PRACTICES & MEETS TO DEVELOP SWIMMING SKILLS AND MENTAL PREPAREDNESS. THE SWIMMER TO COACH RATIO IS 10:1, & APPROXIMATELY 260 CHILDREN BENEFIT EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBER FAMILIES HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBER FAMILIES INCLUDE THOSE WITH AT LEAST ONE CHILD REGISTERED IN THE CURRENT CALENDAR YEAR, INCLUDING FAMILIES OF BOARD MEMBERS. EACH MEMBER FAMILY HAS ONLY ONE VOTE. MEMBERS VOTE TO ELECT BOARD MEMBERS AT AN ANNUAL GENERAL MEETING, AND ALSO VOTE ON BUSINESS BROUGHT BEFORE THE ANNUAL GENERAL MEETING AND ANY ADDITIONAL SPECIAL MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SEE LINE 7A RESPONSE ABOVE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COPY OF THIS FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. ALL COMMENTS AND QUESTIONS WERE DISCUSSED AND RESOLVED PRIOR TO FILING THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL DECISIONS INVOLVING EXPENDITURES OF A MATERIAL AMOUNT ARE VOTED UPON BY THE BOARD OF DIRECTORS; NO SINGLE PERSON HAS THE ABILITY TO RECEIVE A FINANCIAL BENEFIT WITHOUT THE BOARD FIRST UNDERGOING A CAREFUL REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DOCUMENTS SUCH AS THE BY-LAWS ARE AVAILABLE ON THE ENTITY WEBSITE OR UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | POOL EQUIPMENT 4,884 0 0 MEET HOSTING EXPENES 3,483 0 0 COACHING AND LODING 3,248 0 0 SOCIAL EXPENSES 0 1,992 0 SOFTWARE 1,459 0 0 OFFICIAL WAGES 1,325 0 0 COMPUTER HARDWARE 1,060 0 0 MEMBER SHIP DUES 0 1,040 0 DONATIONS 948 0 0 AWARDS 922 0 0 TRAINING DUES AND CERTIFI 844 0 0 FACILITES AND EQUIPMENT 441 0 0 WISC ENTRIES 378 0 0 CONCESSION PURCHASES 363 0 0 UNIFIED CREDIT PROCESS 315 0 0 HOSPITALITY PURCHASES 201 0 0 CREDIT CARD 0 90 0 USA REGISTRATIONS 90 0 0 GENERAL ADMINSTRAVTIVE EX 38 0 0 MISCELLANEOUS 28 0 0 TOTAL 20,027 3,122 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 24E |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 224922 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 224922 |
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| IRS990/TotalEmployeeCnt | 0 | 13 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 195508 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 213845 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 149 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 149 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 205201 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 224773 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 195508 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 228507 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 224922 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 87 |
| IRS990/USAddress/CityNm | 0 | DEXTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 48130 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | DCACSWIMMING.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TRICIA INNIGER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DEXTER COMMUNITY AQUATIC CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DEXT |
| ReturnHeader/Filer/EIN | 0 | 383500117 |
| ReturnHeader/Filer/PhoneNum | 0 | 7345526768 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 387 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DEXTER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48130 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814639364 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SPA ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9357 GENERAL DR STE 106 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PLYMOUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48170 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7344554802 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-04-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SIVA ANNADI |
| ReturnHeader/ReturnTs | 0 | 2024-04-12T11:53:09-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | TRICIA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | INNIGER |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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