Civic Intelligence

Dexter Community Aquatic Club

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.

PO Box 387Dexter, MI 48130

dcacswimming.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

61st percentile

8.4%

Higher net margin than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

9.6%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

6.2%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

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

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $32,464Liabilities 2011: $2302011Assets 2012: $55,197Liabilities 2012: $538Net Assets 2012: $54,6592012Assets 2013: $63,787Liabilities 2013: $0Net Assets 2013: $63,7872013Assets 2014: $65,939Liabilities 2014: $02014Assets 2015: $81,372Liabilities 2015: $0Net Assets 2015: $81,3722015Assets 2016: $155,832Liabilities 2016: $0Net Assets 2016: $155,8322016Assets 2017: $184,945Liabilities 2017: $0Net Assets 2017: $184,9452017Assets 2018: $220,689Liabilities 2018: $0Net Assets 2018: $220,6892018Assets 2019: $220,527Liabilities 2019: $0Net Assets 2019: $220,5272019Assets 2020: $175,999Liabilities 2020: $22,400Net Assets 2020: $153,5992020Assets 2021: $190,577Liabilities 2021: $0Net Assets 2021: $190,5772021Assets 2022: $205,201Liabilities 2022: $0Net Assets 2022: $205,2012022Assets 2023: $224,922Liabilities 2023: $149Net Assets 2023: $224,7732023

Highlighted filing

2023

Assets$224,922
Liabilities$149
Net Assets$224,773

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $167,124Expenses 2011: $181,074Net Income 2011: -$13,9502011Revenue 2012: $211,826Expenses 2012: $189,401Net Income 2012: $22,4252012Revenue 2013: $200,793Expenses 2013: $191,665Net Income 2013: $9,1282013Revenue 2014: $176,602Expenses 2014: $174,450Net Income 2014: $2,1522014Revenue 2015: $212,270Expenses 2015: $196,837Net Income 2015: $15,4332015Revenue 2016: $246,668Expenses 2016: $172,208Net Income 2016: $74,4602016Revenue 2017: $251,547Expenses 2017: $222,434Net Income 2017: $29,1132017Revenue 2018: $252,224Expenses 2018: $216,480Net Income 2018: $35,7442018Revenue 2019: $208,254Expenses 2019: $208,416Net Income 2019: -$1622019Revenue 2020: $89,911Expenses 2020: $156,839Net Income 2020: -$66,9282020Revenue 2021: $220,967Expenses 2021: $183,989Net Income 2021: $36,9782021Revenue 2022: $219,884Expenses 2022: $205,260Net Income 2022: $14,6242022Revenue 2023: $233,417Expenses 2023: $213,845Net Income 2023: $19,5722023

Highlighted filing

2023

Revenue$233,417
Expenses$213,845
Net Income$19,572

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 5, 2024
Return Version
2023v5.0
Gross Receipts
$233,417
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$201$18,112$18,313
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly GrubbSocial Chair
Jason KinneyPresident
Dave GendernalikHead Coach
Shannon BrooksMeet Manager
Joy HazeltonMember at La
Lisa BrownMembership C
Cheryl JendrykaSecretary
Tricia InnigerTreasurer
Barb HigginsUSA Meet Man
Keith KopinskiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$237
Program Service Revenue
$228,507
Investment Income
$4,481
Other Revenue
$192
Change in Net Assets
$19,572
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Member families have the right to participate in the organization's governance.

Form 990, Page 6, Part VI, Line 7A

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.

Form 990, Page 6, Part VI, Line 7B

See line 7a response above.

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

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.

Form 990, Page 6, Part VI, Line 19

Documents such as the by-laws are available on the entity website or upon request.

Filing and Contact Details

Filer

Filer Name
Dexter Community Aquatic Club
EIN
38-3500117
Phone
7345526768
Address
PO BOX 387, DEXTER, MI 48130

Signing Officer

Name
Tricia Inniger
Title
Treasurer
Signed
2024-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Kinney
Formed
2001
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
9
Employees
13

Preparer

Firm
Spa Associates LLC
Address
9357 GENERAL DR STE 106, PLYMOUTH, MI 48170
Preparer
Siva Annadi
Phone
7344554802
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

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.

Form 990, Part IX, Line 24E

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

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0218780
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0180777
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt089130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0207812
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0925198
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt072
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0224
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04987
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.97740
IRS990ScheduleA/PublicSupportPY509Pct00.96770
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0974636
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0201
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018112
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018313
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0201
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YOUTH 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/ExplanationTxt1MEMBER FAMILIES HAVE THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER 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/ExplanationTxt3SEE LINE 7A RESPONSE ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A 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/ExplanationTxt5ALL 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/ExplanationTxt6DOCUMENTS SUCH AS THE BY-LAWS ARE AVAILABLE ON THE ENTITY WEBSITE OR UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7POOL 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/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0213845
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IRS990/TotalLiabilitiesGrp/EOYAmt0149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205201
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0224773
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 87
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IRS990/WebsiteAddressTxt0DCACSWIMMING.ORG
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRICIA INNIGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEXTER COMMUNITY AQUATIC CLUB
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ReturnHeader/Filer/PhoneNum07345526768
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814639364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SPA ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09357 GENERAL DR STE 106
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048170
ReturnHeader/PreparerPersonGrp/PhoneNum07344554802
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SIVA ANNADI
ReturnHeader/ReturnTs02024-04-12T11:53:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TRICIA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0INNIGER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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