Civic Intelligence

Pentwater Junior Sailing Program Inc

EIN 38-3582660 • 501(c)3 • Pentwater, MI

Profile

Provide educational instruction in sailing for youths

PO Box 931Pentwater, MI 49449

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$24,923

Up $5,218 (+26%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$24,923

Up $5,218 (+26%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin76th percentile

Revenue

Up

$24,117

Up $6,811 (+39%) from 2023

Expenses

Up

$18,899

Up $3,535 (+23%) from 2023

Net Income

Up

$5,218

Up $3,276 (+169%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$30K$20K$10K$0Assets 2010: $27,295Net Assets 2010: $27,2952010Assets 2011: $23,379Net Assets 2011: $23,3792011Assets 2012: $22,030Net Assets 2012: $22,0302012Assets 2013: $17,980Liabilities 2013: $0Net Assets 2013: $17,9802013Assets 2014: $14,142Liabilities 2014: $0Net Assets 2014: $14,1422014Assets 2015: $12,224Liabilities 2015: $0Net Assets 2015: $12,2242015Assets 2016: $10,344Liabilities 2016: $0Net Assets 2016: $10,3442016Assets 2017: $13,532Liabilities 2017: $0Net Assets 2017: $13,5322017Assets 2018: $8,847Liabilities 2018: $0Net Assets 2018: $8,8472018Assets 2019: $8,873Liabilities 2019: $0Net Assets 2019: $8,8732019Assets 2020: $7,931Liabilities 2020: $0Net Assets 2020: $7,9312020Assets 2021: $12,737Liabilities 2021: $0Net Assets 2021: $12,7372021Assets 2022: $17,763Liabilities 2022: $0Net Assets 2022: $17,7632022Assets 2023: $19,705Liabilities 2023: $0Net Assets 2023: $19,7052023Assets 2024: $24,923Net Assets 2024: $24,9232024

Highlighted filing

2024

Assets$24,923
Liabilities-
Net Assets$24,923
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

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

$30K$20K$10K$0-$10KRevenue 2010: $13,328Expenses 2010: $17,245Net Income 2010: -$3,9172010Revenue 2011: $14,107Expenses 2011: $18,023Net Income 2011: -$3,9162011Revenue 2012: $14,927Expenses 2012: $16,276Net Income 2012: -$1,3492012Revenue 2013: $8,534Expenses 2013: $12,584Net Income 2013: -$4,0502013Revenue 2014: $9,284Expenses 2014: $13,122Net Income 2014: -$3,8382014Revenue 2015: $10,535Expenses 2015: $12,453Net Income 2015: -$1,9182015Revenue 2016: $9,877Expenses 2016: $11,757Net Income 2016: -$1,8802016Revenue 2017: $14,911Expenses 2017: $11,723Net Income 2017: $3,1882017Revenue 2018: $13,010Expenses 2018: $17,603Net Income 2018: -$4,5932018Revenue 2019: $8,361Expenses 2019: $8,335Net Income 2019: $262019Revenue 2020: $1,282Expenses 2020: $2,224Net Income 2020: -$9422020Revenue 2021: $12,923Expenses 2021: $8,117Net Income 2021: $4,8062021Revenue 2022: $16,062Expenses 2022: $11,036Net Income 2022: $5,0262022Revenue 2023: $17,306Expenses 2023: $15,364Net Income 2023: $1,9422023Revenue 2024: $24,117Expenses 2024: $18,899Net Income 2024: $5,2182024

Highlighted filing

2024

Revenue$24,117
Expenses$18,899
Net Income$5,218
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,923
Liabilities
-
Net assets
$24,923
Revenue
$24,117
Expenses
$18,899
Net income
$5,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.9$24.9$24.1$18.9$5.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.7$0.00$19.7$17.3$15.4$1.94
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$0.00$17.8$16.1$11.0$5.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$0.00$12.7$12.9$8.12$4.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.93$0.00$7.93$1.28$2.22$0.94
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.87$0.00$8.87$8.36$8.34$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.85$0.00$8.85$13.0$17.6$4.59
2017Detailed filing. Detailed filing data is available for this year.$13.5$0.00$13.5$14.9$11.7$3.19
2016Detailed filing. Detailed filing data is available for this year.$10.3$0.00$10.3$9.88$11.8$1.88
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$0.00$12.2$10.5$12.5$1.92
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$0.00$14.1$9.28$13.1$3.84
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$18.0$0.00$18.0$8.53$12.6$4.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$22.0$14.9$16.3$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.4$23.4$14.1$18.0$3.92
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.3$27.3$13.3$17.2$3.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 15, 2025
Return Version
2024v5.0
Gross Receipts
$34,117
Mission and Program Overview

Mission

Provide educational instruction in sailing for youths

Program Services

DescriptionGrantsExpenses
PROVIDE EDUCATIONAL INSTRUCTION IN SAILING FOR YOUTHS-$18,304
TO PROVIDE COMMUNITY SUPPORT FOR THE RESIDENTS OF PENTWATER BY IMPROVING THE PARK FACILITIES TO ALLOW FOR SAILING AND BETTER PICNIC AREAS--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAMELA SLOTSEMAPresident-$0--
DEBBIE PEYROTTreasurer-$0--
JOE PRIMOZICHSecretary-$0--
BARB DAVIDSONBoard Member-$0--
MATT CROSSBoard Member-$0--
WENDY JONKERSBoard Member-$0--
MARSHA LEHAYEBoard Member-$0--
MIKE LAHAYEBoard Member-$0--
PAUL SLOTSEMABoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Pentwater Junior Sailing Program
EIN
38-3582660
Phone
2318698641
Address
PO BOX 931, PENTWATER, MI 49449

Signing Officer

Name
Debbie Peyrot
Title
Treasurer
Phone
2318695342
Signed
2025-06-15

Preparer

Firm
Diemer Accounting & Tax Service Inc
Address
165 DOUGLAS AVE, HOLLAND, MI 49424-6584
Preparer
Kenneth Diemer
Phone
6163964434
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 1,308 directors officers insurance 595 merchant processing 1,155 licenses, fees & dues 75 boat repairs 3,730 program supplies 1,144 boat supplies 27 registrations 102 small equipment 458 non-investment depreciation 1,632 total 10,226”

Form 990-ez, Part II, Line 24

“43,777 43,777 less accumulated depreciation 38,063 39,695 1,818 1,818 less accumulated amortization 1,818 1,818 total 5,714 4,082”

Raw XML Appendix154 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0DEBBIE PEYROT
IRS990EZ/BooksInCareOfDetail/PhoneNum02318698641
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04110 HARBOR POINT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PENTWATER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049449
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013991
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt020841
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt012837
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05218
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0195
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019705
IRS990EZ/Form990TotalAssetsGrp/EOYAmt024923
IRS990EZ/GamingGrossIncomeAmt010000
IRS990EZ/GrossReceiptsAmt034117
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019705
IRS990EZ/NetAssetsOrFundBalancesEOYAmt024923
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019705
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt024923
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAMELA SLOTSEMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBBIE PEYROT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOE PRIMOZICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BARB DAVIDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MATT CROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5WENDY JONKERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARSHA LEHAYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MIKE LAHAYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8PAUL SLOTSEMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05714
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04082
IRS990EZ/OtherExpensesTotalAmt010226
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATIONAL INSTRUCTION IN SAILING FOR YOUTHS
IRS990EZ/PrintingPublicationsPostageAmt074
IRS990EZ/ProgramServiceRevenueAmt011280
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE EDUCATIONAL INSTRUCTION IN SAILING FOR YOUTHS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO PROVIDE COMMUNITY SUPPORT FOR THE RESIDENTS OF PENTWATER BY IMPROVING THE PARK FACILITIES TO ALLOW FOR SAILING AND BETTER PICNIC AREAS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018304
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08404
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt010000
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018899
IRS990EZ/TotalProgramServiceExpensesAmt018304
IRS990EZ/TotalRevenueAmt024117
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt07285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt06158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03440
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt030930
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt040756
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt010000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.75570
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt030930
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt012837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07285
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06158
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03440
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01210
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt030930
IRS990ScheduleA/TotalSupportAmt040930
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 1,308 DIRECTORS OFFICERS INSURANCE 595 MERCHANT PROCESSING 1,155 LICENSES, FEES & DUES 75 BOAT REPAIRS 3,730 PROGRAM SUPPLIES 1,144 BOAT SUPPLIES 27 REGISTRATIONS 102 SMALL EQUIPMENT 458 NON-INVESTMENT DEPRECIATION 1,632 TOTAL 10,226
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt143,777 43,777 LESS ACCUMULATED DEPRECIATION 38,063 39,695 1,818 1,818 LESS ACCUMULATED AMORTIZATION 1,818 1,818 TOTAL 5,714 4,082
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBBIE PEYROT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02318695342
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PENTWATER JUNIOR SAILING PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0PENT
ReturnHeader/Filer/EIN0383582660
ReturnHeader/Filer/PhoneNum02318698641
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 931
ReturnHeader/Filer/USAddress/CityNm0PENTWATER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049449
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382902645
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DIEMER ACCOUNTING & TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0165 DOUGLAS AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOLLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494246584
ReturnHeader/PreparerPersonGrp/PhoneNum06163964434
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH DIEMER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-30T09:24:42-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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