Civic Intelligence

Pentwater Junior Sailing Program Inc.

990EZ • Fiscal year 2018 • EIN 38-3582660

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

Organization ProfileN/A
PO Box 931Pentwater, MI 49449

(231) 869-8641

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

11th percentile

-35%

Higher net margin than 11% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

13th percentile

-35%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$8,847

Down $4,685 (-35%) from 2017

Net Assets

Down

$8,847

Down $4,685 (-35%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin11th percentile

Revenue

Down

$13,010

Down $1,901 (-13%) from 2017

Expenses

Up

$17,603

Up $5,880 (+50%) from 2017

Net Income

Down

-$4,593

Down $7,781 (-244%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$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

2018

Assets$8,847
Liabilities$0
Net Assets$8,847
Open 2018 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$13,010
Expenses$17,603
Net Income-$4,593
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$13,010
Mission and Program Overview

Mission

Provide educational instruction in sailing for youths

Program Services

DescriptionGrantsExpenses
PROVIDE EDUCATIONAL INSTRUCTION IN SAILING FOR YOUTHS-$17,603
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 Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUE BAINTONPresident-$0--
LAURA BAKERTreasurer-$0--
LAURA BAKERSecretary-$0--
BARB DAVIDSONBoard Member-$0--
GENE DAVIDSONBoard Member-$0--
JOE PRIMOZICHBoard Member-$0--
RUTH FEUERSTEINBoard 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
Sue Bainton
Title
President
Phone
2318695342
Signed
2019-11-14

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 1,550 equipment repairs 583 licenses, fees & dues 125 boat fuel 33 telephone expense 80 website expense 124 p.o. Box 50 boat supplies 70 bank charges 41 total 2,656”

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference -92”

Form 990-ez, Part II, Line 24

“Prepaid expenses and deferred charges 0 417 37,777 37,777 less accumulated depreciation 37,364 37,455 1,818 1,818 less accumulated amortization 1,818 1,818 total 413 739”

Raw XML Appendix155 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SUE BAINTON
IRS990EZ/BooksInCareOfDetail/PhoneNum02318695342
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07111 S HARBOR DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PENTWATER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049449
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013119
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt08108
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05121
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4593
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0472
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013532
IRS990EZ/Form990TotalAssetsGrp/EOYAmt08847
IRS990EZ/GrossReceiptsAmt013010
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt078
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013532
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08847
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013532
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08847
IRS990EZ/OccupancyRentUtltsAndMaintAmt08654
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/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUE BAINTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LAURA BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LAURA BAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BARB DAVIDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GENE DAVIDSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOE PRIMOZICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RUTH FEUERSTEIN
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/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0413
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0739
IRS990EZ/OtherChangesInNetAssetsAmt0-92
IRS990EZ/OtherExpensesTotalAmt02656
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE EDUCATIONAL INSTRUCTION IN SAILING FOR YOUTHS
IRS990EZ/ProgramServiceRevenueAmt07811
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/ProgramServiceExpensesAmt017603
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05821
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt017603
IRS990EZ/TotalProgramServiceExpensesAmt017603
IRS990EZ/TotalRevenueAmt013010
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05249
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0530
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt011870
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0159
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0198
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0436
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt017551
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96460
IRS990ScheduleA/PublicSupportPY170Pct00.91570
IRS990ScheduleA/PublicSupportTotal170Amt011870
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt05121
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05249
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0530
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt011870
IRS990ScheduleA/TotalSupportAmt012306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 1,550 EQUIPMENT REPAIRS 583 LICENSES, FEES & DUES 125 BOAT FUEL 33 TELEPHONE EXPENSE 80 WEBSITE EXPENSE 124 P.O. BOX 50 BOAT SUPPLIES 70 BANK CHARGES 41 TOTAL 2,656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOOK / TAX DEPRECIATION DIFFERENCE -92
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PREPAID EXPENSES AND DEFERRED CHARGES 0 417 37,777 37,777 LESS ACCUMULATED DEPRECIATION 37,364 37,455 1,818 1,818 LESS ACCUMULATED AMORTIZATION 1,818 1,818 TOTAL 413 739
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUE BAINTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02318695342
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
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/FilingSecurityInformation/AtSubmissionCreationDeviceId046036438BAA07803E56A77B029F575A503BD8633
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId046036438BAA07803E56A77B029F575A503BD8633
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.176.18.54
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:33:44
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/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH DIEMER
ReturnHeader/ReturnTs02019-11-14T14:33:44-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,847
Liabilities
$0
Net assets
$8,847
Revenue
$13,010
Expenses
$17,603
Net income
-$4,593
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
2018Detailed filing. Detailed filing data is available for this year.$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