Civic Intelligence

Duluth Sail and Power Squadron

990EZ • Fiscal year 2018 • EIN 41-6038563

Feb 01, 2017 to Jan 31, 2018 • Filed on Dec 03, 2018

PO Box 161074Duluth, MN 55806

(218) 310-6231

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

59th percentile

7.5%

Higher net margin than 59% 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

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

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

Revenue Growth

57th percentile

5.5%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Up

$18,887

Up $1,972 (+12%) from 2017

Net Assets

Up

$18,887

Up $1,972 (+12%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Up

$26,316

Up $1,383 (+5.5%) from 2017

Expenses

Up

$24,344

Up $4,272 (+21%) from 2017

Net Income

Down

$1,972

Down $2,889 (-59%) from 2017

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2012: $20,653Liabilities 2012: $58Net Assets 2012: $20,5952012Assets 2013: $21,998Net Assets 2013: $21,9982013Assets 2014: $22,585Liabilities 2014: $02014Assets 2015: $16,453Net Assets 2015: $16,4532015Assets 2016: $12,054Net Assets 2016: $12,0542016Assets 2017: $16,915Net Assets 2017: $16,9152017Assets 2018: $18,887Net Assets 2018: $18,8872018Assets 2019: $16,289Net Assets 2019: $16,2892019Assets 2020: $18,428Net Assets 2020: $18,4282020Assets 2021: $16,525Liabilities 2021: $02021Assets 2022: $16,191Net Assets 2022: $16,1912022Assets 2023: $16,040Net Assets 2023: $16,0402023

Highlighted filing

2018

Assets$18,887
Liabilities-
Net Assets$18,887

Operations Trend

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

$30K$20K$10K$0-$10KRevenue 2012: $19,905Expenses 2012: $20,240Net Income 2012: -$3352012Revenue 2013: $20,268Expenses 2013: $18,867Net Income 2013: $1,4012013Revenue 2014: $15,099Expenses 2014: $14,512Net Income 2014: $5872014Revenue 2015: $10,433Expenses 2015: $16,565Net Income 2015: -$6,1322015Revenue 2016: $18,179Expenses 2016: $22,578Net Income 2016: -$4,3992016Revenue 2017: $24,933Expenses 2017: $20,072Net Income 2017: $4,8612017Revenue 2018: $26,316Expenses 2018: $24,344Net Income 2018: $1,9722018Revenue 2019: $20,334Expenses 2019: $22,932Net Income 2019: -$2,5982019Revenue 2020: $29,015Expenses 2020: $26,876Net Income 2020: $2,1392020Revenue 2021: $18,912Expenses 2021: $20,815Net Income 2021: -$1,9032021Revenue 2022: $23,137Expenses 2022: $23,472Net Income 2022: -$3352022Revenue 2023: $21,607Expenses 2023: $21,760Net Income 2023: -$1532023

Highlighted filing

2018

Revenue$26,316
Expenses$24,344
Net Income$1,972
Jump To
Filing Snapshot
Filing Period
Feb 1, 2017 to Jan 31, 2018
Signed
Dec 3, 2018
Return Version
2017v2.3
Gross Receipts
$39,682
Mission and Program Overview

Mission

Boating safety and education.

Program Services

DescriptionGrantsExpenses
SAFE BOATING AND EDUCATIONAL CLASSES FOR MEMBERS AND THE GENERAL PUBLIC. VARIOUS CLASSES ARE HELD FOR NUMEROUS PARTICIPANTS OF THE GENERAL PUBLIC AND OTHER CLASSES ARE HELD FOR MEMBERS PARTICIPATING IN EDUCATING ELEMENTARY SCHOOL STUDENTS AS TO THE PROPER USE OF PERSONAL FLOATATION DEVICES. PARTICIPATED IN SAFE-BOATING WEEK ACTIVITIES. DISTRIBUTED NUMBEROUS SAFETY BOATING PACKETS. DEMONSTRATED PROPER USE OF FIRE EXTINGUISHERS AT THE MARINA AND PROPER USE OF THE PERSONAL FLOATATION DEVICES. DISTRIBUTED NUMEROUS SAFETY WHISTLES. OTHER ACTIVITIES FOR THE PROMOTION OF BOATING SAFETY.-$22,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHAD LOWNEYCommander-$0--
JASON YECOSHENKOExecutive Of-$0--
STACEY LOWNEYSecretary-$0--
LORI YECOSHENKOTreasurer-$0--
GUY PARTCHEducation Of-$0--
DAVE CARLSONMember At La-$0--
DUANE FLYNNMember At La-$0--
KRISTER MATTSONMember At La-$0--
BOB HECHTMember At La-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fishing Contest$8,361$8,361$3,838$4,523
Fitting Out Par$6,211$6,211$2,678$3,533
Total Events$20,761$20,761$11,702$9,059
Filing and Contact Details

Filer

Filer Name
Duluth Sail and Power Squadron
EIN
41-6038563
Phone
2183106231
Address
PO BOX 161074, DULUTH, MN 55806

Signing Officer

Name
Lori Yecoshenko
Title
Treasurer
Phone
2183106231
Signed
2018-12-03
Discuss with paid preparer
Yes

Preparer

Firm
Esterbrooks Scott Signorelli Etal Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Michael a Pederson
Phone
2187276846
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Change of watch 900 total 900

Form 990-ez, Part I, Line 16

D10 conference conferences/meetings 10,504 expenses office 810 conferences/meetings 256 change of watch 1,527 education 1,686 dues 819 bank charges 276 non-investment depreciation 105 total 15,983

Form 990-ez, Part II, Line 24

Accounts receivable 0 1,545 prepaid expenses and deferred charges 0 600 furniture and equipment 315 315 less accumulated depreciation 0 105 total 315 2,355

Form 990-ez, Part III, Line 28

Safe boating and educational classes for members and the general public. Various classes are held for numerous participants of the general public and other classes are held for members participating in educating elementary school students as to the proper use of personal floatation devices. Participated in safe-boating week activities. Distributed numberous safety boating packets. Demonstrated proper use of fire extinguishers at the marina and proper use of the personal floatation devices. Distributed numerous safety whistles. Other activities for the promotion of boating safety.

Raw XML Appendix219 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8BOB HECHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0COMMANDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1EXECUTIVE OF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EDUCATION OF
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6MEMBER AT LA
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IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0315
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02355
IRS990EZ/OtherExpensesTotalAmt015983
IRS990EZ/OtherRevenueTotalAmt0900
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MN
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0DULUTHPOWERSQUADRON.COM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHANGE OF WATCH 900 TOTAL 900
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1D10 CONFERENCE CONFERENCES/MEETINGS 10,504 EXPENSES OFFICE 810 CONFERENCES/MEETINGS 256 CHANGE OF WATCH 1,527 EDUCATION 1,686 DUES 819 BANK CHARGES 276 NON-INVESTMENT DEPRECIATION 105 TOTAL 15,983
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 0 1,545 PREPAID EXPENSES AND DEFERRED CHARGES 0 600 FURNITURE AND EQUIPMENT 315 315 LESS ACCUMULATED DEPRECIATION 0 105 TOTAL 315 2,355
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAFE BOATING AND EDUCATIONAL CLASSES FOR MEMBERS AND THE GENERAL PUBLIC. VARIOUS CLASSES ARE HELD FOR NUMEROUS PARTICIPANTS OF THE GENERAL PUBLIC AND OTHER CLASSES ARE HELD FOR MEMBERS PARTICIPATING IN EDUCATING ELEMENTARY SCHOOL STUDENTS AS TO THE PROPER USE OF PERSONAL FLOATATION DEVICES. PARTICIPATED IN SAFE-BOATING WEEK ACTIVITIES. DISTRIBUTED NUMBEROUS SAFETY BOATING PACKETS. DEMONSTRATED PROPER USE OF FIRE EXTINGUISHERS AT THE MARINA AND PROPER USE OF THE PERSONAL FLOATATION DEVICES. DISTRIBUTED NUMEROUS SAFETY WHISTLES. OTHER ACTIVITIES FOR THE PROMOTION OF BOATING SAFETY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PhoneNum02183106231
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DULUTH SAIL AND POWER SQUADRON
ReturnHeader/Filer/BusinessNameControlTxt0DULU
ReturnHeader/Filer/EIN0416038563
ReturnHeader/Filer/PhoneNum02183106231
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 161074
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055806
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ReturnHeader/FilingSecurityInformation/IPTm011:02:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411414667
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ESTERBROOKS SCOTT SIGNORELLI ETAL LTD
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
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ReturnHeader/PreparerPersonGrp/PhoneNum02187276846
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A PEDERSON
ReturnHeader/ReturnTs02018-12-10T11:02:37-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-02-01
ReturnHeader/TaxPeriodEndDt02018-01-31
ReturnHeader/TaxYr02017

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