Civic Intelligence

Competitive Wake Surf Association Inc.

990 • Fiscal year 2023 • EIN 45-4639439

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 30, 2024

Organization ProfileWWW.THECWSA.ORG
PO Box 10007Manassas, VA 20108

(703) 408-7896

Siviq Scores

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

Liabilities / Assets

79th percentile

0.09x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

26th percentile

-11%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

88th percentile

$31,200

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 27.1% of source-year revenue.

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

Asset Growth

13th percentile

-41%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

9th percentile

-58%

Faster revenue growth than 9% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$115,300

Down $81,200 (-41%) from 2022

Net Assets

Down

$104,683

Down $84,044 (-45%) from 2022

Liabilities

Up

$10,617

Up $2,844 (+37%) from 2022

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin26th percentile

Revenue

Down

$115,266

Down $160,597 (-58%) from 2022

Expenses

Down

$127,864

Down $34,487 (-21%) from 2022

Net Income

Down

-$12,598

Down $126,110 (-111%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$200K$100K$0-$100KAssets 2013: $1,526Liabilities 2013: $02013Assets 2014: $3,875Liabilities 2014: $02014Assets 2015: $4,517Liabilities 2015: $9,595Net Assets 2015: -$5,0782015Assets 2016: $8,086Liabilities 2016: $0Net Assets 2016: $8,0862016Assets 2017: $21,517Liabilities 2017: $0Net Assets 2017: $21,5172017Assets 2018: $30,751Liabilities 2018: $0Net Assets 2018: $30,7512018Assets 2019: $60,687Liabilities 2019: $2,330Net Assets 2019: $58,3572019Assets 2020: $85,317Liabilities 2020: $6,523Net Assets 2020: $78,7942020Assets 2021: $76,857Liabilities 2021: $1,642Net Assets 2021: $75,2152021Assets 2022: $196,500Liabilities 2022: $7,773Net Assets 2022: $188,7272022Assets 2023: $115,300Liabilities 2023: $10,617Net Assets 2023: $104,6832023Assets 2024: $121,873Liabilities 2024: $2,483Net Assets 2024: $119,3902024

Highlighted filing

2023

Assets$115,300
Liabilities$10,617
Net Assets$104,683
Open 2023 Filing

Operations Trend

Revenue Growth9th percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $72,460Expenses 2013: $76,697Net Income 2013: -$4,2372013Revenue 2014: $93,029Expenses 2014: $90,680Net Income 2014: $2,3492014Revenue 2015: $28,220Expenses 2015: $37,173Net Income 2015: -$8,9532015Revenue 2016: $61,900Expenses 2016: $48,736Net Income 2016: $13,1642016Revenue 2017: $88,555Expenses 2017: $75,124Net Income 2017: $13,4312017Revenue 2018: $103,628Expenses 2018: $94,394Net Income 2018: $9,2342018Revenue 2019: $143,349Expenses 2019: $115,743Net Income 2019: $27,6062019Revenue 2020: $176,313Expenses 2020: $155,876Net Income 2020: $20,4372020Revenue 2021: $258,110Expenses 2021: $261,689Net Income 2021: -$3,5792021Revenue 2022: $275,863Expenses 2022: $162,351Net Income 2022: $113,5122022Revenue 2023: $115,266Expenses 2023: $127,864Net Income 2023: -$12,5982023Revenue 2024: $118,673Expenses 2024: $103,966Net Income 2024: $14,7072024

Highlighted filing

2023

Revenue$115,266
Expenses$127,864
Net Income-$12,598
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 30, 2024
Return Version
2023v5.0
Gross Receipts
$115,266
Mission and Program Overview

Mission

The Competitive Wake Surf Association, Inc. is a Florida non-profit corporation which seeks to promote the sport of wake surfing,to foster national and international amateur sports competition, to develop recommended, consistent and fair standards and guidelines for national and international competition and judging, and to effectively promote, plan, and organize wake surfing events.

The Competitive Wake Surf Association Inc, is a Florida non-profit corporation which seeks to promote the sport of wake surfing, to foster national and internation amateur sports competition, to develop recommended standards and to promote and plan wake surfing events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$190,862$72,282▼ $118,580
Accounts Receivable$750$35,581▲ $34,831
Prepaid Expenses and Deferred Charges$4,725$7,437▲ $2,712
Land, Buildings, and Equipment, Net$163--
Total Assets$196,500$115,300▼ $81,200
Liabilities
Accounts Payable and Accrued Expenses$79,219$10,617▼ $68,602
Total Liabilities$79,219$10,617▼ $68,602
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,281$104,683▼ $12,598
Total Net Assets Fund Balance$117,281$104,683▼ $12,598
Total Liabilities and Net Assets / Fund Balance$196,500$115,300▼ $81,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$986$986
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleBaseTotal
Jon ShieldsPresident$31,200$31,200

Board Members and Trustees

NameTitle
Samar SuleimanVice President
Alexandra TunenkoDirector
Jolene AllenDirector
Kelvin LeungDirector
Korinn WoodardDirector
Mike VilandDirector
Sang Han JungDirector
Zane MontgomeryDirector
Ekaterina KuznetsovaSecretary
Eric GrindlandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,046
Program Service Revenue
$91,220
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,864
Total Fundraising Expense$17,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$17,192-$17,193$34,385
All Other Expenses$31,875--$31,875
Information Technology$15,174$6,842-$22,016
Insurance$13,173--$13,173
Fees for Services Accounting-$1,950-$1,950
Office Expenses$818$780-$1,598
Fees for Services Other$1,200--$1,200
Other Expenses$370--$370
Total Functional Expenses$101,099$9,572$17,193$127,864
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Executive commitee is provided a copy of the Form 990 and 990-T prior to electronic filing. Approval is required before submission. The Executive Commitee reviews and makes required corrections, prior to approval.”

Conflict of interest policy compliance Part VI line 12C

“Annually directors and officers are required to disclose to the executive commitee any and all potential conflicts of interest for review by the board, with the end result being possible removal as a director. Further each board member has a fiduciary responsibility to inform the board of any and all noticed potential conflicts of interest at each regularrly scheduled board meeting.”

Governing documents etc available to public Part VI line 19

“The governing board must adhere to a conflict of interest policy. The board member agrees and signs said policy statement. Annually all board members must disclose any and all potential conflicts of interest, with the end result being removal as a director. No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Competitive Wake Surf Assoc Inc
EIN
45-4639439
Address
PO BOX 10007, MANASSAS, VA 20108

Signing Officer

Name
Jon Shields
Title
President
Phone
7034087896
Signed
2024-04-30
Discuss with paid preparer
No

Organization Details

Principal Officer
Jon Shields
Formed
2012
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Jeff Walker CPA
Address
7400 Shoreline Drive Suite 3, Stockton, CA 95219
Preparer
Jeff Walker
Phone
2099510476
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Judge Training - 4,000”

List of other expenses Part IX line 24E

“Contract Judging - 29,992”

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt023875
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt069209
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0986
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0986
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive commitee is provided a copy of the Form 990 and 990-T prior to electronic filing. Approval is required before submission. The Executive Commitee reviews and makes required corrections, prior to approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually directors and officers are required to disclose to the executive commitee any and all potential conflicts of interest for review by the board, with the end result being possible removal as a director. Further each board member has a fiduciary responsibility to inform the board of any and all noticed potential conflicts of interest at each regularrly scheduled board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing board must adhere to a conflict of interest policy. The board member agrees and signs said policy statement. Annually all board members must disclose any and all potential conflicts of interest, with the end result being removal as a director. No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Judge Training - 4,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Contract Judging - 29,992
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09572
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101099
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IRS990/WebsiteAddressTxt0WWW.THECWSA.ORG
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JON SHIELDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07034087896
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMPETITIVE WAKE SURF ASSOC INC
ReturnHeader/Filer/BusinessNameControlTxt0COMP
ReturnHeader/Filer/EIN0454639439
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 10007
ReturnHeader/Filer/USAddress/CityNm0MANASSAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020108
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jeff Walker CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07400 Shoreline Drive Suite 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Stockton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095219
ReturnHeader/PreparerPersonGrp/PhoneNum02099510476
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jeff Walker
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-01T11:06:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SHIELDS
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$115,300
Liabilities
$10,617
Net assets
$104,683
Revenue
$115,266
Expenses
$127,864
Net income
-$12,598
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.02$1.19$1.19$1.04$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.11$1.05$1.15$1.28$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.08$1.89$2.76$1.62$1.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.02$0.75$2.58$2.62$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.07$0.79$1.76$1.56$0.20
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.02$0.58$1.43$1.16$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.31$1.04$0.94$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.89$0.75$0.13
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$0.62$0.49$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.10$0.05$0.28$0.37$0.09
2014Summary only. Only limited summary data is available for this year.$0.04$0.00$0.93$0.91$0.02
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.72$0.77$0.04