Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 2.3% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Up$302,273
Up $55,773 (+23%) from 2024
Net Assets
Up$278,266
Up $31,766 (+13%) from 2024
Liabilities
Up$24,007
Up $24,007 from 2024
Revenue And Expenses
Revenue
Down$169,855
Down $16,782 (-9.0%) from 2024
Expenses
Up$138,089
Up $18,935 (+16%) from 2024
Net Income
Down$31,766
Down $35,717 (-53%) from 2024
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2024 to Oct 31, 2025
- Signed
- Apr 13, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $169,855
Mission and Program Overview
Mission
To provide swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Providing swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. | $0 | $126,206 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Cohn | Chairperson | - | $3,890 | - | $3,890 |
| Ken Ericson | Secretary | - | $0 | - | - |
| Teresa Handy DeVeau | Treasurer (Through 9/30/25) | - | $0 | - | - |
| Deborah Arthur | Treasurer (Starting 10/1/25) | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Bayside Splash
- EIN
- 45-4826669
- Phone
- 3607330711
- Address
- PO Box 4053, Bellingham, WA 98227
Signing Officer
- Name
- David Cohn
- Title
- Chairperson
- Phone
- 3607330711
- Signed
- 2026-04-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Wersen Nonprofit Cpas LLC
- Address
- 4513 Lakeway Drive, Bellingham, WA 98229
- Preparer
- Keaton Wersen CPA
- Phone
- 3607709369
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 4 - Other Investment Income
“Description: Interest income. Amount: 2,570.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Quickbooks fees. Amount: 4,730. Description: Taxes and licenses. Amount: 1,779. Description: Lesson supplies. Amount: 2,778. Description: Transaction fees. Amount: 3,574. Description: Miscellaneous. Amount: 665. Total to Form 990-EZ, line 16: 13,526.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Loan receivable from Bayside Swimming Club, Inc.. Beg. of Year Amount: 50,000. End of Year Amount: 50,000. Description: Miscellaneous receivable. Beg. of Year Amount: 0. End of Year Amount: 109. Description: Other Depreciable Assets. Beg. of Year Amount: 0. End of Year Amount: 5,249.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Accounts payable. Beg. of Year Amount: 0. End of Year Amount: 24,007.”
Form 990-EZ, Header, Line G:
“The organization prepares its financial statements on a modified cash basis of accounting. Under this basis, revenues and expenses are generally recognized when cash is received or paid. However, the organization records certain assets and liabilities, including due to/from balances with related organizations (such as loans receivable and rent payable) and occasional other minimal receivables and payables, which are recognized when incurred.”
Raw XML Appendix173 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3606472168 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 502 Clark Rd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Bellingham |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 98225 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 196500 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 246915 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 31766 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6665 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 246500 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 302273 |
| IRS990EZ/GrossReceiptsAmt | 0 | 169855 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2570 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | Modified Cash Basis |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 246500 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 278266 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 246500 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 278266 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 24000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 3890 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | David Cohn |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Ken Ericson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Teresa Handy DeVeau |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Deborah Arthur |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Chairperson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer (through 9/30/25) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer (Starting 10/1/25) |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 50000 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 55358 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13526 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 167285 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Providing swimming, diving, and other aquatic instructions for the youth of the greater Bellingham community. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 126206 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 93898 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 24007 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 138089 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 126206 |
| IRS990EZ/TotalRevenueAmt | 0 | 169855 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 1 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Sale of products income |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part III, Line 12, Explanation of Other Income: |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2570 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1372 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 3942 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 167285 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 185265 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 144590 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 140305 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87036 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 724481 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2570 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1372 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 3942 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00540 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00240 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1646 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 1646 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99230 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99460 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 724481 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 167285 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 185265 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 144590 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 140305 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 87036 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 724481 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 169855 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 186637 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 144590 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 141951 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 87036 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 730069 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Interest income. Amount: 2,570. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Quickbooks fees. Amount: 4,730. Description: Taxes and licenses. Amount: 1,779. Description: Lesson supplies. Amount: 2,778. Description: Transaction fees. Amount: 3,574. Description: Miscellaneous. Amount: 665. Total to Form 990-EZ, line 16: 13,526. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Loan receivable from Bayside Swimming Club, Inc.. Beg. of Year Amount: 50,000. End of Year Amount: 50,000. Description: Miscellaneous receivable. Beg. of Year Amount: 0. End of Year Amount: 109. Description: Other Depreciable Assets. Beg. of Year Amount: 0. End of Year Amount: 5,249. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Accounts payable. Beg. of Year Amount: 0. End of Year Amount: 24,007. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization prepares its financial statements on a modified cash basis of accounting. Under this basis, revenues and expenses are generally recognized when cash is received or paid. However, the organization records certain assets and liabilities, including due to/from balances with related organizations (such as loans receivable and rent payable) and occasional other minimal receivables and payables, which are recognized when incurred. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 4 - Other Investment Income |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Header, Line G: |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Cohn |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairperson |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3607330711 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Bayside Splash |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BAYS |
| ReturnHeader/Filer/EIN | 0 | 454826669 |
| ReturnHeader/Filer/PhoneNum | 0 | 3607330711 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 4053 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Bellingham |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98227 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 882533599 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WERSEN NONPROFIT CPAS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4513 Lakeway Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Bellingham |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98229 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3607709369 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Keaton Wersen CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-04-13T13:16:37-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-10-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $302,273
- Liabilities
- $24,007
- Net assets
- $278,266
- Revenue
- $169,855
- Expenses
- $138,089
- Net income
- $31,766