Civic Intelligence

Ludington Youth Sailing School Inc

EIN 46-3594743 • 501(c)3 • Ludington, MI

Profile

Youth water safety & sailing instruction

PO Box 132Ludington, MI 49431

ludingtonyouthsailingschool.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

20th percentile

-28%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

31st percentile

-21%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

24th percentile

-37%

Faster revenue growth than 24% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$35,423

Down $9,312 (-21%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$35,423

Down $9,312 (-21%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin20th percentile

Revenue

Down

$33,456

Down $19,503 (-37%) from 2023

Expenses

Down

$42,768

Down $5,580 (-12%) from 2023

Net Income

Down

-$9,312

Down $13,923 (-302%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$60K$40K$20K$0Assets 2014: $40,855Net Assets 2014: $40,8552014Assets 2022: $40,124Liabilities 2022: $0Net Assets 2022: $40,1242022Assets 2023: $44,735Liabilities 2023: $0Net Assets 2023: $44,7352023Assets 2024: $35,423Liabilities 2024: $0Net Assets 2024: $35,4232024

Highlighted filing

2024

Assets$35,423
Liabilities$0
Net Assets$35,423
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2014: $55,007Expenses 2014: $27,754Net Income 2014: $27,2532014Revenue 2022: $61,906Expenses 2022: $41,021Net Income 2022: $20,8852022Revenue 2023: $52,959Expenses 2023: $48,348Net Income 2023: $4,6112023Revenue 2024: $33,456Expenses 2024: $42,768Net Income 2024: -$9,3122024

Highlighted filing

2024

Revenue$33,456
Expenses$42,768
Net Income-$9,312
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$35,423
Liabilities
$0
Net assets
$35,423
Revenue
$33,456
Expenses
$42,768
Net income
-$9,312
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$35.4$0.00$35.4$33.5$42.8$9.31
2023Detailed filing. Detailed filing data is available for this year.$44.7$0.00$44.7$53.0$48.3$4.61
2022Detailed filing. Detailed filing data is available for this year.$40.1$0.00$40.1$61.9$41.0$20.9
2014Detailed filing. Detailed filing data is available for this year.$40.9$40.9$55.0$27.8$27.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$37,925
Mission and Program Overview

Mission

Teaching of water safety and sailing to youth

Youth water safety & sailing instruction

Program Services

DescriptionGrantsExpenses
Youth Sailing and Safety Instruction-$34,731
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve MillerTreasurer-$0--
Gary FergusonPresident-$0--
Andy KlevornDirector-$0--
Denny LavisSecretary-$0--
Les KainesDirector-$0--
Tom PaineDirector-$0--
John WilsonDirector-$0--
Filing and Contact Details

Filer

Filer Name
Ludington Youth Sailing School Inc
EIN
46-3594743
In Care Of
% Steve Miller
Address
PO Box 132, Ludington, MI 49431

Signing Officer

Name
Steve Miller
Title
Treasurer
Signed
2025-05-15
Discuss with paid preparer
No

Preparer

Firm
Connie M Tewes CPA LLC
Address
5718 W US 10, Ludington, MI 49431
Preparer
Connie M Tewes CPA
Phone
2314253463
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountAdvertising 500Credit Card Fees 515Fuel 442Office Expense 18Permits & Licenses 20Professional Fees 1,390Customer Graduation Event 309Staff meals 125Supplies 1,587Training 115”

Raw XML Appendix164 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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
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ReturnHeader/TaxPeriodEndDt02024-12-31
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