Civic Intelligence

Lake Lanier Junior Sailing Program

990EZ • Fiscal year 2019 • EIN 58-2372611

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 30, 2020

Organization Profilewww.llsc.com
6206 Commodore DriveFlowery Branch, GA 30542

(404) 915-5153

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.35x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

98th percentile

514%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$44,152

Up $36,958 (+514%) from 2018

Net Assets

Up

$23,996

Up $16,802 (+234%) from 2018

Liabilities

Up

$20,156

Up $20,156 from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin75th percentile

Revenue

Down

$57,824

Down $14,588 (-20%) from 2018

Expenses

Down

$46,699

Down $24,255 (-34%) from 2018

Net Income

Up

$11,125

Up $9,667 (+663%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$60K$40K$20K$0Assets 2018: $7,194Liabilities 2018: $0Net Assets 2018: $7,1942018Assets 2019: $44,152Liabilities 2019: $20,156Net Assets 2019: $23,9962019

Highlighted filing

2019

Assets$44,152
Liabilities$20,156
Net Assets$23,996
Open 2019 Filing

Operations Trend

Revenue Growth24th percentile

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

$80K$60K$40K$20K$0Revenue 2018: $72,412Expenses 2018: $70,954Net Income 2018: $1,4582018Revenue 2019: $57,824Expenses 2019: $46,699Net Income 2019: $11,1252019

Highlighted filing

2019

Revenue$57,824
Expenses$46,699
Net Income$11,125
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 30, 2020
Return Version
2019v5.1
Gross Receipts
$57,824
Mission and Program Overview

Mission

The lake lanier junior program supports three weeks of junior sailing camp where junior sailing applicants are trained. It also supported a us regional youth championship regatta and various other youth sailing training activities during 2018.

Program Services

DescriptionGrantsExpenses
THREE WEEKS OF JUNIOR SAILING TRAINING CAMP; REGIONAL YOUTH OPTIMIST DINGY ASSOCIATION CHAMPIONSHIP REGATTA; ONGOING SAILING TRAINING AND EDUCATIONAL ACTIVITES.-$46,039
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JESSICA HILLTreasurer-$0--
WILLIAM OVERENDCo-Director-$0--
SCOTT MATHISCo-Director-$0--
Filing and Contact Details

Filer

Filer Name
Lake Lanier Junior Sailing Program
EIN
58-2372611
In Care Of
% JESSICA HILL
Phone
4049155153
Address
6206 Commodore Drive, Flowery Branch, GA 30542

Signing Officer

Name
Jessica Hill
Title
Treasurer
Phone
4049155153
Signed
2020-10-30
Discuss with paid preparer
Yes

Preparer

Firm
Harshman & Company LLC
Address
1870 BUFORD HIGHWAY SUITE 100, DULUTH, GA 30097
Preparer
William C Harshman
Phone
7708041450
Supplemental Narrative

Additional Explanations

Form 990EZ Part I Line 8

“Description:OTHER Amount:70”

Form 990EZ Part I Line 8

“Description:PARENT/ADULT MEAL FEES Amount:225”

Form 990EZ Part I Line 16

“Description:BANK SERVICE CHARGES Amount:125”

Form 990EZ Part I Line 16

“Description:CONSULTING & ACCOUNTING Amount:97”

Form 990EZ Part I Line 16

“Description:POSTAGE & DELIVERY Amount:55”

Form 990EZ Part II Line 24

“Description:BOATS AND EQUIPMENT BOY Amount:30140 EOY Amount:30140”

Form 990EZ Part II Line 24

“Description:ACCUM DEPRECIATION BOY Amount:-4307 EOY Amount:-11688”

Form 990EZ Part II Line 26

“Description:NOTES PAYABLE - LAKE LANIER SAILING CLUB (BOAT PURCHASE) BOY Amount:20156 EOY Amount:20156”

Raw XML Appendix168 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/BenefitsPaidToOrForMembersAmt046039
IRS990EZ/BooksInCareOfDetail/PersonNm0JESSICA HILL
IRS990EZ/BooksInCareOfDetail/PhoneNum04049155153
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03739 DURHAM RUN WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AUBURN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030011
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt07194
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt025700
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt017135
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011125
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt033027
IRS990EZ/Form990TotalAssetsGrp/EOYAmt044152
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt057824
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt012871
IRS990EZ/NetAssetsOrFundBalancesEOYAmt023996
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt012871
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt023996
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JESSICA HILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WILLIAM OVEREND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SCOTT MATHIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CO-DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CO-DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt025833
IRS990EZ/OtherAssetsTotalDetail/EOYAmt018452
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt0660
IRS990EZ/OtherRevenueTotalAmt0295
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE LAKE LANIER JUNIOR PROGRAM SUPPORTS THREE WEEKS OF JUNIOR SAILING CAMP WHERE JUNIOR SAILING APPLICANTS ARE TRAINED. IT ALSO SUPPORTED A US REGIONAL YOUTH CHAMPIONSHIP REGATTA AND VARIOUS OTHER YOUTH SAILING TRAINING ACTIVITIES DURING 2018.
IRS990EZ/ProgramServiceRevenueAmt040394
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THREE WEEKS OF JUNIOR SAILING TRAINING CAMP; REGIONAL YOUTH OPTIMIST DINGY ASSOCIATION CHAMPIONSHIP REGATTA; ONGOING SAILING TRAINING AND EDUCATIONAL ACTIVITES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt046039
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020156
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020156
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt046699
IRS990EZ/TotalProgramServiceExpensesAmt046039
IRS990EZ/TotalRevenueAmt057824
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.llsc.com
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LAKE LANIER JUNIOR SAILING PROGRAM SOLICITS STUDENTS THROUGH WEBSITES AND VIA PRINTED MEDIA. IT DOESN NOT DISCRIMINATE AND ACCEPTS ALL APPLICANTS ON A 'FIRST COME, FIRST SERVED' BASIS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description:OTHER Amount:70
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description:PARENT/ADULT MEAL FEES Amount:225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description:BANK SERVICE CHARGES Amount:125
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Description:CONSULTING & ACCOUNTING Amount:97
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description:POSTAGE & DELIVERY Amount:55
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description:BOATS AND EQUIPMENT BOY Amount:30140 EOY Amount:30140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Description:ACCUM DEPRECIATION BOY Amount:-4307 EOY Amount:-11688
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Description:NOTES PAYABLE - LAKE LANIER SAILING CLUB (BOAT PURCHASE) BOY Amount:20156 EOY Amount:20156
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990EZ PART I LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990EZ PART I LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990EZ PART I LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990EZ PART II LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990EZ PART II LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990EZ PART II LINE 26
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSICA HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04049155153
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lake Lanier Junior Sailing Program
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0582372611
ReturnHeader/Filer/InCareOfNm0% JESSICA HILL
ReturnHeader/Filer/PhoneNum04049155153
ReturnHeader/Filer/USAddress/AddressLine1Txt06206 Commodore Drive
ReturnHeader/Filer/USAddress/CityNm0Flowery Branch
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030542
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F970229B209A039C0A2745E15F572871183D6FCD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F970229B209A039C0A2745E15F572871183D6FCD
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId067217620203145000000
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-11-09
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0128.92.170.130
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARSHMAN & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01870 BUFORD HIGHWAY SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030097
ReturnHeader/PreparerPersonGrp/PhoneNum07708041450
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM C HARSHMAN
ReturnHeader/ReturnTs02020-11-09T08:32:10-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,152
Liabilities
$20,156
Net assets
$23,996
Revenue
$57,824
Expenses
$46,699
Net income
$11,125
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$44.2$20.2$24.0$57.8$46.7$11.1
2018Detailed filing. Detailed filing data is available for this year.$7.19$0.00$7.19$72.4$71.0$1.46