Civic Intelligence

First State Squash Inc.

990 • Fiscal year 2022 • EIN 81-1843120

Jul 01, 2021 to Jun 30, 2022 • Filed on May 02, 2023

Organization ProfileWWW.FIRSTSTATESQUASH.ORG
524B South Walnut StreetWilmington, DE 19801

(203) 298-2725

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.02x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

97th percentile

89%

Higher net margin than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$68,429

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

99th percentile

1322%

Faster asset growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

949%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$3,138,783

Up $2,918,087 (+1322%) from 2021

Net Assets

Up

$3,072,956

Up $2,852,260 (+1292%) from 2021

Liabilities

Up

$65,827

Up $65,827 from 2021

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin97th percentile

Revenue

Up

$3,200,175

Up $2,895,049 (+949%) from 2021

Expenses

Up

$347,915

Up $201,275 (+137%) from 2021

Net Income

Up

$2,852,260

Up $2,693,774 (+1700%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $172,411Liabilities 2017: $5,251Net Assets 2017: $167,1602017Assets 2018: $124,465Liabilities 2018: $1,954Net Assets 2018: $122,5112018Assets 2019: $51,682Liabilities 2019: $756Net Assets 2019: $50,9262019Assets 2020: $82,936Liabilities 2020: $20,726Net Assets 2020: $62,2102020Assets 2021: $220,696Liabilities 2021: $0Net Assets 2021: $220,6962021Assets 2022: $3,138,783Liabilities 2022: $65,827Net Assets 2022: $3,072,9562022Assets 2023: $3,199,309Liabilities 2023: $52,410Net Assets 2023: $3,146,8992023Assets 2024: $3,269,569Liabilities 2024: $45,811Net Assets 2024: $3,223,7582024Assets 2025: $3,401,072Liabilities 2025: $30,791Net Assets 2025: $3,370,2812025

Highlighted filing

2022

Assets$3,138,783
Liabilities$65,827
Net Assets$3,072,956
Open 2022 Filing

Operations Trend

Revenue Growth99th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $349,459Expenses 2017: $182,299Net Income 2017: $167,1602017Revenue 2018: $158,566Expenses 2018: $203,215Net Income 2018: -$44,6492018Revenue 2019: $154,846Expenses 2019: $226,431Net Income 2019: -$71,5852019Revenue 2020: $220,688Expenses 2020: $209,404Net Income 2020: $11,2842020Revenue 2021: $305,126Expenses 2021: $146,640Net Income 2021: $158,4862021Revenue 2022: $3,200,175Expenses 2022: $347,915Net Income 2022: $2,852,2602022Revenue 2023: $510,124Expenses 2023: $436,181Net Income 2023: $73,9432023Revenue 2024: $649,424Expenses 2024: $572,565Net Income 2024: $76,8592024Revenue 2025: $789,573Expenses 2025: $688,857Net Income 2025: $100,7162025

Highlighted filing

2022

Revenue$3,200,175
Expenses$347,915
Net Income$2,852,260
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 2, 2023
Return Version
2021v4.0
Gross Receipts
$3,205,000
Mission and Program Overview

Mission

FSS supports participants in achieving and sustaining personal academic success and physical wellness through long-term educational, athletic, and community engagement opportunities.

First state squash (fss) is an academic and athletic youth program providing life-changing opportunities for children from low-income families in wilmington through the sport of squash, intensive educational support, mentoring, community service activities and cultural exposure.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$205,222$1,344,681▲ $1,139,459
Land, Buildings, and Equipment, Net-$1,297,615-
Pledges and Grants Receivable-$353,333-
Accounts Receivable$15,474$139,339▲ $123,865
Savings and Temporary Cash Investments-$3,815-
Total Assets$220,696$3,138,783▲ $2,918,087
Liabilities
Accounts Payable and Accrued Expenses-$65,827-
Total Liabilities$0$65,827▲ $65,827
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$220,696$1,693,252▲ $1,472,556
Net Assets With Donor Restrictions-$1,379,704-
Total Net Assets Fund Balance$220,696$3,072,956▲ $2,852,260
Total Liabilities and Net Assets / Fund Balance$220,696$3,138,783▲ $2,918,087

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,085,420$13,739$1,099,159
Land$186,407-$186,407
Equipment$25,788$4,298$30,086
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Owen ButlerExecutive DiFT$63,659$4,770$68,429

Board Members and Trustees

NameTitle
Christine P SchiltzChair
Bob BollingDirector
Chip SawyerDirector
Cory PlumbDirector
Dr Teresa RushDirector
Ed ChiltonDirector
Garrett MoritzDirector
James DomenickDirector
James ZugDirector
Jon SaundersDirector
Quinetta BowdenDirector
Tim WyantDirector
Ian McconnelSecretary
Todd P AndersonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Walnut Street Ventures LLCConsultantPO BOX 1689, Wilson, WY 83014$1,250,000
Revenue and Support

Revenue Composition

Contributions and Grants
$3,003,945
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$196,228
All Other Contributions
$1,704,620
Change in Net Assets
$2,852,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,200,175
Revenue Not Reported on Form 990
$4,825
Total Revenue per Audited Statements
$3,205,000
Total Revenue per Form 990
$3,200,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,699
Salaries, Compensation, and Employee Benefits$138,216
Total Fundraising Expense$16,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,400$11,325$3,775$75,500
Other Salaries and Wages$35,598$6,675$2,225$44,498
All Other Expenses$21,229$3,546$1,304$26,079
Occupancy$19,114$3,584$1,195$23,893
Insurance$16,480$3,090$1,030$20,600
Depreciation Depletion-$18,037-$18,037
Payroll Taxes$7,682$1,440$481$9,603
Other Employee Benefits$6,892$1,292$431$8,615
Other Expenses$6,355$1,192$397$7,944
Travel$2,564$481$160$3,205
Fees for Services Accounting$1,630$306$102$2,038
Office Expenses$378$71$23$472
Total Functional Expenses$264,267$67,154$16,494$347,915

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$352,740
Expenses per Audited Statements$347,915
Total Expenses per Form 990$347,915
Expenses Not Reported on Form 990$4,825
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,714
Fundraising Direct Expenses$4,825
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$61,714$61,714$4,825$56,889
Total Events$61,714$61,714$4,825$56,889
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
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

“The board reviewed and approved the 990 before filing. This was documented by consent in writing of the board members via electronic transmission as authorized by 8 del. C. Section 141(f).”

Form 990, Page 6, Part VI, Line 15A

“The board reviewed and approved compensation before hiring executive director.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
First State Squash Inc
EIN
81-1843120
Phone
2032982725
Address
524B SOUTH WALNUT STREET, WILMINGTON, DE 19801

Signing Officer

Name
Todd P Anderson
Title
Treasurer
Phone
2032982725
Signed
2023-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd P Anderson
Formed
2016
Legal Domicile
De
Voting Board Members
14
Independent Board Members
14
Employees
3
Volunteers
10

Preparer

Firm
Whisman Giordano & Associates LLC
Address
111 CONTINENTAL DR STE 210, NEWARK, DE 19713-4330
Preparer
Joseph a Giordano CPA
Phone
3022660202
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“First state squash (fss) is an academic and athletic youth program providing life-changing opportunities for children from low-income families in wilmington through the sport of squash, intensive educational support, mentoring, community service activities and cultural exposure.”

Form 990, Part XI, Line 9

“Special events expense netted against income 4,825 special events expense netted against income -4,825”

Financial Statement Notes

Schedule D, Page 3, Part X

“Although the entity is not subject to federal and state income taxes, the entity is required to adhere to asc 740, "accounting for income taxes," which applies to all entities including those that are tax exempt under 501(c)(3). Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in tax returns. Management has reviewed its current and past federal income tax positions and has determined, based on clear and unambiguous tax law and regulations, that the tax positions taken are certain and that there is no likelihood that a material tax assessment would be made if a respective government agency examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded. Currently, the june 30, 2019, 2020 and 2021 tax years are open and subject to examination by the internal revenue service. However, the entity is not currently under audit nor has the entity been contacted by this jurisdiction. Any interest and penalties related to income taxes would be recorded as income tax expenses. There are no interest and penalties as of june 30, 2022, respectively.”

Schedule D, Page 4, Part XI, Line 2D

“Special events expense netted against income 4,825”

Schedule D, Page 4, Part XII, Line 2D

“Special events expense netted against income 4,825”

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IRS990/MissionDesc0FIRST STATE SQUASH (FSS) IS AN ACADEMIC AND ATHLETIC YOUTH PROGRAM PROVIDING LIFE-CHANGING OPPORTUNITIES FOR CHILDREN FROM LOW-INCOME FAMILIES IN WILMINGTON THROUGH THE SPORT OF SQUASH, INTENSIVE EDUCATIONAL SUPPORT, MENTORING, COMMUNITY SERVICE ACTIVITIES AND CULTURAL EXPOSURE.
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IRS990/PrincipalOfficerNm0TODD P ANDERSON
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ALTHOUGH THE ENTITY IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES," WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE JUNE 30, 2019, 2020 AND 2021 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF JUNE 30, 2022, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 4,825
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 4,825
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIRST STATE SQUASH (FSS) IS AN ACADEMIC AND ATHLETIC YOUTH PROGRAM PROVIDING LIFE-CHANGING OPPORTUNITIES FOR CHILDREN FROM LOW-INCOME FAMILIES IN WILMINGTON THROUGH THE SPORT OF SQUASH, INTENSIVE EDUCATIONAL SUPPORT, MENTORING, COMMUNITY SERVICE ACTIVITIES AND CULTURAL EXPOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWED AND APPROVED THE 990 BEFORE FILING. THIS WAS DOCUMENTED BY CONSENT IN WRITING OF THE BOARD MEMBERS VIA ELECTRONIC TRANSMISSION AS AUTHORIZED BY 8 DEL. C. SECTION 141(F).

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,138,783
Liabilities
$65,827
Net assets
$3,072,956
Revenue
$3,200,175
Expenses
$347,915
Net income
$2,852,260
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.40$0.03$3.37$0.79$0.69$0.10
2024Detailed filing. Detailed filing data is available for this year.$3.27$0.05$3.22$0.65$0.57$0.08
2023Detailed filing. Detailed filing data is available for this year.$3.20$0.05$3.15$0.51$0.44$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.14$0.07$3.07$3.20$0.35$2.85
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.31$0.15$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.02$0.06$0.22$0.21$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.15$0.23$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.16$0.20$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.17$0.35$0.18$0.17
Peer Organizations

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