Civic Intelligence

First State Squash Inc.

990 • Fiscal year 2023 • EIN 81-1843120

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 10, 2024

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

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

59th percentile

$81,658

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

43rd percentile

1.9%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-84%

Faster revenue growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$3,199,309

Up $60,526 (+1.9%) from 2022

Net Assets

Up

$3,146,899

Up $73,943 (+2.4%) from 2022

Liabilities

Down

$52,410

Down $13,417 (-20%) from 2022

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin68th percentile

Revenue

Down

$510,124

Down $2,690,051 (-84%) from 2022

Expenses

Up

$436,181

Up $88,266 (+25%) from 2022

Net Income

Down

$73,943

Down $2,778,317 (-97%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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

2023

Assets$3,199,309
Liabilities$52,410
Net Assets$3,146,899
Open 2023 Filing

Operations Trend

Revenue Growth2nd 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

2023

Revenue$510,124
Expenses$436,181
Net Income$73,943
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 10, 2024
Return Version
2022v5.0
Gross Receipts
$517,716
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
Land, Buildings, and Equipment, Net$1,297,615$1,865,214▲ $567,599
Cash and Non-Interest-Bearing Accounts$1,344,681$1,089,522▼ $255,159
Pledges and Grants Receivable$353,333$223,833▼ $129,500
Accounts Receivable$139,339$13,071▼ $126,268
Prepaid Expenses and Deferred Charges-$7,669-
Savings and Temporary Cash Investments$3,815--
Total Assets$3,138,783$3,199,309▲ $60,526
Liabilities
Accounts Payable and Accrued Expenses$65,827$32,410▼ $33,417
Deferred Revenue-$20,000-
Total Liabilities$65,827$52,410▼ $13,417
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,693,252$2,317,074▲ $623,822
Net Assets With Donor Restrictions$1,379,704$829,825▼ $549,879
Total Net Assets Fund Balance$3,072,956$3,146,899▲ $73,943
Total Liabilities and Net Assets / Fund Balance$3,138,783$3,199,309▲ $60,526

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,647,265$41,218$1,688,483
Land$186,407-$186,407
Equipment$31,542$9,099$40,641
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Owen ButlerExecutive DiFT$81,658$81,658

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
Revenue and Support

Revenue Composition

Contributions and Grants
$355,649
Program Service Revenue
$8,235
Investment Income
$32,729
Other Revenue
$113,511
All Other Contributions
$301,910
Change in Net Assets
$73,943

Audited Revenue Reconciliation

Revenue per Audited Statements
$510,124
Revenue Not Reported on Form 990
$7,592
Total Revenue per Audited Statements
$517,716
Total Revenue per Form 990
$510,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,965
Other Expenses$201,216
Total Fundraising Expense$39,957
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,458$11,682$11,682$116,822
Current Officers, Directors, Trustees, and Key Employees$72,000$9,000$9,000$90,000
All Other Expenses$29,023$3,332$3,118$35,473
Depreciation Depletion$28,245$4,035-$32,280
Insurance$17,328$2,166$2,166$21,660
Other Employee Benefits$11,499$1,437$1,437$14,373
Payroll Taxes$11,017$1,377$1,376$13,770
Other Expenses$10,361$1,295$1,294$12,950
Occupancy$9,742$1,218$1,217$12,177
Travel$7,083$885$885$8,853
Office Expenses$3,328$416$416$4,160
Fees for Services Accounting$1,461$183$183$1,827
Total Functional Expenses$352,015$44,209$39,957$436,181

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$443,773
Expenses per Audited Statements$436,181
Total Expenses per Form 990$436,181
Expenses Not Reported on Form 990$7,592
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$115,902
Fundraising Direct Expenses$7,592
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$115,902$115,902$7,592$108,310
Total Events$115,902$115,902$7,592$108,310
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
2024-02-10
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
4
Volunteers
5

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 7,592 special events expense netted against income -7,592”

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, 2020, 2021 and 2022 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, 2023 and 2022, respectively.”

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

“Special events expense netted against income 7,592”

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

“Special events expense netted against income 7,592”

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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/OtherExpensesGrp/Desc3BANK FEES
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IRS990/PayrollTaxesGrp/FundraisingAmt01376
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0TODD P ANDERSON
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03815
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt05,201
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0154828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01260188
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08235
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0201053
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0316955
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01623310
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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, 2020, 2021 AND 2022 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, 2023 AND 2022, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 7,592
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 7,592
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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Filings

Displayed year

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

Open filing
Assets
$3,199,309
Liabilities
$52,410
Net assets
$3,146,899
Revenue
$510,124
Expenses
$436,181
Net income
$73,943
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