Civic Intelligence

First State Squash Inc.

990 • Fiscal year 2024 • EIN 81-1843120

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 02, 2024

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

0.01x

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$99,312

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

44th percentile

2.2%

Faster asset growth than 44% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

27%

Faster revenue growth than 72% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,269,569

Up $70,260 (+2.2%) from 2023

Net Assets

Up

$3,223,758

Up $76,859 (+2.4%) from 2023

Liabilities

Down

$45,811

Down $6,599 (-13%) from 2023

Revenue

Up

$649,424

Up $139,300 (+27%) from 2023

Expenses

Up

$572,565

Up $136,384 (+31%) from 2023

Net Income

Up

$76,859

Up $2,916 (+3.9%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$3,269,569
Liabilities$45,811
Net Assets$3,223,758

Operations Trend

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

2024

Revenue$649,424
Expenses$572,565
Net Income$76,859
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 2, 2024
Return Version
2023v5.0
Gross Receipts
$652,816
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$1,865,214$1,827,346▼ $37,868
Cash and Non-Interest-Bearing Accounts$1,089,522$1,251,905▲ $162,383
Pledges and Grants Receivable$223,833$106,250▼ $117,583
Accounts Receivable$13,071$62,464▲ $49,393
Prepaid Expenses and Deferred Charges$7,669$21,604▲ $13,935
Total Assets$3,199,309$3,269,569▲ $70,260
Liabilities
Deferred Revenue$20,000$30,000▲ $10,000
Accounts Payable and Accrued Expenses$32,410$15,811▼ $16,599
Total Liabilities$52,410$45,811▼ $6,599
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,317,074$2,398,023▲ $80,949
Net Assets With Donor Restrictions$829,825$825,735▼ $4,090
Total Net Assets Fund Balance$3,146,899$3,223,758▲ $76,859
Total Liabilities and Net Assets / Fund Balance$3,199,309$3,269,569▲ $70,260

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,615,203$79,870$1,695,073
Land$186,407-$186,407
Equipment$25,736$14,905$40,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Owen ButlerExecutive DiFT$99,312$99,312

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$449,514
Program Service Revenue
$34,335
Investment Income
$46,788
Other Revenue
$118,787
All Other Contributions
$270,769
Change in Net Assets
$76,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$649,424
Revenue Not Reported on Form 990
$3,392
Total Revenue per Audited Statements
$652,816
Total Revenue per Form 990
$649,424
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$299,577
Other Expenses$272,988
Total Fundraising Expense$91,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,323-$9,705$158,028
Current Officers, Directors, Trustees, and Key Employees$21,000$21,000$63,000$105,000
All Other Expenses$40,456$11,741-$52,197
Depreciation Depletion$39,568$4,890-$44,458
Travel$32,176--$32,176
Insurance$17,052$11,368-$28,420
Other Employee Benefits$14,617$1,541$4,620$20,778
Other Expenses$10,586$9,967$8,500$20,553
Payroll Taxes$9,620$1,577$4,574$15,771
Occupancy$7,244$5,867-$13,111
Office Expenses$7,028$835-$7,863
Fees for Services Accounting$1,720$214$741$2,675
Total Functional Expenses$378,647$102,778$91,140$572,565

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$575,957
Expenses per Audited Statements$572,565
Total Expenses per Form 990$572,565
Expenses Not Reported on Form 990$3,392
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$121,984
Fundraising Direct Expenses$3,392
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$121,984$121,984$3,392$118,592
Total Events$121,984$121,984$3,392$118,592
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
2024-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd P Anderson
Formed
2016
Legal Domicile
De
Voting Board Members
12
Independent Board Members
12
Employees
6
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 3,392 special events expense netted against income -3,392

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, 2021, 2022 and 2023 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, 2024 and 2023, respectively.

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

Special events expense netted against income 3,392

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

Special events expense netted against income 3,392

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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0118592
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0118592
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02317074
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02398023
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05867
IRS990/OccupancyGrp/ProgramServicesAmt07244
IRS990/OccupancyGrp/TotalAmt013111
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0835
IRS990/OfficeExpensesGrp/ProgramServicesAmt07028
IRS990/OfficeExpensesGrp/TotalAmt07863
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04620
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01541
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014617
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020778
IRS990/OtherExpensesGrp/Desc0STRATEGIC INITIATIVES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt08500
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08250
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12596
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt222932
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt39967
IRS990/OtherExpensesGrp/ProgramServicesAmt08250
IRS990/OtherExpensesGrp/ProgramServicesAmt121007
IRS990/OtherExpensesGrp/ProgramServicesAmt210586
IRS990/OtherExpensesGrp/TotalAmt025000
IRS990/OtherExpensesGrp/TotalAmt123603
IRS990/OtherExpensesGrp/TotalAmt222932
IRS990/OtherExpensesGrp/TotalAmt320553
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0195
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0195
IRS990/OtherRevenueTotalAmt0195
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09705
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0148323
IRS990/OtherSalariesAndWagesGrp/TotalAmt0158028
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04574
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01577
IRS990/PayrollTaxesGrp/ProgramServicesAmt09620
IRS990/PayrollTaxesGrp/TotalAmt015771
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0223833
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0106250
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07669
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021604
IRS990/PrincipalOfficerNm0TODD P ANDERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0FACILITY REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034335
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0355649
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt032729
IRS990/PYOtherExpensesAmt0201216
IRS990/PYOtherRevenueAmt0113511
IRS990/PYProgramServiceRevenueAmt08235
IRS990/PYRevenuesLessExpensesAmt073943
IRS990/PYSalariesCompEmpBnftPaidAmt0234965
IRS990/PYTotalExpensesAmt0436181
IRS990/PYTotalRevenueAmt0510124
IRS990/ReconcilationRevenueExpnssAmt076859
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt05,201
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0449514
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0355649
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0314903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0235494
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0199314
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01554874
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt046788
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt032729
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt079519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt034335
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08235
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt042570
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0122179
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0115902
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0201053
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0439134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt046788
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt032729
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt079519
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05201
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05201
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96010
IRS990ScheduleA/PublicSupportPY509Pct00.97660
IRS990ScheduleA/PublicSupportTotal509Amt02036578
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0606028
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0479786
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0515956
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0235494
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0199314
IRS990ScheduleA/Total509Grp/TotalAmt02036578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0652816
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0517716
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0515958
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0235494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0199314
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02121298
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01615203
IRS990ScheduleD/BuildingsGrp/DepreciationAmt079870
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01695073
IRS990ScheduleD/EquipmentGrp/BookValueAmt025736
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014905
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040641
IRS990ScheduleD/ExpensesNotReportedAmt03392
IRS990ScheduleD/ExpensesSubtotalAmt0572565
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0186407
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0186407
IRS990ScheduleD/OtherExpensesIncludedAmt03392
IRS990ScheduleD/OtherRevenueAmt03392
IRS990ScheduleD/RevenueNotReportedAmt03392
IRS990ScheduleD/RevenueSubtotalAmt0649424
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, 2021, 2022 AND 2023 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, 2024 AND 2023, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 3,392
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 3,392
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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01827346
IRS990ScheduleD/TotalExpensesPerForm990Amt0572565
IRS990ScheduleD/TotalRevenuePerForm990Amt0649424
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0652816
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0575957
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03392
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0121984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0121984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0121984
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0121984
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0118592
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03392
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03392
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWED AND APPROVED COMPENSATION BEFORE HIRING EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME 3,392 SPECIAL EVENTS EXPENSE NETTED AGAINST INCOME -3,392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A

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