Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Lakeview Aquatic Club
EIN 82-1580499 • 501(c)3 • Battle Creek, MI
Profile
To be a year-round competitive swim team offering high quality professional coaching and technique instruction for all ages and abilities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 8.6% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Up$80,710
Up $2,140 (+2.7%) from 2024
Liabilities
Down$4,010
Down $464 (-10%) from 2024
Net Assets
$76,700
No earlier filing loaded for comparison.
Revenue
Up$156,645
Up $32,332 (+26%) from 2024
Expenses
Up$154,038
Up $34,482 (+29%) from 2024
Net Income
Down$2,607
Down $2,150 (-45%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $80,710
- Liabilities
- $4,010
- Net assets
- $76,700
- Revenue
- $156,645
- Expenses
- $154,038
- Net income
- $2,607
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Sep 4, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $156,645
Mission and Program Overview
Mission
To be a year-round competitive swim team offering high quality professional coaching and technique instruction for all ages and abilities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| COMPETITIVE SWIMMING INSTRUCTION PROVIDING EVERY MEMBER AN OPPORTUNITY TO IMPROVE SWIMMING SKILLS AND ACHIEVE SUCCESS AT HIS OR HER LEVEL OF ABILITY, FROM NOVICE TO INTERNATIONAL COMPETITOR. | - | $139,681 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NICOLE SHUGARS | Treasurer | PT | $13,510 | - | $13,510 |
| BRANT KIRKHAM | President | PT | $0 | - | - |
| CHRISTINE WERNER | Vice Preside | - | $0 | - | - |
| ALYCIA WILLIAMS-MARSHALL | Director | - | $0 | - | - |
| CRYSTAL BAUMAN | Secretary | - | $0 | - | - |
| LAUREN HESS | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lakeview Aquatic Club
- EIN
- 82-1580499
- Phone
- 6166381751
- Address
- 166 MINGES HILLS DR, BATTLE CREEK, MI 49015
Signing Officer
- Name
- Nicole Shugars
- Title
- Treasurer
- Phone
- 6166381751
- Signed
- 2025-09-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Adf Accounting LLC
- Address
- 3307 E KILGORE RD OFC C, KALAMAZOO, MI 49001-5594
- Preparer
- Jesse Johnston
- Phone
- 2693431201
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Caps 125 other 50 total 175”
Form 990-ez, Part I, Line 16
“Expenses advertising 125 travel & meetings 1,657 d&o 450 liability 896 worker's compensation 2,089 meet expenses - othr club 6,953 merchant fees 539 uniform shirts and caps 13,740 dues & subscriptions 1,099 filing fees 20 supplies 1,492 printing & copying 386 registrations 998 training 421 swim league expenses 3,737 swimming towers 10,775 small tools & equipment 605 fundraising costs 2,704 lac hosted meets costs 16,662 postage, mailing service 146 season t shirts 1,474 stroke clinic 50 swim marathon 100 scholarship 53 total 67,171”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 4,477 4,010”
Form 990-ez, Part III
“To be a year-round competitive swim team offering high quality professional coaching and technique instruction for all ages and abilities.”
Raw XML Appendix154 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | NICOLE SHUGARS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6166381751 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 166 MINGES HILLS DR |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BATTLE CREEK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49015 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 78570 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 80710 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 30180 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 2607 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 827 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 78570 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 80710 |
| IRS990EZ/GrossReceiptsAmt | 0 | 156645 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1978 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 74093 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 76700 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 74093 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 76700 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 13510 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BRANT KIRKHAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | NICOLE SHUGARS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CHRISTINE WERNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ALYCIA WILLIAMS-MARSHALL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | CRYSTAL BAUMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | LAUREN HESS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 67171 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 175 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO BE A YEAR-ROUND COMPETITIVE SWIM TEAM OFFERING HIGH QUALITY PROFESSIONAL COACHING AND TECHNIQUE INSTRUCTION FOR ALL AGES AND ABILITIES. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 124312 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COMPETITIVE SWIMMING INSTRUCTION PROVIDING EVERY MEMBER AN OPPORTUNITY TO IMPROVE SWIMMING SKILLS AND ACHIEVE SUCCESS AT HIS OR HER LEVEL OF ABILITY, FROM NOVICE TO INTERNATIONAL COMPETITOR. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 139681 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 86040 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4477 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 4010 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 154038 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 139681 |
| IRS990EZ/TotalRevenueAmt | 0 | 156645 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 30180 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 15050 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4619 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2767 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1982 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 54598 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 126465 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 109263 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 90917 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 82932 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 46137 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 455714 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 510312 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 156645 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 124313 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 95536 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 85699 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 48119 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 510312 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 156645 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 124313 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 95536 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 85699 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 48119 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 510312 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CAPS 125 OTHER 50 TOTAL 175 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 125 TRAVEL & MEETINGS 1,657 D&O 450 LIABILITY 896 WORKER'S COMPENSATION 2,089 MEET EXPENSES - OTHR CLUB 6,953 MERCHANT FEES 539 UNIFORM SHIRTS AND CAPS 13,740 DUES & SUBSCRIPTIONS 1,099 FILING FEES 20 SUPPLIES 1,492 PRINTING & COPYING 386 REGISTRATIONS 998 TRAINING 421 SWIM LEAGUE EXPENSES 3,737 SWIMMING TOWERS 10,775 SMALL TOOLS & EQUIPMENT 605 FUNDRAISING COSTS 2,704 LAC HOSTED MEETS COSTS 16,662 POSTAGE, MAILING SERVICE 146 SEASON T SHIRTS 1,474 STROKE CLINIC 50 SWIM MARATHON 100 SCHOLARSHIP 53 TOTAL 67,171 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 4,477 4,010 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO BE A YEAR-ROUND COMPETITIVE SWIM TEAM OFFERING HIGH QUALITY PROFESSIONAL COACHING AND TECHNIQUE INSTRUCTION FOR ALL AGES AND ABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NICOLE SHUGARS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6166381751 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKEVIEW AQUATIC CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 821580499 |
| ReturnHeader/Filer/PhoneNum | 0 | 6166381751 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 166 MINGES HILLS DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BATTLE CREEK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49015 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383441722 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ADF ACCOUNTING LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3307 E KILGORE RD OFC C |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KALAMAZOO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 490015594 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2693431201 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JESSE JOHNSTON |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T13:17:30-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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