Liabilities / Assets
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Balance Sheet
Assets
Down$7,995
Down $13,222 (-62%) from 2021
Net Assets
Down$7,995
Down $13,222 (-62%) from 2021
Liabilities
Flat$0
Flat from 2021
Revenue And Expenses
Revenue
Up$63,392
Up $17,711 (+39%) from 2021
Expenses
Up$76,614
Up $36,536 (+91%) from 2021
Net Income
Down-$13,222
Down $18,825 (-336%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Apr 12, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $63,392
Mission and Program Overview
Mission
The purpose of LEOPA is for the members of the Association to organize, promote and participate in offshore performance boating related events and activities. The Association will organize several boat events during the summer boating season, and other social functions during the non-boating season to build camaraderie and club momentum in order to sustain the Association's viability. Events will be overseen by the Vice Commodore and the event Chairperson. Fees for members to participate in the events will be used to cover the direct costs to put on the event (dock fees, meals, photographer, entertainment, etc.) that are incurred by the Association. To the extent that they occur and do not jeopardize the ongoing operation of the Association, a portion of the excess proceeds from the club events will be donated annually to a designated 501(c)(3) charitable organization to be selected by the Vice Commodore.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Thunderfest Expenses | - | $70,614 |
| Fun Run Expenses | - | $1,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gerry Buie | Commodore | PT | $0 | - | - |
| Mike Tymczak | Vice Commodore | PT | $0 | - | - |
| Rachel Thomas | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Leopa
- EIN
- 83-4090626
- Phone
- 7347757598
- Address
- 28043 N Gibraltar Rd, Gibraltar, MI 48173
Signing Officer
- Name
- Jeffrey Upholzer
- Title
- Treasurer
- Phone
- 7347757598
- Signed
- 2023-04-12
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16
“Thunderfest and Fun Runs in 2022”
Raw XML Appendix128 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 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Rachel Thomas |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7346726543 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 28043 N Gibraltar Rd |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Gibraltar |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48173 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 21217 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 7995 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -13222 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 21217 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 7995 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5000 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 63392 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 3790 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 21217 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 7995 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 21217 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 7995 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Gerry Buie |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Mike Tymczak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Rachel Thomas |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Commodore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice Commodore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 71614 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The purpose of LEOPA is for the members of the Association to organize, promote and participate in offshore performance boating related events and activities. The Association will organize several boat events during the summer boating season, and other social functions during the non-boating season to build camaraderie and club momentum in order to sustain the Association's viability. Events will be overseen by the Vice Commodore and the event Chairperson. Fees for members to participate in the events will be used to cover the direct costs to put on the event (dock fees, meals, photographer, entertainment, etc.) that are incurred by the Association. To the extent that they occur and do not jeopardize the ongoing operation of the Association, a portion of the excess proceeds from the club events will be donated annually to a designated 501(c)(3) charitable organization to be selected by the Vice Commodore. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 59602 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Fun Run Expenses |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Thunderfest Expenses |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 1000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 70614 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 76614 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 71614 |
| IRS990EZ/TotalRevenueAmt | 0 | 63392 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | leopa.com |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Thunderfest and Fun Runs in 2022 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Jeffrey Upholzer |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7347757598 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-04-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LEOPA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEOP |
| ReturnHeader/Filer/EIN | 0 | 834090626 |
| ReturnHeader/Filer/PhoneNum | 0 | 7347757598 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 28043 N Gibraltar Rd |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Gibraltar |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48173 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2023-04-12T16:40:27-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $7,995
- Liabilities
- $0
- Net assets
- $7,995
- Revenue
- $63,392
- Expenses
- $76,614
- Net income
- -$13,222