Put-in-Bay Community Swim & Sail P… - Form 990 Financial Data

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

Melissa Fiorilli

Phone

2169569538

Tax Period

2025-01-01 to 2025-12-31

Put-in-Bay Community Swim & Sail Program, founded in 2001, is a micro nonprofit in the Recreation & Sports sector that reported $88K in total revenue in fiscal year 2025. The organization ran a surplus of $20K, a strong 23% operating margin.

Mission

The program runs for 6 wks over the summer and offers sailing & swimming lessons to youth in the community. The objective is to improve and develop participant capabilities in the areas of swimming,sailing and water safety.

Program Service Accomplishments

Program 1

Expenses: $51,933 Revenue: $34,125

Provided sailing instruction to 58 youth ranging from the age of 8-18 according to US Sailing guidelines. More competitive participants competed in the ILY-A Travelers Series over the 6 week program.

Program 2

Expenses: $10,496 Revenue: $8,400

Provided swimming instruction to 48 youth participants ages 4. The curriculum follows the American Red Cross Learn to Swim curriculum.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $35,875

Program Service Revenue $42,525

Investment Income $209

Other Revenue $9,526

TOTAL REVENUE $88,135

Expense Breakdown

Grants Paid $0

Salaries & Benefits $40,886

Fundraising Expenses $0

Program Expenses $62,429

Other Expenses $27,019

TOTAL EXPENSES $67,905

Year-over-Year Comparison

	2025	2024	Change
Revenue	$88,135	$82,619	+0.1%
Expenses	$67,905	$85,481	-0.2%
Net Income	$20,230	$-2,862	-8.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LYNN KEZUR	Trustee	0.30	Director	$0	$0	$0
COURTNEY BLUMENSAADT	Trustee	0.30	Director	$0	$0	$0
JASON PAQUET	Trustee	0.30	Director	$0	$0	$0
CORALEE WISNIEWSKI	Trustee	0.30	Director	$0	$0	$0
BRANDY MARRIOTT	President	1.00	Officer	$0	$0	$0
MELISSA FIORILLI	Vice President	1.00	Officer	$0	$0	$0
JILL AMMERMAN	Secretary	0.50	Officer	$0	$0	$0
CHRISTINE MYERS	Treasurer	1.00	Officer	$0	$0	$0
MELISSA FIORILLI	President	1.00	Officer	$0	$0	$0
JILL AMMERMAN	Vice President	0.50	Officer	$0	$0	$0
COURTNEY BLUMENSAADT	Secretary	0.50	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$88,135	$67,905	$70,498	$20,230

Put-in-Bay Community Swim & Sail Program