PEWAUKEE LAKE SAILING SCHOOL INC (EIN 390929969) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1956

Legal Domicile

Principal Officer

RICHARD TY L GUTENKUNST

Phone

4146450200

Tax Period

2023-01-01 to 2023-12-31

PEWAUKEE LAKE SAILING SCHOOL INC, founded in 1956, is a small nonprofit that reported $337K in total revenue in fiscal year 2023. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $84K, a strong 25% operating margin.

Mission

TO TEACH THE SCIENCE OF SAILING, AND THE LAWS OF THE SEA.

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Trantor Score

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

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $41,172

Program Service Revenue $239,529

Investment Income $5

Other Revenue $56,205

TOTAL REVENUE $336,911

Expense Breakdown

Grants Paid $0

Salaries & Benefits $146,149

Fundraising Expenses $0

Program Expenses $228,629

Other Expenses $107,129

TOTAL EXPENSES $253,278

Year-over-Year Comparison

	2023	2022	Change
Revenue	$336,911	$290,394	+0.2%
Expenses	$253,278	$219,146	+0.2%
Net Income	$83,633	$71,248	+0.2%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

Volunteers

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
MIKE BOLAND	PRESIDENT	10.00	Officer Director	$0	$0	$0
HEATHER EVANS	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
JENNIFER BARKER	SECRETARY	10.00	Officer Director	$0	$0	$0
RICHARD TY L GUTENKUNST II	TREASURER	10.00	Officer Director	$0	$0	$0
FRITZ GOOD	BOARD MEMBER	5.00	Director	$0	$0	$0
GREG SIMON	BOARD MEMBER	5.00	Director	$0	$0	$0
KATE MANHART	BOARD MEMBER	5.00	Director	$0	$0	$0
MARK COOPER	BOARD MEMBER	5.00	Director	$0	$0	$0
MIKE BERKOWITZ	BOARD MEMBER	5.00	Director	$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
2024	No data	No data	No data	No data
2023	$336,911	$253,278	$1,324,433	$83,633
2022	$290,394	$219,146	$1,232,549	$71,248
2021	$230,039	$183,224	$1,136,220	$46,815
2020	$151,492	$158,995	$1,089,405	$-7,503
2019	$161,975	$168,270	$1,096,908	$-6,295
2018	$166,635	$168,081	$1,103,203	$-1,446

PEWAUKEE LAKE SAILING SCHOOL INC