DEEP CREEK LAKE SAILING ASSOCIATION C/O BRIAN R BOAL CPA (EIN 521223174) - 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

1965

Legal Domicile

Principal Officer

AMY KUSIC

Phone

3013874159

Tax Period

2025-01-01 to 2025-12-31

DEEP CREEK LAKE SAILING ASSOCIATION C/O BRIAN R BOAL CPA, founded in 1965, is a small nonprofit that reported $407K in total revenue in fiscal year 2025. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $494K exceeded revenue, resulting in a 21% operating deficit.

Mission

SOCIAL CLUB ORGANIZED AND OPERATED EXCLUSIVELY FOR PLEASURE, RECREATION, AND OTHER NON-PROFITABLE PURPOSES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $362,237

Program Service Revenue $44,254

Investment Income $293

Other Revenue $0

TOTAL REVENUE $406,784

Expense Breakdown

Grants Paid $3,000

Salaries & Benefits $11,627

Fundraising Expenses $0

Other Expenses $479,104

TOTAL EXPENSES $493,731

Year-over-Year Comparison

	2025	2024	Change
Revenue	$406,784	$536,000	-0.2%
Expenses	$493,731	$457,110	+0.1%
Net Income	$-86,947	$78,890	-2.1%

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

N/A

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
JOHN LATIMER	PAST COMMODORE	1.00	Director	$0	$0	$0
ANTHONY CELO	VICE COMMODORE	1.00	Officer Director	$0	$0	$0
ANNE GRAHAM	COMMODORE	5.00	Officer Director	$0	$0	$0
AMY KUSIC	TREASURER	2.00	Director	$0	$0	$0
JUDY WETZEL	HOUSE CHAIR	2.00	Director	$0	$0	$0
MARK HARAWAY	MEMBERSHIP CHAIR	2.00	Director	$0	$0	$0
TOM PLOFCHAN	SECRETARY	2.00	Officer 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
2025	$406,784	$493,731	$4,924,618	$-86,947
2024	$536,000	$457,110	$5,011,443	$78,890
2023	$1,098,893	$293,379	$5,042,099	$805,514
2022	$1,206,052	$175,539	$2,166,408	$1,030,513
2021	$886,154	$192,982	$1,138,329	$693,172

DEEP CREEK LAKE SAILING ASSOCIATION C/O BRIAN R BOAL CPA