Nonprofit · EIN 34-1943107
PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM
Tax-exempt · PUT IN BAY, OH 43456
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $88,135 | $67,905 | $20,230 | $70,498 | $0 | $70,498 |
| December 31, 2024 | 990-EZ | $82,619 | $85,481 | -$2,862 | $50,268 | $0 | $50,268 |
| December 31, 2023 | 990-EZ | $58,635 | $60,570 | -$1,935 | $53,130 | $0 | $53,130 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,875
- of which government grants
- $20,000
- Program service revenue
- $42,525
- Investment income
- $209
- Net income from fundraising events
- $3,248
- Net income from gaming
- $5,750
- Other revenue
- $9,526
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $39,207
- Salaries, compensation and benefits (total)
- $40,886
- Professional fundraising fees
- $0
- Accounting fees
- $1,323
- Occupancy
- $1,000
- Travel
- $148
- Depreciation
- $6,010
- Program services (functional)
- $62,429
- Management and general (functional)
- $5,476
Balance sheet and other
- Total assets, start of year
- $50,268
- Total assets, end of year
- $70,498
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,498
- Land, buildings and equipment
- $10,773
- Net assets without donor restrictions
- $54,448
- Net assets with donor restrictions
- $16,050
- Gross receipts
- $88,462
- Employees
- 4
- Volunteers
- 100
- Year formed
- 2001
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN KEZUR | Trustee Trustee or director | 0.3 | $0 |
| COURTNEY BLUMENSAADT | Trustee Trustee or director | 0.3 | $0 |
| JASON PAQUET | Trustee Trustee or director | 0.3 | $0 |
| CORALEE WISNIEWSKI | Trustee Trustee or director | 0.3 | $0 |
| BRANDY MARRIOTT | President Officer | 1 | $0 |
| MELISSA FIORILLI | Vice President Officer | 1 | $0 |
| JILL AMMERMAN | Secretary Officer | 0.5 | $0 |
| CHRISTINE MYERS | Treasurer Officer | 1 | $0 |
| MELISSA FIORILLI | President Officer | 1 | $0 |
| JILL AMMERMAN | Vice President Officer | 0.5 | $0 |
| COURTNEY BLUMENSAADT | Secretary Officer | 0.5 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN CLARK | Trustee | 0.3 | $0 |
| LYNN KEZUR | Trustee | 0.3 | $0 |
| BRANDY MARRIOTT | President | 1 | $0 |
| MELISSA FIORILLI | Vice President | 1 | $0 |
| JILL AMMERMAN | Secretary | 1 | $0 |
| CHRISTINE MYERS | Treasurer | 1 | $0 |
| COURTNEY BLUMENSAADT | Trustee | 0.3 | $0 |
| JASON PAQUET | Trustee | 0.3 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN CLARK | Trustee | 0.3 | $0 |
| JOY COOPER | Trustee | 0.3 | $0 |
| LYNN KEZUR | Trustee | 0.3 | $0 |
| CAROLINE ZERBEY | President | 1 | $0 |
| BRANDY MARRIOTT | President | 1 | $0 |
| MELISSA FIORILLI | Vice President | 1 | $0 |
| JILL AMMERMAN | Secretary | 1 | $0 |
| CHRISTINE MYERS | Treasurer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 881, PUT IN BAY, OH 43456-0881
- In care of
- % CHRISTINE A MYERS
- Mailing address (990-N for 2012)
- PO Box 881, Put in Bay OH 43456
- Principal officer (990 for 2025)
- Melissa Fiorilli, 786 Duff Road, Put In Bay, OH 43456
- Principal officer (990-N for 2012)
- Denise Snyder, 7216 Hayward Rd, Hudson OH 44236
- Signed the 990
- CHRISTINE A MYERS, Treasurer
- Phone
- (216) 956-9538
- Website
- www.pibswimsail.org
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 accomplishments
- 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.Expenses $51,933 · revenue $34,125
- Provided swimming instruction to 48 youth participants ages 4. The curriculum follows the American Red Cross Learn to Swim curriculum.Expenses $10,496 · revenue $8,400
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 34-1943107
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $70,498
- Income (IRS master file)
- $88,462
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $88,135 | $67,905 | $70,498 | XML |
| 990-EZ | December 2024 | $82,619 | $85,481 | $50,268 | XML |
| 990-EZ | December 2023 | $58,635 | $60,570 | $53,130 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2012 Officer: Denise Snyder | December 31, 2012 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-1943107).
Questions about PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM
- What is the EIN of PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM?
- The employer identification number (EIN) of PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM is 34-1943107.
- Is PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM?
- The 990 for the year ended December 31, 2025 names Melissa Fiorilli.
- Who are the officers and directors of PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM?
- The 990 for the year ended December 31, 2025 lists 11 people; 0 received compensation from the organization.
- How much revenue does PUT-IN-BAY COMMUNITY SWIM & SAIL PROGRAM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $88,135, expenses of $67,905 and total assets of $70,498 at year end.
Other nonprofits in PUT IN BAY
- DERIVERA PARK TRUSTEES EIN 34-1435143 · last filed 990 for 2025
- LAKE ERIE ISLANDS BROWNS BACKERS EIN 30-0019229 · last filed 990-N for 2025
- PUT IN BAY YACHT CLUB EIN 34-0922493 · last filed 990 for 2025
- LAKE ERIE ISLANDS NATURE AND WILDLIFE CENTER EIN 27-5017525 · last filed 990 for 2024
- PUT-IN-BAY CHAMBER OF COMMERCE EIN 34-1440981 · last filed 990 for 2025
- LAKE ERIE ISLANDS CONSERVANCY EIN 47-4598992 · last filed 990 for 2024
- LAKE ERIE ISLANDS HISTORICAL SOCIETY EIN 34-1487368 · last filed 990 for 2025
- FRIENDS OF PUT-IN-BAY EIN 93-1440895 · last filed 990-N for 2025