{
 "about": "One profile of the Alleviate Index: a US public charity as IRS public records show it.",
 "url": "https://index.alleviate.org/org/northport-youth-sailing-school-800408448",
 "source": {
  "name": "IRS public records",
  "as_of": "2026-10-13",
  "files": {
   "master_file": {
    "posted": "2026-10-13"
   },
   "filing_index": {
    "posted": "2026-09-16"
   },
   "pub78": {
    "posted": "2026-10-13"
   },
   "revocations": {
    "posted": "2026-10-13"
   }
  }
 },
 "method": "https://index.alleviate.org/method",
 "organization": {
  "ein": "800408448",
  "name": "Northport Youth Sailing School",
  "city": "Northport",
  "state": "MI",
  "name_irs": "NORTHPORT YOUTH SAILING SCHOOL",
  "status": "exempt_current",
  "irs": {
   "foundation_code": "15",
   "ruling_month": "2010-03",
   "deductibility_code": "1",
   "status_code": "01",
   "filing_req_code": "01",
   "affiliation_code": "3",
   "organization_code": "1",
   "group_exemption": false
  },
  "focus": {
   "ntee": "N67",
   "group": "N",
   "label": "Swimming and other water recreation",
   "group_label": "Recreation and sports"
  },
  "fiscal_year_end_month": 8,
  "latest_return": {
   "period": "2025-08",
   "fy": 2025,
   "revenue": 98046,
   "assets": 143518,
   "income": 106961,
   "revenue_band": "50k_500k"
  },
  "required_form": {
   "form": "990-EZ",
   "basis": "below_thresholds"
  },
  "clock": {
   "basis": "latest_return",
   "through": {
    "period": "2025-08",
    "source": "master_file"
   },
   "returns": [
    {
     "fy": 2026,
     "fy_end": "2026-08",
     "due": "2027-01-15",
     "due_moved": null,
     "extended": "2027-07-15",
     "extended_moved": null
    },
    {
     "fy": 2027,
     "fy_end": "2027-08",
     "due": "2028-01-18",
     "due_moved": {
      "from": "2028-01-15",
      "weekday": "saturday",
      "holiday": "Martin Luther King Jr. Day"
     },
     "extended": "2028-07-17",
     "extended_moved": {
      "from": "2028-07-15",
      "weekday": "saturday",
      "holiday": null
     }
    }
   ],
   "revocation": {
    "state": "none",
    "years_not_on_file": 0
   }
  },
  "peers": {
   "group": "MI:N:50k_500k",
   "level": "state",
   "size_class": "50k_500k",
   "position": "ranked",
   "percentile": 34,
   "assets_weeks": 76.1,
   "age": "typical"
  },
  "filings": [
   {
    "period": "2025-08",
    "fy": 2025,
    "form": "990-EZ",
    "record_date": "2025-12-08",
    "due": "2026-01-15",
    "extended": "2026-07-15",
    "timing": "by_due",
    "object_id": "202533429349200408",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2024-08",
    "fy": 2024,
    "form": "990-EZ",
    "record_date": "2024-11-25",
    "due": "2025-01-15",
    "extended": "2025-07-15",
    "timing": "by_due",
    "object_id": "202413309349200301",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2023-08",
    "fy": 2023,
    "form": "990-EZ",
    "record_date": "2023-12-13",
    "due": "2024-01-16",
    "extended": "2024-07-15",
    "timing": "by_due",
    "object_id": "202333479349200003",
    "versions": 1,
    "later_version": null
   },
   {
    "period": "2022-08",
    "fy": 2022,
    "form": "990-EZ",
    "record_date": "2023-01-12",
    "due": "2023-01-17",
    "extended": "2023-07-17",
    "timing": "by_due",
    "object_id": "202330129349201423",
    "versions": 2,
    "later_version": {
     "record_date": "2023-02-21",
     "object_id": "202330529349201503"
    }
   },
   {
    "period": "2021-08",
    "fy": 2021,
    "form": "990-EZ",
    "record_date": "2022-01-06",
    "due": "2022-01-18",
    "extended": "2022-07-15",
    "timing": "by_due",
    "object_id": "202200069349200210",
    "versions": 2,
    "later_version": {
     "record_date": "2022-03-14",
     "object_id": "202200739349200105"
    }
   }
  ],
  "status_check": {
   "pub78": {
    "listed": true,
    "codes": [
     "PC"
    ]
   },
   "revocation": {
    "listed": false
   }
  },
  "presence": "on_file"
 },
 "peer_group": {
  "key": "MI:N:50k_500k",
  "level": "state",
  "size_class": "50k_500k",
  "n": 532,
  "revenue": {
   "p10": 64210,
   "p25": 84360,
   "p50": 133212,
   "p75": 230353,
   "p90": 342305,
   "min": 50727,
   "max": 499375
  },
  "ruling_year": {
   "p25": 2003,
   "p50": 2013,
   "p75": 2020
  },
  "assets_weeks": {
   "p25": 16.4,
   "p50": 34.1,
   "p75": 75
  }
 },
 "state_rule": {
  "registration": "required",
  "agency": "Charitable Trust Section, Michigan Department of Attorney General",
  "url": "https://www.michigan.gov/consumerprotection/charities",
  "renewal": {
   "cadence": "annual",
   "kind": "renewal",
   "basis": "other",
   "month": null,
   "day": null,
   "days": null,
   "text": "The registration expires seven months after the fiscal year ends, and the renewal is due at least 30 days before that."
  },
  "extension": null,
  "confidence": "high"
 },
 "claimed": null
}