Civic Intelligence

Oquossoc Angling Association

990 • Fiscal year 2013 • EIN 01-0132580

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

59 Martin RoadSmyrna, GA 01742

(303) 218-8293

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Net Margin

73rd percentile

11%

Higher net margin than 73% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Asset Growth

70th percentile

4.8%

Faster asset growth than 70% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

47th percentile

2.0%

Faster revenue growth than 47% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$1,082,635

Up $49,130 (+4.8%) from 2012

Net Assets

Up

$1,079,802

Up $48,682 (+4.7%) from 2012

Liabilities

Up

$2,833

Up $448 (+19%) from 2012

Revenue

Up

$226,599

Up $4,477 (+2.0%) from 2012

Expenses

Up

$201,369

Up $12,060 (+6.4%) from 2012

Net Income

Down

$25,230

Down $7,583 (-23%) from 2012

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $968,329Liabilities 2010: $778Net Assets 2010: $967,5512010Assets 2011: $985,611Liabilities 2011: $2,636Net Assets 2011: $982,9752011Assets 2012: $1,033,505Liabilities 2012: $2,385Net Assets 2012: $1,031,1202012Assets 2013: $1,082,635Liabilities 2013: $2,833Net Assets 2013: $1,079,8022013Assets 2014: $1,134,046Liabilities 2014: $2,833Net Assets 2014: $1,131,2132014Assets 2015: $1,132,106Liabilities 2015: $470Net Assets 2015: $1,131,6362015Assets 2016: $1,177,469Liabilities 2016: $1,465Net Assets 2016: $1,176,0042016Assets 2017: $1,209,189Liabilities 2017: $2,498Net Assets 2017: $1,206,6912017Assets 2018: $1,195,062Liabilities 2018: $2,980Net Assets 2018: $1,192,0822018Assets 2019: $1,239,767Liabilities 2019: $2,825Net Assets 2019: $1,236,9422019Assets 2020: $1,304,343Liabilities 2020: $2,695Net Assets 2020: $1,301,6482020Assets 2021: $1,371,794Liabilities 2021: $2,256Net Assets 2021: $1,369,5382021Assets 2022: $1,318,150Liabilities 2022: $1,495Net Assets 2022: $1,316,6552022Assets 2023: $1,420,520Liabilities 2023: $9,204Net Assets 2023: $1,411,3162023Assets 2024: $1,475,967Liabilities 2024: $1,377Net Assets 2024: $1,474,5902024

Highlighted filing

2013

Assets$1,082,635
Liabilities$2,833
Net Assets$1,079,802

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0Expenses 2010: $182,6962010Expenses 2011: $190,7422011Revenue 2012: $222,122Expenses 2012: $189,309Net Income 2012: $32,8132012Revenue 2013: $226,599Expenses 2013: $201,369Net Income 2013: $25,2302013Revenue 2014: $264,043Expenses 2014: $221,517Net Income 2014: $42,5262014Revenue 2015: $211,942Expenses 2015: $208,539Net Income 2015: $3,4032015Revenue 2016: $260,821Expenses 2016: $227,540Net Income 2016: $33,2812016Revenue 2017: $220,794Expenses 2017: $218,278Net Income 2017: $2,5162017Revenue 2018: $226,785Expenses 2018: $218,541Net Income 2018: $8,2442018Revenue 2019: $232,611Expenses 2019: $231,696Net Income 2019: $9152019Revenue 2020: $244,204Expenses 2020: $212,932Net Income 2020: $31,2722020Revenue 2021: $268,790Expenses 2021: $247,933Net Income 2021: $20,8572021Revenue 2022: $250,006Expenses 2022: $233,229Net Income 2022: $16,7772022Revenue 2023: $307,784Expenses 2023: $263,174Net Income 2023: $44,6102023Revenue 2024: $268,218Expenses 2024: $255,784Net Income 2024: $12,4342024

Highlighted filing

2013

Revenue$226,599
Expenses$201,369
Net Income$25,230
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.0
Gross Receipts
$364,142
Mission and Program Overview

Mission

Social club formed for pleasure, recreation and outdoor activities of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$708,217$704,066▼ $4,151
Savings and Temporary Cash Investments$175,334$206,119▲ $30,785
Investments in Publicly Traded Securities$148,759$172,211▲ $23,452
Prepaid Expenses and Deferred Charges$1,195$239▼ $956
Total Assets$1,033,505$1,082,635▲ $49,130
Liabilities
Other Liabilities$1,700$1,700→ $0
Accounts Payable and Accrued Expenses$685$1,133▲ $448
Total Liabilities$2,385$2,833▲ $448
Net Assets / Fund Balance
Unrestricted Net Assets$906,129$940,262▲ $34,133
Permanently Rstr Net Assets$124,991$139,540▲ $14,549
Total Net Assets Fund Balance$1,031,120$1,079,802▲ $48,682
Total Liabilities and Net Assets / Fund Balance$1,033,505$1,082,635▲ $49,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$426,609$140,159$566,768
Land$257,540-$257,540
Other Land Buildings$16,978$20,414$37,392
Equipment$2,939$29,322$32,261

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$124,991-▲ $14,549-$139,540
2012$113,577-▲ $11,414-$124,991
2011$117,377-▼ $1,440$2,360$113,577
2010$106,678-▲ $12,375$1,676$117,377
2009$90,535-▲ $18,779$2,307$106,678
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$195,258
Investment Income
$23,964
Other Revenue
$7,377
Change in Net Assets
$25,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,058
Other Expenses$96,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$77,337
Depreciation Depletion---$23,748
Occupancy---$22,070
Other Employee Benefits---$15,622
Insurance---$9,525
Pension Plan Contributions---$7,200
Fees for Services Accounting---$6,250
Payroll Taxes---$4,899
Other Expenses---$3,280
All Other Expenses---$2,107
Office Expenses---$1,812
Fees for Services Other---$143
Total Functional Expenses$0$0$0$201,369
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Trustees newbold le roy iii and robert o. Le roy are related as father and son. Trustees w. Perry welch and alison w. Davee are related as uncle and niece.

Form 990, Part VI, Section A, Line 6

The organization has members who each own one share.

Form 990, Part VI, Section A, Line 7A

The governing body consists of trustees with limited terms who are elected by the members upon expiration of their terms.

Form 990, Part VI, Section A, Line 8B

Informal subcommittees are appointed as needed to assess special projects and report to the governing body. The subcommittee meetings are not recorded in minutes but their final recommendation is generally recorded.

Form 990, Part VI, Section B, Line 11

The treasurer receives a copy of the form 990 prepared by outside accountants. The treasurer reviews the form 990 and attachments and approves the filing of the form.

Form 990, Part VI, Section C, Line 19

The organization does not make its financial statements or governing documents available to the general public. The financial statements and all other documents are available for members to view upon request.

Form 990, Part VII

Organization responsibility for financial statements treasurer is responsible for the oversight of the compiled financial statements. Thereafter, the statements are presented to the members at the annual meeting where the accountant for the following year is appointed.

Filing and Contact Details

Filer

EIN
01-0132580
Phone
3032188293

Signing Officer

Name
Robert O Le Roy
Title
Treasurer & Trustee
Phone
3032188293
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert O Le Roy
Formed
1870
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
9

Preparer

Preparer
Brenda Russell
Phone
4016216200
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Income from the funds are used for general operating purposes of the association. Principal to be utilized only upon dissolution or liquidation of the association.

PART X, LINE 2:

The organization has not adopted fin 48 as its books and records are maintained on modified cash basis of accounting.

Raw XML Appendix384 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1440
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02360
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0106678
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0117377
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012375
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01676
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0329
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt090535
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0106678
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt018779
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02307
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02939
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029322
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032261
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt01700
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0257540
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0257540
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016978
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020414
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037392
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME FROM THE FUNDS ARE USED FOR GENERAL OPERATING PURPOSES OF THE ASSOCIATION. PRINCIPAL TO BE UTILIZED ONLY UPON DISSOLUTION OR LIQUIDATION OF THE ASSOCIATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS NOT ADOPTED FIN 48 AS ITS BOOKS AND RECORDS ARE MAINTAINED ON MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0704066
IRS990ScheduleD/TotalLiabilityAmt01700
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEES NEWBOLD LE ROY III AND ROBERT O. LE ROY ARE RELATED AS FATHER AND SON. TRUSTEES W. PERRY WELCH AND ALISON W. DAVEE ARE RELATED AS UNCLE AND NIECE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO EACH OWN ONE SHARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY CONSISTS OF TRUSTEES WITH LIMITED TERMS WHO ARE ELECTED BY THE MEMBERS UPON EXPIRATION OF THEIR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMAL SUBCOMMITTEES ARE APPOINTED AS NEEDED TO ASSESS SPECIAL PROJECTS AND REPORT TO THE GOVERNING BODY. THE SUBCOMMITTEE MEETINGS ARE NOT RECORDED IN MINUTES BUT THEIR FINAL RECOMMENDATION IS GENERALLY RECORDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER RECEIVES A COPY OF THE FORM 990 PREPARED BY OUTSIDE ACCOUNTANTS. THE TREASURER REVIEWS THE FORM 990 AND ATTACHMENTS AND APPROVES THE FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS OR GOVERNING DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC. THE FINANCIAL STATEMENTS AND ALL OTHER DOCUMENTS ARE AVAILABLE FOR MEMBERS TO VIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORGANIZATION RESPONSIBILITY FOR FINANCIAL STATEMENTS TREASURER IS RESPONSIBLE FOR THE OVERSIGHT OF THE COMPILED FINANCIAL STATEMENTS. THEREAFTER, THE STATEMENTS ARE PRESENTED TO THE MEMBERS AT THE ANNUAL MEETING WHERE THE ACCOUNTANT FOR THE FOLLOWING YEAR IS APPOINTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01033505
IRS990/TotalAssetsEOYAmt01082635
IRS990/TotalAssetsGrp/BOYAmt01033505
IRS990/TotalAssetsGrp/EOYAmt01082635
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201369
IRS990/TotalGrossUBIAmt013909
IRS990/TotalLiabilitiesBOYAmt02385
IRS990/TotalLiabilitiesEOYAmt02833
IRS990/TotalLiabilitiesGrp/BOYAmt02385
IRS990/TotalLiabilitiesGrp/EOYAmt02833
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01031120
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01079802
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0195258
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017432
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195258
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0226599
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt013909
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01033505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01082635
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0906129
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0940262
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1059 MARTIN ROAD
IRS990/USAddress/City0CONCORD
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001742
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT O LE ROY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER & TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03032188293
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10OQUOSSOC ANGLING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OQUO
ReturnHeader/Filer/EIN0010132580
ReturnHeader/Filer/PhoneNum03032188293
ReturnHeader/Filer/USAddress/AddressLine1059 MARTIN ROAD
ReturnHeader/Filer/USAddress/City0CONCORD
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode001742
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050487888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BATCHELOR FRECHETTE MCCRORY MICHAEL & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 156
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0029010156
ReturnHeader/PreparerPersonGrp/PhoneNum04016216200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA RUSSELL
ReturnHeader/ReturnTs02014-05-15T09:01:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.47$0.27$0.26$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.31$0.26$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.25$0.23$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.27$0.25$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.24$0.21$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.23$0.23$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.19$0.23$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.22$0.22$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.26$0.23$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.21$0.21$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.26$0.22$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.23$0.20$0.03
2012Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.22$0.19$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.98$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.18