Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
EIN 04-1806820 • 501(c)7 • Rockport, MA
Profile
Yachts club, sailing program
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Assets
Down$371,632
Down $39,710 (-9.7%) from 2024
Liabilities
Up$717
Up $717 from 2024
Net Assets
Down$370,915
Down $40,427 (-9.8%) from 2024
Revenue
Up$414,992
Up $44,788 (+12%) from 2024
Expenses
Up$455,419
Up $12,630 (+2.9%) from 2024
Net Income
Up-$40,427
Up $32,158 (+44%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Yachts club, sailing program
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $193,425 | $218,662 | ▲ $25,237 |
| Investments in Publicly Traded Securities | $196,445 | $107,345 | ▼ $89,100 |
| Savings and Temporary Cash Investments | $13,490 | $31,772 | ▲ $18,282 |
| Inventories for Sale or Use | $1,863 | $7,733 | ▲ $5,870 |
| Cash and Non-Interest-Bearing Accounts | $-1 | $0 | ▲ $1 |
| Total Assets | $411,342 | $371,632 | ▼ $39,710 |
| Other Assets Total | $6,120 | $6,120 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $717 | - |
| Total Liabilities | $0 | $717 | ▲ $717 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $411,342 | $370,915 | ▼ $40,427 |
| Total Net Assets Fund Balance | $411,342 | $370,915 | ▼ $40,427 |
| Total Liabilities and Net Assets / Fund Balance | $411,342 | $371,632 | ▼ $39,710 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $218,662 | $475,969 | $694,631 |
| Land | $0 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Ellen Lidington | Secretary | $750 | $750 |
| Name | Title |
|---|---|
| Elizabeth Flannagan | Director |
| Joanne Levin | Director |
| Jonathan Hartl | Director |
| Lori Kaiser | Director |
| Richard Noonan | Director |
| Robert Paterson | Director |
| Ruth Collier | Director |
| Tom Hoerner | Director |
| Story Reed | Commodore |
| Ralph Block | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $264,657 |
| Salaries, Compensation, and Employee Benefits | $190,762 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $173,651 | $0 | $0 | $173,651 |
| Occupancy | $40,822 | $0 | $0 | $40,822 |
| Insurance | $37,016 | $0 | $0 | $37,016 |
| All Other Expenses | $35,996 | $0 | $0 | $35,996 |
| Depreciation Depletion | $26,854 | $0 | $0 | $26,854 |
| Payroll Taxes | $17,111 | $0 | $0 | $17,111 |
| Other Expenses | $13,541 | $0 | $0 | $13,541 |
| Office Expenses | $0 | $7,658 | $0 | $7,658 |
| Fees for Services Accounting | $0 | $3,000 | $0 | $3,000 |
| Fees for Services Legal | $0 | $1,120 | $0 | $1,120 |
| Fees for Services Management | $0 | $750 | $0 | $750 |
| Total Functional Expenses | $442,891 | $12,528 | $0 | $455,419 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization is made up of members.”
“A nomination committee made up of members nominates board members who are then voted on by the members.”
“A nomination committee made up of members nominates board members who are then voted on by the members.”
“Form 990 and related financial statements are reviewed with the board of directors during part of the monthly board meetings.”
“Available on request at sandy bay yacht club.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 717 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | YACHTS CLUB, SAILING PROGRAM |
| IRS990/AllOtherContributionsAmt | 0 | 13320 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 35996 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 35996 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RALPH BLOCK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6178236383 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5 WHALE COVE ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKPORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01966 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -1 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13320 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25010 |
| IRS990/CYOtherExpensesAmt | 0 | 264657 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 376662 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -40427 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 190762 |
| IRS990/CYTotalExpensesAmt | 0 | 455419 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 414992 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 26854 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26854 |
| IRS990/Desc | 0 | CLUB SOCIAL ACTIVITES AND MISCELLANEOUS HELP TO BUILD ORGANIZATION SPIRIT AND VOLUNTEERISM SO ESSENTIAL TO LIFE OF THE NON-PROFIT ORGANIZATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3000 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3000 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1120 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1120 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 750 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 750 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STORY REED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RALPH BLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ELLEN LIDINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ELIZABETH FLANNAGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JONATHAN HARTL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOANNE LEVIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM HOERNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RICHARD NOONAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LORI KAISER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROBERT PATERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RUTH COLLIER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1885 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 2287 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 13003 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 2287 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 90000 |
| IRS990/GrossReceiptsAmt | 0 | 491989 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 5850 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 37016 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 37016 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1863 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 7733 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9720 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 9720 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 196445 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 107345 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 475969 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 193425 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 218662 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 694631 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 76997 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | YACHTS CLUB, SAILING PROGRAM |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 411342 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 370915 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 15290 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 15290 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 25010 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 411342 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 370915 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 40822 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40822 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7658 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7658 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6120 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6120 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK AND CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | BOOKKEEPING FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 85337 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12563 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13541 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 85337 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12563 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13541 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 173651 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 173651 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 17111 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 17111 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RALPH BLOCK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713930 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713930 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713930 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SHARED SERVICES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LAUNCH AND SERVICES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 348365 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 13000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 15297 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 2 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SAILING CLASSES AND INSTRUCTION TO MEMBERS AND NON-MEMBERS ALIKE. HELP FOSTER THE LOVE OF SAILING AND RESPECT FOR THE SEA. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | YACHTING SUPPORT PROVIDES DOCK, FLOAT, GANG-WAY MOORINGS HOISTS, LOCKERS, LAUNCH SERVICE AND SERVICE FACILITIES IN SUPPORT OF SAILING AND RACING BY MEMBERS AND VISITING YACHTSMEN. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 491 |
| IRS990/PYInvestmentIncomeAmt | 0 | 13857 |
| IRS990/PYOtherExpensesAmt | 0 | 264661 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 355856 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -72585 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 178128 |
| IRS990/PYTotalExpensesAmt | 0 | 442789 |
| IRS990/PYTotalRevenueAmt | 0 | 370204 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -40427 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 13490 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 31772 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 218662 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 475969 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 694631 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 218662 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS MADE UP OF MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A NOMINATION COMMITTEE MADE UP OF MEMBERS NOMINATES BOARD MEMBERS WHO ARE THEN VOTED ON BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A NOMINATION COMMITTEE MADE UP OF MEMBERS NOMINATES BOARD MEMBERS WHO ARE THEN VOTED ON BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 AND RELATED FINANCIAL STATEMENTS ARE REVIEWED WITH THE BOARD OF DIRECTORS DURING PART OF THE MONTHLY BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE ON REQUEST AT SANDY BAY YACHT CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 411342 |
| IRS990/TotalAssetsEOYAmt | 0 | 371632 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 411342 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 371632 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 13320 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 12528 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 442891 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 455419 |
| IRS990/TotalGrossUBIAmt | 0 | 25010 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 717 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 717 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 411342 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 370915 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 376662 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 750 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 376662 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 414992 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 25010 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 411342 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 371632 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5 WHALE COVE ROAD |
| IRS990/USAddress/CityNm | 0 | ROCKPORT |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01966 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RALPH BLOCK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6178236383 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SANDY BAY YACHT CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SAND |
| ReturnHeader/Filer/EIN | 0 | 041806820 |
| ReturnHeader/Filer/PhoneNum | 0 | 6178236383 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 37 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKPORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01966 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 332719121 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JEFFREY FRANCIS CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 30 WEBSTER ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GLOUCESTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01930 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Jeffrey Francis |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-03-20T11:23:05-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
No mirrored PDF or thumbnail assets are attached yet.