Civic Intelligence

Beverly Yacht Club Inc

EIN 04-2150650 • 501(c)7 • Marion, MA

Profile

The purpose of the club is to promote yachting and good fellowship among its members.

99 Water Street PO Box 181Marion, MA 02738

www.beverlyyachtclub.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.09x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-20%

Higher net margin than 8% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$179,317

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-12%

Faster asset growth than 8% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-12%

Faster revenue growth than 12% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,702,904

Down $230,642 (-12%) from 2023

Liabilities

Up

$117,765

Up $28,556 (+32%) from 2023

Net Assets

Down

$1,585,139

Down $259,198 (-14%) from 2023

Revenue

Down

$1,310,297

Down $170,958 (-12%) from 2023

Expenses

Up

$1,569,495

Up $114,633 (+7.9%) from 2023

Net Income

Down

-$259,198

Down $285,591 (-1082%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,247,848Liabilities 2010: $19,568Net Assets 2010: $1,228,2802010Assets 2011: $1,257,873Liabilities 2011: $28,278Net Assets 2011: $1,229,5952011Assets 2012: $1,260,341Liabilities 2012: $43,716Net Assets 2012: $1,216,6252012Assets 2013: $1,299,205Liabilities 2013: $63,834Net Assets 2013: $1,235,3712013Assets 2014: $1,357,888Liabilities 2014: $69,400Net Assets 2014: $1,288,4882014Assets 2015: $1,484,103Liabilities 2015: $63,633Net Assets 2015: $1,420,4702015Assets 2016: $1,493,844Liabilities 2016: $81,073Net Assets 2016: $1,412,7712016Assets 2017: $1,459,812Liabilities 2017: $42,336Net Assets 2017: $1,417,4762017Assets 2018: $1,431,024Liabilities 2018: $34,792Net Assets 2018: $1,396,2322018Assets 2019: $1,562,321Liabilities 2019: $144,605Net Assets 2019: $1,417,7162019Assets 2020: $1,649,183Liabilities 2020: $51,724Net Assets 2020: $1,597,4592020Assets 2021: $1,846,441Liabilities 2021: $76,402Net Assets 2021: $1,770,0392021Assets 2022: $1,912,624Liabilities 2022: $94,680Net Assets 2022: $1,817,9442022Assets 2023: $1,933,546Liabilities 2023: $89,209Net Assets 2023: $1,844,3372023Assets 2024: $1,702,904Liabilities 2024: $117,765Net Assets 2024: $1,585,1392024

Highlighted filing

2024

Assets$1,702,904
Liabilities$117,765
Net Assets$1,585,139

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,294,9312010Expenses 2011: $1,329,7362011Expenses 2012: $1,337,7392012Revenue 2013: $1,338,173Expenses 2013: $1,319,427Net Income 2013: $18,7462013Revenue 2014: $1,084,191Expenses 2014: $1,031,074Net Income 2014: $53,1172014Revenue 2015: $1,174,808Expenses 2015: $1,042,826Net Income 2015: $131,9822015Revenue 2016: $1,125,956Expenses 2016: $1,133,655Net Income 2016: -$7,6992016Revenue 2017: $1,219,138Expenses 2017: $1,214,433Net Income 2017: $4,7052017Revenue 2018: $1,134,461Expenses 2018: $1,155,705Net Income 2018: -$21,2442018Revenue 2019: $1,282,698Expenses 2019: $1,261,214Net Income 2019: $21,4842019Revenue 2020: $1,225,352Expenses 2020: $1,045,609Net Income 2020: $179,7432020Revenue 2021: $1,467,972Expenses 2021: $1,295,392Net Income 2021: $172,5802021Revenue 2022: $1,498,788Expenses 2022: $1,450,883Net Income 2022: $47,9052022Revenue 2023: $1,481,255Expenses 2023: $1,454,862Net Income 2023: $26,3932023Revenue 2024: $1,310,297Expenses 2024: $1,569,495Net Income 2024: -$259,1982024

Highlighted filing

2024

Revenue$1,310,297
Expenses$1,569,495
Net Income-$259,198

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.12$1.59$1.31$1.57$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.09$1.84$1.48$1.45$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.09$1.82$1.50$1.45$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.85$0.08$1.77$1.47$1.30$0.17
2020Detailed filing. Detailed filing data is available for this year.$1.65$0.05$1.60$1.23$1.05$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.14$1.42$1.28$1.26$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.03$1.40$1.13$1.16$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.46$0.04$1.42$1.22$1.21$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.49$0.08$1.41$1.13$1.13$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.06$1.42$1.17$1.04$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.36$0.07$1.29$1.08$1.03$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.06$1.24$1.34$1.32$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.04$1.22$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.03$1.23$1.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.02$1.23$1.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$2,095,143
Mission and Program Overview

Mission

The purpose of the club is to promote yachting and good fellowship among its members.

The purpose of the club is to promote yachting and good fellowship among its members. The club provides launch services, use of the clubhouse facilities and sponsorship in various yachting races for its members and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,309,529$1,371,785▲ $62,256
Cash and Non-Interest-Bearing Accounts$253,764--
Accounts Receivable$81,750$91,770▲ $10,020
Prepaid Expenses and Deferred Charges$39,999$74,370▲ $34,371
Inventories for Sale or Use$50,860$46,553▼ $4,307
Investments Other Securities$11,978$11,984▲ $6
Total Assets$1,933,546$1,702,904▼ $230,642
Other Assets Total$185,666$106,442▼ $79,224
Liabilities
Accounts Payable and Accrued Expenses$85,362$116,475▲ $31,113
Other Liabilities$3,847$1,290▼ $2,557
Total Liabilities$89,209$117,765▲ $28,556
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,666,821$1,410,866▼ $255,955
Net Assets With Donor Restrictions$177,516$174,273▼ $3,243
Total Net Assets Fund Balance$1,844,337$1,585,139▼ $259,198
Total Liabilities and Net Assets / Fund Balance$1,933,546$1,702,904▼ $230,642

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$685,695$868,042$1,553,737
Buildings$606,127$880,631$1,486,758
Equipment$79,963$223,643$303,606
Other Assets Org$1,290--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert ShorterGeneral ManagerFT$179,317$179,317

Board Members and Trustees

NameTitle
Bill KelleyDirector
Ed DaileyDirector
Kathy EggerDirector
Ken DeyettDirector
Rebecca JohnsonDirector
Tom De GrootDirector
Mary PierceCommodore
Sam VineyardRear Commodore
Becky TougasSecretary
Bonnie KirchnerTreasurer
Kym LeeVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$1,488,553
Investment Income
$35,957
Other Revenue
$-214,313
All Other Contributions
$100
Change in Net Assets
$-259,198

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,196,157
Revenue Not Reported on Financial Statements
$114,140
Revenue Not Reported on Form 990
$784,379
Other Revenue Adjustments
$114,140
Total Revenue per Audited Statements
$1,980,536
Total Revenue per Form 990
$1,310,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$816,375
Salaries, Compensation, and Employee Benefits$753,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$467,971
Current Officers, Directors, Trustees, and Key Employees---$179,317
Insurance---$137,394
Depreciation Depletion---$110,035
Occupancy---$100,957
All Other Expenses---$96,786
Payroll Taxes---$64,522
Other Employee Benefits---$41,310
Fees for Services Accounting---$22,500
Other Expenses---$20,872
Fees for Services Other---$18,076
Office Expenses---$17,646
Travel---$11,343
Total Functional Expenses$0$0$0$1,569,495

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,353,874
Expenses per Audited Statements$1,569,495
Total Expenses per Form 990$1,569,495
Expenses Not Reported on Form 990$784,379
Expenses Not Reported on Financial Statements$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Liability$1,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

Election of members and their rights: members of the governing board are elected by the board members.

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

Decisions subject to approval of members: the board members are responsible for making any decisions regarding the club.

Form 990, Part VI, Section B, Line 11B

Organizations process to review form 990: the board of directors meet to review the tax returns.

Form 990, Part VI, Section B, Line 15

Management payroll decisions approved by the flag officers/governing board.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure: documents are made available upon request through the business office at the club.

Filing and Contact Details

Filer

Filer Name
Beverly Yacht Club Inc
EIN
04-2150650
Phone
5087480540
Address
99 WATER STREET PO BOX 181, MARION, MA 02738

Signing Officer

Name
Mary Pierce
Title
Commodore
Phone
5087480540
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Pierce
Formed
1872
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
88
Volunteers
83

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
40 WESTMINSTER STREET SUITE 600, PROVIDENCE, RI 02903
Preparer
Kerri Rawcliffe
Phone
4016216200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization's board of directors has direct oversight and responsilbility for the selection of its outside cpa, as well as its annual financial statement audit. There was no change in this process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The club recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the club has no uncertain tax positions that would require financial statement recognition and/or disclosure. The club is no longer subject to u.s. Federal, state and local income tax examinations for periods prior to december 31, 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold - food & beverage 784,379.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Asc 606 adjustment for initiation fees 114,140.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold - food & beverage 784,379.

Raw XML AppendixShowing 400 of 475 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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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017874
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt017874
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt011978
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt011984
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01972316
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01309529
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01371785
IRS990/LandBldgEquipCostOrOtherBssAmt03344101
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0467
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE CLUB IS TO PROMOTE YACHTING AND GOOD FELLOWSHIP AMONG ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01844337
IRS990/NetAssetsOrFundBalancesEOYAmt01585139
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt018083
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018083
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-241755
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-222695
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt019060
IRS990/NetUnrelatedBusTxblIncmAmt013880
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01666821
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01410866
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd00
IRS990/OccupancyGrp/TotalAmt0100957
IRS990/OfficeExpensesGrp/TotalAmt017646
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0185666
IRS990/OtherAssetsTotalGrp/EOYAmt0106442
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041310
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1RACING EXPENSES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt0199642
IRS990/OtherExpensesGrp/TotalAmt157131
IRS990/OtherExpensesGrp/TotalAmt223993
IRS990/OtherExpensesGrp/TotalAmt320872
IRS990/OtherLiabilitiesGrp/BOYAmt03847
IRS990/OtherLiabilitiesGrp/EOYAmt01290
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/Desc0MEMBER FINANCE CHARGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08382
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08382
IRS990/OtherRevenueTotalAmt08382
IRS990/OtherSalariesAndWagesGrp/TotalAmt0467971
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt064522
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt039999
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt074370
IRS990/PrincipalOfficerNm0MARY PIERCE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1JUNIOR, RACE, WATERFRO
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01097875
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1239842
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2114140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01097875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1276538
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2114140
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt036696
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt043483
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017012
IRS990/PYOtherExpensesAmt0749293
IRS990/PYOtherRevenueAmt0-120325
IRS990/PYProgramServiceRevenueAmt01541085
IRS990/PYRevenuesLessExpensesAmt026393
IRS990/PYSalariesCompEmpBnftPaidAmt0705569
IRS990/PYTotalExpensesAmt01454862
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01481255
IRS990/ReconcilationRevenueExpnssAmt0-259198
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0606127
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0880631
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01486758
IRS990ScheduleD/EquipmentGrp/BookValueAmt079963
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0223643
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0303606
IRS990ScheduleD/ExpensesNotReportedAmt0784379
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01569495
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0105152
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11290
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt0784379
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0685695
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0868042
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01553737
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01290
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROU LIABILITY
IRS990ScheduleD/OtherRevenueAmt0784379
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0114140
IRS990ScheduleD/RevenueNotReportedAmt0784379
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0114140
IRS990ScheduleD/RevenueSubtotalAmt01196157
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CLUB HAS NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL INCOME TAX EXAMINATIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD - FOOD & BEVERAGE 784,379.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ASC 606 ADJUSTMENT FOR INITIATION FEES 114,140.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3COST OF GOODS SOLD - FOOD & BEVERAGE 784,379.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01371785
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0106442
IRS990ScheduleD/TotalExpensesPerForm990Amt01569495
IRS990ScheduleD/TotalLiabilityAmt01290
IRS990ScheduleD/TotalRevenuePerForm990Amt01310297
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01980536
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02353874
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179317
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT SHORTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0179317
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS: MEMBERS OF THE GOVERNING BOARD ARE ELECTED BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO APPROVAL OF MEMBERS: THE BOARD MEMBERS ARE RESPONSIBLE FOR MAKING ANY DECISIONS REGARDING THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS PROCESS TO REVIEW FORM 990: THE BOARD OF DIRECTORS MEET TO REVIEW THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MANAGEMENT PAYROLL DECISIONS APPROVED BY THE FLAG OFFICERS/GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS DISCLOSURE: DOCUMENTS ARE MADE AVAILABLE UPON REQUEST THROUGH THE BUSINESS OFFICE AT THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD OF DIRECTORS HAS DIRECT OVERSIGHT AND RESPONSILBILITY FOR THE SELECTION OF ITS OUTSIDE CPA, AS WELL AS ITS ANNUAL FINANCIAL STATEMENT AUDIT. THERE WAS NO CHANGE IN THIS PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0BEVERLY YACHT CLUB
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0046089500
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0BEVERLY LAND TRUST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt024363
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt08
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt099 WATER STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0MARION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd002738
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00

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