Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
EIN 04-2150650 • 501(c)7 • Marion, MA
Profile
The purpose of the club is to promote yachting and good fellowship among its members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
41st percentile
Higher debt load relative to assets than 41% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 13.7% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Robert Shorter | General Manager | FT | $179,317 | $179,317 |
| Name | Title |
|---|---|
| Bill Kelley | Director |
| Ed Dailey | Director |
| Kathy Egger | Director |
| Ken Deyett | Director |
| Rebecca Johnson | Director |
| Tom De Groot | Director |
| Mary Pierce | Commodore |
| Sam Vineyard | Rear Commodore |
| Becky Tougas | Secretary |
| Bonnie Kirchner | Treasurer |
| Kym Lee | Vice Commodore |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Rou Liability | $1,290 |
“Election of members and their rights: members of the governing board are elected by the board members.”
“Decisions subject to approval of members: the board members are responsible for making any decisions regarding the club.”
“Organizations process to review form 990: the board of directors meet to review the tax returns.”
“Management payroll decisions approved by the flag officers/governing board.”
“Governing documents disclosure: documents are made available upon request through the business office at the club.”
“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.”
“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.”
“Cost of goods sold - food & beverage 784,379.”
“Asc 606 adjustment for initiation fees 114,140.”
“Cost of goods sold - food & beverage 784,379.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 85362 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 116475 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 81750 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 91770 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 100 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 96786 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BONNIE KIRSCHNER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5087480540 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 99 WATER STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MARION |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02738 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 253764 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 179317 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 784379 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 100 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 35957 |
| IRS990/CYOtherExpensesAmt | 0 | 816375 |
| IRS990/CYOtherRevenueAmt | 0 | -214313 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1488553 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -259198 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 753120 |
| IRS990/CYTotalExpensesAmt | 0 | 1569495 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1310297 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 110035 |
| IRS990/Desc | 0 | PROMOTED YACHTING AND FELLOWSHIP AMONG MEMBERS AND AMONG RECREATIONAL YACHTING ENTHUSIASTS THROUGHOUT THE AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 177516 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 174273 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 88 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22500 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 18076 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 50.00 |
| 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/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARY PIERCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BONNIE KIRCHNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BECKY TOUGAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KYM LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SAM VINEYARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEN DEYETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM DE GROOT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KATHY EGGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | REBECCA JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BILL KELLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ED DAILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | ROBERT SHORTER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| 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/ReportableCompFromOrgAmt | 11 | 179317 |
| 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/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | REAR COMMODORE |
| 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/Form990PartVIISectionAGrp/TitleTxt | 11 | GENERAL MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1872 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 18083 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 18550 |
| IRS990/GrossReceiptsAmt | 0 | 2095143 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 95266 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 561684 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 114140 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 137394 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 50860 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 46553 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17874 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 17874 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 11978 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 11984 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1972316 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1309529 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1371785 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3344101 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 467 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE CLUB IS TO PROMOTE YACHTING AND GOOD FELLOWSHIP AMONG ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1844337 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1585139 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 18083 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 18083 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -241755 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -222695 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 19060 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 13880 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1666821 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1410866 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 100957 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17646 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 185666 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 106442 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 41310 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | RACING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 199642 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 57131 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 23993 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20872 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3847 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1290 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900001 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MEMBER FINANCE CHARGES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8382 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8382 |
| IRS990/OtherRevenueTotalAmt | 0 | 8382 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 467971 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 64522 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 39999 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 74370 |
| IRS990/PrincipalOfficerNm | 0 | MARY PIERCE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | JUNIOR, RACE, WATERFRO |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INITIATION FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1097875 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 239842 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 114140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1097875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 276538 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 114140 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 36696 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 43483 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17012 |
| IRS990/PYOtherExpensesAmt | 0 | 749293 |
| IRS990/PYOtherRevenueAmt | 0 | -120325 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1541085 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 26393 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 705569 |
| IRS990/PYTotalExpensesAmt | 0 | 1454862 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1481255 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -259198 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 606127 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 880631 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1486758 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 79963 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 223643 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 303606 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 784379 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1569495 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 105152 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1290 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OTHER ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | ROU ASSET |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 784379 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 685695 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 868042 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1553737 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1290 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ROU LIABILITY |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 784379 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 114140 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 784379 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 114140 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1196157 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD - FOOD & BEVERAGE 784,379. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ASC 606 ADJUSTMENT FOR INITIATION FEES 114,140. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | COST OF GOODS SOLD - FOOD & BEVERAGE 784,379. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1371785 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 106442 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1569495 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1290 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1310297 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1980536 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2353874 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 179317 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROBERT SHORTER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 179317 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ELECTION OF MEMBERS AND THEIR RIGHTS: MEMBERS OF THE GOVERNING BOARD ARE ELECTED BY THE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DECISIONS SUBJECT TO APPROVAL OF MEMBERS: THE BOARD MEMBERS ARE RESPONSIBLE FOR MAKING ANY DECISIONS REGARDING THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ORGANIZATIONS PROCESS TO REVIEW FORM 990: THE BOARD OF DIRECTORS MEET TO REVIEW THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MANAGEMENT PAYROLL DECISIONS APPROVED BY THE FLAG OFFICERS/GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS DISCLOSURE: DOCUMENTS ARE MADE AVAILABLE UPON REQUEST THROUGH THE BUSINESS OFFICE AT THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | BEVERLY YACHT CLUB |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 046089500 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | REAL ESTATE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | BEVERLY LAND TRUST |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 24363 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 8 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 99 WATER STREET |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | MARION |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 02738 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
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