Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Waquoit Bay Yacht Club
EIN 04-2315411 • 501(c)7 • Waquoit, MA
Profile
To promote and teach sailing
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
74th percentile
Higher net margin than 74% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$314,038
Up $21,792 (+7.5%) from 2023
Liabilities
Down$6
Down $697 (-99%) from 2023
Net Assets
Up$314,032
Up $22,489 (+7.7%) from 2023
Revenue
Up$156,546
Up $27,149 (+21%) from 2023
Expenses
Down$134,055
Down $1,399 (-1.0%) from 2023
Net Income
Up$22,491
Up $28,548 (+471%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $314,038
- Liabilities
- $6
- Net assets
- $314,032
- Revenue
- $156,546
- Expenses
- $134,055
- Net income
- $22,491
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 11, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $170,919
Mission and Program Overview
Mission
To promote and teach sailing
Program Services
| Description | Grants | Expenses |
|---|---|---|
| HIRE INSTRUCTORS TO PROVIDE CLASSROOM AND ON THE WATER SAILING INSTRUCTIONS. MAINTAIN GROUNDS AND BOATS FOR SAILING CLASSES. MAINTAIN DOCKS TO PROVIDE WATER ACCESS FOR PROGRAM. | $5,690 | $52,666 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JR MELL | Commodore | PT | $0 | - | - |
| JEANNIE FRASER | Vice Commodo | PT | $0 | - | - |
| CRAIG FLEMING | Rear Commodo | PT | $0 | - | - |
| STEVEN JOHNSON | Treasurer | PT | $0 | - | - |
| SARAH LEBRUN | Secretary | PT | $0 | - | - |
| MATT FISHER | Trustee | PT | $0 | - | - |
| DANA CURRIER | Trustee | PT | $0 | - | - |
| CHRISTINA MCMENAMY | Trustee | PT | $0 | - | - |
| JAKE FINNELL | Trustee | PT | $0 | - | - |
| STEVEN WATSON | Club Steward | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Waquoit Bay Yacht Club
- EIN
- 04-2315411
- Phone
- 5085485732
- Address
- PO BOX 3434, WAQUOIT, MA 02536-3434
Signing Officer
- Name
- Steven Johnson
- Title
- Treasurer
- Phone
- 5085485732
- Signed
- 2025-09-11
Preparer
- Firm
- Wallace Savage & Davis Pc
- Address
- 1 CABOT PL 3, STOUGHTON, MA 02072-4606
- Preparer
- Arthur E Davis CPA
- Phone
- 7813412600
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: wbyc foundation inc. Address: 7 plymouth heights road sagamore beach, ma 02562 cash contribution: 5,690”
Form 990-ez, Part I, Line 16
“Sailing program-tuition cost of goods sold 31,480 expenses office expenses 9,368 insurance 27,469 boat/dock expenses 10,970 computer expenses 2,028 non-investment depreciation 11,288 total 92,603”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 2,840 1,648 fixtures & equipment 191,624 328,412 less accumulated depreciation 161,232 285,447 domain name 1,643 1,643 less accumulated amortization 64 173 other assets 0 0 total 34,811 46,083”
Form 990-ez, Part II, Line 26
“Credit card payable 480 6 payroll taxes withheld 223 0”
Raw XML Appendix157 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | STEVEN JOHNSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5085485732 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20 WAQUOIT LANDING ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WAQUOIT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02536 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 89781 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 87519 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 10950 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 3824 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 840 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 22491 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1350 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 292244 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 314038 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 14753 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 760 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 5690 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1379 |
| IRS990EZ/GrossReceiptsAmt | 0 | 170919 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 5203 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 23 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 167652 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 180436 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 89202 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 291541 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 314032 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 291541 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 314032 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 23855 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JR MELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JEANNIE FRASER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CRAIG FLEMING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | STEVEN JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | SARAH LEBRUN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MATT FISHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | DANA CURRIER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | CHRISTINA MCMENAMY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | JAKE FINNELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | STEVEN WATSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | REAR COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | CLUB STEWARD |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 34811 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 46083 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 92603 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE AND TEACH SAILING |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 467 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 49188 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | HIRE INSTRUCTORS TO PROVIDE CLASSROOM AND ON THE WATER SAILING INSTRUCTIONS. MAINTAIN GROUNDS AND BOATS FOR SAILING CLASSES. MAINTAIN DOCKS TO PROVIDE WATER ACCESS FOR PROGRAM. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 5690 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 52666 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 10090 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 1600 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 9709 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 5044 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 703 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 6 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 134055 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 52666 |
| IRS990EZ/TotalRevenueAmt | 0 | 156546 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.WAQUOITBAYYACHTCLUB.COM |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: WBYC FOUNDATION INC. ADDRESS: 7 PLYMOUTH HEIGHTS ROAD SAGAMORE BEACH, MA 02562 CASH CONTRIBUTION: 5,690 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SAILING PROGRAM-TUITION COST OF GOODS SOLD 31,480 EXPENSES OFFICE EXPENSES 9,368 INSURANCE 27,469 BOAT/DOCK EXPENSES 10,970 COMPUTER EXPENSES 2,028 NON-INVESTMENT DEPRECIATION 11,288 TOTAL 92,603 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INVENTORIES FOR SALE OR USE 2,840 1,648 FIXTURES & EQUIPMENT 191,624 328,412 LESS ACCUMULATED DEPRECIATION 161,232 285,447 DOMAIN NAME 1,643 1,643 LESS ACCUMULATED AMORTIZATION 64 173 OTHER ASSETS 0 0 TOTAL 34,811 46,083 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CREDIT CARD PAYABLE 480 6 PAYROLL TAXES WITHHELD 223 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVEN JOHNSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5085485732 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WAQUOIT BAY YACHT CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WAQU |
| ReturnHeader/Filer/EIN | 0 | 042315411 |
| ReturnHeader/Filer/PhoneNum | 0 | 5085485732 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 3434 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WAQUOIT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 025363434 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043126601 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WALLACE SAVAGE & DAVIS PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1 CABOT PL 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STOUGHTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 020724606 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7813412600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-09-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARTHUR E DAVIS CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-11T13:26:46-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.