Civic Intelligence

J 24 Class Association Inc

990EZ • Fiscal year 2015 • EIN 05-0383563

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 14, 2016

12900 Lake Ave 2001Lakewood, OH 44107

(216) 226-4411

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

53rd percentile

4.6%

Higher net margin than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

55th percentile

4.4%

Faster asset growth than 55% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$59,199

Up $2,507 (+4.4%) from 2014

Net Assets

$59,199

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$54,140

Down $9,429 (-15%) from 2014

Expenses

Up

$51,633

Up $1,719 (+3.4%) from 2014

Net Income

Down

$2,507

Down $11,148 (-82%) from 2014

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2013: $43,036Liabilities 2013: $02013Assets 2014: $56,692Liabilities 2014: $02014Assets 2015: $59,199Liabilities 2015: $0Net Assets 2015: $59,1992015Assets 2016: $60,013Liabilities 2016: $0Net Assets 2016: $60,0132016Assets 2017: $66,103Liabilities 2017: $0Net Assets 2017: $66,1032017Assets 2018: $80,921Liabilities 2018: $0Net Assets 2018: $80,9212018

Highlighted filing

2015

Assets$59,199
Liabilities$0
Net Assets$59,199

Operations Trend

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

$80K$60K$40K$20K$0Revenue 2013: $59,245Expenses 2013: $57,544Net Income 2013: $1,7012013Revenue 2014: $63,569Expenses 2014: $49,914Net Income 2014: $13,6552014Revenue 2015: $54,140Expenses 2015: $51,633Net Income 2015: $2,5072015Revenue 2016: $50,707Expenses 2016: $49,893Net Income 2016: $8142016Revenue 2017: $48,055Expenses 2017: $41,965Net Income 2017: $6,0902017Revenue 2018: $57,135Expenses 2018: $42,317Net Income 2018: $14,8182018

Highlighted filing

2015

Revenue$54,140
Expenses$51,633
Net Income$2,507
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 14, 2016
Return Version
2014v6.0
Gross Receipts
$54,140
Mission and Program Overview

Mission

Foster amateur athletics in the sport of sailing

Foster amateur athletics in sport of sailing.

Program Services

DescriptionGrantsExpenses
ORGANIZATION AND ADMINISTRATION OF AMATEUR INTERNATIONAL SAILING COMPETITIONS-$6,145
COMMUNICATION AND PROMOTION THROUGH WEBSITE & MAGAZINE-$1,816
BOAT MEASUREMENT AND MEASURER TRAINING-$250
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTOPHER E HOWELLExec DirectoPT$0--
JORGE CASTILLOChairmanPT$0--
ROBIN EAGLESONPast ChairmaPT$0--
JAVIER ARRIBAS LEIGHCouncil MembPT$0--
KENNETH PORTERCouncil MembPT$0--
MARIANNE SCHOKEVice ChairmaPT$0--
TIM WINGERTech Comm ChPT$0--
WILL WELLESCouncil MembPT$0--
NANCY ZANGERLEFinance CommPT$0--
Filing and Contact Details

Filer

Filer Name
J 24 Class Association Inc
EIN
05-0383563
Phone
2162264411
Address
12900 LAKE AVE 2001, LAKEWOOD, OH 44107

Signing Officer

Name
Christopher E Howell
Title
Executive Director
Phone
2162264411
Signed
2016-02-14

Preparer

Firm
The Robert Halliday Co Ltd
Address
31320 SOLON ROAD SUITE 19, SOLON, OH 44139
Preparer
Bruce R Downie CPA
Phone
4402485202
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous income 780 total 780

Form 990-ez, Part I, Line 16

Expenses annual meeting expenses 1,702 bank charges 571 computer - supplies & sof 159 dues & subscriptions 314 measurement tools 250 office supplies 99 telephone 347 website hosting 316 storage 720 royalty tags 356 web maintainence 1,500 other expense 400 shipping 363 promotion 1,816 rounding 2 total 8,915

Form 990-ez, Part II, Line 24

Accounts receivable 9,674 5,114 inventories for sale or use 547 547 ijca measurement tools 2,466 2,466 less accumulated depreciation 2,466 2,466 office equipment 3,126 3,126 less accumulated depreciation 3,126 3,126 total 10,221 5,661

Raw XML Appendix178 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
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IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt012900
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKEWOOD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
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IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt046471
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRISTOPHER E HOWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JORGE CASTILLO
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KENNETH PORTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARIANNE SCHOKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TIM WINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7WILL WELLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8NANCY ZANGERLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXEC DIRECTO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PAST CHAIRMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3COUNCIL MEMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4COUNCIL MEMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE CHAIRMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TECH COMM CH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7COUNCIL MEMB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8FINANCE COMM
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010221
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05661
IRS990EZ/OtherExpensesTotalAmt08915
IRS990EZ/OtherRevenueTotalAmt0780
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0FOSTER AMATEUR ATHLETICS IN SPORT OF SAILING.
IRS990EZ/PrintingPublicationsPostageAmt05189
IRS990EZ/ProgramServiceRevenueAmt028985
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATION AND ADMINISTRATION OF AMATEUR INTERNATIONAL SAILING COMPETITIONS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1COMMUNICATION AND PROMOTION THROUGH WEBSITE & MAGAZINE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2BOAT MEASUREMENT AND MEASURER TRAINING
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11816
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt2250
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06115
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TotalExpensesAmt051633
IRS990EZ/TotalProgramServiceExpensesAmt08211
IRS990EZ/TotalRevenueAmt054140
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.J24CLASS.ORG
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt027165
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt029285
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031956
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt035930
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0148711
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt028985
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt035250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt029395
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt035949
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt034775
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0164354
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0780
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0829
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0565
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt05840
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0255
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt08269
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0321334
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt054140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt063244
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt059245
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt073745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt070960
IRS990ScheduleA/Total509Grp/TotalAmt0321334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt054140
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt063244
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt059245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt073753
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt070984
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0321366
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 780 TOTAL 780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ANNUAL MEETING EXPENSES 1,702 BANK CHARGES 571 COMPUTER - SUPPLIES & SOF 159 DUES & SUBSCRIPTIONS 314 MEASUREMENT TOOLS 250 OFFICE SUPPLIES 99 TELEPHONE 347 WEBSITE HOSTING 316 STORAGE 720 ROYALTY TAGS 356 WEB MAINTAINENCE 1,500 OTHER EXPENSE 400 SHIPPING 363 PROMOTION 1,816 ROUNDING 2 TOTAL 8,915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 9,674 5,114 INVENTORIES FOR SALE OR USE 547 547 IJCA MEASUREMENT TOOLS 2,466 2,466 LESS ACCUMULATED DEPRECIATION 2,466 2,466 OFFICE EQUIPMENT 3,126 3,126 LESS ACCUMULATED DEPRECIATION 3,126 3,126 TOTAL 10,221 5,661
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTOPHER E HOWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02162264411
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0J 24 CLASS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0J24C
ReturnHeader/Filer/EIN0050383563
ReturnHeader/Filer/PhoneNum02162264411
ReturnHeader/Filer/USAddress/AddressLine1Txt012900 LAKE AVE 2001
ReturnHeader/Filer/USAddress/CityNm0LAKEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264007533
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE ROBERT HALLIDAY CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt031320 SOLON ROAD SUITE 19
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOLON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044139
ReturnHeader/PreparerPersonGrp/PhoneNum04402485202
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE R DOWNIE CPA
ReturnHeader/ReturnTs02016-02-15T09:25:42-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-10-01
ReturnHeader/TaxPeriodEndDt02015-09-30
ReturnHeader/TaxYr02014

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Filings