Civic Intelligence

Point of Pines Yacht Club Inc

990 • Fiscal year 2013 • EIN 22-2710900

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

Organization Profilepopyc.org
28 Rice Avenue02151

(781) 284-9717

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.55x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

87th percentile

1.44x

Higher debt load relative to revenue than 87% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2013

Net Margin

77th percentile

18%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$25,359

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2013

Asset Growth

97th percentile

110%

Faster asset growth than 97% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

88th percentile

27%

Faster revenue growth than 88% of similar nonprofits.

2013 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$666,867

Up $348,612 (+110%) from 2012

Net Assets

Up

$296,773

Up $45,867 (+18%) from 2012

Liabilities

Up

$370,094

Up $302,745 (+450%) from 2012

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin77th percentile

Revenue

Up

$256,830

Up $55,240 (+27%) from 2012

Expenses

Up

$210,963

Up $38,667 (+22%) from 2012

Net Income

Up

$45,867

Up $16,573 (+57%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$800K$600K$400K$200K$0Assets 2010: $338,854Liabilities 2010: $154,157Net Assets 2010: $184,6972010Assets 2011: $316,350Liabilities 2011: $94,738Net Assets 2011: $221,6122011Assets 2012: $318,255Liabilities 2012: $67,349Net Assets 2012: $250,9062012Assets 2013: $666,867Liabilities 2013: $370,094Net Assets 2013: $296,7732013Assets 2014: $622,812Liabilities 2014: $330,998Net Assets 2014: $291,8142014Assets 2015: $586,320Liabilities 2015: $324,312Net Assets 2015: $262,0082015Assets 2016: $553,882Liabilities 2016: $296,272Net Assets 2016: $257,6102016Assets 2017: $530,461Liabilities 2017: $283,895Net Assets 2017: $246,5662017Assets 2018: $625,888Liabilities 2018: $424,334Net Assets 2018: $201,5542018Assets 2019: $601,081Liabilities 2019: $408,838Net Assets 2019: $192,2432019Assets 2020: $524,527Liabilities 2020: $392,401Net Assets 2020: $132,1262020Assets 2021: $494,367Liabilities 2021: $386,682Net Assets 2021: $107,6852021Assets 2022: $506,733Liabilities 2022: $375,021Net Assets 2022: $131,7122022Assets 2023: $516,628Liabilities 2023: $354,224Net Assets 2023: $162,4042023Assets 2024: $499,911Liabilities 2024: $335,227Net Assets 2024: $164,6842024

Highlighted filing

2013

Assets$666,867
Liabilities$370,094
Net Assets$296,773
Open 2013 Filing

Operations Trend

Revenue Growth88th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $179,954Expenses 2010: $163,229Net Income 2010: $16,7252010Revenue 2011: $194,538Expenses 2011: $157,623Net Income 2011: $36,9152011Revenue 2012: $201,590Expenses 2012: $172,296Net Income 2012: $29,2942012Revenue 2013: $256,830Expenses 2013: $210,963Net Income 2013: $45,8672013Revenue 2014: $223,774Expenses 2014: $228,733Net Income 2014: -$4,9592014Revenue 2015: $211,837Expenses 2015: $241,643Net Income 2015: -$29,8062015Revenue 2016: $255,886Expenses 2016: $260,284Net Income 2016: -$4,3982016Revenue 2017: $257,621Expenses 2017: $268,665Net Income 2017: -$11,0442017Revenue 2018: $266,711Expenses 2018: $311,723Net Income 2018: -$45,0122018Revenue 2019: $315,023Expenses 2019: $324,334Net Income 2019: -$9,3112019Revenue 2020: $259,930Expenses 2020: $319,356Net Income 2020: -$59,4262020Revenue 2021: $234,603Expenses 2021: $259,044Net Income 2021: -$24,4412021Revenue 2022: $262,802Expenses 2022: $238,775Net Income 2022: $24,0272022Revenue 2023: $257,231Expenses 2023: $226,539Net Income 2023: $30,6922023Revenue 2024: $232,292Expenses 2024: $230,132Net Income 2024: $2,1602024

Highlighted filing

2013

Revenue$256,830
Expenses$210,963
Net Income$45,867
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$442,365
Mission and Program Overview

Mission

TO PROMOTE SAFE BOATING

To promote safe boating.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$12,671$328,022▲ $315,351
Land, Buildings, and Equipment, Net$264,412$282,081▲ $17,669
Rtn Earn Endowment Incm Other Fnds$220,906$266,773▲ $45,867
Cap Stk Tr Prin Current Funds$30,000$30,000→ $0
Inventories for Sale or Use$9,715$21,537▲ $11,822
Cash and Non-Interest-Bearing Accounts$18,251$17,023▼ $1,228
Prepaid Expenses and Deferred Charges$11,072$15,362▲ $4,290
Accounts Receivable$2,134$2,842▲ $708
Total Assets$318,255$666,867▲ $348,612
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,927$344,663▲ $288,736
Accounts Payable and Accrued Expenses$9,323$17,339▲ $8,016
Other Liabilities$2,099$7,452▲ $5,353
Deferred Revenue-$640-
Total Liabilities$67,349$370,094▲ $302,745
Net Assets / Fund Balance
Total Net Assets Fund Balance$250,906$296,773▲ $45,867
Total Liabilities and Net Assets / Fund Balance$318,255$666,867▲ $348,612

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$226,328$401,295$627,623
Equipment$20,237$55,629$75,866
Leasehold Improvements$35,516$5,343$40,859
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Theodore BlessRear CommodorePT$25,359$25,359

Board Members and Trustees

NameTitle
Carmine ZingarielloTrustee
Dana RogersTrustee
George GagnonTrustee
John GlancyTrustee
William RogersTrustee
Steve SimmonsAsst Vice Commodore
Charles MacLaughlinCommodore
Paul SantosFinancial Secretary
Timothy HorganFleet Captain
Richard StevensRecording Secretary
Jeffrey CicoliniTreasurer
Michael JamgochianVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$41,161
Program Service Revenue
$84,489
Investment Income
$177
Other Revenue
$131,003
All Other Contributions
$716
Change in Net Assets
$45,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$170,944
Salaries, Compensation, and Employee Benefits$40,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$12,056$40,233-$52,289
Occupancy-$48,393-$48,393
Other Salaries and Wages$35,825--$35,825
Insurance$17,318$5,666-$22,984
Depreciation Depletion-$17,091-$17,091
Interest-$7,556-$7,556
Payroll Taxes$4,194--$4,194
Fees for Services Legal-$4,038-$4,038
Fees for Services Accounting-$3,150-$3,150
Office Expenses-$1,637-$1,637
Advertising$305--$305
Other Expenses$175$8,186-$175
Total Functional Expenses$74,683$136,280$0$210,963
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Theodore BlessRear CommodoreBuilding RepairsNo$25,359
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilites$4,075
Federal income taxes$1,544
Accrued Payroll Taxes$1,385
Prepaid Dues$412
Meals Tax Payable$36
Due to Mass Lottery-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Trustees William Rogers and Dana Rogers are father and son.”

Form 990, Part VI, Section A, Line 6

“The organization has 54 members”

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

“The governing body is elected annually by the membership”

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

“The governing body must have all expenditures exceeding 2000 approved by the membership”

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

“Financial statments are prepared and submitted monthly to the governing body and memebership”

Form 990, Part VI, Section C, Line 19

“All documents, policies and financial statements are availabale on request”

Filing and Contact Details

Filer

EIN
22-2710900
In Care Of
% JEFFREY CICOLINI
Phone
7812849717

Signing Officer

Name
RAYMOND McCUE JR
Title
Commodore
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles MacLaughlin
Formed
1914
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
13
Employees
18

Preparer

Preparer
Kenneth Sica
Phone
6176453983
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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/Form990PartVIISectionAGrp/TitleTxt6Vice Commodore
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IRS990/OtherExpensesGrp/Desc2Gifts, Award, Donations
IRS990/OtherExpensesGrp/Desc3Dues
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0330
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18186
IRS990/OtherExpensesGrp/ProgramServicesAmt04810
IRS990/OtherExpensesGrp/ProgramServicesAmt1175
IRS990/OtherExpensesGrp/TotalAmt0330
IRS990/OtherExpensesGrp/TotalAmt18186
IRS990/OtherExpensesGrp/TotalAmt24810
IRS990/OtherExpensesGrp/TotalAmt3175
IRS990/OtherLiabilitiesGrp/BOYAmt02099
IRS990/OtherLiabilitiesGrp/EOYAmt07452
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Insurance Claim
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt038383
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt038383
IRS990/OtherRevenueTotalAmt038383
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt035825
IRS990/OtherSalariesAndWagesGrp/TotalAmt035825
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04194
IRS990/PayrollTaxesGrp/TotalAmt04194
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011072
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015362
IRS990/PrincipalOfficerNm0Charles MacLaughlin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Dockage Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084489
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084489
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt045867
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt027371
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0128501
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0220906
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0266773
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012671
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0328022
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0226328
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0401295
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0627623
IRS990ScheduleD/EquipmentGrp/BookValueAmt020237
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055629
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075866
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035516
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05343
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040859
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3412
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Payroll Taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Liabilites
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Prepaid Dues
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Meals Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Due to Mass Lottery
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0282081
IRS990ScheduleD/TotalLiabilityAmt07452
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Theodore Bless
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Rear Commodore
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025359
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Building Repairs
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Trustees William Rogers and Dana Rogers are father and son.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has 54 members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing body is elected annually by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing body must have all expenditures exceeding 2000 approved by the membership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Financial statments are prepared and submitted monthly to the governing body and memebership
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All documents, policies and financial statements are availabale on request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0318255
IRS990/TotalAssetsEOYAmt0666867
IRS990/TotalAssetsGrp/BOYAmt0318255
IRS990/TotalAssetsGrp/EOYAmt0666867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041161
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136280
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074683
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210963
IRS990/TotalGrossUBIAmt047659
IRS990/TotalLiabilitiesBOYAmt067349
IRS990/TotalLiabilitiesEOYAmt0370094
IRS990/TotalLiabilitiesGrp/BOYAmt067349
IRS990/TotalLiabilitiesGrp/EOYAmt0370094
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250906
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296773
IRS990/TotalProgramServiceExpensesAmt052801
IRS990/TotalProgramServiceRevenueAmt084489
IRS990/TotalReportableCompFromOrgAmt025359
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0168010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256830
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt047659
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0318255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0666867
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1074 Maryland Street
IRS990/USAddress/City0Marshfield
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002050
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0popyc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$666,867
Liabilities
$370,094
Net assets
$296,773
Revenue
$256,830
Expenses
$210,963
Net income
$45,867
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.00$3.35$1.65$2.32$2.30$0.02
2023Detailed filing. Detailed filing data is available for this year.$5.17$3.54$1.62$2.57$2.27$0.31
2022Detailed filing. Detailed filing data is available for this year.$5.07$3.75$1.32$2.63$2.39$0.24
2021Detailed filing. Detailed filing data is available for this year.$4.94$3.87$1.08$2.35$2.59$0.24
2020Detailed filing. Detailed filing data is available for this year.$5.25$3.92$1.32$2.60$3.19$0.59
2019Detailed filing. Detailed filing data is available for this year.$6.01$4.09$1.92$3.15$3.24$0.09
2018Summary only. Only limited summary data is available for this year.$6.26$4.24$2.02$2.67$3.12$0.45
2017Summary only. Only limited summary data is available for this year.$5.30$2.84$2.47$2.58$2.69$0.11
2016Summary only. Only limited summary data is available for this year.$5.54$2.96$2.58$2.56$2.60$0.04
2015Summary only. Only limited summary data is available for this year.$5.86$3.24$2.62$2.12$2.42$0.30
2014Detailed filing. Detailed filing data is available for this year.$6.23$3.31$2.92$2.24$2.29$0.05
2013Detailed filing. Detailed filing data is available for this year.$6.67$3.70$2.97$2.57$2.11$0.46
2012Summary only. Only limited summary data is available for this year.$3.18$0.67$2.51$2.02$1.72$0.29
2011Summary only. Only limited summary data is available for this year.$3.16$0.95$2.22$1.95$1.58$0.37
2010Summary only. Only limited summary data is available for this year.$3.39$1.54$1.85$1.80$1.63$0.17