Civic Intelligence

J-44 Class Association Inc

990EZ • Fiscal year 2014 • EIN 22-3238548

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 11, 2015

Organization Profilewww.J44.org
565 Fifth Avenue 29th FloorNew York, NY 10017

(212) 921-9099

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

9th percentile

-22%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

27th percentile

-6.3%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

3rd percentile

-52%

Faster revenue growth than 3% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$122,709

Down $8,243 (-6.3%) from 2013

Net Assets

Down

$122,709

Down $8,243 (-6.3%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin9th percentile

Revenue

Down

$38,140

Down $41,539 (-52%) from 2013

Expenses

Up

$46,383

Up $2,784 (+6.4%) from 2013

Net Income

Down

-$8,243

Down $44,323 (-123%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$150K$100K$50K$0Assets 2011: $110,180Net Assets 2011: $110,1802011Assets 2012: $89,671Liabilities 2012: $02012Assets 2013: $130,952Net Assets 2013: $130,9522013Assets 2014: $122,709Net Assets 2014: $122,7092014Assets 2015: $106,739Liabilities 2015: $0Net Assets 2015: $106,7392015Assets 2016: $85,683Liabilities 2016: $0Net Assets 2016: $85,6832016Assets 2017: $63,429Liabilities 2017: $0Net Assets 2017: $63,4292017Assets 2018: $81,687Liabilities 2018: $0Net Assets 2018: $81,6872018Assets 2019: $61,370Liabilities 2019: $4,586Net Assets 2019: $56,7842019Assets 2020: $61,370Liabilities 2020: $5,352Net Assets 2020: $56,0182020Assets 2021: $61,370Liabilities 2021: $6,843Net Assets 2021: $54,5272021Assets 2022: $71,009Liabilities 2022: $0Net Assets 2022: $71,0092022Assets 2023: $70,034Liabilities 2023: $0Net Assets 2023: $70,0342023

Highlighted filing

2014

Assets$122,709
Liabilities-
Net Assets$122,709
Open 2014 Filing

Operations Trend

Revenue Growth3rd percentile

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

$100K$50K$0-$50KRevenue 2011: $91,852Expenses 2011: $27,281Net Income 2011: $64,5712011Revenue 2012: $15,000Expenses 2012: $35,509Net Income 2012: -$20,5092012Revenue 2013: $79,679Expenses 2013: $43,599Net Income 2013: $36,0802013Revenue 2014: $38,140Expenses 2014: $46,383Net Income 2014: -$8,2432014Revenue 2015: $18,000Expenses 2015: $33,970Net Income 2015: -$15,9702015Revenue 2016: $14,000Expenses 2016: $35,056Net Income 2016: -$21,0562016Revenue 2017: $12,000Expenses 2017: $34,180Net Income 2017: -$22,1802017Revenue 2018: $51,090Expenses 2018: $32,832Net Income 2018: $18,2582018Revenue 2019: $11,113Expenses 2019: $36,016Net Income 2019: -$24,9032019Revenue 2020: $4,200Expenses 2020: $4,966Net Income 2020: -$7662020Revenue 2021: $11,250Expenses 2021: $12,741Net Income 2021: -$1,4912021Revenue 2022: $48,320Expenses 2022: $31,838Net Income 2022: $16,4822022Revenue 2023: $10,000Expenses 2023: $10,975Net Income 2023: -$9752023

Highlighted filing

2014

Revenue$38,140
Expenses$46,383
Net Income-$8,243
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 11, 2015
Return Version
2014v5.0
Gross Receipts
$38,140
Mission and Program Overview

Mission

To encourage, promote and foster corinthian amateur sailing by owners and crew members of the J-44 class of sailing yachts.

Program Services

DescriptionGrantsExpenses
To encourage, promote and foster Corinthian amateur sailing by owners and crew members of the J-44 Class of sailing yachts. In addition, the organization collects & distributes data & educates members on the technical & mechanical aspects of sailing and maintaining the J-44 Class. Further, the organization publishes a quarterly newsletter which provides general information on the J-44 Class, & racing & sailing of the J-44 Class. Finally, the organization organizes & administers a yearly championship regatta of the J-44 Class. The organization promotes, emphasizes and fulfills the needs of recreational sailors, such as cruising, one-design racing, daily sailing, handicap racing, distance racing, club cruise racing and ocean racing.$46,382-
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
James D BishopPresident-$0--
James SullivanVice President-$0--
Duncan HennesTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
J-44 Class Association Inc
EIN
22-3238548
Phone
2129219099
Address
565 Fifth Avenue 29th Floor, New York, NY 10017

Signing Officer

Name
Duncan Hennes
Title
Treasurer
Signed
2015-03-11
Discuss with paid preparer
Yes

Preparer

Firm
Satty Levine & Ciacco CPAs PC
Address
125 Jericho Turnpike Ste 200, Jericho, NY 11753
Preparer
Frank W Sluter CPA
Phone
5163389500
Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $21130”

Other Expenses.1012

“Insurance $3573”

Other Expenses.1

“Sail repair and maintenance $20187”

Other Expenses.2

“Prizes $403”

Other Assets.1003

“Machinery and Equipment - Beginning $124492 Machinery and Equipment - Ending $103362”

Other Assets.1010

“Inventories - Beginning $0 Inventories - Ending $4458”

Raw XML Appendix109 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0the Organization
IRS990EZ/BooksInCareOfDetail/PhoneNum02129219099
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0565 Fifth Avenue 29th Floor
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0New York
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010017
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06460
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014889
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8243
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01090
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0130952
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0122709
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt038140
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt038140
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0130952
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0122709
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0130952
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0122709
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0James D Bishop
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1James Sullivan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Duncan Hennes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0124492
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0107820
IRS990EZ/OtherExpensesTotalAmt045293
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To encourage, promote and foster corinthian amateur sailing by owners and crew members of the J-44 class of sailing yachts.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To encourage, promote and foster Corinthian amateur sailing by owners and crew members of the J-44 Class of sailing yachts. In addition, the organization collects & distributes data & educates members on the technical & mechanical aspects of sailing and maintaining the J-44 Class. Further, the organization publishes a quarterly newsletter which provides general information on the J-44 Class, & racing & sailing of the J-44 Class. Finally, the organization organizes & administers a yearly championship regatta of the J-44 Class. The organization promotes, emphasizes and fulfills the needs of recreational sailors, such as cruising, one-design racing, daily sailing, handicap racing, distance racing, club cruise racing and ocean racing.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt046382
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt046383
IRS990EZ/TotalProgramServiceExpensesAmt046382
IRS990EZ/TotalRevenueAmt038140
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.J44.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation $21130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $3573
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Sail repair and maintenance $20187
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prizes $403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Machinery and Equipment - Beginning $124492 Machinery and Equipment - Ending $103362
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Inventories - Beginning $0 Inventories - Ending $4458
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Assets.1010
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Duncan Hennes
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0J-44 Class Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0J-44
ReturnHeader/Filer/EIN0223238548
ReturnHeader/Filer/PhoneNum02129219099
ReturnHeader/Filer/USAddress/AddressLine1Txt0565 Fifth Avenue 29th Floor
ReturnHeader/Filer/USAddress/CityNm0New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010017
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Satty Levine & Ciacco CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0125 Jericho Turnpike Ste 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jericho
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011753
ReturnHeader/PreparerPersonGrp/PhoneNum05163389500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Frank W Sluter CPA
ReturnHeader/ReturnTs02015-03-11T08:15:22-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$122,709
Liabilities
-
Net assets
$122,709
Revenue
$38,140
Expenses
$46,383
Net income
-$8,243
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.10$0.11$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.48$0.32$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.61$0.07$0.55$0.11$0.13$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.05$0.56$0.04$0.05$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.61$0.05$0.57$0.11$0.36$0.25
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.51$0.33$0.18
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.12$0.34$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.14$0.35$0.21
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.18$0.34$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.23$1.23$0.38$0.46$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.31$1.31$0.80$0.44$0.36
2012Summary only. Only limited summary data is available for this year.$0.90$0.00$0.15$0.36$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$1.10$0.92$0.27$0.65