Civic Intelligence

Pohoqualine Fish Association

990 • Fiscal year 2017 • EIN 23-0980833

Nov 01, 2016 to Oct 31, 2017 • Filed on Aug 14, 2018

c/o Condon OMeara PO Box 524Valley Forge, PA 19481-0524

(610) 941-0888

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.18x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.55x

Higher debt load relative to revenue than 56% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Net Margin

83rd percentile

21%

Higher net margin than 83% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2017

Asset Growth

35th percentile

-1.3%

Faster asset growth than 35% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-31%

Faster revenue growth than 4% of similar nonprofits.

2017 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,236,919

Down $16,859 (-1.3%) from 2016

Net Assets

Up

$1,017,206

Up $84,358 (+9.0%) from 2016

Liabilities

Down

$219,713

Down $101,217 (-32%) from 2016

Revenue

Down

$395,974

Down $174,173 (-31%) from 2016

Expenses

Down

$311,616

Down $161,751 (-34%) from 2016

Net Income

Down

$84,358

Down $12,422 (-13%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,067,784Liabilities 2010: $63,362Net Assets 2010: $1,004,4222010Assets 2011: $1,096,844Liabilities 2011: $74,357Net Assets 2011: $1,022,4872011Assets 2012: $1,129,807Liabilities 2012: $79,391Net Assets 2012: $1,050,4162012Assets 2013: $1,175,029Liabilities 2013: $85,225Net Assets 2013: $1,089,8042013Assets 2014: $1,125,313Liabilities 2014: $90,899Net Assets 2014: $1,034,4142014Assets 2015: $1,079,172Liabilities 2015: $243,104Net Assets 2015: $836,0682015Assets 2016: $1,253,778Liabilities 2016: $320,930Net Assets 2016: $932,8482016Assets 2017: $1,236,919Liabilities 2017: $219,713Net Assets 2017: $1,017,2062017Assets 2018: $1,213,572Liabilities 2018: $179,054Net Assets 2018: $1,034,5182018Assets 2019: $1,244,348Liabilities 2019: $135,766Net Assets 2019: $1,108,5822019Assets 2020: $1,155,633Liabilities 2020: $102,255Net Assets 2020: $1,053,3782020Assets 2021: $1,178,921Liabilities 2021: $102,045Net Assets 2021: $1,076,8762021Assets 2022: $1,195,515Liabilities 2022: $122,719Net Assets 2022: $1,072,7962022Assets 2023: $1,239,149Liabilities 2023: $122,992Net Assets 2023: $1,116,1572023Assets 2025: $1,270,697Liabilities 2025: $101,174Net Assets 2025: $1,169,5232025

Highlighted filing

2017

Assets$1,236,919
Liabilities$219,713
Net Assets$1,017,206

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $314,2222010Expenses 2011: $320,1232011Expenses 2012: $317,8862012Expenses 2013: $326,7382013Revenue 2014: $312,061Expenses 2014: $367,451Net Income 2014: -$55,3902014Revenue 2015: $318,515Expenses 2015: $516,861Net Income 2015: -$198,3462015Revenue 2016: $570,147Expenses 2016: $473,367Net Income 2016: $96,7802016Revenue 2017: $395,974Expenses 2017: $311,616Net Income 2017: $84,3582017Revenue 2018: $342,474Expenses 2018: $325,162Net Income 2018: $17,3122018Revenue 2019: $385,594Expenses 2019: $311,530Net Income 2019: $74,0642019Revenue 2020: $264,745Expenses 2020: $319,949Net Income 2020: -$55,2042020Revenue 2021: $367,043Expenses 2021: $343,545Net Income 2021: $23,4982021Revenue 2022: $521,665Expenses 2022: $525,744Net Income 2022: -$4,0792022Revenue 2023: $645,436Expenses 2023: $589,575Net Income 2023: $55,8612023Revenue 2025: $606,578Expenses 2025: $602,779Net Income 2025: $3,7992025

Highlighted filing

2017

Revenue$395,974
Expenses$311,616
Net Income$84,358
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Aug 14, 2018
Return Version
2016v3.1
Gross Receipts
$614,400
Mission and Program Overview

Mission

To promote the enjoyment of fishing for its members and stream preservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$610,135$642,032▲ $31,897
Savings and Temporary Cash Investments$287,107$378,589▲ $91,482
Cash and Non-Interest-Bearing Accounts$273,825$114,916▼ $158,909
Accounts Receivable$51,887$74,181▲ $22,294
Prepaid Expenses and Deferred Charges$29,480$25,889▼ $3,591
Inventories for Sale or Use$1,344$1,312▼ $32
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,253,778$1,236,919▼ $16,859
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$228,055$126,791▼ $101,264
Deferred Revenue$69,410$70,830▲ $1,420
Accounts Payable and Accrued Expenses$23,465$22,092▼ $1,373
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$320,930$219,713▼ $101,217
Net Assets / Fund Balance
Unrestricted Net Assets$932,848$1,017,206▲ $84,358
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$932,848$1,017,206▲ $84,358
Total Liabilities and Net Assets / Fund Balance$1,253,778$1,236,919▼ $16,859

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$150,435$469,254$619,689
Land$470,276-$524,706
Other Land Buildings$21,321$188,950$210,271
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$497,095
Investment Income
$10,492
Other Revenue
$-111,613
Change in Net Assets
$84,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$190,088
Salaries, Compensation, and Employee Benefits$121,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$101,228
All Other Expenses---$40,716
Other Expenses---$39,865
Depreciation Depletion---$36,443
Fees for Services Accounting---$21,044
Payroll Taxes---$10,300
Pension Plan Contributions---$10,000
Occupancy---$989
Total Functional Expenses$0$0$0$311,616
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Payable$126,791
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI

Q.11a-Form 990 is reviewed by key officiers(3) Q. 15b-Salaries are reviewed by key officers annually

Filing and Contact Details

Filer

Filer Name
Pohoqualine Fish Association
EIN
23-0980833
In Care Of
% WILLIAM CONRAD
Phone
6109410888
Address
c/o Condon OMeara PO Box 524, Valley Forge, PA 19481-0524

Signing Officer

Name
William Conrad
Title
Treasurer
Phone
6109410888
Signed
2018-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Conrad-treasurer
Formed
1894
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
10

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY L
Address
PO BOX 524, VALLEY FORGE, PA 19481-0524
Preparer
Steven D Flick
Phone
6107835772
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 24 - Other Expenses

Description:administrative total expenses:42465

Form 990 Part IX Line 24 - Other Expenses

Description:federal income tax provision total expenses:-1749

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IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01344
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01312
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0978
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0978
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0712634
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0610135
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0642032
IRS990/LandBldgEquipCostOrOtherBssAmt01354666
IRS990/LegalDomicileStateCd0PA
IRS990/LessRentalExpensesGrp/RealAmt09431
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE THE ENJOYMENT OF FISHING FOR ITS MEMBERS AND STREAM PRESERVATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0932848
IRS990/NetAssetsOrFundBalancesEOYAmt01017206
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt09514
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt09514
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-131576
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt011854
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt011854
IRS990/NetUnrelatedBusTxblIncmAmt09286
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0989
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0EQUIP RENTAL/MAINT
IRS990/OtherExpensesGrp/Desc1STREAM EXPENSES
IRS990/OtherExpensesGrp/Desc2CLUBHOUSE REPAIRS
IRS990/OtherExpensesGrp/Desc3REAL ESTATE TAXES
IRS990/OtherExpensesGrp/TotalAmt019139
IRS990/OtherExpensesGrp/TotalAmt121857
IRS990/OtherExpensesGrp/TotalAmt210035
IRS990/OtherExpensesGrp/TotalAmt339865
IRS990/OtherLiabilitiesGrp/BOYAmt0228055
IRS990/OtherLiabilitiesGrp/EOYAmt0126791
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt058
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18051
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt058
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18051
IRS990/OtherRevenueTotalAmt08109
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101228
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt010300
IRS990/PensionPlanContributionsGrp/TotalAmt010000
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029480
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025889
IRS990/PrincipalOfficerNm0WILLIAM CONRAD-TREASURER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FISHING FEES
IRS990/ProgramServiceRevenueGrp/Desc1LOCKER RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES AND ASSESMENTS
IRS990/ProgramServiceRevenueGrp/Desc3INITIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07215
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2414330
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt375000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07215
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2414330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt375000
IRS990/ProgSrvcAccomActy2Grp/Desc0Lodging
IRS990/ProgSrvcAccomActy3Grp/Desc0Food & Beverage
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0195449
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0262963
IRS990/PYOtherRevenueAmt0-101957
IRS990/PYProgramServiceRevenueAmt0476655
IRS990/PYRevenuesLessExpensesAmt096780
IRS990/PYSalariesCompEmpBnftPaidAmt0210404
IRS990/PYTotalExpensesAmt0473367
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0570147
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt084358
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt011854
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0287107
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0378589
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150435
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0469254
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0619689
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt0470276
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0524706
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021321
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0188950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0210271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0126791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0642032
IRS990ScheduleD/TotalLiabilityAmt0126791
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Q.11a-Form 990 is reviewed by key officiers(3) Q. 15b-Salaries are reviewed by key officers annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION:ADMINISTRATIVE TOTAL EXPENSES:42465
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION:FEDERAL INCOME TAX PROVISION TOTAL EXPENSES:-1749
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART IX LINE 24 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 PART IX LINE 24 - OTHER EXPENSES

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.10$1.17$0.61$0.60$0.00
2023Summary only. Only limited summary data is available for this year.$1.24$0.12$1.12$0.65$0.59$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.12$1.07$0.52$0.53$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.10$1.08$0.37$0.34$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.10$1.05$0.26$0.32$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.14$1.11$0.39$0.31$0.07
2018Summary only. Only limited summary data is available for this year.$1.21$0.18$1.03$0.34$0.33$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.22$1.02$0.40$0.31$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.32$0.93$0.57$0.47$0.10
2015Summary only. Only limited summary data is available for this year.$1.08$0.24$0.84$0.32$0.52$0.20
2014Detailed filing. Detailed filing data is available for this year.$1.13$0.09$1.03$0.31$0.37$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.09$1.09$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.08$1.05$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.07$1.02$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.06$1.00$0.31