Civic Intelligence

Berkeley Yacht Club

EIN 23-7060122 • 501(c)7 • Berkeley, CA

Profile

Safe boat education for approximately 300 members

1 Seawall DriveBerkeley, CA 94710

www.berkeleyyc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.04x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.06x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

27th percentile

-7.1%

Higher net margin than 27% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-5.8%

Faster asset growth than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

80th percentile

23%

Faster revenue growth than 80% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$492,486

Up $135,937 (+38%) from 2022

Liabilities

Up

$162,494

Up $148,235 (+1040%) from 2022

Net Assets

Down

$329,992

Down $12,298 (-3.6%) from 2022

Operations
Liabilities / Revenue74th percentileNet Margin27th percentile

Revenue

Up

$422,371

Up $181,002 (+75%) from 2022

Expenses

Up

$374,877

Up $116,363 (+45%) from 2022

Net Income

Up

$47,494

Up $64,639 (+377%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2020: $309,433Liabilities 2020: $8,589Net Assets 2020: $300,8442020Assets 2021: $378,344Liabilities 2021: $12,244Net Assets 2021: $366,1002021Assets 2022: $356,549Liabilities 2022: $14,259Net Assets 2022: $342,2902022Assets 2023: $492,486Liabilities 2023: $162,494Net Assets 2023: $329,9922023

Highlighted filing

2023

Assets$492,486
Liabilities$162,494
Net Assets$329,992
Open 2023 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $211,073Expenses 2020: $186,658Net Income 2020: $24,4152020Revenue 2021: $195,598Expenses 2021: $157,326Net Income 2021: $38,2722021Revenue 2022: $241,369Expenses 2022: $258,514Net Income 2022: -$17,1452022Revenue 2023: $422,371Expenses 2023: $374,877Net Income 2023: $47,4942023

Highlighted filing

2023

Revenue$422,371
Expenses$374,877
Net Income$47,494
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$492,486
Liabilities
$162,494
Net assets
$329,992
Revenue
$422,371
Expenses
$374,877
Net income
$47,494
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.92$1.62$3.30$4.22$3.75$0.47
2022Detailed filing. Detailed filing data is available for this year.$3.57$0.14$3.42$2.41$2.59$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.78$0.12$3.66$1.96$1.57$0.38
2020Detailed filing. Detailed filing data is available for this year.$3.09$0.09$3.01$2.11$1.87$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 28, 2024
Return Version
2023v5.1
Gross Receipts
$497,843
Mission and Program Overview

Mission

Safe boating education,@300 pers

Safe boat education for approximately 300 members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$112,209$265,778▲ $153,569
Savings and Temporary Cash Investments$167,550$172,367▲ $4,817
Cash and Non-Interest-Bearing Accounts$59,071$39,087▼ $19,984
Accounts Receivable$10,110$7,645▼ $2,465
Inventories for Sale or Use$7,609$7,609→ $0
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$356,549$492,486▲ $135,937
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$14,259$146,516▲ $132,257
Other Liabilities-$15,978-
Total Liabilities$14,259$162,494▲ $148,235
Net Assets / Fund Balance
Net Assets With Donor Restrictions$260,385$260,385→ $0
Net Assets Without Donor Restrictions$81,905$69,607▼ $12,298
Total Net Assets Fund Balance$342,290$329,992▼ $12,298
Total Liabilities and Net Assets / Fund Balance$356,549$492,486▲ $135,937

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$256,227$146,323$402,550
Other Land Buildings$9,551$85,935$95,486
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Suliana WainiqoloClub ManagerFT$71,223$71,223

Board Members and Trustees

NameTitle
Amanda WitherellDirector
Kimber OswaldDirector
Philip StrauseDirector
Mary GarfeinCommodore
JP CamilleFleet Captain
Ibrahim SarginPort Captain
Roger MasonRear Commodore
Judy LeeSecretary
Robin CrawfordSecretary
Evan McDonaldTreasurer
J Graeme LoweVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$199,860
Program Service Revenue
$191,757
Investment Income
$27,296
Other Revenue
$3,458
All Other Contributions
$1,100
Change in Net Assets
$47,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,470
Salaries, Compensation, and Employee Benefits$137,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$74,348
Other Salaries and Wages---$53,322
Occupancy---$46,809
All Other Expenses---$23,251
Insurance---$21,067
Other Expenses---$12,194
Payroll Taxes---$9,737
Information Technology---$5,506
Fees for Services Accounting---$4,150
Office Expenses---$2,475
Advertising---$764
Total Functional Expenses$0$0$0$374,877
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

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Security deposit$15,978
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Berkely Yacht Club is a membership organization of about 300 members.”

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

“A copy of the complete Form 990 and 990-T are provided to the treasurer prior to filing.”

Form 990, Part VI, Section B, Line 15B

“The Club manager's salary is based on a comparison of managers at comparable organizations.”

Form 990, Part VI, Section C, Line 19

“All members may access the governing instruments by way of the Club website.”

Filing and Contact Details

Filer

Filer Name
Berkeley Yacht Club
EIN
23-7060122
Phone
5108439292
Address
1 Seawall Drive, Berkeley, CA 94710

Signing Officer

Name
Evan McDonald
Title
Treasurer
Signed
2024-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evan McDonald
Formed
1939
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
9
Volunteers
75

Preparer

Firm
Eva T Holm CPA
Address
26 Jordan Avenue, San Anselmo, CA 94960
Preparer
Eva T Holm
Phone
4152970752
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Club Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt3Rear Commodore
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt09737
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Evan McDonald
IRS990/PriorPeriodAdjustmentsAmt0-34977
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Food & Beverage Sales
IRS990/ProgramServiceRevenueGrp/Desc1Late Fees
IRS990/ProgramServiceRevenueGrp/Desc2Member Rentals
IRS990/ProgramServiceRevenueGrp/Desc3Non Race Events
IRS990/ProgramServiceRevenueGrp/Desc4Race Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0129249
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11120
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214468
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323535
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt422045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0129249
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt422045
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0178474
IRS990/PYInvestmentIncomeAmt01869
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0125385
IRS990/PYOtherRevenueAmt061026
IRS990/PYRevenuesLessExpensesAmt0-17145
IRS990/PYSalariesCompEmpBnftPaidAmt0133129
IRS990/PYTotalExpensesAmt0258514
IRS990/PYTotalRevenueAmt0241369
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt047494
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt02690
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0167550
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0172367
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0256227
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0146323
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0402550
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09551
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085935
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt095486
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015978
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Security deposit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0265778
IRS990ScheduleD/TotalLiabilityAmt015978
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Berkely Yacht Club is a membership organization of about 300 members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the complete Form 990 and 990-T are provided to the treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Club manager's salary is based on a comparison of managers at comparable organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All members may access the governing instruments by way of the Club website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0356549
IRS990/TotalAssetsEOYAmt0492486
IRS990/TotalAssetsGrp/BOYAmt0356549
IRS990/TotalAssetsGrp/EOYAmt0492486
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0199860
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0374877
IRS990/TotalGrossUBIAmt02690
IRS990/TotalLiabilitiesBOYAmt014259
IRS990/TotalLiabilitiesEOYAmt0162494
IRS990/TotalLiabilitiesGrp/BOYAmt014259
IRS990/TotalLiabilitiesGrp/EOYAmt0162494
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0342290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0329992
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01340
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01340
IRS990/TotalProgramServiceRevenueAmt0191757
IRS990/TotalReportableCompFromOrgAmt071223
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219821
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02690
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0356549
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0492486
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 Seawall Drive
IRS990/USAddress/CityNm0Berkeley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094710
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.berkeleyyc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Evan McDonald
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer

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