Civic Intelligence

Orcas Island Yacht Club

EIN 23-7203210 • 501(c)7 • Eastsound, WA

Profile

To encourage yachting and to promote seamanship safety and courtesy afloat

PO Box 686Eastsound, WA 98245

oiyc.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

49th percentile

2.4%

Faster asset growth than 49% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-19%

Faster revenue growth than 10% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$733,570

Up $17,057 (+2.4%) from 2024

Liabilities

Down

$53

Down $180 (-77%) from 2024

Net Assets

Up

$733,517

Up $17,237 (+2.4%) from 2024

Operations
Liabilities / Revenue36th percentileNet Margin70th percentile

Revenue

Down

$92,432

Down $21,013 (-19%) from 2024

Expenses

Down

$79,119

Down $24,134 (-23%) from 2024

Net Income

Up

$13,313

Up $3,121 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$800K$600K$400K$200K$0Assets 2020: $613,754Liabilities 2020: $0Net Assets 2020: $613,7542020Assets 2021: $639,859Liabilities 2021: $0Net Assets 2021: $639,8592021Assets 2022: $679,797Liabilities 2022: $1,566Net Assets 2022: $678,2312022Assets 2023: $703,766Liabilities 2023: $2,302Net Assets 2023: $701,4642023Assets 2024: $716,513Liabilities 2024: $233Net Assets 2024: $716,2802024Assets 2025: $733,570Liabilities 2025: $53Net Assets 2025: $733,5172025

Highlighted filing

2025

Assets$733,570
Liabilities$53
Net Assets$733,517
Open 2025 Filing

Operations Trend

Revenue Growth10th percentile

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

$150K$100K$50K$0Revenue 2020: $58,950Expenses 2020: $44,165Net Income 2020: $14,7852020Revenue 2021: $92,997Expenses 2021: $66,892Net Income 2021: $26,1052021Revenue 2022: $127,866Expenses 2022: $89,494Net Income 2022: $38,3722022Revenue 2023: $122,916Expenses 2023: $99,683Net Income 2023: $23,2332023Revenue 2024: $113,445Expenses 2024: $103,253Net Income 2024: $10,1922024Revenue 2025: $92,432Expenses 2025: $79,119Net Income 2025: $13,3132025

Highlighted filing

2025

Revenue$92,432
Expenses$79,119
Net Income$13,313
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$733,570
Liabilities
$53
Net assets
$733,517
Revenue
$92,432
Expenses
$79,119
Net income
$13,313
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.34$0.00$7.34$0.92$0.79$0.13
2024Detailed filing. Detailed filing data is available for this year.$7.17$0.00$7.16$1.13$1.03$0.10
2023Detailed filing. Detailed filing data is available for this year.$7.04$0.02$7.01$1.23$1.00$0.23
2022Detailed filing. Detailed filing data is available for this year.$6.80$0.02$6.78$1.28$0.89$0.38
2021Detailed filing. Detailed filing data is available for this year.$6.40$0.00$6.40$0.93$0.67$0.26
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.14$0.00$6.14$0.59$0.44$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 22, 2026
Return Version
2025v4.0
Gross Receipts
$93,119
Mission and Program Overview

Mission

To encourage yachting and to promote seamanship safety and courtesy afloat

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$529,789$529,789→ $0
Savings and Temporary Cash Investments$169,475$173,752▲ $4,277
Cash and Non-Interest-Bearing Accounts$11,841$24,431▲ $12,590
Inventories for Sale or Use$5,408$5,598▲ $190
Accounts Receivable$0$0→ $0
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
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$716,513$733,570▲ $17,057
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$233$53▼ $180
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$233$53▼ $180
Net Assets / Fund Balance
Net Assets With Donor Restrictions$100,189$638,596▲ $538,407
Net Assets Without Donor Restrictions$616,091$94,921▼ $521,170
Total Net Assets Fund Balance$716,280$733,517▲ $17,237
Total Liabilities and Net Assets / Fund Balance$716,513$733,570▲ $17,057

Asset Categories

AssetBook ValueDepreciationBasis
Land$529,789--
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Bob CoeyTrustee
Jeff LehmanTrustee
Stephanie ArnoldCommodore
Michael BoeroFleet Captain Cruise
Julia SoesFleet Captain Sail
Val WoodruffMembership Secretary
Gloria EppigPast Commodore
Victor StoltzPort Captain
Natalie ZoharRear Commodore
Robin LassenRecording Secretary
Jim HeidellTreasurer
Jennifer WalshVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$56,526
Program Service Revenue
$34,512
Investment Income
$1,297
Other Revenue
$97
All Other Contributions
$892
Change in Net Assets
$13,313
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,119
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$24,200$0$0$24,200
Insurance$0$13,709$0$13,709
Occupancy$0$4,051$0$4,051
All Other Expenses$0$0$0$3,021
Office Expenses$0$2,060$0$2,060
Total Functional Expenses$27,200$48,898$0$79,119
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
Lobbying activity
No
Subject to proxy tax
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
Washington State Sales Tax Payable$53
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 1

“there are no differences in voting rights. Any decisions made in an executive of other committee is brought back to the whole Board of Directors for consideration”

Part VI Line 11

“| Explanation:| The draft 990 Form was provided to the officers for review prior to the March 2026 meeting and noted for review at the March Board meeting”

Part VIII Line 11

“| Explanation:| Use of club parking and shower facilities”

Filing and Contact Details

Filer

Filer Name
Orcas Island Yacht Club
EIN
23-7203210
Phone
3603765677
Address
PO BOX 686, Eastsound, WA 98245

Signing Officer

Name
James Heidell
Title
Treasurer
Phone
3035890200
Signed
2026-03-22

Organization Details

Principal Officer
Jennifer Walsh
Formed
1956
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
65
Supplemental Narrative

Additional Explanations

Part XI, Line 9

“| Description:, Explanation:, Amount:| Difference between stores cost and stores valuation in asset summary, OIYC Stores, $3924|”

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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/GoverningBodyVotingMembersCnt012
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt093119
IRS990/GrossReceiptsForPublicUseAmt0242
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
IRS990/GrossSalesOfInventoryAmt0687
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InitiationFeesAndCapContriAmt03179
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt013709
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt013709
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05408
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05598
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01297
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
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/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0529789
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0529789
IRS990/LandBldgEquipCostOrOtherBssAmt0529789
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt055634
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0TO ENCOURAGE YACHTING AND TO PROMOTE SEAMANSHIP SAFETY AND COURTESY AFLOAT
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0716280
IRS990/NetAssetsOrFundBalancesEOYAmt0733517
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0616091
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt094921
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04051
IRS990/OccupancyGrp/ProgramServicesAmt00
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IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02060
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt02060
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt03924
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Buildings, Grounds, Facilities Maintenance
IRS990/OtherExpensesGrp/Desc1Real Estate Taxes
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Program Activites
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011399
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt113831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23848
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03000
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt324200
IRS990/OtherExpensesGrp/TotalAmt014399

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