Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
EIN 26-0847637 • 501(c)7 • Fernandina Beach, FL
Profile
To own and operate a private club for the recreation, pleasure, and benefit of its members and their families and guests.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 12.7% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Up$4,111,148
Up $334,862 (+8.9%) from 2023
Liabilities
Up$631,730
Up $445,831 (+240%) from 2023
Net Assets
Down$3,479,418
Down $110,969 (-3.1%) from 2023
Revenue
Up$976,239
Up $13,014 (+1.4%) from 2023
Expenses
Up$1,087,208
Up $145,878 (+15%) from 2023
Net Income
Down-$110,969
Down $132,864 (-607%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To own and operate a private club for the recreation, pleasure, and benefit of its members and their families and guests.
To own and operate a private club for the recreation, pleasure and benefit of club members, their families and guests.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,227,873 | $3,707,894 | ▲ $480,021 |
| Cash and Non-Interest-Bearing Accounts | $427,026 | $225,698 | ▼ $201,328 |
| Prepaid Expenses and Deferred Charges | $31,011 | $86,385 | ▲ $55,374 |
| Accounts Receivable | $52,166 | $45,222 | ▼ $6,944 |
| Inventories for Sale or Use | $34,437 | $30,064 | ▼ $4,373 |
| Intangible Assets | $3,773 | $15,885 | ▲ $12,112 |
| Total Assets | $3,776,286 | $4,111,148 | ▲ $334,862 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $0 | $455,668 | ▲ $455,668 |
| Deferred Revenue | $150,120 | $133,302 | ▼ $16,818 |
| Accounts Payable and Accrued Expenses | $35,779 | $42,760 | ▲ $6,981 |
| Total Liabilities | $185,899 | $631,730 | ▲ $445,831 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,590,387 | $3,479,418 | ▼ $110,969 |
| Total Net Assets Fund Balance | $3,590,387 | $3,479,418 | ▼ $110,969 |
| Total Liabilities and Net Assets / Fund Balance | $3,776,286 | $4,111,148 | ▲ $334,862 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,634,168 | $4,441,107 | $6,075,275 |
| Other Land Buildings | $1,686,877 | $514,774 | $2,201,651 |
| Land | $309,686 | - | $309,686 |
| Equipment | $77,163 | $160,258 | $237,421 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| John May | General Manager | FT | $124,062 | $124,062 |
| Name | Title |
|---|---|
| Steve Rieck | President |
| Bob Davenport | Vice President |
| Emil Gullia | Director |
| John Rachford | Director |
| Ron Heymann | Director |
| Beverly Crowe | Secretary |
| Greg Ott | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $600,623 |
| Salaries, Compensation, and Employee Benefits | $486,585 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $287,597 |
| Depreciation Depletion | - | - | - | $187,455 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $124,062 |
| Occupancy | - | - | - | $117,078 |
| Insurance | - | - | - | $78,557 |
| Payroll Taxes | - | - | - | $74,926 |
| Fees for Services Accounting | - | - | - | $17,300 |
| Interest | - | - | - | $12,628 |
| Fees for Services Other | - | - | - | $10,180 |
| Other Expenses | - | - | - | $6,126 |
| Travel | - | - | - | $5,929 |
| Information Technology | - | - | - | $5,602 |
| Office Expenses | - | - | - | $5,111 |
| Advertising | - | - | - | $3,955 |
| Total Functional Expenses | $0 | $0 | $0 | $1,087,208 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,981,448 |
| Expenses per Audited Statements | $1,087,208 |
| Total Expenses per Form 990 | $1,087,208 |
| Expenses Not Reported on Form 990 | $894,240 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The club has equity and non-equity members. Equity members contribute equity when joining and have an ownership interest in the club. Only residents and owners of homesites in the community may obtain an equity membership. Residents and owners of homesites in the community may not obtain a non-equity membership. Members who do not reside in or own a homesite in the community may only be non-equity members. Non-equity members do not have ownership interest and may only maintain their membership at the pleasure of the board of directors. Non-equity members may use the club facilities as allowed by the membership documents and as determined by the board.”
“The board of directors at each annual meeting shall elect, to serve for a term of one year and until their successors shall be elected, a president, vice president, treasurer and secretary, and such other officers as the board of directors may from time to time determine appropriate.”
“Certain decisions are voted on by club members.”
“The club treasurer and management review the form 990 prior to filing.”
“Governing documents, policies and financial statements are made available upon request.”
“The club has determined that there were no unrecognized tax benefits for the year ended december 31, 2024. The club files tax returns in teh us federal and state jurisdictions. Tax years that remain subject to examination by major tax jurisdictions are 2020 and forward.”
“Cost of goods sold 894,240.”
“Cost of goods sold 894,240.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35779 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 42760 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 52166 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 45222 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO OWN AND OPERATE A PRIVATE CLUB FOR THE RECREATION, PLEASURE AND BENEFIT OF CLUB MEMBERS, THEIR FAMILIES AND GUESTS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3955 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BILLY MAYO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9042614773 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 96732 BAY VIEW DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FERNANDINA BEACH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32034 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 427026 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 225698 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 124062 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 894240 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 6909 |
| IRS990/CYOtherExpensesAmt | 0 | 600623 |
| IRS990/CYOtherRevenueAmt | 0 | 157398 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 811932 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -110969 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 486585 |
| IRS990/CYTotalExpensesAmt | 0 | 1087208 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 976239 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 150120 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 133302 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 187455 |
| IRS990/Desc | 0 | TO OWN AND OPERATE A PRIVATE CLUB FOR THE RECREATION, PLEASURE AND BENEFIT OF CLUB MEMBERS, THEIR FAMILIES AND GUESTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 22 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17300 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 10180 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | STEVE RIECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BOB DAVENPORT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GREG OTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BEVERLY CROWE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RON HEYMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN RACHFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | EMIL GULLIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JOHN MAY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 124062 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | GENERAL MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1870479 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 28650 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1051348 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5602 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 34910 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 78557 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 3773 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 15885 |
| IRS990/InterestGrp/TotalAmt | 0 | 12628 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 34437 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 30064 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6909 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 6909 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5116139 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3227873 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3707894 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8824033 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO OWN AND OPERATE A PRIVATE CLUB FOR THE RECREATION, PLEASURE AND BENEFIT OF CLUB MEMBERS, THEIR FAMILIES AND GUESTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 455668 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3590387 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3479418 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 133847 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 157108 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 23261 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 24672 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3590387 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3479418 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 117078 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5111 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD AND BEVERAGE |
| IRS990/OtherExpensesGrp/Desc | 1 | FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 79646 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43754 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27302 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6126 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 290 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 290 |
| IRS990/OtherRevenueTotalAmt | 0 | 290 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 287597 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 74926 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31011 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 86385 |
| IRS990/PrincipalOfficerNm | 0 | BILLY MAYO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MARINA SLIP RENTALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBER EVENT RENTALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MARINA UTILITY FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 558720 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 178762 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 62750 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 11700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 558720 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 178762 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 62750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 11700 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 7490 |
| IRS990/PYOtherExpensesAmt | 0 | 526345 |
| IRS990/PYOtherRevenueAmt | 0 | 156430 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 799305 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 21895 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 414985 |
| IRS990/PYTotalExpensesAmt | 0 | 941330 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 963225 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -110969 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1634168 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4441107 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6075275 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 77163 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 160258 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 237421 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 894240 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1087208 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 309686 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 309686 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 894240 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1686877 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 514774 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2201651 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 894240 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 894240 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 976239 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB HAS DETERMINED THAT THERE WERE NO UNRECOGNIZED TAX BENEFITS FOR THE YEAR ENDED DECEMBER 31, 2024. THE CLUB FILES TAX RETURNS IN TEH US FEDERAL AND STATE JURISDICTIONS. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS ARE 2020 AND FORWARD. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 894,240. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD 894,240. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3707894 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1087208 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 976239 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1870479 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1981448 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB HAS EQUITY AND NON-EQUITY MEMBERS. EQUITY MEMBERS CONTRIBUTE EQUITY WHEN JOINING AND HAVE AN OWNERSHIP INTEREST IN THE CLUB. ONLY RESIDENTS AND OWNERS OF HOMESITES IN THE COMMUNITY MAY OBTAIN AN EQUITY MEMBERSHIP. RESIDENTS AND OWNERS OF HOMESITES IN THE COMMUNITY MAY NOT OBTAIN A NON-EQUITY MEMBERSHIP. MEMBERS WHO DO NOT RESIDE IN OR OWN A HOMESITE IN THE COMMUNITY MAY ONLY BE NON-EQUITY MEMBERS. NON-EQUITY MEMBERS DO NOT HAVE OWNERSHIP INTEREST AND MAY ONLY MAINTAIN THEIR MEMBERSHIP AT THE PLEASURE OF THE BOARD OF DIRECTORS. NON-EQUITY MEMBERS MAY USE THE CLUB FACILITIES AS ALLOWED BY THE MEMBERSHIP DOCUMENTS AND AS DETERMINED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS AT EACH ANNUAL MEETING SHALL ELECT, TO SERVE FOR A TERM OF ONE YEAR AND UNTIL THEIR SUCCESSORS SHALL BE ELECTED, A PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY, AND SUCH OTHER OFFICERS AS THE BOARD OF DIRECTORS MAY FROM TIME TO TIME DETERMINE APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CERTAIN DECISIONS ARE VOTED ON BY CLUB MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CLUB TREASURER AND MANAGEMENT REVIEW THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3776286 |
| IRS990/TotalAssetsEOYAmt | 0 | 4111148 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3776286 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4111148 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1087208 |
| IRS990/TotalGrossUBIAmt | 0 | 30170 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 185899 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 631730 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 185899 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 631730 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3590387 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3479418 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 811932 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 124062 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 946069 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 976239 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 30170 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3776286 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4111148 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 5929 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 96732 BAY VIEW DRIVE |
| IRS990/USAddress/CityNm | 0 | FERNANDINA BEACH |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 32034 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.OYSTERBAYYACHTCLUB.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GREG OTT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9042614773 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OYSTER BAY YACHT CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OYST |
| ReturnHeader/Filer/EIN | 0 | 260847637 |
| ReturnHeader/Filer/PhoneNum | 0 | 9042614773 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 96732 BAY VIEW DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FERNANDINA BEACH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 32034 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 590602635 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SMOAK DAVIS & NIXON LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5011 GATE PARKWAY BLDG 100 STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | JACKSONVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 322560562 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9043965831 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LORI GRAHAM |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T12:11:24-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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