Civic Intelligence

Atwood Yacht Club Inc

990 • Fiscal year 2013 • EIN 34-0731946

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 12, 2014

2637 Lodge Road SW44675

(330) 735-2135

Siviq Scores

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

Liabilities / Assets

60th percentile

0.40x

Higher debt load relative to assets than 60% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

90th percentile

2.33x

Higher debt load relative to revenue than 90% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Net Margin

45th percentile

0.8%

Higher net margin than 45% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

78th percentile

$39,414

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2013

Asset Growth

54th percentile

1.1%

Faster asset growth than 54% of similar nonprofits.

2013 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$2,097,930

Up $23,608 (+1.1%) from 2012

Net Assets

Up

$1,260,781

Up $2,771 (+0.2%) from 2012

Liabilities

Up

$837,149

Up $20,837 (+2.6%) from 2012

Revenue

$359,618

No earlier filing loaded for comparison.

Expenses

Down

$356,847

Down $25,930 (-6.8%) from 2012

Net Income

$2,771

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,074,322Liabilities 2012: $816,312Net Assets 2012: $1,258,0102012Assets 2013: $2,097,930Liabilities 2013: $837,149Net Assets 2013: $1,260,7812013Assets 2014: $2,141,268Liabilities 2014: $814,919Net Assets 2014: $1,326,3492014Assets 2015: $2,165,412Liabilities 2015: $784,451Net Assets 2015: $1,380,9612015Assets 2016: $2,263,879Liabilities 2016: $854,807Net Assets 2016: $1,409,0722016Assets 2017: $1,795,012Liabilities 2017: $879,005Net Assets 2017: $916,0072017Assets 2018: $1,812,101Liabilities 2018: $895,771Net Assets 2018: $916,3302018Assets 2019: $1,885,550Liabilities 2019: $920,655Net Assets 2019: $964,8952019Assets 2020: $1,809,917Liabilities 2020: $769,206Net Assets 2020: $1,040,7112020Assets 2021: $1,994,970Liabilities 2021: $874,959Net Assets 2021: $1,120,0112021Assets 2022: $2,043,674Liabilities 2022: $706,997Net Assets 2022: $1,336,6772022Assets 2023: $2,251,403Liabilities 2023: $778,975Net Assets 2023: $1,472,4282023

Highlighted filing

2013

Assets$2,097,930
Liabilities$837,149
Net Assets$1,260,781

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $382,7772012Revenue 2013: $359,618Expenses 2013: $356,847Net Income 2013: $2,7712013Revenue 2014: $445,859Expenses 2014: $380,291Net Income 2014: $65,5682014Revenue 2015: $393,417Expenses 2015: $362,732Net Income 2015: $30,6852015Revenue 2016: $407,180Expenses 2016: $379,069Net Income 2016: $28,1112016Revenue 2017: $395,980Expenses 2017: $432,449Net Income 2017: -$36,4692017Revenue 2018: $409,984Expenses 2018: $420,057Net Income 2018: -$10,0732018Revenue 2019: $505,585Expenses 2019: $457,020Net Income 2019: $48,5652019Revenue 2020: $475,985Expenses 2020: $405,685Net Income 2020: $70,3002020Revenue 2021: $637,232Expenses 2021: $557,932Net Income 2021: $79,3002021Revenue 2022: $1,080,617Expenses 2022: $859,432Net Income 2022: $221,1852022Revenue 2023: $1,035,325Expenses 2023: $899,574Net Income 2023: $135,7512023

Highlighted filing

2013

Revenue$359,618
Expenses$356,847
Net Income$2,771
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 12, 2014
Return Version
2013v3.1
Gross Receipts
$725,005
Mission and Program Overview

Mission

Yachting Club

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,701,304$1,703,091▲ $1,787
Pd in Cap Srpls Land Bldg Eqp Fund$647,548$662,684▲ $15,136
Rtn Earn Endowment Incm Other Fnds$610,462$598,097▼ $12,365
Accounts Receivable$271,170$275,693▲ $4,523
Cash and Non-Interest-Bearing Accounts$42,827$86,869▲ $44,042
Inventories for Sale or Use$19,544$20,824▲ $1,280
Prepaid Expenses and Deferred Charges$21,119$11,453▼ $9,666
Total Assets$2,074,322$2,097,930▲ $23,608
Other Assets Total$18,358--
Liabilities
Deferred Revenue$382,943$385,765▲ $2,822
Unsecured Notes Loans Payable$295,429$270,429▼ $25,000
Accounts Payable and Accrued Expenses$137,940$180,955▲ $43,015
Total Liabilities$816,312$837,149▲ $20,837
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,258,010$1,260,781▲ $2,771
Total Liabilities and Net Assets / Fund Balance$2,074,322$2,097,930▲ $23,608

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$633,357--
Equipment$549,101$10,733-
Leasehold Improvements$520,633--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ken WeegarTrustee$39,414$39,414

Board Members and Trustees

NameTitle
Byron FaircloughTrustee
Dan ZoellerTrustee
Gary JonesTrustee
Gary LinhartTrustee
James DemuthTrustee
Jeff SchmittTrustee
Kyle CourtwrightTrustee
Loren SourersTrustee
Mary PearlTrustee
Randy WellsTrustee
Steve StockerTrustee
Dennis SnyderCommodore
Norma CampbellManager
Louis YoungPast Commodore
Linda KammererRear Commodore
Tony RozlerSecretary
Paula MoyerTreasurer
Ruchard MertesV. Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$308,294
Program Service Revenue
$45,547
Investment Income
$0
Other Revenue
$5,777
Change in Net Assets
$2,771
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$301,365
Salaries, Compensation, and Employee Benefits$55,482
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,843$175,829-$186,672
Fees for Services Management-$39,414-$39,414
Other Salaries and Wages-$36,698-$36,698
Payroll Taxes-$18,784-$18,784
Interest-$18,578-$18,578
Insurance-$17,991-$17,991
Fees for Services Accounting-$11,865-$11,865
Depreciation Depletion-$4,863-$4,863
Office Expenses-$4,539-$4,539
Advertising$1,509--$1,509
Other Expenses$10,676$1,468-$1,468
Total Functional Expenses$23,028$333,819$0$356,847
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

EIN
34-0731946
Phone
3307352135

Signing Officer

Name
Paula Moyer
Title
Treasurer
Phone
3307352135
Signed
2014-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Moyer
Formed
1948
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
24
Volunteers
100

Preparer

Preparer
Curt Adams CPA
Phone
3306277000
Supplemental Narrative

Additional Explanations

Pt V, Line 3B

Form 990T Filed

Pt VI, Line 6

The Organization has approx. 325 dues paying members.

Pt VI, Line 7A

Dues paying members meet annually to elect officers and trustees.

Pt VI, Line 7B

Issues relating to changes to organisation by-laws are

Pt VI, Line 7B

voted on by dues paying members

Pt VI, Line 11B

Completed Forms 990 & 990T are presented to Treasurer

Pt VI, Line 11B

and reviewed before filing.

Pt VI, Line 19

Since this is a private yachting club, governing documents

Pt VI, Line 19

and financial information is restricted to members and banking only.

Form 990EZ, Part II, Line 24

Accounts receivable - net inventories prepaids workers comp deposit restrictec fund-rundt fund

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses deferred revenue bonds, mortgages & other notes

Form 990, Part IX, Line 24F

Service contracts 5677. 5677. Bank charges 7321. 7321. License 14347. 14347. Postage 1494. 1494. Repairs 42838. 42838. Club site lease 2065. 2065. Real estate tax 8165. 8165. Other taxes 290. 290. Telephone 4467. 4467. Utilities 50917. 50917. Cash over/short 874. 874. Other exp 4789. 4789. Blue gavel 783. 783. Decorations/flowers 1318. 1318. Docks & lockers 6212. 6212. Dues and subscription 908. 908. Board activities 2940. 2940. Refuse 1469. 1469. Employee uniforms 994. 994. Employee meals 663.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt1V. Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt2Rear Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1861
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21468
IRS990/OtherExpensesGrp/ProgramServicesAmt010676
IRS990/OtherExpensesGrp/TotalAmt010676
IRS990/OtherExpensesGrp/TotalAmt12929
IRS990/OtherExpensesGrp/TotalAmt2861
IRS990/OtherExpensesGrp/TotalAmt31468
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036698
IRS990/OtherSalariesAndWagesGrp/TotalAmt036698
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018784
IRS990/PayrollTaxesGrp/TotalAmt018784
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0647548
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0662684
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021119
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011453
IRS990/PrincipalOfficerNm0PAULA MOYER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/BusinessCd1722410
IRS990/ProgramServiceRevenueGrp/BusinessCd2721000
IRS990/ProgramServiceRevenueGrp/Desc0Docks & Lockers (net)
IRS990/ProgramServiceRevenueGrp/Desc1Social Activites
IRS990/ProgramServiceRevenueGrp/Desc2Other Income
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt042735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12705
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2107
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0303050
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0267096
IRS990/PYOtherRevenueAmt013690
IRS990/PYProgramServiceRevenueAmt070192
IRS990/PYRevenuesLessExpensesAmt04155
IRS990/PYSalariesCompEmpBnftPaidAmt0115681
IRS990/PYTotalExpensesAmt0382777
IRS990/PYTotalRevenueAmt0386932
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02771
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0610462
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0598097
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0633357
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0633357
IRS990ScheduleD/EquipmentGrp/BookValueAmt0549101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010733
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0559834
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0520633
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0520633
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01703091
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990T Filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization has approx. 325 dues paying members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues paying members meet annually to elect officers and trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Issues relating to changes to organisation by-laws are
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4voted on by dues paying members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Completed Forms 990 & 990T are presented to Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6and reviewed before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Since this is a private yachting club, governing documents
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8and financial information is restricted to members and banking only.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ACCOUNTS RECEIVABLE - NET INVENTORIES PREPAIDS WORKERS COMP DEPOSIT RESTRICTEC FUND-RUNDT FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE BONDS, MORTGAGES & OTHER NOTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SERVICE CONTRACTS 5677. 5677. BANK CHARGES 7321. 7321. LICENSE 14347. 14347. POSTAGE 1494. 1494. REPAIRS 42838. 42838. CLUB SITE LEASE 2065. 2065. REAL ESTATE TAX 8165. 8165. OTHER TAXES 290. 290. TELEPHONE 4467. 4467. UTILITIES 50917. 50917. CASH OVER/SHORT 874. 874. OTHER EXP 4789. 4789. BLUE GAVEL 783. 783. DECORATIONS/FLOWERS 1318. 1318. DOCKS & LOCKERS 6212. 6212. DUES AND SUBSCRIPTION 908. 908. BOARD ACTIVITIES 2940. 2940. REFUSE 1469. 1469. EMPLOYEE UNIFORMS 994. 994. EMPLOYEE MEALS 663.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02074322
IRS990/TotalAssetsEOYAmt02097930
IRS990/TotalAssetsGrp/BOYAmt02074322
IRS990/TotalAssetsGrp/EOYAmt02097930
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0308294
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0333819
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023028
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356847
IRS990/TotalGrossUBIAmt05777
IRS990/TotalLiabilitiesBOYAmt0816312
IRS990/TotalLiabilitiesEOYAmt0837149
IRS990/TotalLiabilitiesGrp/BOYAmt0816312
IRS990/TotalLiabilitiesGrp/EOYAmt0837149
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01258010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01260781
IRS990/TotalProgramServiceRevenueAmt045547
IRS990/TotalReportableCompFromOrgAmt039414
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt045547
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0359618
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05777
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02074322
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02097930
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0295429
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0270429
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102637 Lodge Rd
IRS990/USAddress/City0Sherrodsville
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode044675
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULA MOYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03307352135
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Atwood Yacht Club Inc
ReturnHeader/Filer/BusinessNameControlTxt0ATWO

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