Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Western Reserve Yacht Club
EIN 34-1365160 • 501(c)7 • Grand River, OH
Profile
To promote the sport of yachting
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Down$419,751
Down $7,828 (-1.8%) from 2024
Liabilities
Up$5,393
Up $993 (+23%) from 2024
Net Assets
Down$414,358
Down $8,821 (-2.1%) from 2024
Revenue
Up$148,618
Up $2,803 (+1.9%) from 2024
Expenses
Up$157,439
Up $11,842 (+8.1%) from 2024
Net Income
Down-$8,821
Down $9,039 (-4146%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $419,751
- Liabilities
- $5,393
- Net assets
- $414,358
- Revenue
- $148,618
- Expenses
- $157,439
- Net income
- -$8,821
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Jan 15, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $148,618
Mission and Program Overview
Mission
To promote the sport of yachting
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To promote and encourage the sport of yachting, to encourage the members to become familiar with and to adhere to the rules and laws of navigation and seamanship. | - | $157,439 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sherry Hutchins | Commodore | PT | $0 | - | - |
| Don Walton | Treasurer | PT | $0 | - | - |
| Susan Judy | Vice-Commodore | PT | $0 | - | - |
| Debbie Clark | Secretary | PT | $0 | - | - |
| Rick Hutchins | Rear Commodire | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Western Reserve Yacht Club
- EIN
- 34-1365160
- In Care Of
- % Sherry Hutchins
- Phone
- 4403549813
- Address
- P0 Box 26, Grand River, OH 44045-0026
Signing Officer
- Name
- Sherry Hutchins
- Title
- Commodore
- Phone
- 4403549813
- Signed
- 2026-01-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Joseph T Roche EA
- Address
- 20923 Trenton Circle, Leesburg, VA 20175
- Preparer
- Joseph T Roche Ea
- Phone
- 6143978968
Supplemental Narrative
Additional Explanations
Description of other revenue Part I line 8
“Description AmountVending Income 156Late Charges 275Boutique Income 696Raffle Income 254Pull Tab Income 499”
Description of other expenses Part I line 16
“Description AmountDepreciation from 4562 2,268Advertising 100Bank Charges 111Bar Expenses 3,740Licenses 150Commercial Insurance 10,146Dock Installation/Removal 4,800Donation 588Dues Expense 275Dues/Dockage Refund 1,004Flood Insurance 5,161Function Expenses 4,564Gifts & Promotions 90PO Box 72Internet 1,615Subscriptions 37Office Supplies 118Pull Tab Expenses 2,567Remote Expense 341Sales Tax 844Supplies 725Trash Removal 2,395TV Satellite 1,067Telephone 525”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearSales Tax 4,400 5,393”
Raw XML Appendix125 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Don Walton |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4403549813 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P0 Box 26 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Grand River |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 440450026 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 76006 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 72279 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2506 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -8821 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 250 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 427579 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 419751 |
| IRS990EZ/GrossReceiptsAmt | 0 | 148618 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 560 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 351573 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 347472 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 13416 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 423179 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 414358 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 423179 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 414358 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 113886 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Sherry Hutchins |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Don Walton |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Susan Judy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Debbie Clark |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Rick Hutchins |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Commodore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice-Commodore |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Rear Commodire |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 43303 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1880 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote the sport of yachting |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 130256 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To promote and encourage the sport of yachting, to encourage the members to become familiar with and to adhere to the rules and laws of navigation and seamanship. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 157439 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 4400 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5393 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 157439 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 157439 |
| IRS990EZ/TotalRevenueAmt | 0 | 148618 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountVending Income 156Late Charges 275Boutique Income 696Raffle Income 254Pull Tab Income 499 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountDepreciation from 4562 2,268Advertising 100Bank Charges 111Bar Expenses 3,740Licenses 150Commercial Insurance 10,146Dock Installation/Removal 4,800Donation 588Dues Expense 275Dues/Dockage Refund 1,004Flood Insurance 5,161Function Expenses 4,564Gifts & Promotions 90PO Box 72Internet 1,615Subscriptions 37Office Supplies 118Pull Tab Expenses 2,567Remote Expense 341Sales Tax 844Supplies 725Trash Removal 2,395TV Satellite 1,067Telephone 525 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearSales Tax 4,400 5,393 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHERRY HUTCHINS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Commodore |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4403549813 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Western Reserve Yacht Club |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 341365160 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Sherry Hutchins |
| ReturnHeader/Filer/PhoneNum | 0 | 4403549813 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P0 Box 26 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Grand River |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 440450026 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Joseph T Roche EA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20923 Trenton Circle |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Leesburg |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 20175 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6143978968 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH T ROCHE EA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-01-15T08:38:01-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.