Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Hammond Yacht Club Inc
EIN 35-1844910 • 501(c)7 • Hammond, IN
Profile
To create and maintain among its members and community an atmosphere of good sportmanship and carry on such other activities as may be beneficial to boating.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% 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
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Balance Sheet
Assets
Up$25,182
Up $2,901 (+13%) from 2023
Liabilities
Down$234
Down $1,101 (-82%) from 2023
Net Assets
Up$24,948
Up $4,002 (+19%) from 2023
Revenue
Down$85,807
Down $208 (-0.2%) from 2023
Expenses
Down$78,309
Down $13,466 (-15%) from 2023
Net Income
Up$7,498
Up $13,258 (+230%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $25,182
- Liabilities
- $234
- Net assets
- $24,948
- Revenue
- $85,807
- Expenses
- $78,309
- Net income
- $7,498
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $141,761
Mission and Program Overview
Mission
To create and maintain among its members and community an atmosphere of good sportmanship and carry on such other activities as may be beneficial to boating.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO CREATE AND MAINTAIN AMONG ITS MEMBERS AND COMMUNITY AN ATMOSPHERE OF GOOD SPORTMANSHIP AND CARRY ON SUCH ACTIVITIES AS MAY BE BENEFICIAL TO BOATING. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BRENDA KASCH | Commodore | PT | $0 | - | - |
| MICHELLE DAVIS | Vice Commodo | PT | $0 | - | - |
| BILLY DAVIS | Rear Commodo | - | $0 | - | - |
| BRANDON LEAK | Treasurer | PT | $0 | - | - |
| JEFF KOCHIS | Secratary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Hammond Yacht Club Inc
- EIN
- 35-1844910
- Phone
- 2196599030
- Address
- 731 CASINO CENTER DRIVE, HAMMOND, IN 46320
Signing Officer
- Name
- Michelle Davis
- Title
- Vice Commodore
- Signed
- 2025-11-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- James L Policchio & Associates Pc
- Address
- 9700 W 197TH ST STE 103, MOKENA, IL 60448-8997
- Preparer
- James L Policchio CPA
- Phone
- 7084782035
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Tip income 12,212 gaming income 5,570 other income 4,032 retail income 350 sales tax discount 40 total 22,204”
Form 990-ez, Part I, Line 16
“Expenses bank charges 140 cleaning 4,350 computer expenses 3,169 entertainment 900 gaming expenses 2,694 interest expense 4 penalties 160 licenses & permits 3,220 memberships 800 security 1,170 supplies 505 website 192 meals 281 payroll fees 790 total 18,375”
Form 990-ez, Part I, Line 20
“Book / tax depreciation difference -3,496”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 4,400 5,850 furniture/equipment 97,815 97,815 less accumulated depreciation 89,519 93,015 rounding difference 0 0 less accumulated depreciation 0 1 due from indiana 216 0 total 12,912 10,649”
Form 990-ez, Part II, Line 26
“Sales tax payable 585 234 accrued payroll taxes 750 0”
Form 990-ez, Part III
“To create and maintain among its members and community an atmosphere of good sportmanship and carry on such other activities as may be beneficial to boating.”
Raw XML Appendix123 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/BusinessName/BusinessNameLine1Txt | 0 | HAMMOND YACHT CLUB |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | HAMMOND YACHT CLUB |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2196599030 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 731 CASINO CENTER DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 731 CASINO CENTER DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HAMMOND |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46320 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 9369 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 14533 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 55954 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7498 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6110 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22281 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 25182 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 25048 |
| IRS990EZ/GrossReceiptsAmt | 0 | 141761 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 81002 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 38550 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 20946 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 24948 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 20946 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 24948 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 25919 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 10.00 |
| 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/PersonNm | 0 | BRENDA KASCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MICHELLE DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BILLY DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRANDON LEAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JEFF KOCHIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | COMMODORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | REAR COMMODO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRATARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12912 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10649 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -3496 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 18375 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 22204 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO CREATE AND MAINTAIN AMONG ITS MEMBERS AND COMMUNITY AN ATMOSPHERE OF GOOD SPORTMANSHIP AND CARRY ON SUCH OTHER ACTIVITIES AS MAY BE BENEFICIAL TO BOATING. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO CREATE AND MAINTAIN AMONG ITS MEMBERS AND COMMUNITY AN ATMOSPHERE OF GOOD SPORTMANSHIP AND CARRY ON SUCH ACTIVITIES AS MAY BE BENEFICIAL TO BOATING. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 27905 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1335 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 234 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 78309 |
| IRS990EZ/TotalRevenueAmt | 0 | 85807 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | HAMMONDYACHTCLUB.NET |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TIP INCOME 12,212 GAMING INCOME 5,570 OTHER INCOME 4,032 RETAIL INCOME 350 SALES TAX DISCOUNT 40 TOTAL 22,204 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES BANK CHARGES 140 CLEANING 4,350 COMPUTER EXPENSES 3,169 ENTERTAINMENT 900 GAMING EXPENSES 2,694 INTEREST EXPENSE 4 PENALTIES 160 LICENSES & PERMITS 3,220 MEMBERSHIPS 800 SECURITY 1,170 SUPPLIES 505 WEBSITE 192 MEALS 281 PAYROLL FEES 790 TOTAL 18,375 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOOK / TAX DEPRECIATION DIFFERENCE -3,496 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | INVENTORIES FOR SALE OR USE 4,400 5,850 FURNITURE/EQUIPMENT 97,815 97,815 LESS ACCUMULATED DEPRECIATION 89,519 93,015 ROUNDING DIFFERENCE 0 0 LESS ACCUMULATED DEPRECIATION 0 1 DUE FROM INDIANA 216 0 TOTAL 12,912 10,649 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SALES TAX PAYABLE 585 234 ACCRUED PAYROLL TAXES 750 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO CREATE AND MAINTAIN AMONG ITS MEMBERS AND COMMUNITY AN ATMOSPHERE OF GOOD SPORTMANSHIP AND CARRY ON SUCH OTHER ACTIVITIES AS MAY BE BENEFICIAL TO BOATING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE DAVIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE COMMODORE |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAMMOND YACHT CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAMM |
| ReturnHeader/Filer/EIN | 0 | 351844910 |
| ReturnHeader/Filer/PhoneNum | 0 | 2196599030 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 731 CASINO CENTER DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAMMOND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46320 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 710920015 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JAMES L POLICCHIO & ASSOCIATES PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 9700 W 197TH ST STE 103 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MOKENA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 604488997 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7084782035 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES L POLICCHIO CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T11:43:34-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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