Civic Intelligence

Jefferson Yacht Club

EIN 38-1712200 • 501(c)7 • St Clair Shores, MI

Profile

The organization is a social club organized and operated primarily to permit its members to join together to provide recreational or social facilities on a mutual basis and/or to furnish goods and services to its members.

24504 E Jefferson AvenueSt Clair Shores, MI 48080

jeffersonyachtclub.com

Siviq Scores

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

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-2.5%

Higher net margin than 28% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

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 2024

Asset Growth

25th percentile

-3.7%

Faster asset growth than 25% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-4.9%

Faster revenue growth than 26% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$268,072

Down $10,442 (-3.7%) from 2023

Liabilities

Up

$8,665

Up $5,509 (+175%) from 2023

Net Assets

Down

$259,407

Down $15,951 (-5.8%) from 2023

Revenue

Down

$640,214

Down $33,073 (-4.9%) from 2023

Expenses

Down

$656,165

Down $49,358 (-7.0%) from 2023

Net Income

Up

-$15,951

Up $16,285 (+51%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $732,212Liabilities 2011: $172,644Net Assets 2011: $559,5682011Assets 2012: $593,542Liabilities 2012: $102,984Net Assets 2012: $490,5582012Assets 2013: $678,863Liabilities 2013: $182,049Net Assets 2013: $496,8142013Assets 2014: $618,937Liabilities 2014: $150,952Net Assets 2014: $467,9852014Assets 2015: $632,157Liabilities 2015: $150,406Net Assets 2015: $481,7512015Assets 2016: $171,305Liabilities 2016: $84,413Net Assets 2016: $86,8922016Assets 2017: $167,845Liabilities 2017: $65,703Net Assets 2017: $102,1422017Assets 2018: $184,089Liabilities 2018: $46,091Net Assets 2018: $137,9982018Assets 2019: $208,139Liabilities 2019: $21,115Net Assets 2019: $187,0242019Assets 2020: $219,921Liabilities 2020: $941Net Assets 2020: $218,9802020Assets 2021: $244,569Liabilities 2021: $3,612Net Assets 2021: $240,9572021Assets 2022: $311,582Liabilities 2022: $3,988Net Assets 2022: $307,5942022Assets 2023: $278,514Liabilities 2023: $3,156Net Assets 2023: $275,3582023Assets 2024: $268,072Liabilities 2024: $8,665Net Assets 2024: $259,4072024

Highlighted filing

2024

Assets$268,072
Liabilities$8,665
Net Assets$259,407

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $550,5282011Expenses 2012: $759,9902012Revenue 2013: $828,102Expenses 2013: $821,844Net Income 2013: $6,2582013Revenue 2014: $588,272Expenses 2014: $617,101Net Income 2014: -$28,8292014Revenue 2015: $476,530Expenses 2015: $462,764Net Income 2015: $13,7662015Revenue 2016: $424,715Expenses 2016: $407,841Net Income 2016: $16,8742016Revenue 2017: $384,771Expenses 2017: $369,521Net Income 2017: $15,2502017Revenue 2018: $424,068Expenses 2018: $388,212Net Income 2018: $35,8562018Revenue 2019: $404,426Expenses 2019: $355,400Net Income 2019: $49,0262019Revenue 2020: $393,739Expenses 2020: $361,783Net Income 2020: $31,9562020Revenue 2021: $563,106Expenses 2021: $541,129Net Income 2021: $21,9772021Revenue 2022: $642,931Expenses 2022: $619,252Net Income 2022: $23,6792022Revenue 2023: $673,287Expenses 2023: $705,523Net Income 2023: -$32,2362023Revenue 2024: $640,214Expenses 2024: $656,165Net Income 2024: -$15,9512024

Highlighted filing

2024

Revenue$640,214
Expenses$656,165
Net Income-$15,951

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.09$2.59$6.40$6.56$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.03$2.75$6.73$7.06$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.04$3.08$6.43$6.19$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.04$2.41$5.63$5.41$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$0.01$2.19$3.94$3.62$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.21$1.87$4.04$3.55$0.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.46$1.38$4.24$3.88$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.66$1.02$3.85$3.70$0.15
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.84$0.87$4.25$4.08$0.17
2015Summary only. Only limited summary data is available for this year.$6.32$1.50$4.82$4.77$4.63$0.14
2014Summary only. Only limited summary data is available for this year.$6.19$1.51$4.68$5.88$6.17$0.29
2013Summary only. Only limited summary data is available for this year.$6.79$1.82$4.97$8.28$8.22$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.94$1.03$4.91$7.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.32$1.73$5.60$5.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 26, 2025
Return Version
2024v5.0
Gross Receipts
$651,672
Mission and Program Overview

Mission

The organization is a social club organized and operated primarily to permit its members to join together to provide recreational or social facilities on a mutual basis and/or to furnish goods and services to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$180,693$169,464▼ $11,229
Accounts Receivable$29,504$47,716▲ $18,212
Pledges and Grants Receivable$42,958$42,958→ $0
Cash and Non-Interest-Bearing Accounts$23,009$6,184▼ $16,825
Inventories for Sale or Use$2,350$1,750▼ $600
Total Assets$278,514$268,072▼ $10,442
Liabilities
Accounts Payable and Accrued Expenses$3,156$8,665▲ $5,509
Total Liabilities$3,156$8,665▲ $5,509
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$275,358$259,407▼ $15,951
Total Net Assets Fund Balance$275,358$259,407▼ $15,951
Total Liabilities and Net Assets / Fund Balance$278,514$268,072▼ $10,442

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$141,104$504,903$646,007
Land$28,360-$28,360
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adrienne BarronDirector
Barry LudvigsonDirector
Glen RossiniDirector
Michelle Sullivan-millerDirector
Nancy KunkelDirector
John MackayCommodore
Joe LefeverRear Commodo
Ken BlondellTreasurer
Sue VansteelandtVice Commodo
Revenue and Support

Revenue Composition

Contributions and Grants
$205,750
Program Service Revenue
$432,429
Investment Income
$0
Other Revenue
$2,035
All Other Contributions
$43,401
Change in Net Assets
$-15,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$374,704
Salaries, Compensation, and Employee Benefits$281,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,636$56,363-$251,999
Occupancy-$83,675-$83,675
Payroll Taxes$24,872$4,590-$29,462
Other Expenses$26,188$1,029-$27,217
Insurance$11,249$10,730-$21,979
Office Expenses$8,303$9,243-$17,546
Depreciation Depletion$8,352$6,827-$15,179
Information Technology$3,665$3,665-$7,330
Fees for Services Accounting$4,163$2,665-$6,828
Advertising-$200-$200
Fees for Services Other$111--$111
Total Functional Expenses$477,178$178,987$0$656,165
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$13,493
Gaming Direct Expenses$11,458
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Organization is made up of members.

Form 990, Page 6, Part VI, Line 7A

Members elect the governing body annually

Form 990, Page 6, Part VI, Line 7B

Members must approve any borrowing of money, loans, and changes in by-laws

Form 990, Page 6, Part VI, Line 11B

A formal meeting of the governing board was held to review the document.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Jefferson Yacht Club
EIN
38-1712200
Phone
5867730404
Address
24504 E JEFFERSON AVENUE, ST CLAIR SHORES, MI 48080

Signing Officer

Name
Ken Blondell
Title
Treasurer
Phone
5867730404
Signed
2025-10-26

Organization Details

Principal Officer
John Mackay
Formed
1957
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
41
Volunteers
35

Preparer

Firm
Healthcare Financial Management LLC
Address
PO BOX 367, UNION LAKE, MI 48387-0367
Preparer
Dawn E Wolff
Phone
2483581010
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization is a social club organized and operated primarily to permit its members to join together to provide recreational or social facilities on a mutual basis and/or to furnish goods and services to its members.

Form 990, Page 1, Part I, Line 6

Cleaning of the facilities and providing volunteer assistance whenever needed.

Form 990, Page 2, Part III, Line 4D

Restaurant activities associated with membership activities.

Raw XML Appendix335 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990ScheduleD/LandGrp/BookValueAmt028360
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt028360
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0141104
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0504903
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0646007
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A SOCIAL CLUB ORGANIZED AND OPERATED PRIMARILY TO PERMIT ITS MEMBERS TO JOIN TOGETHER TO PROVIDE RECREATIONAL OR SOCIAL FACILITIES ON A MUTUAL BASIS AND/OR TO FURNISH GOODS AND SERVICES TO ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CLEANING OF THE FACILITIES AND PROVIDING VOLUNTEER ASSISTANCE WHENEVER NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RESTAURANT ACTIVITIES ASSOCIATED WITH MEMBERSHIP ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION IS MADE UP OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS ELECT THE GOVERNING BODY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS MUST APPROVE ANY BORROWING OF MONEY, LOANS, AND CHANGES IN BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A FORMAL MEETING OF THE GOVERNING BOARD WAS HELD TO REVIEW THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0178987
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477178
IRS990/TotalFunctionalExpensesGrp/TotalAmt0656165
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt08665
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IRS990/TotalProgramServiceExpensesAmt0477178
IRS990/TotalProgramServiceRevenueAmt0432429
IRS990/TotalRevenueGrp/ExclusionAmt0434464
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0640214
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0278514
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0JEFFERSONYACHTCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEN BLONDELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05867730404
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON YACHT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0381712200
ReturnHeader/Filer/PhoneNum05867730404
ReturnHeader/Filer/USAddress/AddressLine1Txt024504 E JEFFERSON AVENUE
ReturnHeader/Filer/USAddress/CityNm0ST CLAIR SHORES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383423402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HEALTHCARE FINANCIAL MANAGEMENT LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 367
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0UNION LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0483870367
ReturnHeader/PreparerPersonGrp/PhoneNum02483581010
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAWN E WOLFF
ReturnHeader/ReturnTs02025-10-26T17:56:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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