Civic Intelligence

Pewaukee Yacht Club Inc

990 • Fiscal year 2014 • EIN 39-1017859

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 20, 2015

PO Box 101Pewaukee, WI 53072

(262) 544-2000

Siviq Scores

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

Liabilities / Assets

46th percentile

0.06x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.18x

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

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

86th percentile

27%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

26th percentile

-3.1%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

40th percentile

-0.5%

Faster revenue growth than 40% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$663,473

Down $21,447 (-3.1%) from 2013

Net Assets

Up

$624,509

Up $57,150 (+10%) from 2013

Liabilities

Down

$38,964

Down $78,597 (-67%) from 2013

Revenue

Down

$213,438

Down $1,139 (-0.5%) from 2013

Expenses

Down

$156,288

Down $34,456 (-18%) from 2013

Net Income

Up

$57,150

Up $33,317 (+140%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $532,731Liabilities 2010: $34,013Net Assets 2010: $498,7182010Assets 2011: $775,630Liabilities 2011: $266,889Net Assets 2011: $508,7412011Assets 2012: $734,041Liabilities 2012: $190,515Net Assets 2012: $543,5262012Assets 2013: $684,920Liabilities 2013: $117,561Net Assets 2013: $567,3592013Assets 2014: $663,473Liabilities 2014: $38,964Net Assets 2014: $624,5092014Assets 2015: $776,287Liabilities 2015: $45,633Net Assets 2015: $730,6542015Assets 2016: $811,901Liabilities 2016: $56,698Net Assets 2016: $755,2032016Assets 2017: $786,677Liabilities 2017: $20,668Net Assets 2017: $766,0092017Assets 2018: $804,836Liabilities 2018: $8,848Net Assets 2018: $795,9882018Assets 2019: $817,037Liabilities 2019: $18,174Net Assets 2019: $798,8632019Assets 2020: $816,681Liabilities 2020: $23,578Net Assets 2020: $793,1032020Assets 2021: $1,084,888Liabilities 2021: $21,466Net Assets 2021: $1,063,4222021Assets 2022: $1,103,114Liabilities 2022: $18,030Net Assets 2022: $1,085,0842022Assets 2023: $1,159,253Liabilities 2023: $11,771Net Assets 2023: $1,147,4822023Assets 2024: $1,257,652Liabilities 2024: $4,134Net Assets 2024: $1,253,5182024Assets 2025: $1,228,238Liabilities 2025: $7,177Net Assets 2025: $1,221,0612025

Highlighted filing

2014

Assets$663,473
Liabilities$38,964
Net Assets$624,509

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $179,2132010Expenses 2011: $174,6132011Revenue 2012: $225,950Expenses 2012: $191,165Net Income 2012: $34,7852012Revenue 2013: $214,577Expenses 2013: $190,744Net Income 2013: $23,8332013Revenue 2014: $213,438Expenses 2014: $156,288Net Income 2014: $57,1502014Revenue 2015: $302,837Expenses 2015: $196,517Net Income 2015: $106,3202015Revenue 2016: $221,979Expenses 2016: $197,430Net Income 2016: $24,5492016Revenue 2017: $226,022Expenses 2017: $215,216Net Income 2017: $10,8062017Revenue 2018: $261,887Expenses 2018: $231,908Net Income 2018: $29,9792018Revenue 2019: $233,426Expenses 2019: $230,551Net Income 2019: $2,8752019Revenue 2020: $224,647Expenses 2020: $230,407Net Income 2020: -$5,7602020Revenue 2021: $555,488Expenses 2021: $285,169Net Income 2021: $270,3192021Revenue 2022: $313,685Expenses 2022: $292,023Net Income 2022: $21,6622022Revenue 2023: $362,459Expenses 2023: $300,061Net Income 2023: $62,3982023Revenue 2024: $375,509Expenses 2024: $269,473Net Income 2024: $106,0362024Revenue 2025: $312,651Expenses 2025: $341,978Net Income 2025: -$29,3272025

Highlighted filing

2014

Revenue$213,438
Expenses$156,288
Net Income$57,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 20, 2015
Return Version
2014v5.0
Gross Receipts
$346,656
Mission and Program Overview

Mission

Promoting inland lake scow racing on pewaukee lake while fostering safe use of pewaukee lake for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$567,359$624,509▲ $57,150
Land, Buildings, and Equipment, Net$580,514$588,824▲ $8,310
Cash and Non-Interest-Bearing Accounts$20,264$32,295▲ $12,031
Inventories for Sale or Use$12,067$16,234▲ $4,167
Prepaid Expenses and Deferred Charges$11,345$11,553▲ $208
Savings and Temporary Cash Investments$59,973$10,027▼ $49,946
Accounts Receivable$736$4,540▲ $3,804
Total Assets$684,920$663,473▼ $21,447
Other Assets Total$21--
Liabilities
Accounts Payable and Accrued Expenses$22,822$21,111▼ $1,711
Other Liabilities$94,739$17,853▼ $76,886
Total Liabilities$117,561$38,964▼ $78,597
Net Assets / Fund Balance
Total Net Assets Fund Balance$567,359$624,509▲ $57,150
Total Liabilities and Net Assets / Fund Balance$684,920$663,473▼ $21,447

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$223,791$678,172$901,963
Land$333,607-$333,607
Buildings$23,120$8,052$31,172
Leasehold Improvements$7,144$2,868$10,012
Equipment$1,162$596$1,758
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill BurnsDirector
Chris AllenDirector
Chris LieberDirector
Dave DeckerDirector
Heidi WilkinsonDirector
Joe BarkerDirector
Patty GalanteDirector
Tobin TornehlDirector
Bob SchiebleCommodore
Sunny DriscollSecretary
Mark KultgenTreasurer
Joby BolandVice Commodo
Revenue and Support

Revenue Composition

Contributions and Grants
$7,771
Program Service Revenue
$137,865
Investment Income
$2,303
Other Revenue
$65,499
All Other Contributions
$7,771
Change in Net Assets
$57,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,733
Salaries, Compensation, and Employee Benefits$35,455
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$38,418
Other Salaries and Wages---$30,416
Fees for Services Accounting---$25,402
Insurance---$18,992
Depreciation Depletion---$16,663
Office Expenses---$10,681
Payroll Taxes---$5,039
Other Expenses---$1,205
Interest---$1,034
Fees for Services Other---$944
Information Technology---$645
Advertising---$100
Grants to Domestic Orgs---$100
All Other Expenses---$-12,544
Total Functional Expenses$0$0$0$156,288
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$59,492
Fundraising Direct Expenses$52,123
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Regattas$26,063$26,063$22,194$3,869
Social Events$19,125$19,125$14,201$4,924
Total Events$59,492$59,492$52,123$7,369
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Income$17,853
Note Payable - Bank-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 7A

Members participate in an election to elect the board of directors.

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

Some decisions of the board are subject to the approval of the members as outlined in the by-laws.

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

The treasurer reviews the return before filing.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pewaukee Yacht Club
EIN
39-1017859
Phone
2625442000
Address
PO BOX 101, PEWAUKEE, WI 53072

Signing Officer

Name
Mark Kultgen
Title
Treasurer
Phone
2625442000
Signed
2015-03-20

Organization Details

Voting Board Members
12
Independent Board Members
0
Employees
16
Volunteers
150

Preparer

Firm
Andaloro Smith & Krueger Llp
Address
N19 W24400 RIVERWOOD DR SUITE 200, WAUKESHA, WI 53188
Preparer
Michael a Andaloro
Phone
2625442000
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -232

Form 990, Part XI, Line 9

Book/tax diff sale of assets 232

Raw XML Appendix377 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/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0624509
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059973
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010027
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt023120
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08052
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031172
IRS990ScheduleD/EquipmentGrp/BookValueAmt01162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01758
IRS990ScheduleD/LandGrp/BookValueAmt0333607
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0333607
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07144
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02868
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt010012
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0223791
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0678172
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0901963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED INCOME
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE - BANK
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0588824
IRS990ScheduleD/TotalLiabilityAmt017853
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt052123
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0REGATTAS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SOCIAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt026063
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt019125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt014304
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt059492
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt026063
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt019125
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt014304
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt059492
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07369
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt015728
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt052123
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022194
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt014201
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PARTICIPATE IN AN ELECTION TO ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOME DECISIONS OF THE BOARD ARE SUBJECT TO THE APPROVAL OF THE MEMBERS AS OUTLINED IN THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -232
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK/TAX DIFF SALE OF ASSETS 232
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0684920
IRS990/TotalAssetsEOYAmt0663473
IRS990/TotalAssetsGrp/BOYAmt0684920
IRS990/TotalAssetsGrp/EOYAmt0663473
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07771
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0156288
IRS990/TotalGrossUBIAmt01057
IRS990/TotalLiabilitiesBOYAmt0117561
IRS990/TotalLiabilitiesEOYAmt038964
IRS990/TotalLiabilitiesGrp/BOYAmt0117561
IRS990/TotalLiabilitiesGrp/EOYAmt038964
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0567359
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0624509
IRS990/TotalProgramServiceRevenueAmt0137865
IRS990/TotalRevenueGrp/ExclusionAmt08653
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0187164
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0213438
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01057
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0684920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0663473
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTP://SAILINGSOURCE.COM/PYC/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KULTGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02625442000
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PEWAUKEE YACHT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0PEWA
ReturnHeader/Filer/EIN0391017859
ReturnHeader/Filer/PhoneNum02625442000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 101
ReturnHeader/Filer/USAddress/CityNm0PEWAUKEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053072
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391557315
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDALORO SMITH & KRUEGER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0N19 W24400 RIVERWOOD DR SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WAUKESHA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053188
ReturnHeader/PreparerPersonGrp/PhoneNum02625442000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A ANDALORO
ReturnHeader/ReturnTs02015-03-30T15:56:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.22$0.31$0.34$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.25$0.38$0.27$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.01$1.15$0.36$0.30$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.02$1.09$0.31$0.29$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.02$1.06$0.56$0.29$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.02$0.79$0.22$0.23$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.02$0.80$0.23$0.23$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.80$0.26$0.23$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.02$0.77$0.23$0.22$0.01
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.81$0.06$0.76$0.22$0.20$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.05$0.73$0.30$0.20$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$0.21$0.16$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.68$0.12$0.57$0.21$0.19$0.02
2012Summary only. Only limited summary data is available for this year.$0.73$0.19$0.54$0.23$0.19$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.27$0.51$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.03$0.50$0.18
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • $500k-$1M nonprofits