Civic Intelligence

Homer Smiths Docks and Marina Club Inc

990 • Fiscal year 2023 • EIN 47-4441740

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization ProfileN/A
101 Cedar StreetBeaufort, NC 28516

(252) 728-2944

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Net Margin

47th percentile

1.4%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2023 filings • 501(c)7 • <$500k nonprofits • Source year 2023

Asset Growth

47th percentile

0.2%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

88th percentile

51%

Faster revenue growth than 88% of similar nonprofits.

2023 filings • 501(c)7 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$5,420

Up $11 (+0.2%) from 2022

Net Assets

Up

$5,420

Up $11 (+0.2%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin47th percentile

Revenue

Up

$296,132

Up $99,983 (+51%) from 2022

Expenses

Up

$292,122

Up $98,146 (+51%) from 2022

Net Income

Up

$4,010

Up $1,837 (+85%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$30K$20K$10K$0Assets 2022: $5,409Net Assets 2022: $5,4092022Assets 2023: $5,420Liabilities 2023: $0Net Assets 2023: $5,4202023Assets 2024: $22,701Liabilities 2024: $0Net Assets 2024: $22,7012024

Highlighted filing

2023

Assets$5,420
Liabilities$0
Net Assets$5,420
Open 2023 Filing

Operations Trend

Revenue Growth88th percentile

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

$400K$300K$200K$100K$0Revenue 2022: $196,149Expenses 2022: $193,976Net Income 2022: $2,1732022Revenue 2023: $296,132Expenses 2023: $292,122Net Income 2023: $4,0102023Revenue 2024: $367,914Expenses 2024: $350,633Net Income 2024: $17,2812024

Highlighted filing

2023

Revenue$296,132
Expenses$292,122
Net Income$4,010
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$296,132
Mission and Program Overview

Mission

To provide first class wet slips and boat lift slips to the boating community of beaufort north carolina

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$236$5,420▲ $5,184
Accounts Receivable$1,173--
Total Assets$1,409$5,420▲ $4,011
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,409$5,420▲ $4,011
Total Net Assets Fund Balance$1,409$5,420▲ $4,011
Total Liabilities and Net Assets / Fund Balance$1,409$5,420▲ $4,011
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
Tony M FrostPresident
Tony M Frost JrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$296,132
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$292,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$291,122
Fees for Services Accounting---$1,000
Total Functional Expenses$0$0$0$292,122
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Homer Smiths Docks
EIN
47-4441740
Phone
2527282944
Address
101 CEDAR STREET, BEAUFORT, NC 28516

Signing Officer

Name
Tony M Frost Jr
Title
Secretary
Phone
2527282944
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony M Frost
Formed
2015
Legal Domicile
Nc
Voting Board Members
172
Independent Board Members
172
Employees
0

Preparer

Firm
JONES BRADY & COMPANY CPA'S
Address
PO BOX 14954, GREENSBORO, NC 27415-4954
Preparer
David C Jones
Phone
3362745460
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“ROUNDING 1”

Raw XML Appendix215 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
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IRS990/AccountsReceivableGrp/BOYAmt01173
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE FIRST CLASS WET SLIPS AND BOAT LIFT SLIPS TO THE BOATING COMMUNITY OF BEAUFORT NORTH CAROLINA
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0TONY M FROST JR
IRS990/BooksInCareOfDetail/PhoneNum02527282944
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0101 CEDAR STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEAUFORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd028516
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IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0292122
IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt04010
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0292122
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO MANAGE THE MEMBER'S BOAT SLIPS AND LIFTS, AND PROVIDE DOCK MAINTENANCE AND GROUNDS KEEPING. THE CLUB OPERATES IN A MANNER SIMILAR TO A HOMEOWNERS' ASSOCIATION. INCOME COLLECTED IS IN THE FORM OF DUES FROM MEMBERS (OWNERS OF THE CLUB). DUES PAID TO THE CLUB PROVIDE INSURANCE PROTECTION FOR THE PROPERTY AND EQUIPMENT, UTILITIES, GROUNDS KEEPING, PREVENTIVE MAINTENANCE, MANAGEMENT OPERATIONS & OTHER SERVICES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt01000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0TONY M FROST
IRS990/Form990PartVIISectionAGrp/PersonNm1TONY M FROST JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt0172
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0296132
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt0172
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE FIRST CLASS WET SLIPS AND BOAT LIFT SLIPS TO THE BOATING COMMUNITY OF BEAUFORT NORTH CAROLINA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01409
IRS990/NetAssetsOrFundBalancesEOYAmt05420
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01409
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05420
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0291122
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt01
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TONY M FROST
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0296132
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0296132
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0193976
IRS990/PYProgramServiceRevenueAmt0196149
IRS990/PYRevenuesLessExpensesAmt02173
IRS990/PYTotalExpensesAmt0193976
IRS990/PYTotalRevenueAmt0196149
IRS990/ReconcilationRevenueExpnssAmt04010
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01409
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IRS990/TotalAssetsGrp/BOYAmt01409
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0106 BALL PARK ROAD
IRS990/USAddress/CityNm0INDIAN BEACH
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028512
IRS990/VotingMembersGoverningBodyCnt0172
IRS990/VotingMembersIndependentCnt0172
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TONY M FROST JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02527282944
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HOMER SMITHS DOCKS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND MARINA CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0HOME
ReturnHeader/Filer/EIN0474441740
ReturnHeader/Filer/PhoneNum02527282944
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 CEDAR STREET
ReturnHeader/Filer/USAddress/CityNm0BEAUFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028516
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561720184
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES BRADY & COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 14954
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0274154954
ReturnHeader/PreparerPersonGrp/PhoneNum03362745460
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID C JONES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T23:08:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TONY M
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FROST JR
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,420
Liabilities
$0
Net assets
$5,420
Revenue
$296,132
Expenses
$292,122
Net income
$4,010
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$3.68$3.51$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$2.96$2.92$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.05$1.96$1.94$0.02