Civic Intelligence

A or B Rowing Club Inc

990 • Fiscal year 2015 • EIN 47-4656552

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

Organization ProfileWWW.INTREPIDROWINGCLUB.COM
PO Box 3058Stuart, FL 34995-3058

(888) 447-7614

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.85x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

99th percentile

5.31x

Higher debt load relative to revenue than 99% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet
Liabilities / Assets93rd percentile

Assets

$156,605

No earlier filing loaded for comparison.

Net Assets

$23,269

No earlier filing loaded for comparison.

Liabilities

$133,336

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin98th percentile

Revenue

$25,120

No earlier filing loaded for comparison.

Expenses

$1,851

No earlier filing loaded for comparison.

Net Income

$23,269

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2015: $156,605Liabilities 2015: $133,336Net Assets 2015: $23,2692015Assets 2016: $169,793Liabilities 2016: $112,537Net Assets 2016: $57,2562016

Highlighted filing

2015

Assets$156,605
Liabilities$133,336
Net Assets$23,269
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2015: $25,120Expenses 2015: $1,851Net Income 2015: $23,2692015Revenue 2016: $120,948Expenses 2016: $86,961Net Income 2016: $33,9872016

Highlighted filing

2015

Revenue$25,120
Expenses$1,851
Net Income$23,269
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$25,120
Mission and Program Overview

Mission

Support of youth in our immediate geographic area in the sport of rowing.

Youth rowing club consisting of middle school and high school young men and women from the seventh grade through the twelve grade.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$144,975-
Cash and Non-Interest-Bearing Accounts-$11,630-
Total Assets$0$156,605▲ $156,605
Liabilities
Unsecured Notes Loans Payable-$133,336-
Total Liabilities$0$133,336▲ $133,336
Net Assets / Fund Balance
Unrestricted Net Assets-$23,269-
Total Net Assets Fund Balance$0$23,269▲ $23,269
Total Liabilities and Net Assets / Fund Balance$0$156,605▲ $156,605

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$144,975-$144,975
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
John T AllenPresident
Bruce SwabbTreasurer
Linda Merk-gouldVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$25,120
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$7,420
Change in Net Assets
$23,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,851
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
Insurance-$966-$966
Fees for Services Other-$885-$885
Total Functional Expenses$0$1,851$0$1,851
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
Lobbying 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 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
A or B Rowing Club Inc
EIN
47-4656552
Phone
8884477614
Address
PO BOX 3058, STUART, FL 34995-3058
Doing Business As
Intrepid Rowing Club

Signing Officer

Name
John T Allen
Title
President
Phone
8884477614
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John T Allen
Formed
2015
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Eric H Berkowitz Pa
Address
616 SE DIXIE HWY, STUART, FL 34994-3049
Preparer
Eric H Berkowitz CPA
Phone
7722837404
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Business registration fees 0 885 0”

Raw XML Appendix232 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0YOUTH ROWING CLUB CONSISTING OF MIDDLE SCHOOL AND HIGH SCHOOL YOUNG MEN AND WOMEN FROM THE SEVENTH GRADE THROUGH THE TWELVE GRADE.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt07420
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0ERIC H BERKOWITZ
IRS990/BooksInCareOfDetail/PhoneNum08884477614
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 3058
IRS990/BooksInCareOfDetail/USAddress/CityNm0STUART
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0349953058
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/EOYAmt011630
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IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt025120
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01851
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt023269
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01851
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt025120
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SUPPORT OF YOUTH IN OUR IMMEDIATE GEOGRAPHIC AREA IN THE SPORT OF ROWING.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0INTREPID ROWING CLUB
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0885
IRS990/FeesForServicesOtherGrp/TotalAmt0885
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN T ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm1LINDA MERK-GOULD
IRS990/Form990PartVIISectionAGrp/PersonNm2BRUCE SWABB
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02015
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt025120
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0966
IRS990/InsuranceGrp/TotalAmt0966
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0144975
IRS990/LandBldgEquipCostOrOtherBssAmt0144975
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt017700
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SUPPORT OF YOUTH IN OUR IMMEDIATE GEOGRAPHIC AREA IN THE SPORT OF ROWING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt023269
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN T ALLEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt023269
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt025120
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt025120
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt025120
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt025120
IRS990ScheduleA/Total509Grp/TotalAmt025120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt025120
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt025120
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0144975
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0144975
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0144975
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUSINESS REGISTRATION FEES 0 885 0
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 IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0156605
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0156605
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025120
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01851
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01851
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0133336
IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156605
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/EOYAmt023269
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0133336
IRS990/USAddress/AddressLine1Txt0PO BOX 3058
IRS990/USAddress/CityNm0STUART
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034995
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.INTREPIDROWINGCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN T ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08884477614
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A OR B ROWING CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0AORB
ReturnHeader/Filer/EIN0474656552
ReturnHeader/Filer/PhoneNum08884477614
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3058
ReturnHeader/Filer/USAddress/CityNm0STUART
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd0349953058
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472752099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERIC H BERKOWITZ PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0616 SE DIXIE HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STUART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0349943049
ReturnHeader/PreparerPersonGrp/PhoneNum07722837404
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC H BERKOWITZ CPA
ReturnHeader/ReturnTs02016-11-15T10:14:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$156,605
Liabilities
$133,336
Net assets
$23,269
Revenue
$25,120
Expenses
$1,851
Net income
$23,269
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$1.70$1.13$0.57$1.21$0.87$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.57$1.33$0.23$0.25$0.02$0.23