Civic Intelligence

Three Chopt Recreation Club

990 • Fiscal year 2017 • EIN 54-0644336

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

2100 Skipwith RoadHenrico, VA 23294

(804) 273-6622

Siviq Scores

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

Liabilities / Assets

98th percentile

1.58x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.85x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$18,727

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-8.0%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

60th percentile

5.0%

Faster revenue growth than 60% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$411,256

Down $35,996 (-8.0%) from 2016

Net Assets

Up

-$238,601

Up $12,631 (+5.0%) from 2016

Liabilities

Down

$649,857

Down $48,627 (-7.0%) from 2016

Revenue

Up

$352,023

Up $16,873 (+5.0%) from 2016

Expenses

Down

$353,792

Down $6,745 (-1.9%) from 2016

Net Income

Up

-$1,769

Up $23,618 (+93%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $784,796Liabilities 2011: $644,076Net Assets 2011: $140,7202011Assets 2012: $769,085Liabilities 2012: $723,621Net Assets 2012: $45,4642012Assets 2013: $631,012Liabilities 2013: $699,768Net Assets 2013: -$68,7562013Assets 2014: $557,373Liabilities 2014: $674,367Net Assets 2014: -$116,9942014Assets 2015: $486,272Liabilities 2015: $665,807Net Assets 2015: -$179,5352015Assets 2016: $447,252Liabilities 2016: $698,484Net Assets 2016: -$251,2322016Assets 2017: $411,256Liabilities 2017: $649,857Net Assets 2017: -$238,6012017Assets 2018: $347,490Liabilities 2018: $617,220Net Assets 2018: -$269,7302018Assets 2019: $220,438Liabilities 2019: $501,988Net Assets 2019: -$281,5502019Assets 2020: $231,050Liabilities 2020: $572,837Net Assets 2020: -$341,7872020Assets 2021: $312,881Liabilities 2021: $534,307Net Assets 2021: -$221,4262021Assets 2022: $346,758Liabilities 2022: $490,762Net Assets 2022: -$144,0042022Assets 2023: $382,301Liabilities 2023: $478,160Net Assets 2023: -$95,8592023Assets 2024: $463,105Liabilities 2024: $454,795Net Assets 2024: $8,3102024

Highlighted filing

2017

Assets$411,256
Liabilities$649,857
Net Assets-$238,601

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $360,033Expenses 2011: $455,604Net Income 2011: -$95,5712011Expenses 2012: $476,7682012Revenue 2013: $347,331Expenses 2013: $461,641Net Income 2013: -$114,3102013Revenue 2014: $382,945Expenses 2014: $431,134Net Income 2014: -$48,1892014Revenue 2015: $362,988Expenses 2015: $425,062Net Income 2015: -$62,0742015Revenue 2016: $335,150Expenses 2016: $360,537Net Income 2016: -$25,3872016Revenue 2017: $352,023Expenses 2017: $353,792Net Income 2017: -$1,7692017Revenue 2018: $299,890Expenses 2018: $331,019Net Income 2018: -$31,1292018Revenue 2019: $365,067Expenses 2019: $352,640Net Income 2019: $12,4272019Revenue 2020: $289,448Expenses 2020: $342,458Net Income 2020: -$53,0102020Revenue 2021: $514,666Expenses 2021: $394,305Net Income 2021: $120,3612021Revenue 2022: $456,954Expenses 2022: $379,582Net Income 2022: $77,3722022Revenue 2023: $441,095Expenses 2023: $388,750Net Income 2023: $52,3452023Revenue 2024: $535,047Expenses 2024: $419,243Net Income 2024: $115,8042024

Highlighted filing

2017

Revenue$352,023
Expenses$353,792
Net Income-$1,769
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.2
Gross Receipts
$366,878
Mission and Program Overview

Mission

Swim and racket club that provides pools, tennis, volleyball and basket ball courts, a picnic area for lessons and recreational and competitive activities for 500 plus families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$397,939$365,958▼ $31,981
Cash and Non-Interest-Bearing Accounts$27,725$44,725▲ $17,000
Savings and Temporary Cash Investments$21,579$566▼ $21,013
Prepaid Expenses and Deferred Charges$9$7▼ $2
Pd in Cap Srpls Land Bldg Eqp Fund$-62,074$-62,074→ $0
Cap Stk Tr Prin Current Funds$-189,158$-176,527▲ $12,631
Total Assets$447,252$411,256▼ $35,996
Liabilities
Mortgage Notes Payable Secured by Investment Property$698,484$649,857▼ $48,627
Total Liabilities$698,484$649,857▼ $48,627
Net Assets / Fund Balance
Total Net Assets Fund Balance$-251,232$-238,601▲ $12,631
Total Liabilities and Net Assets / Fund Balance$447,252$411,256▼ $35,996

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$107,440$1,488,619$1,596,059
Buildings$165,953$251,957$417,910
Equipment$6,051$198,310$204,361
Land$86,514-$86,514
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donna BoykinSecretarytreasurerPT$18,727$18,727

Board Members and Trustees

NameTitle
Adam SheldonDirector
Anne ScarceDirector
Beth ParrishDirector
Brian EzzelleDirector
Eric BleecherDirector
Felicia ShooleyDirector
Heather CaseDirector
Jane PelusoDirector
Jp DigiacomoDirector
Rachel PustilnikDirector
Randy ColemanDirector
Robin YoungDirector
Wesley MullinsDirector
Younga JonesDirector
Anne Van LentenDirectorofficer
Brandon TuttleDirectorofficer
Jeff FranciscoDirectorofficer
Robert GriffinDirectorofficer
Terri LancasterDirectorofficer
Becky GoshornOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$269,941
Program Service Revenue
$80,026
Investment Income
$0
Other Revenue
$2,056
Change in Net Assets
$-1,769
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$192,796
Other Expenses$160,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,254$96,234-$159,488
Depreciation Depletion-$45,098-$45,098
Occupancy-$36,582-$36,582
Interest-$31,568-$31,568
Current Officers, Directors, Trustees, and Key Employees-$18,784-$18,784
Insurance-$16,007-$16,007
Payroll Taxes$5,021$9,503-$14,524
Office Expenses-$3,563-$3,563
Other Expenses$5,673$2,837-$2,837
Fees for Services Accounting-$800-$800
Fees for Services Legal-$170-$170
Total Functional Expenses$92,646$261,146$0$353,792
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Organization is a member organization

Member election for additional members Part VI line 7A

Members can elect board members and officers

Form 990 governing body review Part VI line 11

Form 990 is completed by an external cpa and reviewed by the secretary/treasurer

Other officer or key employee compensation Part VI line 15B

Compensation for all employees are considered at budget time and are typically increased a small percentage yearly. New employees generally start at a base rate.

Governing documents etc available to public Part VI line 19

Documents are available to the public on request

Filing and Contact Details

Filer

Filer Name
Three Chopt Recreation Club
EIN
54-0644336
Address
2100 SKIPWITH ROAD, HENRICO, VA 23294

Signing Officer

Name
Donna Boykin
Title
Secretarytreasu
Phone
8042707951
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
Va
Voting Board Members
21
Independent Board Members
21
Employees
55
Volunteers
200

Preparer

Firm
Compass CPAs of Virginia
Address
9201 Arboretum Parkwy St 140, Richmond, VA 23236
Preparer
Judy Nester
Phone
8043776952
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOROFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19SECRETARYTREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt20OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01959
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt021
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0366878
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossSalesOfInventoryAmt016911
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt021
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt022754
IRS990/InsuranceGrp/ManagementAndGeneralAmt016007
IRS990/InsuranceGrp/TotalAmt016007
IRS990/InterestGrp/ManagementAndGeneralAmt031568
IRS990/InterestGrp/TotalAmt031568
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01938886
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0397939
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0365958
IRS990/LandBldgEquipCostOrOtherBssAmt02304844
IRS990/LegalDomicileStateCd0VA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0269941
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SWIM AND RACKET CLUB THAT PROVIDES POOLS, TENNIS, VOLLEYBALL AND BASKET BALL COURTS, A PICNIC AREA FOR LESSONS AND RECREATIONAL AND COMPETITIVE ACTIVITIES FOR 500 PLUS FAMILIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0698484
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0649857
IRS990/NetAssetsOrFundBalancesBOYAmt0-251232
IRS990/NetAssetsOrFundBalancesEOYAmt0-238601
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02056
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02056
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt036582
IRS990/OccupancyGrp/TotalAmt036582
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03563
IRS990/OfficeExpensesGrp/TotalAmt03563
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0AQUATICS
IRS990/OtherExpensesGrp/Desc1SOCIAL
IRS990/OtherExpensesGrp/Desc2TENNIS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02837
IRS990/OtherExpensesGrp/ProgramServicesAmt017098
IRS990/OtherExpensesGrp/ProgramServicesAmt11600
IRS990/OtherExpensesGrp/ProgramServicesAmt25673
IRS990/OtherExpensesGrp/TotalAmt017098
IRS990/OtherExpensesGrp/TotalAmt11600
IRS990/OtherExpensesGrp/TotalAmt25673
IRS990/OtherExpensesGrp/TotalAmt32837
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt096234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt063254
IRS990/OtherSalariesAndWagesGrp/TotalAmt0159488
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09503
IRS990/PayrollTaxesGrp/ProgramServicesAmt05021
IRS990/PayrollTaxesGrp/TotalAmt014524
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0-62074
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-62074
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07
IRS990/PriorPeriodAdjustmentsAmt014400
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/BusinessCd2713940
IRS990/ProgramServiceRevenueGrp/BusinessCd3713940
IRS990/ProgramServiceRevenueGrp/BusinessCd4713940
IRS990/ProgramServiceRevenueGrp/Desc0AQUATICS SWIM AND DIVE
IRS990/ProgramServiceRevenueGrp/Desc1ACTIVITIES DIRECTOR
IRS990/ProgramServiceRevenueGrp/Desc2OPERATION LESSONS & AER
IRS990/ProgramServiceRevenueGrp/Desc3SOCIAL
IRS990/ProgramServiceRevenueGrp/Desc4TENNIS AND VOLLEYBALL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017958
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115702
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22121
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34077
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt440168
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115702
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22121
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34077
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt440168
IRS990/ProgSrvcAccomActy2Grp/Desc0AQUATICS- PROVIDE POOLS, SWIMMING LESSONS, COMPETITIVE SWIM MEETS, DIVING LESSONS AND COMPETITIVE DIVE MEETS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt034599
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt017958
IRS990/ProgSrvcAccomActy3Grp/Desc0SOCIAL FUNCTIONS FOR MEMBERS AND GUESTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01600
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04077
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ACTIVITIES DIRECTOR- GUEST FEES AND PICNIC RENTALS
IRS990/ProgSrvcAccomActyOtherGrp/Desc1PRIVATE LESSONS & AEROBICS PROVIDED
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt015702
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt12121
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0241078
IRS990/PYOtherExpensesAmt0173174
IRS990/PYOtherRevenueAmt02409
IRS990/PYProgramServiceRevenueAmt091663
IRS990/PYRevenuesLessExpensesAmt0-25387
IRS990/PYSalariesCompEmpBnftPaidAmt0187363
IRS990/PYTotalExpensesAmt0360537
IRS990/PYTotalRevenueAmt0335150
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1769
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt040168
IRS990/SavingsAndTempCashInvstGrp/BOYAmt021579
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0566
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0165953
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0251957
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0417910
IRS990ScheduleD/EquipmentGrp/BookValueAmt06051
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198310
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0204361
IRS990ScheduleD/LandGrp/BookValueAmt086514
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt086514
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0107440
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01488619
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01596059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0365958
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION IS A MEMBER ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS CAN ELECT BOARD MEMBERS AND OFFICERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS COMPLETED BY AN EXTERNAL CPA AND REVIEWED BY THE SECRETARY/TREASURER

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$4.55$0.08$5.35$4.19$1.16
2023Summary only. Only limited summary data is available for this year.$3.82$4.78$0.96$4.41$3.89$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$4.91$1.44$4.57$3.80$0.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$5.34$2.21$5.15$3.94$1.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$5.73$3.42$2.89$3.42$0.53
2019Summary only. Only limited summary data is available for this year.$2.20$5.02$2.82$3.65$3.53$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.47$6.17$2.70$3.00$3.31$0.31
2017Detailed filing. Detailed filing data is available for this year.$4.11$6.50$2.39$3.52$3.54$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.47$6.98$2.51$3.35$3.61$0.25
2015Detailed filing. Detailed filing data is available for this year.$4.86$6.66$1.80$3.63$4.25$0.62
2014Detailed filing. Detailed filing data is available for this year.$5.57$6.74$1.17$3.83$4.31$0.48
2013Detailed filing. Detailed filing data is available for this year.$6.31$7.00$0.69$3.47$4.62$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$7.24$0.45$4.77
2011Summary only. Only limited summary data is available for this year.$7.85$6.44$1.41$3.60$4.56$0.96