Civic Intelligence

Carolina Yacht Club

EIN 56-0167465 • 501(c)7 • Wrightsville Beach, NC

Profile

Private sailing social club

401 S Lumina AveWrightsville Beach, NC 28480

carolinayachtclub.org

Siviq Scores

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

Liabilities / Assets

1st percentile

0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

2nd percentile

0.01x

Higher debt load relative to revenue than 2% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Net Margin

88th percentile

22%

Higher net margin than 88% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$166,621

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Asset Growth

55th percentile

5.0%

Faster asset growth than 55% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-19%

Faster revenue growth than 5% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$12,758,750

Up $605,945 (+5.0%) from 2023

Liabilities

Down

$41,029

Down $10,861 (-21%) from 2023

Net Assets

Up

$12,717,721

Up $616,806 (+5.1%) from 2023

Operations
Liabilities / Revenue2nd percentileNet Margin88th percentile

Revenue

Down

$2,823,692

Down $674,925 (-19%) from 2023

Expenses

Up

$2,206,886

Up $128,947 (+6.2%) from 2023

Net Income

Down

$616,806

Down $803,872 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

$15M$10M$5.0M$0Assets 2011: $4,485,499Liabilities 2011: $774,217Net Assets 2011: $3,711,2822011Assets 2012: $4,560,475Liabilities 2012: $492,516Net Assets 2012: $4,067,9592012Assets 2013: $4,772,181Liabilities 2013: $339,223Net Assets 2013: $4,432,9582013Assets 2014: $4,957,486Liabilities 2014: $195,402Net Assets 2014: $4,762,0842014Assets 2015: $7,770,662Liabilities 2015: $1,544,995Net Assets 2015: $6,225,6672015Assets 2016: $7,707,873Liabilities 2016: $1,049,722Net Assets 2016: $6,658,1512016Assets 2017: $7,858,346Liabilities 2017: $892,512Net Assets 2017: $6,965,8342017Assets 2018: $7,944,897Liabilities 2018: $741,321Net Assets 2018: $7,203,5762018Assets 2019: $8,696,232Liabilities 2019: $1,133,836Net Assets 2019: $7,562,3962019Assets 2020: $8,323,071Liabilities 2020: $336,074Net Assets 2020: $7,986,9972020Assets 2021: $9,806,367Liabilities 2021: $59,383Net Assets 2021: $9,746,9842021Assets 2022: $10,764,329Liabilities 2022: $84,092Net Assets 2022: $10,680,2372022Assets 2023: $12,152,805Liabilities 2023: $51,890Net Assets 2023: $12,100,9152023Assets 2024: $12,758,750Liabilities 2024: $41,029Net Assets 2024: $12,717,7212024

Highlighted filing

2024

Assets$12,758,750
Liabilities$41,029
Net Assets$12,717,721
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2011: $2,202,302Expenses 2011: $1,082,087Net Income 2011: $1,120,2152011Revenue 2012: $1,437,786Expenses 2012: $1,081,109Net Income 2012: $356,6772012Revenue 2013: $1,440,475Expenses 2013: $1,075,476Net Income 2013: $364,9992013Revenue 2014: $1,412,256Expenses 2014: $1,083,130Net Income 2014: $329,1262014Revenue 2015: $2,656,279Expenses 2015: $1,192,696Net Income 2015: $1,463,5832015Revenue 2016: $1,758,933Expenses 2016: $1,326,449Net Income 2016: $432,4842016Revenue 2017: $1,721,398Expenses 2017: $1,413,715Net Income 2017: $307,6832017Revenue 2018: $1,796,612Expenses 2018: $1,558,870Net Income 2018: $237,7422018Revenue 2019: $1,968,725Expenses 2019: $1,609,905Net Income 2019: $358,8202019Revenue 2020: $1,929,215Expenses 2020: $1,504,614Net Income 2020: $424,6012020Revenue 2021: $2,994,467Expenses 2021: $1,553,979Net Income 2021: $1,440,4882021Revenue 2022: $2,816,780Expenses 2022: $1,883,527Net Income 2022: $933,2532022Revenue 2023: $3,498,617Expenses 2023: $2,077,939Net Income 2023: $1,420,6782023Revenue 2024: $2,823,692Expenses 2024: $2,206,886Net Income 2024: $616,8062024

Highlighted filing

2024

Revenue$2,823,692
Expenses$2,206,886
Net Income$616,806
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,758,750
Liabilities
$41,029
Net assets
$12,717,721
Revenue
$2,823,692
Expenses
$2,206,886
Net income
$616,806
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.04$12.7$2.82$2.21$0.62
2023Detailed filing. Detailed filing data is available for this year.$12.2$0.05$12.1$3.50$2.08$1.42
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.08$10.7$2.82$1.88$0.93
2021Detailed filing. Detailed filing data is available for this year.$9.81$0.06$9.75$2.99$1.55$1.44
2020Detailed filing. Detailed filing data is available for this year.$8.32$0.34$7.99$1.93$1.50$0.42
2019Detailed filing. Detailed filing data is available for this year.$8.70$1.13$7.56$1.97$1.61$0.36
2018Detailed filing. Detailed filing data is available for this year.$7.94$0.74$7.20$1.80$1.56$0.24
2017Detailed filing. Detailed filing data is available for this year.$7.86$0.89$6.97$1.72$1.41$0.31
2016Detailed filing. Detailed filing data is available for this year.$7.71$1.05$6.66$1.76$1.33$0.43
2015Summary only. Only limited summary data is available for this year.$7.77$1.54$6.23$2.66$1.19$1.46
2014Summary only. Only limited summary data is available for this year.$4.96$0.20$4.76$1.41$1.08$0.33
2013Summary only. Only limited summary data is available for this year.$4.77$0.34$4.43$1.44$1.08$0.36
2012Summary only. Only limited summary data is available for this year.$4.56$0.49$4.07$1.44$1.08$0.36
2011Summary only. Only limited summary data is available for this year.$4.49$0.77$3.71$2.20$1.08$1.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Mar 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,823,692
Mission and Program Overview

Mission

Private sailing social club

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,054,583$8,128,175▲ $1,073,592
Savings and Temporary Cash Investments-$3,257,548-
Cash and Non-Interest-Bearing Accounts$4,563,140$721,720▼ $3,841,420
Accounts Receivable$62,124$111,488▲ $49,364
Prepaid Expenses and Deferred Charges$70,573$92,359▲ $21,786
Inventories for Sale or Use$45,385$51,410▲ $6,025
Total Assets$12,152,805$12,758,750▲ $605,945
Other Assets Total$357,000$396,050▲ $39,050
Liabilities
Accounts Payable and Accrued Expenses$51,890$41,029▼ $10,861
Total Liabilities$51,890$41,029▼ $10,861
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,100,915$12,717,721▲ $616,806
Total Net Assets Fund Balance$12,100,915$12,717,721▲ $616,806
Total Liabilities and Net Assets / Fund Balance$12,152,805$12,758,750▲ $605,945

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,645,163$1,602,184$4,247,347
Land$4,089,532-$4,089,532
Other Land Buildings$1,319,672$562,878$1,882,550
Equipment$73,808$296,094$369,902
Other Assets Org$396,050--
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin SmithClub ManagerFT$120,444$46,177$166,621
Elizabeth McleanPurser-$2,400-$2,400

Board Members and Trustees

NameTitle
Doug SherwoodCommander
James Hundley JrCommander
Koo MacqueenCommander
Michael WashburnCommander
Charlotte HicksCommodore
Jay SmithFlag Captain
Phillip HumphreyFleet Captain
Revenue and Support

Revenue Composition

Contributions and Grants
$1,575,123
Program Service Revenue
$403,925
Investment Income
$144,138
Other Revenue
$700,506
All Other Contributions
$437,850
Change in Net Assets
$616,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,299,883
Salaries, Compensation, and Employee Benefits$907,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$426,220$235,188-$661,408
Depreciation Depletion$33,969$205,493-$239,462
Insurance$21,322$209,023-$230,345
All Other Expenses$65,304$92,219-$157,523
Current Officers, Directors, Trustees, and Key Employees-$154,827-$154,827
Payroll Taxes$33,961$56,807-$90,768
Other Expenses$916$88,110-$89,026
Office Expenses$527$26,835-$27,362
Fees for Services Other-$23,403-$23,403
Fees for Services Accounting-$8,525-$8,525
Conferences and Meetings$6,068--$6,068
Information Technology$5,037--$5,037
Fees for Services Legal-$4,462-$4,462
Travel-$3,406-$3,406
Advertising$772--$772
Total Functional Expenses$898,597$1,308,289$0$2,206,886
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
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“1257 full members - full voting rights239 senior170 honorary”

Member election for additional members Part VI line 7A

“Membership by invitation only. Children of members may be initiated. Members can propose individuals in good standing for membership.”

Governing body decisions Part VI line 7B

“Changes in bylaws must be approved by members”

Governing body meeting documentation Part VI line 8A

“Minutes are taken at all meetings”

Form 990 governing body review Part VI line 11

“Governing body reviews the independent review by accountant and club purser signs form 990”

CEO executive director top management comp Part VI line 15A

“All management compensation is determined by the board of directors”

Other officer or key employee compensation Part VI line 15B

“All officer and key employee compensation is determined by the board of directors”

Governing documents etc available to public Part VI line 19

“Copy of 990 is available for all members to review upon request.”

Filing and Contact Details

Filer

Filer Name
Carolina Yacht Club
EIN
56-0167465
Address
401 S LUMINA AVE, WRIGHTSVILLE BEACH, NC 28480

Signing Officer

Name
Elizabeth Mclean
Title
Purser
Phone
9102563396
Signed
2025-03-15
Discuss with paid preparer
No

Organization Details

Formed
1873
Legal Domicile
Nc
Voting Board Members
1,257
Independent Board Members
1,257
Employees
90

Preparer

Firm
Gwen F Spader CPA
Address
136 Stonewall Jackson Dr, Wilmington, NC 28412
Preparer
Gwen F Spader CPA
Phone
9107911829
Supplemental Narrative

Additional Explanations

Unrelated business income explanation Part V line 3B

“501 (c)7 investment income, tower rental and non-member income”

Raw XML Appendix397 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/OtherExpensesGrp/ManagementAndGeneralAmt170778
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt288110
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IRS990/OtherExpensesGrp/TotalAmt270778
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0296094
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0501 (C)7 INVESTMENT INCOME, TOWER RENTAL AND NON-MEMBER INCOME
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11257 FULL MEMBERS - FULL VOTING RIGHTS239 SENIOR170 HONORARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERSHIP BY INVITATION ONLY. CHILDREN OF MEMBERS MAY BE INITIATED. MEMBERS CAN PROPOSE INDIVIDUALS IN GOOD STANDING FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGES IN BYLAWS MUST BE APPROVED BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINUTES ARE TAKEN AT ALL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING BODY REVIEWS THE INDEPENDENT REVIEW BY ACCOUNTANT AND CLUB PURSER SIGNS FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL MANAGEMENT COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COPY OF 990 IS AVAILABLE FOR ALL MEMBERS TO REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Unrelated business income explanation Part V line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0898597
IRS990/TotalFunctionalExpensesGrp/TotalAmt02206886
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IRS990/TotalProgramServiceRevenueAmt0403925
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02823692
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt057789
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0CAROLINAYACHTCLUB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH MCLEAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PURSER
ReturnHeader/BusinessOfficerGrp/PhoneNum09102563396
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAROLINA YACHT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0CARO
ReturnHeader/Filer/EIN0560167465
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 S LUMINA AVE
ReturnHeader/Filer/USAddress/CityNm0WRIGHTSVILLE BEACH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028480
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562007848
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gwen F Spader CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0136 Stonewall Jackson Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028412
ReturnHeader/PreparerPersonGrp/PhoneNum09107911829
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gwen F Spader CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-09T16:49:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-11-01
ReturnHeader/TaxPeriodEndDt02024-10-31
ReturnHeader/TaxYr02023

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