Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
Carolina Yacht Club
EIN 57-0136200 • 501(c)7 • Charleston, SC
Profile
Social club organized for pleasure,recreation and other non-profitable purposes of members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.10x
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 2.2% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
Balance Sheet
Assets
Up$23,206,107
Up $1,751,479 (+8.2%) from 2024
Liabilities
Down$2,293,144
Down $523,415 (-19%) from 2024
Net Assets
Up$20,912,963
Up $2,274,894 (+12%) from 2024
Revenue
Up$10,711,437
Up $426,687 (+4.1%) from 2024
Expenses
Up$8,484,659
Up $365,790 (+4.5%) from 2024
Net Income
Up$2,226,778
Up $60,897 (+2.8%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $23,206,107
- Liabilities
- $2,293,144
- Net assets
- $20,912,963
- Revenue
- $10,711,437
- Expenses
- $8,484,659
- Net income
- $2,226,778
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2024 to Feb 28, 2025
- Signed
- Aug 7, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $12,140,653
Mission and Program Overview
Mission
Social club organized for pleasure, recreation and other non-profitable purposes of members.
Social club organized for pleasure,recreation and other non-profitable purposes of members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $9,482,045 | $13,789,718 | ▲ $4,307,673 |
| Savings and Temporary Cash Investments | $9,906,059 | $6,147,425 | ▼ $3,758,634 |
| Cash and Non-Interest-Bearing Accounts | $890,512 | $2,064,383 | ▲ $1,173,871 |
| Accounts Receivable | $969,996 | $1,009,786 | ▲ $39,790 |
| Inventories for Sale or Use | $131,350 | $145,149 | ▲ $13,799 |
| Prepaid Expenses and Deferred Charges | $74,666 | $49,646 | ▼ $25,020 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $21,454,628 | $23,206,107 | ▲ $1,751,479 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $2,552,651 | $1,977,518 | ▼ $575,133 |
| Accounts Payable and Accrued Expenses | $225,403 | $299,538 | ▲ $74,135 |
| Deferred Revenue | $38,505 | $16,088 | ▼ $22,417 |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $2,816,559 | $2,293,144 | ▼ $523,415 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $18,638,069 | $20,912,963 | ▲ $2,274,894 |
| Total Net Assets Fund Balance | $18,638,069 | $20,912,963 | ▲ $2,274,894 |
| Total Liabilities and Net Assets / Fund Balance | $21,454,628 | $23,206,107 | ▲ $1,751,479 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $8,489,557 | $4,951,378 | $13,440,935 |
| Leasehold Improvements | $2,606,978 | $5,141,005 | $7,747,983 |
| Buildings | $938,820 | $1,851,369 | $2,790,189 |
| Equipment | $615,451 | $1,213,679 | $1,829,130 |
| Land | $1,138,912 | - | $1,138,912 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2025 | $638,697 | - | ▼ $157,925 | - | $480,772 |
| 2024 | $877,003 | - | ▼ $238,306 | - | $638,697 |
| 2023 | $864,672 | - | ▲ $12,331 | - | $877,003 |
| 2022 | $869,127 | - | ▼ $4,455 | - | $864,672 |
| 2021 | $854,775 | - | ▲ $14,352 | - | $869,127 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Zachary Haylash | General Manager | FT | $200,023 | $40,388 | $240,411 |
Board Members and Trustees
| Name | Title |
|---|---|
| Burk Yarbrough Herrin Jr | Commodore |
| Dr John F Walters | Member |
| Forest D Suggs III | Member |
| Graham M Eubank Jr | Member |
| Joseph Rutledge Young III | Member |
| Morgan Stuart Templeton | Member |
| Robert Carter Helms | Member |
| Thomas G Trouche | Member |
| William H Barnwell III | Member |
| David Polson Brown | Secretary-Treasurer |
| Hugh W Buyck | Vice Commodore |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $26,500
- Program Service Revenue
- $7,707,402
- Investment Income
- $369,402
- Other Revenue
- $2,608,133
- All Other Contributions
- $26,500
- Change in Net Assets
- $2,226,778
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $0
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $0
- Total Revenue per Form 990
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,037,312 |
| Other Expenses | $3,447,347 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $4,048,854 |
| Occupancy | - | - | - | $836,833 |
| Depreciation Depletion | - | - | - | $763,935 |
| Other Employee Benefits | - | - | - | $426,613 |
| Insurance | - | - | - | $374,147 |
| Office Expenses | - | - | - | $366,722 |
| Payroll Taxes | - | - | - | $331,845 |
| Fees for Services Other | - | - | - | $288,436 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $230,000 |
| Advertising | - | - | - | $166,922 |
| Interest | - | - | - | $80,121 |
| Information Technology | - | - | - | $36,657 |
| Conferences and Meetings | - | - | - | $34,859 |
| Fees for Services Accounting | - | - | - | $29,193 |
| Other Expenses | - | - | - | $17,072 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $5,610 |
| Total Functional Expenses | $0 | $0 | $0 | $8,484,659 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Other Expense Adjustments | $0 |
| Total Expenses per Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- 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
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 6 Classes of members or stockholders
“This organization has two types of memberships available to incoming members: resident membership and non-resident associate membership. Non-resident associate members do not have a vote. Resident members do possess voting rights and are involved in the election of the governing body and approving significant decisions of said governing body.”
Form 990, Part VI, Line 7A Members or stockholders electing members of governing body
“The organization's members meet annually for elections. In order to vote at any meeting, each member entitled to vote must be actually present at the meeting. No voting by proxy shall be allowed. Non-resident members are not entitled to a vote.”
Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders
“Any decisions related to real estate purchases or borrowing of money proposed by the governing body would require a 3/4 vote of the membership. Otherwise, the executive committee has full management authority.”
Form 990, Part VI, Line 11B Review of form 990 by governing body
“The return was prepared by an independent accountant with assistance and oversight by management. The board of directors reviewed the 990 draft. Requested changes and corrections were addressed by the tax preparer prior to filing with the irs.”
Form 990, Part VI, Line 12C Conflict of interest policy
“A letter is prepared and sent out to the general manager and board of directors annually requesting any potential conflicts of interest be disclosed. Should a conflict arise, the member in question will absent himself from committee discussions or conversations about any such issue. If the member in question is present when a vote is taken, he or she will abstain from voting on any such issue and leave the meeting while the matter is discussed and voted upon.”
Form 990, Part VI, Line 15A Process to establish compensation of top management official
“A committee of independent persons was formed to make the decisions involved with hiring the current general manager. The committee used salary comparisons from other organizations in the club industry for the surrounding area.”
Form 990, Part VI, Line 19 Required documents available to the public
“Currently, the organization does not make these documents available to the public.”
Form 990, Part VIII, Line 2F Other Program Service Revenue
“REGATTA - Total Revenue: 29760, Related or Exempt Function Revenue: 29760, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; SPECIAL EVENTS - Total Revenue: 228573, Related or Exempt Function Revenue: 228573, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; JR. SAILING - Total Revenue: 455837, Related or Exempt Function Revenue: 455837, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”
Filing and Contact Details
Filer
- Filer Name
- Carolina Yacht Club
- EIN
- 57-0136200
- Phone
- 8437220209
- Address
- 50 EAST BAY STREET, CHARLESTON, SC 29401
Signing Officer
- Name
- Burk Yarbrough Herrin Jr
- Title
- Commodore
- Phone
- 8437220209
- Signed
- 2025-08-07
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1888
- Legal Domicile
- Sc
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 182
- Volunteers
- 320
Preparer
- Firm
- Forvis Mazars LLP
- Address
- 500 Ridgefield Court, Asheville, NC 28806
- Preparer
- Amy Bibby
- Phone
- 8282542254
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C Change of oversight process or selection process
“The process has not changed from the prior year.”
Financial Statement Notes
Schedule D, Part V, Line 4 Intended uses of endowment funds
“The club has bank accounts that are internally restricted. The carolina fund was established in february 1995 to honor deceased members of the club. Funds contributed are used to purchase, update and maintain a memorial plaque and book. Remaining funds may be utilized to enhance and promote yachting and aquatic activities. No more than fifty percent of the existing fund may be expended in any fiscal year. The balance of this fund was $27,173 and $26,170 as of february 28, 2025 and february 29, 2024, respectively. Fund for the purpose of dredging the yacht basin. The balance of this fund was $347,633 and $534,460 as of february 28, 2025 and february 29, 2024, respectively. During the year ended february 28, 2007, the club established the 1883 fund for the purpose of providing a means for members to gift to the club as a way of expressing their gratitude to the carolina yacht club. The funds donated may be used to enhance and embrace programs of the club, and may never be used for the general operations of the club. The balance of this fund was $105,966 and $78,067 as of february 28, 2025 and february 29, 2024, respectively.”
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
“The club is a not-for-profit organization that is exempt from income taxes under section 510(c)(7) of the internal revenue code (irc). The exemption applies to all income except unrelated business income as noted under section 511 of the irc. Irc section 513(a) defines an unrelated trade or business of an exempt organization as any trade or business which is not substantially related to the exercise or performance of its exempt purpose. Certain of the club's banquet and event activities are considered unrelated business activities. For purposes of unrelated business income, income taxes are provided for the tax effects of transactions reported in the financial statements. Deferred income taxes are provided for the estimated tax effects of differences between the financial statement carrying amounts and the tax bases of recognized assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The club has determined that it does not have any material unrecognized tax benefits or obligations as of february 28, 2025.”
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB HAS BANK ACCOUNTS THAT ARE INTERNALLY RESTRICTED. THE CAROLINA FUND WAS ESTABLISHED IN FEBRUARY 1995 TO HONOR DECEASED MEMBERS OF THE CLUB. FUNDS CONTRIBUTED ARE USED TO PURCHASE, UPDATE AND MAINTAIN A MEMORIAL PLAQUE AND BOOK. REMAINING FUNDS MAY BE UTILIZED TO ENHANCE AND PROMOTE YACHTING AND AQUATIC ACTIVITIES. NO MORE THAN FIFTY PERCENT OF THE EXISTING FUND MAY BE EXPENDED IN ANY FISCAL YEAR. THE BALANCE OF THIS FUND WAS $27,173 AND $26,170 AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, RESPECTIVELY. FUND FOR THE PURPOSE OF DREDGING THE YACHT BASIN. THE BALANCE OF THIS FUND WAS $347,633 AND $534,460 AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, RESPECTIVELY. DURING THE YEAR ENDED FEBRUARY 28, 2007, THE CLUB ESTABLISHED THE 1883 FUND FOR THE PURPOSE OF PROVIDING A MEANS FOR MEMBERS TO GIFT TO THE CLUB AS A WAY OF EXPRESSING THEIR GRATITUDE TO THE CAROLINA YACHT CLUB. THE FUNDS DONATED MAY BE USED TO ENHANCE AND EMBRACE PROGRAMS OF THE CLUB, AND MAY NEVER BE USED FOR THE GENERAL OPERATIONS OF THE CLUB. THE BALANCE OF THIS FUND WAS $105,966 AND $78,067 AS OF FEBRUARY 28, 2025 AND FEBRUARY 29, 2024, RESPECTIVELY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE CLUB IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 510(C)(7) OF THE INTERNAL REVENUE CODE (IRC). THE EXEMPTION APPLIES TO ALL INCOME EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER SECTION 511 OF THE IRC. IRC SECTION 513(A) DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. CERTAIN OF THE CLUB'S BANQUET AND EVENT ACTIVITIES ARE CONSIDERED UNRELATED BUSINESS ACTIVITIES. FOR PURPOSES OF UNRELATED BUSINESS INCOME, INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE FINANCIAL STATEMENTS. DEFERRED INCOME TAXES ARE PROVIDED FOR THE ESTIMATED TAX EFFECTS OF DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS AND THE TAX BASES OF RECOGNIZED ASSETS AND LIABILITIES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. THE CLUB HAS DETERMINED THAT IT DOES NOT HAVE ANY MATERIAL UNRECOGNIZED TAX BENEFITS OR OBLIGATIONS AS OF FEBRUARY 28, 2025. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4 Intended uses of endowment funds |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
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