Civic Intelligence

James Island Yacht Club

990 • Fiscal year 2014 • EIN 57-0620870

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 04, 2015

PO Box 1284029412

(843) 795-6060

Siviq Scores

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

Liabilities / Assets

61st percentile

0.38x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

2.44x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Net Margin

21st percentile

-6.2%

Higher net margin than 21% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2014

Asset Growth

21st percentile

-4.1%

Faster asset growth than 21% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

4th percentile

-33%

Faster revenue growth than 4% of similar nonprofits.

2014 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$4,050,973

Down $174,739 (-4.1%) from 2013

Net Assets

Down

$2,494,193

Down $39,634 (-1.6%) from 2013

Liabilities

Down

$1,556,780

Down $135,105 (-8.0%) from 2013

Revenue

$636,756

No earlier filing loaded for comparison.

Expenses

Up

$676,390

Up $13,858 (+2.1%) from 2013

Net Income

-$39,634

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,011,892Liabilities 2011: $658,534Net Assets 2011: $2,353,3582011Assets 2012: $4,258,773Liabilities 2012: $1,832,171Net Assets 2012: $2,426,6022012Assets 2013: $4,225,712Liabilities 2013: $1,691,885Net Assets 2013: $2,533,8272013Assets 2014: $4,050,973Liabilities 2014: $1,556,780Net Assets 2014: $2,494,1932014Assets 2015: $3,768,460Liabilities 2015: $1,273,201Net Assets 2015: $2,495,2592015Assets 2016: $3,573,373Liabilities 2016: $1,141,873Net Assets 2016: $2,431,5002016Assets 2017: $3,228,288Liabilities 2017: $666,262Net Assets 2017: $2,562,0262017Assets 2018: $3,348,965Liabilities 2018: $710,164Net Assets 2018: $2,638,8012018Assets 2019: $4,890,954Liabilities 2019: $2,191,895Net Assets 2019: $2,699,0592019Assets 2020: $4,825,520Liabilities 2020: $1,632,374Net Assets 2020: $3,193,1462020Assets 2021: $4,025,302Liabilities 2021: $877,678Net Assets 2021: $3,147,6242021Assets 2022: $3,987,202Liabilities 2022: $882,483Net Assets 2022: $3,104,7192022Assets 2023: $3,864,599Liabilities 2023: $822,851Net Assets 2023: $3,041,7482023Assets 2024: $3,892,391Liabilities 2024: $851,403Net Assets 2024: $3,040,9882024Assets 2025: $3,883,429Liabilities 2025: $785,131Net Assets 2025: $3,098,2982025

Highlighted filing

2014

Assets$4,050,973
Liabilities$1,556,780
Net Assets$2,494,193

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,075,291Expenses 2011: $413,471Net Income 2011: $1,661,8202011Expenses 2012: $605,4042012Expenses 2013: $662,5322013Revenue 2014: $636,756Expenses 2014: $676,390Net Income 2014: -$39,6342014Revenue 2015: $725,925Expenses 2015: $722,306Net Income 2015: $3,6192015Revenue 2016: $747,415Expenses 2016: $810,848Net Income 2016: -$63,4332016Revenue 2017: $849,965Expenses 2017: $714,341Net Income 2017: $135,6242017Revenue 2018: $827,164Expenses 2018: $750,389Net Income 2018: $76,7752018Revenue 2019: $928,911Expenses 2019: $868,653Net Income 2019: $60,2582019Revenue 2020: $1,404,760Expenses 2020: $910,673Net Income 2020: $494,0872020Revenue 2021: $972,613Expenses 2021: $1,018,135Net Income 2021: -$45,5222021Revenue 2022: $1,038,666Expenses 2022: $1,081,571Net Income 2022: -$42,9052022Revenue 2023: $1,069,298Expenses 2023: $1,132,269Net Income 2023: -$62,9712023Revenue 2024: $1,188,634Expenses 2024: $1,189,394Net Income 2024: -$7602024Revenue 2025: $1,350,399Expenses 2025: $1,293,089Net Income 2025: $57,3102025

Highlighted filing

2014

Revenue$636,756
Expenses$676,390
Net Income-$39,634
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 4, 2015
Return Version
2013v4.0
Gross Receipts
$917,270
Mission and Program Overview

Mission

To facilitate the socializing and recreational activities of its members.

To facilitate the socializing and recreational activities of its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,533,827$2,494,193▼ $39,634
Land, Buildings, and Equipment, Net$2,184,365$1,991,268▼ $193,097
Cash and Non-Interest-Bearing Accounts$1,193,589$1,308,162▲ $114,573
Accounts Receivable$831,234$732,527▼ $98,707
Inventories for Sale or Use$16,462$19,016▲ $2,554
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$4,225,712$4,050,973▼ $174,739
Other Assets Total$62$0▼ $62
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,373,115$1,210,462▼ $162,653
Deferred Revenue$283,585$293,767▲ $10,182
Accounts Payable and Accrued Expenses$35,185$52,551▲ $17,366
Total Liabilities$1,691,885$1,556,780▼ $135,105
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,533,827$2,494,193▼ $39,634
Total Liabilities and Net Assets / Fund Balance$4,225,712$4,050,973▼ $174,739

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,889,554$1,041,350$2,930,904
Equipment$26,155$94,981$121,136
Land$75,559-$75,559
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charlie AimarBoard Member
Glenn EasterbyBoard Member
Hap LempesisBoard Member
Jon VroonBoard Member
Rick BonnerBoard Member
Ryan HammBoard Member
Phil JanseCommodore
Charles LaughlinCorresponding Secretary
Pete FerraraImmediate Past Commodore
Kevin HuncikRecording Secretary
Miles StalveyTreasurer
Jay StewartVice Commodore
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$641,682
Investment Income
$-73,168
Other Revenue
$68,242
Change in Net Assets
$-39,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$532,707
Salaries, Compensation, and Employee Benefits$143,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$178,523
Other Salaries and Wages---$128,921
Insurance---$95,303
Occupancy---$88,333
Interest---$49,347
All Other Expenses---$33,701
Office Expenses---$17,909
Payroll Taxes---$14,762
Other Expenses---$11,737
Travel---$3,000
Fees for Services Accounting---$2,594
Conferences and Meetings---$894
Total Functional Expenses$0$0$0$676,390
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Former Commodore/board MemberFor Wages Received for General Cleaning, Repairs, Running Errands, Etc.No$36,594
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
Yes
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, Part VI, Section B, Line 11

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
57-0620870
Phone
8437956060

Signing Officer

Name
Phil Janse
Title
Commodore
Phone
8437956060
Signed
2015-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phil Janse
Formed
1898
Legal Domicile
Sc
Voting Board Members
12
Independent Board Members
12
Employees
22
Volunteers
0

Preparer

Preparer
Melonie Hammond-trace CPA
Phone
8435777040
Raw XML Appendix387 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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0552046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt159223
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216938
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313475
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CLUB HELD SUMMER SAILING CLASSES THAT TAUGHT APPROXIMATELY 50 KIDS THE PRINCIPLES OF SAILING AND RACING TECHNIQUES.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0246
IRS990/PYOtherExpensesAmt0540289
IRS990/PYOtherRevenueAmt066341
IRS990/PYProgramServiceRevenueAmt0703170
IRS990/PYRevenuesLessExpensesAmt0107225
IRS990/PYSalariesCompEmpBnftPaidAmt0122243
IRS990/PYTotalExpensesAmt0662532
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0769757
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-39634
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02533827
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02494193
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01889554
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01041350
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02930904
IRS990ScheduleD/EquipmentGrp/BookValueAmt026155
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094981
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121136
IRS990ScheduleD/LandGrp/BookValueAmt075559
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt075559
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01991268
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10RON TAYLOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER COMMODORE/BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt036594
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FOR WAGES RECEIVED FOR GENERAL CLEANING, REPAIRS, RUNNING ERRANDS, ETC.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04225712
IRS990/TotalAssetsEOYAmt04050973
IRS990/TotalAssetsGrp/BOYAmt04225712
IRS990/TotalAssetsGrp/EOYAmt04050973
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/TotalAmt0676390
IRS990/TotalGrossUBIAmt020996
IRS990/TotalLiabilitiesBOYAmt01691885
IRS990/TotalLiabilitiesEOYAmt01556780
IRS990/TotalLiabilitiesGrp/BOYAmt01691885
IRS990/TotalLiabilitiesGrp/EOYAmt01556780
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02533827
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02494193
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0641682
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-73168
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0688928
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0636756
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt020996
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04225712
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04050973
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 12840
IRS990/USAddress/City0CHARLESTON
IRS990/USAddress/State0SC
IRS990/USAddress/ZIPCode029412
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.JIYC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL JANSE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMODORE
ReturnHeader/BusinessOfficerGrp/PhoneNum08437956060
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10JAMES ISLAND YACHT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0JAME
ReturnHeader/Filer/EIN0570620870
ReturnHeader/Filer/PhoneNum08437956060
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 12840
ReturnHeader/Filer/USAddress/City0CHARLESTON
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029412
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570381582
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ELLIOTT DAVIS DECOSIMO LLCPLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10100 CALHOUN ST STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode029401
ReturnHeader/PreparerPersonGrp/PhoneNum08435777040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELONIE HAMMOND-TRACE CPA
ReturnHeader/ReturnTs02015-02-16T07:28:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.88$0.79$3.10$1.35$1.29$0.06
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.85$3.04$1.19$1.19$0.00
2023Detailed filing. Detailed filing data is available for this year.$3.86$0.82$3.04$1.07$1.13$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.99$0.88$3.10$1.04$1.08$0.04
2021Detailed filing. Detailed filing data is available for this year.$4.03$0.88$3.15$0.97$1.02$0.05
2020Detailed filing. Detailed filing data is available for this year.$4.83$1.63$3.19$1.40$0.91$0.49
2019Detailed filing. Detailed filing data is available for this year.$4.89$2.19$2.70$0.93$0.87$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.35$0.71$2.64$0.83$0.75$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.23$0.67$2.56$0.85$0.71$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.57$1.14$2.43$0.75$0.81$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.77$1.27$2.50$0.73$0.72$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.05$1.56$2.49$0.64$0.68$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$1.69$2.53$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.26$1.83$2.43$0.61
2011Summary only. Only limited summary data is available for this year.$3.01$0.66$2.35$2.08$0.41$1.66