Civic Intelligence

Keowee Sailing Club Inc

EIN 57-0714091 • 501(c)7 • Seneca, SC

Profile

For the purpose of promoting fellowship and goodwill through sailing, including the enhancement of the sailing proficiency of members through shared experiences as well as engaging in organized competition among members and other clubs.

PO Box 353Seneca, SC 29679

www.keoweesailingclub.com

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

2.8%

Faster asset growth than 53% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-5.5%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,076,338

Up $29,357 (+2.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,076,338

Up $29,357 (+2.8%) from 2023

Revenue

Down

$236,212

Down $13,705 (-5.5%) from 2023

Expenses

Up

$206,855

Up $11,133 (+5.7%) from 2023

Net Income

Down

$29,357

Down $24,838 (-46%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $826,989Liabilities 2010: $128,531Net Assets 2010: $698,4582010Assets 2011: $847,294Liabilities 2011: $128,532Net Assets 2011: $718,7622011Assets 2012: $773,099Liabilities 2012: $0Net Assets 2012: $773,0992012Assets 2013: $821,542Liabilities 2013: $0Net Assets 2013: $821,5422013Assets 2014: $789,681Liabilities 2014: $0Net Assets 2014: $789,6812014Assets 2015: $789,283Liabilities 2015: $0Net Assets 2015: $789,2832015Assets 2016: $808,497Liabilities 2016: $0Net Assets 2016: $808,4972016Assets 2017: $801,923Liabilities 2017: $0Net Assets 2017: $801,9232017Assets 2018: $807,312Liabilities 2018: $0Net Assets 2018: $807,3122018Assets 2019: $829,958Liabilities 2019: $0Net Assets 2019: $829,9582019Assets 2020: $843,637Liabilities 2020: $0Net Assets 2020: $843,6372020Assets 2021: $867,958Liabilities 2021: $0Net Assets 2021: $867,9582021Assets 2022: $992,786Liabilities 2022: $0Net Assets 2022: $992,7862022Assets 2023: $1,046,981Liabilities 2023: $0Net Assets 2023: $1,046,9812023Assets 2024: $1,076,338Liabilities 2024: $0Net Assets 2024: $1,076,3382024

Highlighted filing

2024

Assets$1,076,338
Liabilities$0
Net Assets$1,076,338

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $124,8552010Expenses 2011: $159,6112011Expenses 2012: $128,3272012Revenue 2013: $193,301Expenses 2013: $144,858Net Income 2013: $48,4432013Revenue 2014: $172,188Expenses 2014: $204,049Net Income 2014: -$31,8612014Revenue 2015: $193,910Expenses 2015: $194,308Net Income 2015: -$3982015Revenue 2016: $198,342Expenses 2016: $179,128Net Income 2016: $19,2142016Revenue 2017: $190,386Expenses 2017: $196,960Net Income 2017: -$6,5742017Revenue 2018: $201,419Expenses 2018: $196,030Net Income 2018: $5,3892018Revenue 2019: $196,129Expenses 2019: $173,483Net Income 2019: $22,6462019Revenue 2020: $170,299Expenses 2020: $156,620Net Income 2020: $13,6792020Revenue 2021: $185,189Expenses 2021: $160,868Net Income 2021: $24,3212021Revenue 2022: $314,301Expenses 2022: $189,473Net Income 2022: $124,8282022Revenue 2023: $249,917Expenses 2023: $195,722Net Income 2023: $54,1952023Revenue 2024: $236,212Expenses 2024: $206,855Net Income 2024: $29,3572024

Highlighted filing

2024

Revenue$236,212
Expenses$206,855
Net Income$29,357

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$0.24$0.21$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$0.25$0.20$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.31$0.19$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.19$0.16$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.17$0.16$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.20$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.20$0.20$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.19$0.20$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.20$0.18$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.19$0.19$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.17$0.20$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.19$0.14$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.00$0.77$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.13$0.72$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.13$0.70$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.2
Gross Receipts
$237,162
Mission and Program Overview

Mission

For the purpose of promoting fellowship and goodwill through sailing, including the enhancement of the sailing proficiency of members through shared experiences as well as engaging in organized competition among members and other clubs.

For the purpose of promoting fellowship and goodwill through shared experiences as well as engaging in organized competition among members and other clubs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,046,981$1,076,338▲ $29,357
Land, Buildings, and Equipment, Net$808,281$947,398▲ $139,117
Cash and Non-Interest-Bearing Accounts$151,058$67,818▼ $83,240
Savings and Temporary Cash Investments$87,642$61,122▼ $26,520
Total Assets$1,046,981$1,076,338▲ $29,357
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,046,981$1,076,338▲ $29,357
Total Liabilities and Net Assets / Fund Balance$1,046,981$1,076,338▲ $29,357

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$438,908$345,622$784,530
Land$367,739-$367,739
Buildings$86,857$125,010$211,867
Equipment$28,673$80,193$108,866
Other Land Buildings$25,221-$25,221
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jim CarrCommodore
Robyn Strickland JrPast Commodore
Joe HillerSecretary
Bill CodySteward
Bob GravesSteward
Kay HaskellSteward
Kyran DowlingSteward
Matt DavisSteward
Shane BryantSteward
Terry PattersonTreasurer
Ted HardwickeVice-commodore

Highest Paid Contractors

ContractorServicesLocationCompensation
Kroeger Marine Construction INCConstruction2227 BLUE RIDGE BOULEVARD, Seneca, SC 29672$174,320
Revenue and Support

Revenue Composition

Contributions and Grants
$141,193
Program Service Revenue
$93,172
Investment Income
$1,547
Other Revenue
$300
Change in Net Assets
$29,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,855
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
Depreciation Depletion---$47,260
Insurance---$37,804
Occupancy---$34,566
Other Expenses$28,250--$28,250
Office Expenses---$8,094
Information Technology---$6,754
All Other Expenses---$4,897
Fees for Services Accounting---$785
Travel---$380
Conferences and Meetings---$279
Fees for Services Legal---$100
Total Functional Expenses$0$0$0$206,855
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

Members or stockholder classes and rights Part VI line 6

The keowee sailing club has one membership class with voting privileges: regular membership, and the following four membership classes with no voting privileges: honorary memberships, senior memberships, inactive memberships and provisional memberships. These voting privileges include voting for the board of stewards (the governing body) and approving changes to the clubs by-laws. None of these membership classes can receive the profits or excess dues or a share of the organizations net assets upon the organizations dissolution.

Member election for additional members Part VI line 7A

The regular membership class annually elects the members of the board of stewards.

Governing body decisions Part VI line 7B

As stated in the clubs by-laws: 1) any regular member(ship) may be expelled from the club, for cause, at any general or special meeting, upon recommendation of the board of stewards, provided both that two-thirds of the regular members present concur, and that a quorum of a simple majority of general membership is present either in person or by proxy; and 2) the bylaws, with the exception of article i and article ix section 7, may be amended by a vote of a two-thirds majority of voting regular members present, provided that such amendments have been published to the membership at least two weeks prior to the vote.

Form 990 governing body review Part VI line 11

The commodore, treasurer and a club member, who is an accountant, review the form together and compare the form 990s financial statements with the clubs books. Any questions are discussed with the tax preparer and, if necessary, changes are made to the return prior to submission.

Conflict of interest policy compliance Part VI line 12C

Conflict of interest policy is available upon request

Governing documents etc available to public Part VI line 19

The keowee sailing club does not make any of its governing documents available to the public.

Filing and Contact Details

Filer

Filer Name
Keowee Sailing Club Inc
EIN
57-0714091
In Care Of
% EDWARD HARDWICKE
Phone
8648829613
Address
PO BOX 353, SENECA, SC 29679

Signing Officer

Name
Edward Hardwicke
Title
Commodore
Phone
8643205826
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Sc
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
157

Preparer

Firm
Payne White & Schmutz CPA Pa
Address
114 W NORTH 1ST STREET, SENECA, SC 29678
Preparer
Jason S White CPA
Phone
8648821937
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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/NetIncomeOrLossGrp/TotalRevenueColumnAmt0300
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IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1RACE AND REGATTA EVENTS
IRS990/OtherExpensesGrp/Desc2EVENT COMMITTEE
IRS990/OtherExpensesGrp/Desc3MARINA LEASE FEE
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IRS990/OtherExpensesGrp/ProgramServicesAmt112402
IRS990/OtherExpensesGrp/ProgramServicesAmt26927
IRS990/OtherExpensesGrp/ProgramServicesAmt328250
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IRS990/PartialLiquidationInd0false
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/Desc0DOCK AND STORAGE RENTAL
IRS990/ProgramServiceRevenueGrp/Desc1RACE AND REGATTA EVENTS
IRS990/ProgramServiceRevenueGrp/Desc2JR SAILING CAMP
IRS990/ProgramServiceRevenueGrp/Desc3EVENT INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13684
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3430
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215645
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE CLUB HOLDS TWO MAJOR REGATTAS EACH YEAR: KEOWEE CUP IN THE SPRING AND TURKEY SHOOT IN THE FALL. THESE EVENTS ARE RACES THAT ATTRACT SAILORS FROM THE MEMBERSHIP AS WELL AS SURROUNDING CLUBS INSIDE/OUTSIDE SOUTH CAROLINA. THERE ARE ALSO FOUR RACING SERIES YEAR-ROUND: FRIGHT SERIES (FALL), FROSTBITE (WINTER), HOT RUDDER BUMS (SPRING), AND SUMMER SERIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012402
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03684
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CLUB HAS MAJOR EVENTS ON MEMORIAL DAY, 4TH OF JULY, AND LABOR DAY WEEKENDS WHICH INCLUDE CLUB RACES AND A SATURDAY NIGHT DINNER. IN JANUARY/FEBRUARY, THE CLUB HOLDS THE ANNUAL CHANGE OF WATCH EVENT TO HONOR THE OUTGOING BOARD AND WELCOME THE NEW BOARD.
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0211867
IRS990ScheduleD/EquipmentGrp/BookValueAmt028673
IRS990ScheduleD/EquipmentGrp/DepreciationAmt080193
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108866
IRS990ScheduleD/LandGrp/BookValueAmt0367739
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0367739
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE KEOWEE SAILING CLUB HAS ONE MEMBERSHIP CLASS WITH VOTING PRIVILEGES: REGULAR MEMBERSHIP, AND THE FOLLOWING FOUR MEMBERSHIP CLASSES WITH NO VOTING PRIVILEGES: HONORARY MEMBERSHIPS, SENIOR MEMBERSHIPS, INACTIVE MEMBERSHIPS AND PROVISIONAL MEMBERSHIPS. THESE VOTING PRIVILEGES INCLUDE VOTING FOR THE BOARD OF STEWARDS (THE GOVERNING BODY) AND APPROVING CHANGES TO THE CLUBS BY-LAWS. NONE OF THESE MEMBERSHIP CLASSES CAN RECEIVE THE PROFITS OR EXCESS DUES OR A SHARE OF THE ORGANIZATIONS NET ASSETS UPON THE ORGANIZATIONS DISSOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE REGULAR MEMBERSHIP CLASS ANNUALLY ELECTS THE MEMBERS OF THE BOARD OF STEWARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS STATED IN THE CLUBS BY-LAWS: 1) ANY REGULAR MEMBER(SHIP) MAY BE EXPELLED FROM THE CLUB, FOR CAUSE, AT ANY GENERAL OR SPECIAL MEETING, UPON RECOMMENDATION OF THE BOARD OF STEWARDS, PROVIDED BOTH THAT TWO-THIRDS OF THE REGULAR MEMBERS PRESENT CONCUR, AND THAT A QUORUM OF A SIMPLE MAJORITY OF GENERAL MEMBERSHIP IS PRESENT EITHER IN PERSON OR BY PROXY; AND 2) THE BYLAWS, WITH THE EXCEPTION OF ARTICLE I AND ARTICLE IX SECTION 7, MAY BE AMENDED BY A VOTE OF A TWO-THIRDS MAJORITY OF VOTING REGULAR MEMBERS PRESENT, PROVIDED THAT SUCH AMENDMENTS HAVE BEEN PUBLISHED TO THE MEMBERSHIP AT LEAST TWO WEEKS PRIOR TO THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMMODORE, TREASURER AND A CLUB MEMBER, WHO IS AN ACCOUNTANT, REVIEW THE FORM TOGETHER AND COMPARE THE FORM 990S FINANCIAL STATEMENTS WITH THE CLUBS BOOKS. ANY QUESTIONS ARE DISCUSSED WITH THE TAX PREPARER AND, IF NECESSARY, CHANGES ARE MADE TO THE RETURN PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE KEOWEE SAILING CLUB DOES NOT MAKE ANY OF ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01076338
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IRS990/TotalProgramServiceRevenueAmt093172
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236212
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0157
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0WWW.KEOWEESAILINGCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWARD HARDWICKE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0COMMODORE
ReturnHeader/BusinessOfficerGrp/PhoneNum08643205826
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KEOWEE SAILING CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0KEOW
ReturnHeader/Filer/EIN0570714091
ReturnHeader/Filer/InCareOfNm0% EDWARD HARDWICKE
ReturnHeader/Filer/PhoneNum08648829613
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 353
ReturnHeader/Filer/USAddress/CityNm0SENECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029679
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570772152
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PAYNE WHITE & SCHMUTZ CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 W NORTH 1ST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SENECA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029678
ReturnHeader/PreparerPersonGrp/PhoneNum08648821937
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON S WHITE CPA
ReturnHeader/ReturnTs02025-11-17T13:04:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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