Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
990 • Fiscal year 2014 • EIN 58-0833351
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
50th percentile
Faster asset growth than 50% of similar nonprofits.
Revenue Growth
45th percentile
Faster revenue growth than 45% of similar nonprofits.
Assets
Up$740,979
Up $10,179 (+1.4%) from 2013
Net Assets
Up$661,812
Up $16,556 (+2.6%) from 2013
Liabilities
Down$79,167
Down $6,377 (-7.5%) from 2013
Revenue
Up$306,876
Up $2,574 (+0.8%) from 2013
Expenses
Down$290,320
Down $26,840 (-8.5%) from 2013
Net Income
Up$16,556
Up $29,414 (+229%) from 2013
The primary objective is to promote sailing. Secondary objectives are to provide social functions, camping, swimming and other water sports.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $597,386 | $637,965 | ▲ $40,579 |
| Savings and Temporary Cash Investments | $100,099 | $65,192 | ▼ $34,907 |
| Cash and Non-Interest-Bearing Accounts | $22,306 | $25,471 | ▲ $3,165 |
| Prepaid Expenses and Deferred Charges | $7,052 | $8,770 | ▲ $1,718 |
| Accounts Receivable | $3,957 | $3,581 | ▼ $376 |
| Total Assets | $730,800 | $740,979 | ▲ $10,179 |
| Liabilities | |||
| Deferred Revenue | $81,345 | $67,964 | ▼ $13,381 |
| Accounts Payable and Accrued Expenses | $4,199 | $11,203 | ▲ $7,004 |
| Total Liabilities | $85,544 | $79,167 | ▼ $6,377 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $645,256 | $661,812 | ▲ $16,556 |
| Total Net Assets Fund Balance | $645,256 | $661,812 | ▲ $16,556 |
| Total Liabilities and Net Assets / Fund Balance | $730,800 | $740,979 | ▲ $10,179 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $427,533 | $438,584 | $866,117 |
| Equipment | $85,752 | $331,708 | $417,460 |
| Buildings | $68,080 | $212,549 | $280,629 |
| Land | $56,600 | - | $56,600 |
| Name | Title | Base | Total |
|---|---|---|---|
| Richard Mayne | Governor/boo | $9,000 | $9,000 |
| Name | Title |
|---|---|
| Ian Buckley | Commodore |
| Becky Hopkins | Governor |
| Bob Centers | Governor |
| Bob Hagler | Governor |
| Bobby Joyner | Governor |
| Gordon Meek | Governor |
| Jim Claffey | Governor |
| Rhonda Hatcher | Governor |
| Bob Damen | Past Commodo |
| Tim Buss | Rear Commodo |
| Mark Yarbrough | Secretary |
| Mike Walsh | Treasurer |
| Tony Coy | Vice Commodo |
| Line Item | Amount |
|---|---|
| Other Expenses | $205,535 |
| Salaries, Compensation, and Employee Benefits | $84,785 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $73,881 | - | - | $73,881 |
| Other Salaries and Wages | $70,449 | - | - | $70,449 |
| Occupancy | $47,690 | - | - | $47,690 |
| Fees for Services Other | $14,053 | - | - | $14,053 |
| Current Officers, Directors, Trustees, and Key Employees | - | $9,000 | - | $9,000 |
| Office Expenses | $7,785 | $151 | - | $7,936 |
| Payroll Taxes | $5,336 | - | - | $5,336 |
| Travel | $3,354 | - | - | $3,354 |
| Insurance | $2,942 | - | - | $2,942 |
| Fees for Services Accounting | - | $2,400 | - | $2,400 |
| Other Expenses | $1,599 | - | - | $1,599 |
| Information Technology | $344 | - | - | $344 |
| Fees for Services Legal | - | $30 | - | $30 |
| Total Functional Expenses | $278,739 | $11,581 | $0 | $290,320 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Members shall be elected as provided for in bylaws and house and ground rules. Upon dissolution of the corporation, members do not have any rights to the remaining assets. All remaining assets shall be distributed to a charitable, scientific, educational, or other similar nonprofit corporation, society, organization, or association.”
“Members have one vote and those in good standing can elect the governors and officers of the corporation at the annual meeting.”
“Members in good standing can modify, suspend, or veto any decision of the board of governors or officers by an affirmative majority vote of all members in good standing. A 14 day notification must be given to all members stating matter to be considered and a copy of the proposal on file with the club secretary.”
“Form 990 is prepared by outside cpa firm. Then it is presented to the commodore by the treasurer for review. The governing board is then provided with a copy and informed that form 990 was completed and submitted. Questions and comments are then requested.”
“Conflict of interest policy is reviewed annually at december meeting. All board members are required to sign document that they have received the policy, understand the policy, and agree to comply with the policy. Signed copies are retained by the treasurer.”
“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“Section 26.1.1 the club was enrolled in the georgia conservation use program administered by columbia county for a period of 10 years beginning may 1, 2013. Any change in real property use requires compliance with the program and notification of columbia county board of assessors prior to making a change. In summary the club is limited to one permanent residence and must keep 7.625 acres in timber. As of may 1, 2013 the club had one permanent residence and 10.7 acres in timber. Enrollment in this program yielded significant property tax savings and failure to comply with the program requirements will result in a penalty of 200% of the cumulative tax savings. Section 6. No sale of the real estate of the corporation shall be made prior to dissolution of the corporation except as authorized at a special meeting of the members called for such a purpose at which approval thereof is given by affirmative vote of 2/3 of all members in good standing. Written notice of such special meeting specifying the matter for consideration shall be given to all members at least 14 days prior to the meeting.”
“There is no notation in our financial reports because the land value is unaffected. Augusta sailing club by-laws (article iv section 6) forbid selling land unless a full vote of the membership is taken.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4199 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11203 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3957 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3581 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PRIMARY OBJECTIVE IS TO PROMOTE SAILING. SECONDARY OBJECTIVES ARE TO PROVIDE SOCIAL FUNCTIONS, CAMPING, SWIMMING AND OTHER WATER SPORTS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MIKE WALSH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7068606333 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 306 GLOUCESTER ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | AUGUSTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30907 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22306 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 25471 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 9000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 9000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -4809 |
| IRS990/CYOtherExpensesAmt | 0 | 205535 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 311685 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 16556 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 84785 |
| IRS990/CYTotalExpensesAmt | 0 | 290320 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 306876 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 81345 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 67964 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 73881 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 73881 |
| IRS990/Desc | 0 | PROMOTE SAILING THRU SAILING AND SAFETY CLASSES FOR VARIOUS AGES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 245255 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2400 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 30 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 30 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 14053 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 14053 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | IAN BUCKLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BOB DAMEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TONY COY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE WALSH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK YARBROUGH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TIM BUSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RICHARD MAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BOB CENTERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BOBBY JOYNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RHONDA HATCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BECKY HOPKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BOB HAGLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JIM CLAFFEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | GORDON MEEK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 9000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | COMMODORE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PAST COMMODO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE COMMODO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | REAR COMMODO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | GOVERNOR/BOO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | GOVERNOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1953 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -4902 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 311778 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 344 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 344 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 5600 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2942 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2942 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 93 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 93 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 982841 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 597386 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 637965 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1620806 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 4902 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PRIMARY OBJECTIVE IS TO PROMOTE SAILING. SECONDARY OBJECTIVES ARE TO PROVIDE SOCIAL FUNCTIONS, CAMPING, SWIMMING AND OTHER WATER SPORTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 645256 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 661812 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -4902 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -4902 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 47690 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 47690 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 151 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7785 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7936 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | SAILING EVENT SUPPLIES & |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | SAILING CLASS SUPPLIES & |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 33484 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 13944 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3878 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1599 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 33484 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13944 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3878 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1599 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 70449 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 70449 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 5336 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 5336 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7052 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8770 |
| IRS990/PrincipalOfficerNm | 0 | MIKE WALSH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ALL OTHER PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SAILING AND SAFETY CLASSES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SAILING EVENT PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 253446 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 32751 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 25488 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 253446 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 32751 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 25488 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO PROVIDE SOCIAL FUNCTIONS, CAMPING, SWIMMING, AND OTHER WATER SPORTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 33484 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 92 |
| IRS990/PYOtherExpensesAmt | 0 | 231135 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 304210 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -12858 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 86025 |
| IRS990/PYTotalExpensesAmt | 0 | 317160 |
| IRS990/PYTotalRevenueAmt | 0 | 304302 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 16556 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 100099 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 65192 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 68080 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 212549 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 280629 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 85752 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 331708 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 417460 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 56600 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 56600 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 427533 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 438584 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 866117 |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | false |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 6.00 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SECTION 26.1.1 THE CLUB WAS ENROLLED IN THE GEORGIA CONSERVATION USE PROGRAM ADMINISTERED BY COLUMBIA COUNTY FOR A PERIOD OF 10 YEARS BEGINNING MAY 1, 2013. ANY CHANGE IN REAL PROPERTY USE REQUIRES COMPLIANCE WITH THE PROGRAM AND NOTIFICATION OF COLUMBIA COUNTY BOARD OF ASSESSORS PRIOR TO MAKING A CHANGE. IN SUMMARY THE CLUB IS LIMITED TO ONE PERMANENT RESIDENCE AND MUST KEEP 7.625 ACRES IN TIMBER. AS OF MAY 1, 2013 THE CLUB HAD ONE PERMANENT RESIDENCE AND 10.7 ACRES IN TIMBER. ENROLLMENT IN THIS PROGRAM YIELDED SIGNIFICANT PROPERTY TAX SAVINGS AND FAILURE TO COMPLY WITH THE PROGRAM REQUIREMENTS WILL RESULT IN A PENALTY OF 200% OF THE CUMULATIVE TAX SAVINGS. SECTION 6. NO SALE OF THE REAL ESTATE OF THE CORPORATION SHALL BE MADE PRIOR TO DISSOLUTION OF THE CORPORATION EXCEPT AS AUTHORIZED AT A SPECIAL MEETING OF THE MEMBERS CALLED FOR SUCH A PURPOSE AT WHICH APPROVAL THEREOF IS GIVEN BY AFFIRMATIVE VOTE OF 2/3 OF ALL MEMBERS IN GOOD STANDING. WRITTEN NOTICE OF SUCH SPECIAL MEETING SPECIFYING THE MATTER FOR CONSIDERATION SHALL BE GIVEN TO ALL MEMBERS AT LEAST 14 DAYS PRIOR TO THE MEETING. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THERE IS NO NOTATION IN OUR FINANCIAL REPORTS BECAUSE THE LAND VALUE IS UNAFFECTED. AUGUSTA SAILING CLUB BY-LAWS (ARTICLE IV SECTION 6) FORBID SELLING LAND UNLESS A FULL VOTE OF THE MEMBERSHIP IS TAKEN. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 1, PART II, LINE 5 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 1, PART II, LINE 9 |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 15.25 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 637965 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 1 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS SHALL BE ELECTED AS PROVIDED FOR IN BYLAWS AND HOUSE AND GROUND RULES. UPON DISSOLUTION OF THE CORPORATION, MEMBERS DO NOT HAVE ANY RIGHTS TO THE REMAINING ASSETS. ALL REMAINING ASSETS SHALL BE DISTRIBUTED TO A CHARITABLE, SCIENTIFIC, EDUCATIONAL, OR OTHER SIMILAR NONPROFIT CORPORATION, SOCIETY, ORGANIZATION, OR ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS HAVE ONE VOTE AND THOSE IN GOOD STANDING CAN ELECT THE GOVERNORS AND OFFICERS OF THE CORPORATION AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS IN GOOD STANDING CAN MODIFY, SUSPEND, OR VETO ANY DECISION OF THE BOARD OF GOVERNORS OR OFFICERS BY AN AFFIRMATIVE MAJORITY VOTE OF ALL MEMBERS IN GOOD STANDING. A 14 DAY NOTIFICATION MUST BE GIVEN TO ALL MEMBERS STATING MATTER TO BE CONSIDERED AND A COPY OF THE PROPOSAL ON FILE WITH THE CLUB SECRETARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORM 990 IS PREPARED BY OUTSIDE CPA FIRM. THEN IT IS PRESENTED TO THE COMMODORE BY THE TREASURER FOR REVIEW. THE GOVERNING BOARD IS THEN PROVIDED WITH A COPY AND INFORMED THAT FORM 990 WAS COMPLETED AND SUBMITTED. QUESTIONS AND COMMENTS ARE THEN REQUESTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT DECEMBER MEETING. ALL BOARD MEMBERS ARE REQUIRED TO SIGN DOCUMENT THAT THEY HAVE RECEIVED THE POLICY, UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. SIGNED COPIES ARE RETAINED BY THE TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 730800 |
| IRS990/TotalAssetsEOYAmt | 0 | 740979 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 730800 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 740979 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 7 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 11581 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 278739 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 290320 |
| IRS990/TotalGrossUBIAmt | 0 | 93 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 85544 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 79167 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 85544 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 79167 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 645256 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 661812 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 278739 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 311685 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 9000 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 306783 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 306876 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 93 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 730800 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 740979 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3354 |
| IRS990/TravelGrp/TotalAmt | 0 | 3354 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 645256 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 661812 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 306 GLOUCESTER ROAD |
| IRS990/USAddress/CityNm | 0 | AUGUSTA |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30907 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 14 |
| IRS990/VotingMembersIndependentCnt | 0 | 14 |
| IRS990/WebsiteAddressTxt | 0 | WWW.AUGUSTASAILINGCLUB.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MIKE WALSH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7068606333 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AUGUSTA SAILING CLUB |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AUGU |
| ReturnHeader/Filer/EIN | 0 | 580833351 |
| ReturnHeader/Filer/PhoneNum | 0 | 7068606333 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1938 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EVANS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30809 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581259294 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BEDINGFIELD MCCUTCHEON & PERRY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 828 GREENE ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 309010214 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7067248085 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ALICIA R MARKYNA |
| ReturnHeader/ReturnTs | 0 | 2015-11-16T08:21:15-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.