Civic Intelligence

The 300 Club Inc

EIN 59-0942959 • 501(c)7 • Gainesville, FL

Profile

Recreation & social activities - athletic facilities, events and tournaments

3715 NW 12th AvenueGainesville, FL 32605

www.300clubswimandtennis.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.34x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.19x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-4.1%

Higher net margin than 32% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-1.5%

Faster asset growth than 44% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

27%

Faster revenue growth than 83% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$182,495

Down $2,848 (-1.5%) from 2023

Liabilities

Up

$61,846

Up $10,743 (+21%) from 2023

Net Assets

Down

$120,649

Down $13,591 (-10%) from 2023

Revenue

Up

$330,756

Up $70,905 (+27%) from 2023

Expenses

Up

$344,347

Up $65,372 (+23%) from 2023

Net Income

Up

-$13,591

Up $5,533 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $292,756Liabilities 2010: $96,134Net Assets 2010: $196,6222010Assets 2011: $264,972Liabilities 2011: $96,384Net Assets 2011: $168,5882011Assets 2012: $257,702Liabilities 2012: $132,940Net Assets 2012: $124,7622012Assets 2013: $228,835Liabilities 2013: $127,005Net Assets 2013: $101,8302013Assets 2014: $205,008Liabilities 2014: $110,034Net Assets 2014: $94,9742014Assets 2015: $191,663Liabilities 2015: $112,708Net Assets 2015: $78,9552015Assets 2016: $177,413Liabilities 2016: $94,002Net Assets 2016: $83,4112016Assets 2017: $195,558Liabilities 2017: $103,633Net Assets 2017: $91,9252017Assets 2018: $187,391Liabilities 2018: $69,515Net Assets 2018: $117,8762018Assets 2019: $189,715Liabilities 2019: $58,087Net Assets 2019: $131,6282019Assets 2020: $218,778Liabilities 2020: $51,061Net Assets 2020: $167,7172020Assets 2021: $242,510Liabilities 2021: $58,062Net Assets 2021: $184,4482021Assets 2022: $193,463Liabilities 2022: $40,099Net Assets 2022: $153,3642022Assets 2023: $185,343Liabilities 2023: $51,103Net Assets 2023: $134,2402023Assets 2024: $182,495Liabilities 2024: $61,846Net Assets 2024: $120,6492024

Highlighted filing

2024

Assets$182,495
Liabilities$61,846
Net Assets$120,649

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $267,6172010Expenses 2011: $334,3442011Expenses 2012: $313,1842012Revenue 2013: $208,433Expenses 2013: $231,365Net Income 2013: -$22,9322013Revenue 2014: $200,229Expenses 2014: $206,466Net Income 2014: -$6,2372014Revenue 2015: $193,270Expenses 2015: $209,290Net Income 2015: -$16,0202015Revenue 2016: $223,498Expenses 2016: $219,043Net Income 2016: $4,4552016Revenue 2017: $224,047Expenses 2017: $215,340Net Income 2017: $8,7072017Revenue 2018: $226,727Expenses 2018: $200,776Net Income 2018: $25,9512018Revenue 2019: $228,976Expenses 2019: $215,224Net Income 2019: $13,7522019Revenue 2020: $235,540Expenses 2020: $199,451Net Income 2020: $36,0892020Revenue 2021: $227,638Expenses 2021: $210,907Net Income 2021: $16,7312021Revenue 2022: $264,734Expenses 2022: $295,818Net Income 2022: -$31,0842022Revenue 2023: $259,851Expenses 2023: $278,975Net Income 2023: -$19,1242023Revenue 2024: $330,756Expenses 2024: $344,347Net Income 2024: -$13,5912024

Highlighted filing

2024

Revenue$330,756
Expenses$344,347
Net Income-$13,591

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.62$1.21$3.31$3.44$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.51$1.34$2.60$2.79$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.93$0.40$1.53$2.65$2.96$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.58$1.84$2.28$2.11$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.19$0.51$1.68$2.36$1.99$0.36
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.58$1.32$2.29$2.15$0.14
2018Detailed filing. Detailed filing data is available for this year.$1.87$0.70$1.18$2.27$2.01$0.26
2017Detailed filing. Detailed filing data is available for this year.$1.96$1.04$0.92$2.24$2.15$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.94$0.83$2.23$2.19$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.92$1.13$0.79$1.93$2.09$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.05$1.10$0.95$2.00$2.06$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.29$1.27$1.02$2.08$2.31$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$1.33$1.25$3.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.96$1.69$3.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.96$1.97$2.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.0
Gross Receipts
$383,360
Mission and Program Overview

Mission

Recreation & social activities - athletic facilities, events and tournaments

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$134,240$120,649▼ $13,591
Savings and Temporary Cash Investments$78,242$62,574▼ $15,668
Land, Buildings, and Equipment, Net$54,445$59,513▲ $5,068
Accounts Receivable$50,097$46,125▼ $3,972
Cash and Non-Interest-Bearing Accounts$2,204$13,728▲ $11,524
Inventories for Sale or Use$299$299→ $0
Total Assets$185,343$182,495▼ $2,848
Other Assets Total$56$256▲ $200
Liabilities
Deferred Revenue$45,708$41,594▼ $4,114
Unsecured Notes Loans Payable-$15,000-
Other Liabilities$5,395$5,252▼ $143
Total Liabilities$51,103$61,846▲ $10,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$134,240$120,649▼ $13,591
Total Liabilities and Net Assets / Fund Balance$185,343$182,495▼ $2,848

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$267$373,400$373,667
Buildings$32,622$207,969$240,591
Land$26,624-$26,624
Compensation and Service Providers

Board Members and Trustees

NameTitle
Del BottcherPresident
Chris MccartyPresident El
Austin EdwardsDirector
Chris ReddingDirector
Elly MccarthyDirector
Henri CawthonDirector
Jim SegalDirector
Mat CetlinskiDirector
Tim VinsonDirector
Tom ChristmanDirector
Rhea BroylesPast Preside
Linda BraswellSecretary
Greg NicolicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$220,623
Program Service Revenue
$47,479
Investment Income
$2,140
Other Revenue
$60,514
Change in Net Assets
$-13,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,370
Salaries, Compensation, and Employee Benefits$137,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,332$63,815-$128,147
Occupancy$81,944$28,738-$110,682
Insurance-$16,349-$16,349
Depreciation Depletion$12,139$713-$12,852
Payroll Taxes$4,910$4,920-$9,830
Other Expenses$5,309$4,694-$4,694
Information Technology-$4,327-$4,327
Advertising-$1,799-$1,799
Fees for Services Accounting$538$950-$1,488
Office Expenses-$563-$563
All Other Expenses$-2,023$1,294-$-729
Total Functional Expenses$172,883$171,464$0$344,347
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Sales Tax Payable$3,577
Payroll Liabilities$1,593
Refundable Memberships$82
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Officers and directors are elected by the general membership at the annual meeting, voting by attendance or by written proxy.

Form 990, Page 6, Part VI, Line 11B

The executive committee reviews the form 990 before filing.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The 300 Club Inc
EIN
59-0942959
Phone
3523782898
Address
3715 NW 12TH AVENUE, GAINESVILLE, FL 32605

Signing Officer

Name
Del Bottcher
Title
President
Phone
3523782898
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Del Bottcher
Formed
1960
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
13

Preparer

Firm
Allen & Wilson Cpas
Address
2630 NW 41ST ST STE C-3, GAINESVILLE, FL 32606
Preparer
Katherine D Allen
Phone
3523361594
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

General recreation & social activities - athletic facilities, events and tournaments

Form 990, Part XI, Line 9

990-T TAXES 0

Raw XML Appendix399 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/OtherRevenueMiscGrp/Desc1SERVICES
IRS990/OtherRevenueMiscGrp/Desc2SALES TAX COLLECTED
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt035947
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19150
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt24732
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt035947
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24732
IRS990/OtherRevenueTotalAmt049801
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt063815
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt064332
IRS990/OtherSalariesAndWagesGrp/TotalAmt0128147
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04920
IRS990/PayrollTaxesGrp/ProgramServicesAmt04910
IRS990/PayrollTaxesGrp/TotalAmt09830
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEL BOTTCHER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GUEST FEES-PB
IRS990/ProgramServiceRevenueGrp/Desc1GUEST FEES-TENNIS
IRS990/ProgramServiceRevenueGrp/Desc2GUEST FEES - SWIM
IRS990/ProgramServiceRevenueGrp/Desc3SWIM PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt027577
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115742
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22688
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115742
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31472
IRS990/ProgSrvcAccomActy2Grp/Desc0SWIM ACTIVITIES, INSTRUCTION & TOURNAMENTS
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GENERAL RECREATION & SOCIAL ACTIVITIES - ATHLETIC FACILITIES, EVENTS AND TOURNAMENTS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0221859
IRS990/PYInvestmentIncomeAmt02119
IRS990/PYOtherExpensesAmt0150802
IRS990/PYOtherRevenueAmt0938
IRS990/PYProgramServiceRevenueAmt034935
IRS990/PYRevenuesLessExpensesAmt0-19124
IRS990/PYSalariesCompEmpBnftPaidAmt0128173
IRS990/PYTotalExpensesAmt0278975
IRS990/PYTotalRevenueAmt0259851
IRS990/ReconcilationRevenueExpnssAmt0-13591
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt09178
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0134240
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0120649
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078242
IRS990/SavingsAndTempCashInvstGrp/EOYAmt062574
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt032622
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0207969
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0240591
IRS990ScheduleD/EquipmentGrp/BookValueAmt0267
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0373400
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0373667
IRS990ScheduleD/LandGrp/BookValueAmt026624
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt026624
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2REFUNDABLE MEMBERSHIPS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059513
IRS990ScheduleD/TotalLiabilityAmt05252
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL RECREATION & SOCIAL ACTIVITIES - ATHLETIC FACILITIES, EVENTS AND TOURNAMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS ARE ELECTED BY THE GENERAL MEMBERSHIP AT THE ANNUAL MEETING, VOTING BY ATTENDANCE OR BY WRITTEN PROXY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990-T TAXES 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0185343
IRS990/TotalAssetsEOYAmt0182495
IRS990/TotalAssetsGrp/BOYAmt0185343
IRS990/TotalAssetsGrp/EOYAmt0182495
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0220623
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171464
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172883
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344347
IRS990/TotalGrossUBIAmt010713
IRS990/TotalLiabilitiesBOYAmt051103
IRS990/TotalLiabilitiesEOYAmt061846
IRS990/TotalLiabilitiesGrp/BOYAmt051103
IRS990/TotalLiabilitiesGrp/EOYAmt061846
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0134240
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0120649
IRS990/TotalProgramServiceRevenueAmt047479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099420
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0330756
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt010713
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185343
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182495
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt015000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03448 NW 12TH AVENUE
IRS990/USAddress/CityNm0GAINESVILLE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0326054811
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.300CLUBSWIMANDTENNIS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEL BOTTCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03523782898
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE 300 CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0300C
ReturnHeader/Filer/EIN0590942959
ReturnHeader/Filer/PhoneNum03523782898
ReturnHeader/Filer/USAddress/AddressLine1Txt03715 NW 12TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0GAINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032605
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452722411
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALLEN & WILSON CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02630 NW 41ST ST STE C-3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GAINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032606
ReturnHeader/PreparerPersonGrp/PhoneNum03523361594
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHERINE D ALLEN
ReturnHeader/ReturnTs02025-08-25T13:04:56-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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