Civic Intelligence

Palm Beach Sailing Club

EIN 59-2141303 • 501(c)7 • West Palm Beach, FL

Profile

To develop, encourage and stimulate interest in sailing in the Palm Beach area, to promote fellowship and comradery among local and visiting sailors and offer sailing education and training to members and others approved for training by the Board of Directors.

4600 North Flagler DriveWest Palm Beach, FL 33407

www.pbsail.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.62x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

68th percentile

0.61x

Higher debt load relative to revenue than 68% of similar nonprofits.

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

Net Margin

25th percentile

-2.5%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

89th percentile

$80,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

18th percentile

-4.7%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

33rd percentile

0.5%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$1,025,049

Down $50,293 (-4.7%) from 2023

Liabilities

Down

$637,545

Down $24,254 (-3.7%) from 2023

Net Assets

Down

$387,504

Down $26,039 (-6.3%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin25th percentile

Revenue

Up

$1,052,185

Up $5,709 (+0.5%) from 2023

Expenses

Up

$1,078,224

Up $73,869 (+7.4%) from 2023

Net Income

Down

-$26,039

Down $68,160 (-162%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $812,720Liabilities 2011: $755,376Net Assets 2011: $57,3442011Assets 2012: $820,770Liabilities 2012: $766,572Net Assets 2012: $54,1982012Assets 2013: $827,205Liabilities 2013: $763,167Net Assets 2013: $64,0382013Assets 2014: $816,693Liabilities 2014: $740,463Net Assets 2014: $76,2302014Assets 2015: $780,660Liabilities 2015: $724,278Net Assets 2015: $56,3822015Assets 2016: $798,322Liabilities 2016: $680,886Net Assets 2016: $117,4362016Assets 2017: $837,827Liabilities 2017: $658,743Net Assets 2017: $179,0842017Assets 2018: $819,346Liabilities 2018: $629,180Net Assets 2018: $190,1662018Assets 2019: $895,893Liabilities 2019: $657,550Net Assets 2019: $238,3432019Assets 2020: $957,152Liabilities 2020: $629,581Net Assets 2020: $327,5712020Assets 2021: $1,088,323Liabilities 2021: $748,997Net Assets 2021: $339,3262021Assets 2022: $1,110,746Liabilities 2022: $739,324Net Assets 2022: $371,4222022Assets 2023: $1,075,342Liabilities 2023: $661,799Net Assets 2023: $413,5432023Assets 2024: $1,025,049Liabilities 2024: $637,545Net Assets 2024: $387,5042024

Highlighted filing

2024

Assets$1,025,049
Liabilities$637,545
Net Assets$387,504
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $334,4632011Expenses 2012: $315,0932012Revenue 2013: $350,933Expenses 2013: $341,093Net Income 2013: $9,8402013Revenue 2014: $366,738Expenses 2014: $354,546Net Income 2014: $12,1922014Revenue 2015: $409,621Expenses 2015: $429,469Net Income 2015: -$19,8482015Revenue 2016: $542,743Expenses 2016: $481,689Net Income 2016: $61,0542016Revenue 2017: $545,408Expenses 2017: $483,760Net Income 2017: $61,6482017Revenue 2018: $608,275Expenses 2018: $597,193Net Income 2018: $11,0822018Revenue 2019: $645,629Expenses 2019: $597,452Net Income 2019: $48,1772019Revenue 2020: $642,873Expenses 2020: $553,645Net Income 2020: $89,2282020Revenue 2021: $782,714Expenses 2021: $770,959Net Income 2021: $11,7552021Revenue 2022: $851,876Expenses 2022: $819,780Net Income 2022: $32,0962022Revenue 2023: $1,046,476Expenses 2023: $1,004,355Net Income 2023: $42,1212023Revenue 2024: $1,052,185Expenses 2024: $1,078,224Net Income 2024: -$26,0392024

Highlighted filing

2024

Revenue$1,052,185
Expenses$1,078,224
Net Income-$26,039
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,025,049
Liabilities
$637,545
Net assets
$387,504
Revenue
$1,052,185
Expenses
$1,078,224
Net income
-$26,039
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$0.64$0.39$1.05$1.08$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.66$0.41$1.05$1.00$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.74$0.37$0.85$0.82$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.75$0.34$0.78$0.77$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.63$0.33$0.64$0.55$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.66$0.24$0.65$0.60$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.63$0.19$0.61$0.60$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.66$0.18$0.55$0.48$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.68$0.12$0.54$0.48$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.72$0.06$0.41$0.43$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.82$0.74$0.08$0.37$0.35$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.83$0.76$0.06$0.35$0.34$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.77$0.05$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.76$0.06$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,073,943
Mission and Program Overview

Mission

To develop, encourage, and stimulate interest in sailing in the palm beach area, to promote fellowship and comradery amoung local and visiting sailors and offer sailing education and training to members and others approved for training by the board of directors.

To develop, encourage and stimulate interest in sailing in the Palm Beach area, to promote fellowship and comradery among local and visiting sailors and offer sailing education and training to members and others approved for training by the Board of Directors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$952,133$934,531▼ $17,602
Cash and Non-Interest-Bearing Accounts$118,734$77,668▼ $41,066
Accounts Receivable$1,271$10,739▲ $9,468
Intangible Assets$3,204$2,111▼ $1,093
Total Assets$1,075,342$1,025,049▼ $50,293
Liabilities
Other Liabilities$653,100$627,280▼ $25,820
Accounts Payable and Accrued Expenses$8,699$10,265▲ $1,566
Total Liabilities$661,799$637,545▼ $24,254
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$413,543$387,504▼ $26,039
Total Net Assets Fund Balance$413,543$387,504▼ $26,039
Total Liabilities and Net Assets / Fund Balance$1,075,342$1,025,049▼ $50,293

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$451,013$605,886$1,056,899
Land$483,518-$483,518
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tim McCainClub ManagerFT$80,000$80,000
Anita ClelandSecretaryPT$27,093$27,093

Board Members and Trustees

NameTitle
Barry RobertsDirector
Katie RichelliDirector
Michael DobbelaereDirector
Ross HarnessDirector
John HoughCommodore
Kevin KilloughFleet Captain
Alex HillPast Commodore
Maurie RosenbergRear Commodore
Chris EichmannTreasurer
George PaddickVice Commodore
Aaron WormusVice Commodore Elect
Revenue and Support

Revenue Composition

Contributions and Grants
$455,800
Program Service Revenue
$611,188
Investment Income
$855
Other Revenue
$-15,658
All Other Contributions
$21,553
Change in Net Assets
$-26,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$549,093
Other Expenses$529,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$345,467$63,062-$408,529
Current Officers, Directors, Trustees, and Key Employees-$107,093-$107,093
Occupancy$102,733--$102,733
All Other Expenses$101,340--$101,340
Office Expenses-$83,177-$83,177
Other Expenses$43,252$19,613-$43,252
Depreciation Depletion$30,650$10,553-$41,203
Insurance$23,717$12,589-$36,306
Payroll Taxes$22,426$11,045-$33,471
Interest$26,014--$26,014
Fees for Services Legal$7,280--$7,280
Advertising$1,988--$1,988
Total Functional Expenses$771,092$307,132$0$1,078,224
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
First Mortgage$620,880
Sales Tax Payable$5,150
Security Deposits$1,050
Gift Certificates$200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Member election for additional members Part VI line 7A

“Election of Members and Their Rights A Nominating Committee of three members, including at least one former Commodore, shall be propsed by the Commodore and approved by the Board at the August meeing. The Commodore shall be invited to this Committees first meeting to offer his or her suggestions as to possible nominees, but the Committee is under no obligation to follow the recommendations of te Commodore. The Nominating Committees slate of officers and directors shall be submitted to the Board of Directors at its September meeting and announced in the Notice of the Annual Meeting. No person serving on the nominating commitee may be nominated for an elected office. A Director, whose term is not up for election, may serve on the Nominating Committee.”

Governing body decisions Part VI line 7B

“All decisions are made by the Board of Directors.”

Form 990 governing body review Part VI line 11

“The 990 is presented to the Board of Directors at the first meeting after being presented by the CPA. The Board votes to accept the return and the Treasurer is directed to file the Form 990”

CEO executive director top management comp Part VI line 15A

“Compensation process for Top Official Volunteers.”

Other officer or key employee compensation Part VI line 15B

“Compensation process for Officers Volunteers.”

Governing documents etc available to public Part VI line 19

“No documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Palm Beach Sailing Club
EIN
59-2141303
In Care Of
% John Hough
Phone
5618810809
Address
4600 North Flagler Drive, West Palm Beach, FL 33407

Signing Officer

Name
John Hough
Title
Commodore
Phone
5618810809
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
30
Volunteers
36

Preparer

Firm
DiSalvo & Associates PLLC
Address
1760 N Jog Road Ste 150, West Palm Beach, FL 33411
Preparer
Scott Disalvo CPA
Phone
5616591177
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Commodore
IRS990/Form990PartVIISectionAGrp/TitleTxt10Commodore
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IRS990/InsuranceGrp/ProgramServicesAmt023717
IRS990/InsuranceGrp/TotalAmt036306
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IRS990/IntangibleAssetsGrp/EOYAmt02111
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IRS990/InterestGrp/TotalAmt026014
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0To develop, encourage and stimulate interest in sailing in the Palm Beach area, to promote fellowship and comradery among local and visiting sailors and offer sailing education and training to members and others approved for training by the Board of Directors.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OtherExpensesGrp/ProgramServicesAmt143252
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123083
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt293716
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0494389
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt293716
IRS990/ProgSrvcAccomActy2Grp/Desc0Social - Parties for recreation. Meetings to have Guest Speakers related to sailing, open to all members and their guests.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt08169
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0First Mortgage
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Gift Certificates
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Security Deposits
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Election of Members and Their Rights A Nominating Committee of three members, including at least one former Commodore, shall be propsed by the Commodore and approved by the Board at the August meeing. The Commodore shall be invited to this Committees first meeting to offer his or her suggestions as to possible nominees, but the Committee is under no obligation to follow the recommendations of te Commodore. The Nominating Committees slate of officers and directors shall be submitted to the Board of Directors at its September meeting and announced in the Notice of the Annual Meeting. No person serving on the nominating commitee may be nominated for an elected office. A Director, whose term is not up for election, may serve on the Nominating Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All decisions are made by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 990 is presented to the Board of Directors at the first meeting after being presented by the CPA. The Board votes to accept the return and the Treasurer is directed to file the Form 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation process for Top Official Volunteers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation process for Officers Volunteers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5No documents are available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalReportableCompFromOrgAmt0107093
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0611188
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01052185
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-14803
IRS990/TotalVolunteersCnt036
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01075342
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IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0www.pbsail.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HOUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Commodore
ReturnHeader/BusinessOfficerGrp/PhoneNum05618810809
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALM BEACH SAILING CLUB
ReturnHeader/Filer/BusinessNameControlTxt0PALM
ReturnHeader/Filer/EIN0592141303
ReturnHeader/Filer/InCareOfNm0% John Hough
ReturnHeader/Filer/PhoneNum05618810809
ReturnHeader/Filer/USAddress/AddressLine1Txt04600 North Flagler Drive
ReturnHeader/Filer/USAddress/CityNm0West Palm Beach
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033407
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263852203

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