Civic Intelligence

Upper Keys Community Pool Inc Jacobs Aquatic Center

990 • Fiscal year 2023 • EIN 65-0760704

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

Organization ProfileN/A
320 Laguna AveKey Largo, FL 33037

(305) 453-7946

Siviq Scores

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

Liabilities / Assets

99th percentile

2.58x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.37x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

26th percentile

-8.3%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

21st percentile

-7.6%

Faster asset growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

7.3%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$104,523

Down $8,594 (-7.6%) from 2022

Net Assets

Down

-$164,747

Down $58,386 (-55%) from 2022

Liabilities

Up

$269,270

Up $49,792 (+23%) from 2022

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin26th percentile

Revenue

Up

$737,511

Up $50,133 (+7.3%) from 2022

Expenses

Down

$798,616

Down $35,935 (-4.3%) from 2022

Net Income

Up

-$61,105

Up $86,068 (+58%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $1,328,078Liabilities 2011: $16,052Net Assets 2011: $1,312,0262011Assets 2012: $1,086,559Liabilities 2012: $584Net Assets 2012: $1,085,9752012Assets 2013: $880,643Liabilities 2013: $820Net Assets 2013: $879,8232013Assets 2014: $762,513Liabilities 2014: $2,813Net Assets 2014: $759,7002014Assets 2015: $604,455Liabilities 2015: $3,691Net Assets 2015: $600,7642015Assets 2016: $425,817Liabilities 2016: $2,428Net Assets 2016: $423,3892016Assets 2017: $344,125Liabilities 2017: $1,934Net Assets 2017: $342,1912017Assets 2018: $189,724Liabilities 2018: $872Net Assets 2018: $188,8522018Assets 2019: $123,103Liabilities 2019: $55,657Net Assets 2019: $67,4462019Assets 2020: $167,846Liabilities 2020: $91,759Net Assets 2020: $76,0872020Assets 2021: $197,594Liabilities 2021: $156,782Net Assets 2021: $40,8122021Assets 2022: $113,117Liabilities 2022: $219,478Net Assets 2022: -$106,3612022Assets 2023: $104,523Liabilities 2023: $269,270Net Assets 2023: -$164,7472023Assets 2024: $61,799Liabilities 2024: $246,036Net Assets 2024: -$184,2372024

Highlighted filing

2023

Assets$104,523
Liabilities$269,270
Net Assets-$164,747
Open 2023 Filing

Operations Trend

Revenue Growth49th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $790,3472011Expenses 2012: $810,8972012Revenue 2013: $631,325Expenses 2013: $837,534Net Income 2013: -$206,2092013Revenue 2014: $701,183Expenses 2014: $821,323Net Income 2014: -$120,1402014Revenue 2015: $676,890Expenses 2015: $836,168Net Income 2015: -$159,2782015Revenue 2016: $662,209Expenses 2016: $839,583Net Income 2016: -$177,3742016Revenue 2017: $725,318Expenses 2017: $806,516Net Income 2017: -$81,1982017Revenue 2018: $759,066Expenses 2018: $912,405Net Income 2018: -$153,3392018Revenue 2019: $646,465Expenses 2019: $767,871Net Income 2019: -$121,4062019Revenue 2020: $520,266Expenses 2020: $511,625Net Income 2020: $8,6412020Revenue 2021: $752,437Expenses 2021: $708,550Net Income 2021: $43,8872021Revenue 2022: $687,378Expenses 2022: $834,551Net Income 2022: -$147,1732022Revenue 2023: $737,511Expenses 2023: $798,616Net Income 2023: -$61,1052023Revenue 2024: $190,975Expenses 2024: $210,466Net Income 2024: -$19,4912024

Highlighted filing

2023

Revenue$737,511
Expenses$798,616
Net Income-$61,105
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$798,980
Mission and Program Overview

Mission

To provide the local community a pool that is both family-friendly and competitively equipped.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$95,951$73,713▼ $22,238
Cash and Non-Interest-Bearing Accounts$17,166$30,810▲ $13,644
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-106,361$-164,747▼ $58,386
Total Assets$113,117$104,523▼ $8,594
Other Assets Total-$0-
Liabilities
Other Liabilities$219,478$269,270▲ $49,792
Total Liabilities$219,478$269,270▲ $49,792
Net Assets / Fund Balance
Total Net Assets Fund Balance$-106,361$-164,747▼ $58,386
Total Liabilities and Net Assets / Fund Balance$113,117$104,523▼ $8,594

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$40,157$3,568,188$3,608,345
Equipment$29,353$179,513$208,866
Other Land Buildings$4,203$179,967$184,170
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
James BoiliniPresident
Kirk WagnerSecretary
Paul EllisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$418,161
Program Service Revenue
$334,759
Investment Income
$2
Other Revenue
$-15,411
All Other Contributions
$87,571
Change in Net Assets
$-61,105
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,026
Other Expenses$376,590
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$381,743$6,154-$387,897
Insurance-$57,925-$57,925
Interest-$36,653-$36,653
All Other Expenses$16,074$15,395-$31,469
Payroll Taxes$30,603$471-$31,074
Depreciation Depletion$24,012--$24,012
Other Expenses$13,096$119,804-$13,096
Office Expenses-$4,208-$4,208
Fees for Services Accounting-$3,996-$3,996
Other Employee Benefits-$3,055-$3,055
Advertising-$415-$415
Total Functional Expenses$550,540$248,076$0$798,616
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sba Loan$150,000
Capital Bank - Loc$99,967
Chase Card$18,925
Ukcf Scholarship$339
Payroll Liabilities$40
Sales Tax Payable$-1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Part VI, Section B, Line 11B

“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

Filer Name
Upper Keys Community Pool Inc
EIN
65-0760704
Phone
3054537946
Address
320 LAGUNA AVE, KEY LARGO, FL 33037

Signing Officer

Name
James Boilini
Title
President
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Boilini
Formed
1997
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
48

Preparer

Firm
Keys Accounting & Tax Service Inc
Address
99411 OVERSEAS HWY 4, KEY LARGO, FL 33037
Preparer
Susan B Stein
Phone
3054513464
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“A/P CORRECTION = -$27”

Form 990, Part XI, Line 9

“A/R CORRECTION = $746”

Form 990, Part XI, Line 9

“Chase credit card balance not on 22 tr = $2000”

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt079510
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02137
IRS990ScheduleA/OtherIncome170Grp/TotalAmt081647
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97110
IRS990ScheduleA/PublicSupportPY170Pct00.97430
IRS990ScheduleA/PublicSupportTotal170Amt02739463
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0394987
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0307229
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0169739
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0313913
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01185868
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0330590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0691577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0615142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0497676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0604478
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02739463
IRS990ScheduleA/TotalSupportAmt02821115
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt040157
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03568188
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03608345
IRS990ScheduleD/EquipmentGrp/BookValueAmt029353
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0179513
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0208866
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04203
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0179967
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0184170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt099967
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt118925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt240
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-1
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL BANK - LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CHASE CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5UKCF SCHOLARSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073713
IRS990ScheduleD/TotalLiabilityAmt0269270
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A/P CORRECTION = -$27
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A/R CORRECTION = $746
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHASE CREDIT CARD BALANCE NOT ON 22 TR = $2000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0113117
IRS990/TotalAssetsEOYAmt0104523
IRS990/TotalAssetsGrp/BOYAmt0113117
IRS990/TotalAssetsGrp/EOYAmt0104523
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0418161
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0248076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0550540
IRS990/TotalFunctionalExpensesGrp/TotalAmt0798616
IRS990/TotalGrossUBIAmt02
IRS990/TotalLiabilitiesBOYAmt0219478
IRS990/TotalLiabilitiesEOYAmt0269270
IRS990/TotalLiabilitiesGrp/BOYAmt0219478
IRS990/TotalLiabilitiesGrp/EOYAmt0269270
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-106361
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-164747
IRS990/TotalProgramServiceExpensesAmt0550540
IRS990/TotalProgramServiceRevenueAmt0334759
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0319348
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0737511
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0113117
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0104523
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0320 LAGUNA AVE
IRS990/USAddress/CityNm0KEY LARGO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033037
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BOILINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER KEYS COMMUNITY POOL INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JACOBS AQUATIC CENTER
ReturnHeader/Filer/BusinessNameControlTxt0UPPE
ReturnHeader/Filer/EIN0650760704
ReturnHeader/Filer/PhoneNum03054537946
ReturnHeader/Filer/USAddress/AddressLine1Txt0320 LAGUNA AVE
ReturnHeader/Filer/USAddress/CityNm0KEY LARGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650045773
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEYS ACCOUNTING & TAX SERVICE INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt099411 OVERSEAS HWY 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KEY LARGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033037
ReturnHeader/PreparerPersonGrp/PhoneNum03054513464
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN B STEIN
ReturnHeader/ReturnTs02024-11-14T12:23:39-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$104,523
Liabilities
$269,270
Net assets
-$164,747
Revenue
$737,511
Expenses
$798,616
Net income
-$61,105
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.06$0.25$0.18$0.19$0.21$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.27$0.16$0.74$0.80$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.22$0.11$0.69$0.83$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.20$0.16$0.04$0.75$0.71$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.09$0.08$0.52$0.51$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.06$0.07$0.65$0.77$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.76$0.91$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$0.73$0.81$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.42$0.66$0.84$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.68$0.84$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.70$0.82$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.63$0.84$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.02$1.31$0.79