Civic Intelligence

Upper Keys Community Pool Inc Jacobs Aquatic Center

990 • Fiscal year 2024 • EIN 65-0760704

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 17, 2025

Organization ProfileN/A
99696 Overseas HighwayKey Largo, FL 33037

(305) 453-7946

Siviq Scores

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

Liabilities / Assets

98th percentile

3.98x

Higher debt load relative to assets than 98% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.29x

Higher debt load relative to revenue than 96% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

26th percentile

-10%

Higher net margin than 26% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

14th percentile

-41%

Faster asset growth than 14% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-74%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$61,799

Down $42,724 (-41%) from 2023

Net Assets

Down

-$184,237

Down $19,490 (-12%) from 2023

Liabilities

Down

$246,036

Down $23,234 (-8.6%) from 2023

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin26th percentile

Revenue

Down

$190,975

Down $546,536 (-74%) from 2023

Expenses

Down

$210,466

Down $588,150 (-74%) from 2023

Net Income

Up

-$19,491

Up $41,614 (+68%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2024

Assets$61,799
Liabilities$246,036
Net Assets-$184,237
Open 2024 Filing

Operations Trend

Revenue Growth5th 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

2024

Revenue$190,975
Expenses$210,466
Net Income-$19,491
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$213,013
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$73,713$56,522▼ $17,191
Cash and Non-Interest-Bearing Accounts$30,810$5,277▼ $25,533
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-$0-
Rtn Earn Endowment Incm Other Fnds$-164,747$-184,237▼ $19,490
Total Assets$104,523$61,799▼ $42,724
Other Assets Total-$0-
Liabilities
Other Liabilities$269,270$246,036▼ $23,234
Total Liabilities$269,270$246,036▼ $23,234
Net Assets / Fund Balance
Total Net Assets Fund Balance$-164,747$-184,237▼ $19,490
Total Liabilities and Net Assets / Fund Balance$104,523$61,799▼ $42,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,874$3,580,471$3,608,345
Equipment$26,495$182,371$208,866
Other Land Buildings$2,153$182,017$184,170
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
James BoiliniPresident
Kirk WagnerSecretary
Paul EllisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$162,395
Program Service Revenue
$38,746
Investment Income
$0
Other Revenue
$-10,166
All Other Contributions
$50,769
Change in Net Assets
$-19,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,740
Salaries, Compensation, and Employee Benefits$53,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,786$1,771-$49,557
Interest-$35,248-$35,248
Depreciation Depletion$17,191--$17,191
All Other Expenses$6,226$7,577-$13,803
Other Expenses$11,130$20,021-$11,130
Fees for Services Accounting-$5,253-$5,253
Payroll Taxes$4,034$135-$4,169
Insurance-$3,366-$3,366
Total Functional Expenses$106,707$103,759$0$210,466
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$95,688
Ukcf Scholarship$339
Payroll Liabilities$9
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
99696 Overseas Highway, KEY LARGO, FL 33037

Signing Officer

Name
James Boilini
Title
President
Signed
2025-11-17
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
24

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

“ROUNDING = $1”

Raw XML Appendix386 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/Desc01. MAINTAIN A COMMUNITY POOL FOR THE UPPER FLORIDA KEYS. NO OTHER PUBLIC POOL IS AVAILABLE. THE POOL IS AVAILABLE FOR COMMUNITY ORGANIZATIONS TO ALLOW FOR TRAINING AND RECREATION.2. PROVIDE FOR RECREATION, THERAPEUTIC AND EDUCATIONAL AQUATIC TRAINING.3. PROVIDE A SAFE AND STRUCTURED ENVIRONMENT FOR USE DURING TIMES WHEN PUBLIC SCHOOLS ARE NOT IN SESSION.
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0307229
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0169739
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0871955
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0162395
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0330590
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0691577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0615142
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0497676
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02297380
IRS990ScheduleA/TotalSupportAmt02376890
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt027874
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03580471
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03608345
IRS990ScheduleD/EquipmentGrp/BookValueAmt026495
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0182371
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0208866
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02153
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0182017
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0184170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt095688
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3339
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL BANK - LOC
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3UKCF SCHOLARSHIP
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056522
IRS990ScheduleD/TotalLiabilityAmt0246036
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING = $1
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0104523
IRS990/TotalAssetsEOYAmt061799
IRS990/TotalAssetsGrp/BOYAmt0104523
IRS990/TotalAssetsGrp/EOYAmt061799
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0162395
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103759
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106707
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0269270
IRS990/TotalLiabilitiesEOYAmt0246036
IRS990/TotalLiabilitiesGrp/BOYAmt0269270
IRS990/TotalLiabilitiesGrp/EOYAmt0246036
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-164747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-184237
IRS990/TotalProgramServiceExpensesAmt0106707
IRS990/TotalProgramServiceRevenueAmt038746
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028580
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190975
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0104523
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt061799
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt099696 Overseas Highway
IRS990/USAddress/CityNm0KEY LARGO
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033037
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BOILINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
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/AddressLine1Txt099696 Overseas Highway
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/ReturnTs02025-11-17T11:01:30-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$61,799
Liabilities
$246,036
Net assets
-$184,237
Revenue
$190,975
Expenses
$210,466
Net income
-$19,491
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