Civic Intelligence

Bluegrass Dive Club Inc

990EZ • Fiscal year 2014 • EIN 76-0807719

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 13, 2015

Organization Profilewww.BluegrassDiveClub.com
3557 Gloucester DrLexington, KY 40510-9758

(859) 255-3937

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

6th percentile

-31%

Higher net margin than 6% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

92nd percentile

$482

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

6th percentile

-43%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-67%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$15,873

Down $12,189 (-43%) from 2013

Net Assets

Down

$15,873

Down $12,189 (-43%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin6th percentile

Revenue

Down

$39,265

Down $80,137 (-67%) from 2013

Expenses

Down

$51,454

Down $90,599 (-64%) from 2013

Net Income

Up

-$12,189

Up $10,462 (+46%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$80K$60K$40K$20K$0Assets 2010: $30,742Liabilities 2010: $0Net Assets 2010: $30,7422010Assets 2011: $61,653Liabilities 2011: $0Net Assets 2011: $61,6532011Assets 2012: $50,713Liabilities 2012: $0Net Assets 2012: $50,7132012Assets 2013: $28,062Liabilities 2013: $0Net Assets 2013: $28,0622013Assets 2014: $15,873Liabilities 2014: $0Net Assets 2014: $15,8732014Assets 2015: $25,005Liabilities 2015: $0Net Assets 2015: $25,0052015Assets 2016: $27,459Liabilities 2016: $0Net Assets 2016: $27,4592016Assets 2017: $35,591Liabilities 2017: $0Net Assets 2017: $35,5912017Assets 2018: $19,834Liabilities 2018: $0Net Assets 2018: $19,8342018Assets 2019: $18,925Liabilities 2019: $0Net Assets 2019: $18,9252019Assets 2020: $9,932Liabilities 2020: $0Net Assets 2020: $9,9322020Assets 2021: $19,781Liabilities 2021: $0Net Assets 2021: $19,7812021Assets 2022: $21,331Liabilities 2022: $0Net Assets 2022: $21,3312022Assets 2023: $20,045Liabilities 2023: $0Net Assets 2023: $20,0452023Assets 2024: $52,180Liabilities 2024: $0Net Assets 2024: $52,1802024

Highlighted filing

2014

Assets$15,873
Liabilities$0
Net Assets$15,873
Open 2014 Filing

Operations Trend

Revenue Growth2nd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $62,237Expenses 2010: $77,515Net Income 2010: -$15,2782010Revenue 2011: $90,879Expenses 2011: $59,968Net Income 2011: $30,9112011Revenue 2012: $59,716Expenses 2012: $70,656Net Income 2012: -$10,9402012Revenue 2013: $119,402Expenses 2013: $142,053Net Income 2013: -$22,6512013Revenue 2014: $39,265Expenses 2014: $51,454Net Income 2014: -$12,1892014Revenue 2015: $72,045Expenses 2015: $62,913Net Income 2015: $9,1322015Revenue 2016: $66,146Expenses 2016: $63,692Net Income 2016: $2,4542016Revenue 2017: $70,361Expenses 2017: $61,314Net Income 2017: $9,0472017Revenue 2018: $42,994Expenses 2018: $58,751Net Income 2018: -$15,7572018Revenue 2019: $34,555Expenses 2019: $35,464Net Income 2019: -$9092019Revenue 2020: $3,055Expenses 2020: $12,048Net Income 2020: -$8,9932020Revenue 2021: $20,172Expenses 2021: $10,323Net Income 2021: $9,8492021Revenue 2022: $24,384Expenses 2022: $22,834Net Income 2022: $1,5502022Revenue 2023: $21,825Expenses 2023: $23,111Net Income 2023: -$1,2862023Revenue 2024: $38,298Expenses 2024: $6,163Net Income 2024: $32,1352024

Highlighted filing

2014

Revenue$39,265
Expenses$51,454
Net Income-$12,189
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$39,265
Mission and Program Overview

Mission

SCUBA Diving Club

Program Services

DescriptionGrantsExpenses
Arranged trips and social functions all related to skin diving scuba diving or snorkeling All comps and discounts are returned to trip participants in the form of discounts--
Maintained website and newsletter focused on club activities trips and functions--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard L Stephan JrDirector Safety-$0$482$482
Herbert D GeddesDirector Dive CommitteePT$0$482$482
Michael J McCannDirector WebmasterPT$0$482$482
John C GeddesDirector NewsletterPT$0$482$482
Michael SullivanSecretary-$0$482$482
Tracy CombsPresidentPT$0$482$482
Corrine MulberryVice PresidentPT$0$482$482
Daniel MillerTreasurerPT$0$482$482
Filing and Contact Details

Filer

Filer Name
Bluegrass Dive Club Inc
EIN
76-0807719
Address
3557 Gloucester Dr, Lexington, KY 40510-9758

Signing Officer

Name
Michael J McCann
Title
Director
Phone
8592553937
Signed
2015-08-13
Discuss with paid preparer
Yes

Preparer

Firm
Tri-MGB Associates
Address
3557 Gloucester Dr, Lexington, KY 40510-9758
Preparer
Michael J McCann
Phone
8592553937
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description Amount(A)DiveAssure insurance commissions 108(B)Misc 83(C)Comps received from trip vendors 3,855”

Description of other expenses Part I line 16

“Description Amount(A)KY State filing expense 15(B)Web Hosting fee 179(C)Misc Administrative expense 27”

Raw XML Appendix155 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/PersonNm0Richard L Stephan Jr
CompensationExplanation/CompensationExplanationGrp/PersonNm1Herbert D Geddes
CompensationExplanation/CompensationExplanationGrp/PersonNm2Michael J McCann
CompensationExplanation/CompensationExplanationGrp/PersonNm3John C Geddes
CompensationExplanation/CompensationExplanationGrp/PersonNm4Michael Sullivan
CompensationExplanation/CompensationExplanationGrp/PersonNm5Tracy Combs
CompensationExplanation/CompensationExplanationGrp/PersonNm6Corrine Mulberry
CompensationExplanation/CompensationExplanationGrp/PersonNm7Daniel Miller
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt1Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt2Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt3Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt4Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt5Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt6Trip vendor comps shared in the form of discounted travel
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt7Trip vendor comps shared in the form of discounted travel
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt046022
IRS990EZ/BooksInCareOfDetail/PersonNm0Daniel Miller
IRS990EZ/BooksInCareOfDetail/PhoneNum08592553937
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0824 Gunpowder Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Lexington
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0405091754
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028062
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015873
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12189
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt028062
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015873
IRS990EZ/GrossReceiptsAmt039265
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt019
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt035200
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt028062
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015873
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt028062
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015873
IRS990EZ/OccupancyRentUtltsAndMaintAmt01336
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt66.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt710.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt0482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt1482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt2482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt3482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt4482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt5482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt6482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt7482
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Richard L Stephan Jr
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Herbert D Geddes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Michael J McCann
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3John C Geddes
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Michael Sullivan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Tracy Combs
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Corrine Mulberry
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Daniel Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director Safety
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director Dive Committee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director Webmaster
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director Newsletter
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0221
IRS990EZ/OtherRevenueTotalAmt04046
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SCUBA Diving Club
IRS990EZ/PrintingPublicationsPostageAmt020
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Arranged trips and social functions all related to skin diving scuba diving or snorkeling All comps and discounts are returned to trip participants in the form of discounts
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Maintained website and newsletter focused on club activities trips and functions
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03855
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051454
IRS990EZ/TotalRevenueAmt039265
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.BluegrassDiveClub.com
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description Amount(A)DiveAssure insurance commissions 108(B)Misc 83(C)Comps received from trip vendors 3,855
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description Amount(A)KY State filing expense 15(B)Web Hosting fee 179(C)Misc Administrative expense 27
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael J McCann
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum08592553937
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Bluegrass Dive Club Inc
ReturnHeader/Filer/BusinessNameControlTxt0BLUE
ReturnHeader/Filer/EIN0760807719
ReturnHeader/Filer/USAddress/AddressLine1Txt03557 Gloucester Dr
ReturnHeader/Filer/USAddress/CityNm0Lexington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0405109758
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611063860
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tri-MGB Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03557 Gloucester Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lexington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0405109758
ReturnHeader/PreparerPersonGrp/PhoneNum08592553937
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael J McCann
ReturnHeader/ReturnTs02015-08-14T11:16:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,873
Liabilities
$0
Net assets
$15,873
Revenue
$39,265
Expenses
$51,454
Net income
-$12,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.00$0.52$0.38$0.06$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.22$0.23$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.24$0.23$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.20$0.10$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.00$0.10$0.03$0.12$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.35$0.35$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.00$0.20$0.43$0.59$0.16
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.70$0.61$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.00$0.27$0.66$0.64$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.72$0.63$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.39$0.51$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.19$1.42$0.23
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.00$0.51$0.60$0.71$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.91$0.60$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.00$0.31$0.62$0.78$0.15
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • <$500k nonprofits