Civic Intelligence

Clover Island Yacht Club

EIN 91-6054765 • 501(c)7 • Kennewick, WA

Profile

The organization's purpose is to promote club members' common interest, education and enjoyment in yachting and boating on local waterways.

104 Clover Island Dr 101Kennewick, WA 99336

cloverislandyachtclub.com

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-6.4%

Higher net margin than 20% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

28%

Faster revenue growth than 85% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$530,663

Down $13,983 (-2.6%) from 2023

Liabilities

Down

$0

Down $946 (-100%) from 2023

Net Assets

Down

$530,663

Down $13,037 (-2.4%) from 2023

Revenue

Up

$204,374

Up $44,542 (+28%) from 2023

Expenses

Down

$217,411

Down $50,462 (-19%) from 2023

Net Income

Up

-$13,037

Up $95,004 (+88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2008: $605,639Liabilities 2008: $02008Assets 2009: $656,733Liabilities 2009: $02009Assets 2010: $643,606Liabilities 2010: $0Net Assets 2010: $643,6062010Assets 2011: $613,820Liabilities 2011: $0Net Assets 2011: $613,8202011Assets 2012: $736,245Liabilities 2012: $60,440Net Assets 2012: $675,8052012Assets 2013: $671,137Liabilities 2013: $0Net Assets 2013: $671,1372013Assets 2014: $643,499Liabilities 2014: $0Net Assets 2014: $643,4992014Assets 2015: $641,041Liabilities 2015: $0Net Assets 2015: $641,0412015Assets 2016: $638,868Liabilities 2016: $0Net Assets 2016: $638,8682016Assets 2017: $630,145Liabilities 2017: $0Net Assets 2017: $630,1452017Assets 2018: $619,086Liabilities 2018: $0Net Assets 2018: $619,0862018Assets 2019: $615,049Liabilities 2019: $0Net Assets 2019: $615,1492019Assets 2020: $634,181Liabilities 2020: $0Net Assets 2020: $634,1812020Assets 2021: $626,233Liabilities 2021: $0Net Assets 2021: $626,2332021Assets 2022: $651,741Liabilities 2022: $0Net Assets 2022: $651,7412022Assets 2023: $544,646Liabilities 2023: $946Net Assets 2023: $543,7002023Assets 2024: $530,663Liabilities 2024: $0Net Assets 2024: $530,6632024

Highlighted filing

2024

Assets$530,663
Liabilities$0
Net Assets$530,663

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2008: $138,526Expenses 2008: $87,135Net Income 2008: $51,3912008Revenue 2009: $159,638Expenses 2009: $108,544Net Income 2009: $51,0942009Revenue 2010: $173,372Expenses 2010: $186,499Net Income 2010: -$13,1272010Revenue 2011: $158,961Expenses 2011: $188,747Net Income 2011: -$29,7862011Revenue 2012: $474,532Expenses 2012: $412,547Net Income 2012: $61,9852012Revenue 2013: $236,257Expenses 2013: $240,925Net Income 2013: -$4,6682013Revenue 2014: $182,428Expenses 2014: $210,066Net Income 2014: -$27,6382014Revenue 2015: $162,578Expenses 2015: $165,036Net Income 2015: -$2,4582015Revenue 2016: $169,249Expenses 2016: $171,422Net Income 2016: -$2,1732016Revenue 2017: $164,727Expenses 2017: $173,450Net Income 2017: -$8,7232017Revenue 2018: $169,620Expenses 2018: $180,679Net Income 2018: -$11,0592018Revenue 2019: $164,077Expenses 2019: $168,014Net Income 2019: -$3,9372019Revenue 2020: $180,127Expenses 2020: $161,095Net Income 2020: $19,0322020Revenue 2021: $173,059Expenses 2021: $181,007Net Income 2021: -$7,9482021Revenue 2022: $209,046Expenses 2022: $183,538Net Income 2022: $25,5082022Revenue 2023: $159,832Expenses 2023: $267,873Net Income 2023: -$108,0412023Revenue 2024: $204,374Expenses 2024: $217,411Net Income 2024: -$13,0372024

Highlighted filing

2024

Revenue$204,374
Expenses$217,411
Net Income-$13,037

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$0.00$5.31$2.04$2.17$0.13
2023Detailed filing. Detailed filing data is available for this year.$5.45$0.01$5.44$1.60$2.68$1.08
2022Detailed filing. Detailed filing data is available for this year.$6.52$0.00$6.52$2.09$1.84$0.26
2021Detailed filing. Detailed filing data is available for this year.$6.26$0.00$6.26$1.73$1.81$0.08
2020Detailed filing. Detailed filing data is available for this year.$6.34$0.00$6.34$1.80$1.61$0.19
2019Summary only. Only limited summary data is available for this year.$6.15$0.00$6.15$1.64$1.68$0.04
2018Summary only. Only limited summary data is available for this year.$6.19$0.00$6.19$1.70$1.81$0.11
2017Summary only. Only limited summary data is available for this year.$6.30$0.00$6.30$1.65$1.73$0.09
2016Summary only. Only limited summary data is available for this year.$6.39$0.00$6.39$1.69$1.71$0.02
2015Summary only. Only limited summary data is available for this year.$6.41$0.00$6.41$1.63$1.65$0.02
2014Summary only. Only limited summary data is available for this year.$6.43$0.00$6.43$1.82$2.10$0.28
2013Summary only. Only limited summary data is available for this year.$6.71$0.00$6.71$2.36$2.41$0.05
2012Summary only. Only limited summary data is available for this year.$7.36$0.60$6.76$4.75$4.13$0.62
2011Summary only. Only limited summary data is available for this year.$6.14$0.00$6.14$1.59$1.89$0.30
2010Summary only. Only limited summary data is available for this year.$6.44$0.00$6.44$1.73$1.86$0.13
2009Summary only. Only limited summary data is available for this year.$6.57$0.00$1.60$1.09$0.51
2008Summary only. Only limited summary data is available for this year.$6.06$0.00$1.39$0.87$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$227,931
Mission and Program Overview

Mission

The organization's purpose is to promote club members' common interest, education and enjoyment in yachting and boating on local waterways.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$543,700$530,663▼ $13,037
Land, Buildings, and Equipment, Net$365,291$328,272▼ $37,019
Cash and Non-Interest-Bearing Accounts$179,355$202,391▲ $23,036
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-
Total Assets$544,646$530,663▼ $13,983
Other Assets Total-$0-
Liabilities
Other Liabilities$946--
Total Liabilities$946$0▼ $946
Net Assets / Fund Balance
Total Net Assets Fund Balance$543,700$530,663▼ $13,037
Total Liabilities and Net Assets / Fund Balance$544,646$530,663▼ $13,983

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$303,971$507,391$811,362
Other Land Buildings$24,301$63,582$87,883
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ryan SmithPresident
Jim SedgwickVice President
Cuco LarraldeTrustee
Dan BunnTrustee
Jeff ChaplaTrustee
Mark AllenTrustee
Angie BallSecretary
Gayle StackTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$211,724
Investment Income
$1,105
Other Revenue
$-8,455
Change in Net Assets
$-13,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$217,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$84,608
Insurance---$38,588
Depreciation Depletion---$23,870
Office Expenses---$8,265
Fees for Services Accounting---$6,791
All Other Expenses---$4,177
Other Expenses---$2,360
Fees for Services Legal---$1,019
Total Functional Expenses$0$0$0$217,411
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The club has two classes of membership. Regular members are voting members. Social members are non-voting members.

Form 990, Part VI, Section A, Line 7A

Regular members must be in good standing with club's bylaws in order to participate in governance and voting functions.

Form 990, Part VI, Section A, Line 7B

Certain decisions of the governing body require approval by the members.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by a corporate officer prior to their signature.

Form 990, Part VI, Section B, Line 12C

The club's officers and trustees are required to disclose conflicts of interest annually in a written questionnaire.

Form 990, Part VI, Section C, Line 19

The club's governing documents, policies, financial statements and tax returns are available to the members upon request at the club's office.

Filing and Contact Details

Filer

Filer Name
Clover Island Yacht Club
EIN
91-6054765
Phone
5095869656
Address
104 Clover Island Dr 101, Kennewick, WA 99336

Signing Officer

Name
Ryan Smith
Title
President
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Smith
Formed
1953
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
In Balance CPA Group
Address
9425 Sandifur Pkwy Suite 205, Pasco, WA 99301
Preparer
Daniel L Boyd
Phone
5093813310
Raw XML Appendix366 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/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Ryan Smith
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES & ASSESS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1192724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1192724
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01586
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0267873
IRS990/PYOtherRevenueAmt0-3648
IRS990/PYProgramServiceRevenueAmt0161894
IRS990/PYRevenuesLessExpensesAmt0-108041
IRS990/PYTotalExpensesAmt0267873
IRS990/PYTotalRevenueAmt0159832
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-13037
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt0-9212
IRS990/RentalIncomeOrLossGrp/RealAmt0757
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0543700
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0530663
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0303971
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0507391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0811362
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024301
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt063582
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt087883
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0328272
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAS TWO CLASSES OF MEMBERSHIP. REGULAR MEMBERS ARE VOTING MEMBERS. SOCIAL MEMBERS ARE NON-VOTING MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REGULAR MEMBERS MUST BE IN GOOD STANDING WITH CLUB'S BYLAWS IN ORDER TO PARTICIPATE IN GOVERNANCE AND VOTING FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BODY REQUIRE APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY A CORPORATE OFFICER PRIOR TO THEIR SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CLUB'S OFFICERS AND TRUSTEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ANNUALLY IN A WRITTEN QUESTIONNAIRE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CLUB'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE TO THE MEMBERS UPON REQUEST AT THE CLUB'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0544646
IRS990/TotalAssetsEOYAmt0530663
IRS990/TotalAssetsGrp/BOYAmt0544646
IRS990/TotalAssetsGrp/EOYAmt0530663
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217411
IRS990/TotalGrossUBIAmt0-7494
IRS990/TotalLiabilitiesBOYAmt0946
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0946
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0543700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0530663
IRS990/TotalProgramServiceRevenueAmt0211724
IRS990/TotalRevenueGrp/ExclusionAmt0144
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0211724
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0204374
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-7494
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0544646
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0530663
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0104 Clover Island Dr 101
IRS990/USAddress/CityNm0Kennewick
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099336
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0CloverIslandYachtClub.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ryan Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Clover Island Yacht Club
ReturnHeader/Filer/BusinessNameControlTxt0CLOV
ReturnHeader/Filer/EIN0916054765
ReturnHeader/Filer/PhoneNum05095869656
ReturnHeader/Filer/USAddress/AddressLine1Txt0104 Clover Island Dr 101
ReturnHeader/Filer/USAddress/CityNm0Kennewick
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099336
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0934380759
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0In Balance CPA Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09425 Sandifur Pkwy Suite 205
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pasco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099301
ReturnHeader/PreparerPersonGrp/PhoneNum05093813310
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Daniel L Boyd
ReturnHeader/ReturnTs02025-11-11T09:24:53-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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