Civic Intelligence

Sp Paddle Club

990 • Fiscal year 2024 • EIN 93-2942425

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 05, 2025

Organization ProfileWWW.SOMERSPOINTPADDLECLUB.COM
6 W Roosevelt BlvdMarmora, NJ 08223

(609) 435-5757

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

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

2024 filings • NTEE N50 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

2024 filings • NTEE N50 • <$500k nonprofits • Source year 2024

Asset Growth

4th percentile

-61%

Faster asset growth than 4% of similar nonprofits.

2024 filings • NTEE N50 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • NTEE N50 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$134

Down $210 (-61%) from 2023

Net Assets

Down

$134

Down $210 (-61%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $360 (-100%) from 2023

Expenses

Up

$210

Up $194 (+1213%) from 2023

Net Income

Down

-$210

Down $554 (-161%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$800K$600K$400K$200K$0Assets 2023: $344Liabilities 2023: $0Net Assets 2023: $3442023Assets 2024: $134Liabilities 2024: $0Net Assets 2024: $1342024Assets 2025: $611,600Liabilities 2025: $705Net Assets 2025: $610,8952025

Highlighted filing

2024

Assets$134
Liabilities$0
Net Assets$134
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2023: $360Expenses 2023: $16Net Income 2023: $3442023Revenue 2024: $0Expenses 2024: $210Net Income 2024: -$2102024Revenue 2025: $651,949Expenses 2025: $41,188Net Income 2025: $610,7612025

Highlighted filing

2024

Revenue$0
Expenses$210
Net Income-$210
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 5, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

NONE

To provide member access to recreational and social opportunities provided by club facilities including swimming pools, grill areas, event areas, access to waterfront, boating and water sport activities. The club facilities provide members with opportunities and areas to interact socially, recreate together, access and enjoy both pool and open water activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$344$134▼ $210
Total Assets$344$134▼ $210
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$344$134▼ $210
Total Net Assets Fund Balance$344$134▼ $210
Total Liabilities and Net Assets / Fund Balance$344$134▼ $210
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Michael Sean ScarboroughExecutive Di
Christopher David ScarboroughSecretary
Stephen Todd ScarboroughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210
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
Office Expenses-$210-$210
Total Functional Expenses$0$210$0$210
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Sp Paddle Club
EIN
93-2942425
Phone
6094355757
Address
6 W ROOSEVELT BLVD, MARMORA, NJ 08223

Signing Officer

Name
Michael Sean Scarborough
Title
Executive Director
Phone
6094355757
Signed
2025-03-05

Organization Details

Principal Officer
Michael Sean Scarborough
Formed
2023
Legal Domicile
Nj
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
PORTOCK BYE WEISS & CO CPA'S
Address
2701 NEW RD, NORTHFIELD, NJ 08225-2151
Preparer
James F Portock
Phone
6096466676
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide member access to recreational and social opportunities provided by club facilities including swimming pools, grill areas, event areas, access to waterfront, boating and water sport activities. The club facilities provide members with opportunities and areas to interact socially, recreate together, access and enjoy both pool and open water activities.”

Raw XML Appendix212 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
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IRS990/ActivityOrMissionDesc0TO PROVIDE MEMBER ACCESS TO RECREATIONAL AND SOCIAL OPPORTUNITIES PROVIDED BY CLUB FACILITIES INCLUDING SWIMMING POOLS, GRILL AREAS, EVENT AREAS, ACCESS TO WATERFRONT, BOATING AND WATER SPORT ACTIVITIES. THE CLUB FACILITIES PROVIDE MEMBERS WITH OPPORTUNITIES AND AREAS TO INTERACT SOCIALLY, RECREATE TOGETHER, ACCESS AND ENJOY BOTH POOL AND OPEN WATER ACTIVITIES.
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0MICHAEL SEAN SCARBOROUGH
IRS990/BooksInCareOfDetail/PhoneNum06094355757
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06 W ROOSEVELT BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MARMORA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd008223
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt0344
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IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL SEAN SCARBOROUGH
IRS990/Form990PartVIISectionAGrp/PersonNm2STEPHEN TODD SCARBOROUGH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02023
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NJ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE MEMBER ACCESS TO RECREATIONAL AND SOCIAL OPPORTUNITIES PROVIDED BY CLUB FACILITIES INCLUDING SWIMMING POOLS, GRILL AREAS, EVENT AREAS, ACCESS TO WATERFRONT, BOATING AND WATER SPORT ACTIVITIES. THE CLUB FACILITIES PROVIDE MEMBERS WITH OPPORTUNITIES AND AREAS TO INTERACT SOCIALLY, RECREATE TOGETHER, ACCESS AND ENJOY BOTH POOL AND OPEN WATER ACTIVITIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0344
IRS990/NetAssetsOrFundBalancesEOYAmt0134
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0344
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0134
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0210
IRS990/OfficeExpensesGrp/TotalAmt0210
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHAEL SEAN SCARBOROUGH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt016
IRS990/PYProgramServiceRevenueAmt0360
IRS990/PYRevenuesLessExpensesAmt0344
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IRS990/PYTotalRevenueAmt0360
IRS990/ReconcilationRevenueExpnssAmt0-210
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE MEMBER ACCESS TO RECREATIONAL AND SOCIAL OPPORTUNITIES PROVIDED BY CLUB FACILITIES INCLUDING SWIMMING POOLS, GRILL AREAS, EVENT AREAS, ACCESS TO WATERFRONT, BOATING AND WATER SPORT ACTIVITIES. THE CLUB FACILITIES PROVIDE MEMBERS WITH OPPORTUNITIES AND AREAS TO INTERACT SOCIALLY, RECREATE TOGETHER, ACCESS AND ENJOY BOTH POOL AND OPEN WATER ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/USAddress/CityNm0MARMORA
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IRS990/USAddress/ZIPCd008223
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SEAN SCARBOROUGH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06094355757
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SP PADDLE CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SPPA
ReturnHeader/Filer/EIN0932942425
ReturnHeader/Filer/PhoneNum06094355757
ReturnHeader/Filer/USAddress/AddressLine1Txt06 W ROOSEVELT BLVD
ReturnHeader/Filer/USAddress/CityNm0MARMORA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260158874
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PORTOCK BYE WEISS & CO CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02701 NEW RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0082252151
ReturnHeader/PreparerPersonGrp/PhoneNum06096466676
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES F PORTOCK
ReturnHeader/ReturnTs02025-03-13T09:33:11-04:00
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
$134
Liabilities
$0
Net assets
$134
Revenue
$0
Expenses
$210
Net income
-$210
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.12$0.01$6.11$6.52$0.41$6.11
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00