Civic Intelligence

Multnomah Channel Yacht Club

EIN 93-6034947 • 501(c)7 • Scappoose, OR

Profile

Recreation and social activities carried out by the organization for the benefit of the members. Some activities are open to the general public.

50990 Dike RdScappoose, OR 97056

www.mcyc1.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.20x

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

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

87th percentile

28%

Higher net margin than 87% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

73rd percentile

13%

Faster asset growth than 73% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

25th percentile

-14%

Faster revenue growth than 25% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$263,770

Up $29,939 (+13%) from 2024

Liabilities

Up

$16,153

Up $7,167 (+80%) from 2024

Net Assets

Up

$247,617

Up $22,772 (+10%) from 2024

Operations
Liabilities / Revenue83rd percentileNet Margin87th percentile

Revenue

Down

$80,325

Down $13,421 (-14%) from 2024

Expenses

Up

$57,553

Up $1,774 (+3.2%) from 2024

Net Income

Down

$22,772

Down $15,195 (-40%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$300K$200K$100K$0Assets 2011: $215,847Liabilities 2011: $30,011Net Assets 2011: $185,8362011Assets 2012: $224,016Liabilities 2012: $22,659Net Assets 2012: $201,3572012Assets 2013: $225,296Liabilities 2013: $18,027Net Assets 2013: $207,2692013Assets 2014: $238,514Liabilities 2014: $13,821Net Assets 2014: $224,6932014Assets 2015: $215,681Liabilities 2015: $0Net Assets 2015: $215,6812015Assets 2016: $215,377Liabilities 2016: $0Net Assets 2016: $215,3772016Assets 2017: $218,484Liabilities 2017: $0Net Assets 2017: $218,4842017Assets 2018: $213,026Liabilities 2018: $0Net Assets 2018: $213,0262018Assets 2019: $189,316Liabilities 2019: $3,418Net Assets 2019: $185,8982019Assets 2020: $198,645Liabilities 2020: $7,232Net Assets 2020: $191,4132020Assets 2021: $212,695Liabilities 2021: $6,085Net Assets 2021: $206,6102021Assets 2022: $207,504Liabilities 2022: $4,967Net Assets 2022: $202,5372022Assets 2023: $191,619Liabilities 2023: $9,581Net Assets 2023: $182,0382023Assets 2024: $233,831Liabilities 2024: $8,986Net Assets 2024: $224,8452024Assets 2025: $263,770Liabilities 2025: $16,153Net Assets 2025: $247,6172025

Highlighted filing

2025

Assets$263,770
Liabilities$16,153
Net Assets$247,617
Open 2025 Filing

Operations Trend

Revenue Growth25th percentile

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

$100K$50K$0-$50KRevenue 2011: $21,858Expenses 2011: $13,264Net Income 2011: $8,5942011Revenue 2012: $30,191Expenses 2012: $14,670Net Income 2012: $15,5212012Revenue 2013: $33,222Expenses 2013: $27,310Net Income 2013: $5,9122013Revenue 2014: $48,132Expenses 2014: $30,708Net Income 2014: $17,4242014Revenue 2015: $24,476Expenses 2015: $33,488Net Income 2015: -$9,0122015Revenue 2016: $32,032Expenses 2016: $32,336Net Income 2016: -$3042016Revenue 2017: $31,510Expenses 2017: $30,398Net Income 2017: $1,1122017Revenue 2018: $26,025Expenses 2018: $31,128Net Income 2018: -$5,1032018Revenue 2019: $23,764Expenses 2019: $48,529Net Income 2019: -$24,7652019Revenue 2020: $39,044Expenses 2020: $35,860Net Income 2020: $3,1842020Revenue 2021: $50,354Expenses 2021: $38,005Net Income 2021: $12,3492021Revenue 2022: $38,270Expenses 2022: $42,343Net Income 2022: -$4,0732022Revenue 2023: $37,217Expenses 2023: $57,716Net Income 2023: -$20,4992023Revenue 2024: $93,746Expenses 2024: $55,779Net Income 2024: $37,9672024Revenue 2025: $80,325Expenses 2025: $57,553Net Income 2025: $22,7722025

Highlighted filing

2025

Revenue$80,325
Expenses$57,553
Net Income$22,772
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$263,770
Liabilities
$16,153
Net assets
$247,617
Revenue
$80,325
Expenses
$57,553
Net income
$22,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.64$0.16$2.48$0.80$0.58$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.09$2.25$0.94$0.56$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.10$1.82$0.37$0.58$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.08$0.05$2.03$0.38$0.42$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.13$0.06$2.07$0.50$0.38$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.07$1.91$0.39$0.36$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.03$1.86$0.24$0.49$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$0.26$0.31$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$0.32$0.30$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$0.32$0.32$0.00
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$0.24$0.33$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.39$0.14$2.25$0.48$0.31$0.17
2013Summary only. Only limited summary data is available for this year.$2.25$0.18$2.07$0.33$0.27$0.06
2012Summary only. Only limited summary data is available for this year.$2.24$0.23$2.01$0.30$0.15$0.16
2011Summary only. Only limited summary data is available for this year.$2.16$0.30$1.86$0.22$0.13$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 31, 2026
Return Version
2025v4.0
Gross Receipts
$148,202
Mission and Program Overview

Mission

Recreation and social activities carried out by the organization for the benefit of the members. Some activities are open to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$146,480$141,299▼ $5,181
Savings and Temporary Cash Investments$75,400$74,595▼ $805
Cash and Non-Interest-Bearing Accounts$9,075$43,456▲ $34,381
Prepaid Expenses and Deferred Charges$2,876$4,420▲ $1,544
Total Assets$233,831$263,770▲ $29,939
Liabilities
Accounts Payable and Accrued Expenses$8,986$16,153▲ $7,167
Total Liabilities$8,986$16,153▲ $7,167
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$224,845$247,617▲ $22,772
Total Net Assets Fund Balance$224,845$247,617▲ $22,772
Total Liabilities and Net Assets / Fund Balance$233,831$263,770▲ $29,939

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$118,689$49,584$168,273
Equipment$22,610$22,655$45,265
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Mary DonaldsonSecretary
Lori SenzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,386
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$34,939
Change in Net Assets
$22,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$57,553
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
Insurance$30,875--$30,875
Fees for Services Accounting-$7,752-$7,752
Depreciation Depletion$5,181--$5,181
Other Expenses$705--$705
Total Functional Expenses$49,801$7,752$0$57,553
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Parties----
Rent----
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Governing Body review”

Conflict of interest policy compliance Part VI line 12C

“Conflict of interest compliance monitored”

Governing documents etc available to public Part VI line 19

“Documents available to public”

Filing and Contact Details

Filer

Filer Name
Multnomah Channel Yacht Club
EIN
93-6034947
In Care Of
% LORI SENZ
Phone
5033199245
Address
50990 DIKE RD, SCAPPOOSE, OR 97056

Signing Officer

Name
Lori Senz
Title
Treasurer
Phone
5035433979
Signed
2026-01-31
Discuss with paid preparer
No

Organization Details

Formed
2002
Legal Domicile
Or
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Scappoose Business & Tax Service in
Address
PO BOX 1263, Saint Helens, OR 97051
Preparer
Cindi Caruso
Phone
5033976993
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Deposits received to capital expenditures account other deposits to capital expenditures”

List of other expenses Part IX line 24E

“Bar Expenses $2,828 Commodores Ball $2,987 Committee expenses $2,005 Utilities $ 1,387.00”

Raw XML Appendix277 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/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07752
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt024767
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0148202
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossRentsGrp/RealAmt0102246
IRS990/GrossSalesOfInventoryAmt0570
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
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IRS990/IRPDocumentCnt00
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IRS990/LessRentalExpensesGrp/RealAmt067479
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt020619
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetAssetsOrFundBalancesBOYAmt0224845
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IRS990/NoListedPersonsCompensatedInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum05035433979
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MULTNOMAH CHANNEL YACHT CLUB
ReturnHeader/Filer/BusinessNameControlTxt0MULT
ReturnHeader/Filer/EIN0936034947
ReturnHeader/Filer/InCareOfNm0% LORI SENZ
ReturnHeader/Filer/PhoneNum05033199245
ReturnHeader/Filer/USAddress/AddressLine1Txt050990 DIKE RD
ReturnHeader/Filer/USAddress/CityNm0SCAPPOOSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097056
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611902200
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCAPPOOSE BUSINESS & TAX SERVICE IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1263
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Saint Helens
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097051
ReturnHeader/PreparerPersonGrp/PhoneNum05033976993
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CINDI CARUSO
ReturnHeader/ReturnTs02026-01-27T13:12:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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