Civic Intelligence

Dolphin Swimming and Boating Club

EIN 94-3106341 • 501(c)4 • San Francisco, CA

Profile

The club provides safe, clean and healthful access to ocean swimming and recreational boating in the san fransico bay as well as provide access to public land for other recreation.

502 Jefferson StreetSan Francisco, CA 94109

dolphinclub.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

24th percentile

-4.4%

Higher net margin than 24% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

24th percentile

-3.5%

Faster asset growth than 24% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

26%

Faster revenue growth than 71% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,713,129

Down $62,290 (-3.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$1,713,129

Down $62,290 (-3.5%) from 2023

Revenue

Up

$1,399,461

Up $290,849 (+26%) from 2023

Expenses

Up

$1,460,920

Up $249,988 (+21%) from 2023

Net Income

Up

-$61,459

Up $40,861 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,277,477Liabilities 2010: $0Net Assets 2010: $1,277,4772010Assets 2011: $1,305,435Liabilities 2011: $0Net Assets 2011: $1,305,4352011Assets 2012: $1,299,149Liabilities 2012: $0Net Assets 2012: $1,299,1492012Assets 2013: $1,292,772Liabilities 2013: $0Net Assets 2013: $1,292,7722013Assets 2014: $1,359,380Liabilities 2014: $0Net Assets 2014: $1,359,3802014Assets 2015: $1,346,543Liabilities 2015: $0Net Assets 2015: $1,346,5432015Assets 2016: $1,472,573Liabilities 2016: $170Net Assets 2016: $1,472,4032016Assets 2017: $1,281,542Liabilities 2017: $2,788Net Assets 2017: $1,278,7542017Assets 2018: $1,239,674Liabilities 2018: $0Net Assets 2018: $1,239,6742018Assets 2019: $1,320,253Liabilities 2019: $0Net Assets 2019: $1,320,2532019Assets 2020: $1,714,824Liabilities 2020: $21,748Net Assets 2020: $1,693,0762020Assets 2021: $1,757,515Liabilities 2021: $0Net Assets 2021: $1,757,5152021Assets 2022: $1,870,617Liabilities 2022: $0Net Assets 2022: $1,870,6172022Assets 2023: $1,775,419Liabilities 2023: $0Net Assets 2023: $1,775,4192023Assets 2024: $1,713,129Liabilities 2024: $0Net Assets 2024: $1,713,1292024

Highlighted filing

2024

Assets$1,713,129
Liabilities$0
Net Assets$1,713,129

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $362,0002010Expenses 2011: $367,8442011Revenue 2012: $399,531Expenses 2012: $405,817Net Income 2012: -$6,2862012Revenue 2013: $447,242Expenses 2013: $453,619Net Income 2013: -$6,3772013Revenue 2014: $569,377Expenses 2014: $502,769Net Income 2014: $66,6082014Revenue 2015: $642,606Expenses 2015: $659,060Net Income 2015: -$16,4542015Revenue 2016: $896,693Expenses 2016: $770,833Net Income 2016: $125,8602016Revenue 2017: $634,849Expenses 2017: $828,498Net Income 2017: -$193,6492017Revenue 2018: $771,875Expenses 2018: $803,219Net Income 2018: -$31,3442018Revenue 2019: $784,262Expenses 2019: $762,784Net Income 2019: $21,4782019Revenue 2020: $989,762Expenses 2020: $662,452Net Income 2020: $327,3102020Revenue 2021: $807,786Expenses 2021: $742,015Net Income 2021: $65,7712021Revenue 2022: $974,790Expenses 2022: $856,965Net Income 2022: $117,8252022Revenue 2023: $1,108,612Expenses 2023: $1,210,932Net Income 2023: -$102,3202023Revenue 2024: $1,399,461Expenses 2024: $1,460,920Net Income 2024: -$61,4592024

Highlighted filing

2024

Revenue$1,399,461
Expenses$1,460,920
Net Income-$61,459

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.40$1.46$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.78$0.00$1.78$1.11$1.21$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.87$0.00$1.87$0.97$0.86$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.81$0.74$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.02$1.69$0.99$0.66$0.33
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.78$0.76$0.02
2018Summary only. Only limited summary data is available for this year.$1.24$0.00$1.24$0.77$0.80$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.63$0.83$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.90$0.77$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.64$0.66$0.02
2014Summary only. Only limited summary data is available for this year.$1.36$0.00$1.36$0.57$0.50$0.07
2013Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.45$0.45$0.01
2012Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$0.40$0.41$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$1,399,461
Mission and Program Overview

Mission

The club provides safe, clean and healthful access to ocean swimming and recreational boating in the san francisco bay as well as provide access to public land for other recreation

The club provides safe, clean and healthful access to ocean swimming and recreational boating in the san fransico bay as well as provide access to public land for other recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,220,527$1,364,424▲ $143,897
Cash and Non-Interest-Bearing Accounts$204,143$282,112▲ $77,969
Savings and Temporary Cash Investments$338,453$53,593▼ $284,860
Investments in Publicly Traded Securities$12,296$13,000▲ $704
Total Assets$1,775,419$1,713,129▼ $62,290
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,775,419$1,713,129▼ $62,290
Total Net Assets Fund Balance$1,775,419$1,713,129▼ $62,290
Total Liabilities and Net Assets / Fund Balance$1,775,419$1,713,129▼ $62,290

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,286,356$1,162,500$2,448,856
Equipment$78,068$828,324$906,392
Compensation and Service Providers

Board Members and Trustees

NameTitle
Diane WaltonPresident
John RobiolaBoat Captain
Deborah SherwoodGovernor
James DilworthGovernor
Janine CorcoranGovernor
Jari SalomaaGovernor
John HornorGovernor
Nanda PalmieriGovernor
Nathaniel BergerGovernor
Ward BusheeGovernor
Tim KreutzenHouse Captai
Polly RoseMembership D
David ZovickianRecording Se
Tim McelligottTreasurer
Ken CorenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$283,769
Program Service Revenue
$1,108,481
Investment Income
$7,211
Other Revenue
$0
All Other Contributions
$3,590
Change in Net Assets
$-61,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,293,600
Salaries, Compensation, and Employee Benefits$167,320
Total Fundraising Expense$34,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$288,323--$288,323
Other Salaries and Wages$132,779$9,994-$142,773
All Other Expenses$94,419$1,867$34,229$130,515
Insurance$112,071--$112,071
Depreciation Depletion$83,407--$83,407
Other Expenses$56,701--$56,701
Fees for Services Accounting$40,763--$40,763
Office Expenses$12,990--$12,990
Other Employee Benefits$12,027$905-$12,932
Payroll Taxes$10,802$813-$11,615
Fees for Services Other$1,365$103-$1,468
Total Functional Expenses$1,413,009$13,682$34,229$1,460,920
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
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 6

(a) life members any person who completes twenty-five (25) consecutive years of paid up membership in good standing shall automatically become a life member and shall be accorded all rights and privileges of active members. Life members shall not be liable for payment of dues. Life members who maintain lockers in the club shall pay a yearly locker fee in advance in an amount determined by the board of governors. If a member resigns, or is terminated for nonpayment of delinquencies, and later rejoins or is reinstated, prior and subsequent membership periods shall be counted in calculating years of consecutive paid up membership toward life membership, provided that all of the following requirements are met: 1. The period elapsed between any date of resignation or termination and the subsequent date of rejoining or reinstatement does not exceed six (6) months; 2. The member has paid all dues and other assessments that would have been applicable during the elapsed period; 3. The member has paid all amounts required if rejoining, or the reinstatement fee determined by the board of governor and other amounts if reinstating; and 4. The member has paid any other fees and other obligations or charges incurred for services or benefits acutally received, dues, assessments or fines as otherwise required. (b) out of town members any person who resides more than 100 miles from the club's principal address, may, upon consent of the board, be placed on the out of town membership list. Each out of town member shall pay dues in an amount determined by the board but shall not be entitled to maintain a locker at the club. (c) active members all other members of this club shall be active members.

Form 990, Page 6, Part VI, Line 7A

The board of governors shall be elected by the members by written ballot and not by action at any meeting. In addition, any action which may be taken at any meeting of the members may be taken by written ballot. A. The number of ballots required for a quorum and for aproval shall be the same as the number of members and votes required at a meeting. B. All ballot solicitations shall state, with respect to ballots other than for the election of governors, the percentage of approvals necessary to pass the matter submitted. The solicitation must specify the time by which the ballot must be received, in order to be counted. C. The written ballot, which may be sent by and to the club by electronic transmission, shall afford each member the opportunity to specify choice between approval and disapproval of each matter; blanks and abstensions shall not be counted. In any election of governors, the written ballot shall instruct the member to vote for no more candidates than there are vacancies; blanks and abstentions shall not be counted. D. The board of governors shall be elected by a plurality vote.

Form 990, Page 6, Part VI, Line 11B

A draft of the form 990 is provided for review. Any needed changes are made prior to its filing.

Form 990, Page 6, Part VI, Line 19

Form 990 is available at guidestar.org

Filing and Contact Details

Filer

Filer Name
Dolphin Swimming and Boating Club
EIN
94-3106341
Phone
4154419329
Address
502 JEFFERSON STREET, SAN FRANCISCO, CA 94109

Signing Officer

Name
John Hornor
Title
President
Phone
4154419329
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hornor
Formed
1888
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
14
Employees
3
Volunteers
100

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBERSHIP D
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IRS990/Form990PartVIISectionAGrp/TitleTxt4RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt5HOUSE CAPTAI
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOAT CAPTAIN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0(A) LIFE MEMBERS ANY PERSON WHO COMPLETES TWENTY-FIVE (25) CONSECUTIVE YEARS OF PAID UP MEMBERSHIP IN GOOD STANDING SHALL AUTOMATICALLY BECOME A LIFE MEMBER AND SHALL BE ACCORDED ALL RIGHTS AND PRIVILEGES OF ACTIVE MEMBERS. LIFE MEMBERS SHALL NOT BE LIABLE FOR PAYMENT OF DUES. LIFE MEMBERS WHO MAINTAIN LOCKERS IN THE CLUB SHALL PAY A YEARLY LOCKER FEE IN ADVANCE IN AN AMOUNT DETERMINED BY THE BOARD OF GOVERNORS. IF A MEMBER RESIGNS, OR IS TERMINATED FOR NONPAYMENT OF DELINQUENCIES, AND LATER REJOINS OR IS REINSTATED, PRIOR AND SUBSEQUENT MEMBERSHIP PERIODS SHALL BE COUNTED IN CALCULATING YEARS OF CONSECUTIVE PAID UP MEMBERSHIP TOWARD LIFE MEMBERSHIP, PROVIDED THAT ALL OF THE FOLLOWING REQUIREMENTS ARE MET: 1. THE PERIOD ELAPSED BETWEEN ANY DATE OF RESIGNATION OR TERMINATION AND THE SUBSEQUENT DATE OF REJOINING OR REINSTATEMENT DOES NOT EXCEED SIX (6) MONTHS; 2. THE MEMBER HAS PAID ALL DUES AND OTHER ASSESSMENTS THAT WOULD HAVE BEEN APPLICABLE DURING THE ELAPSED PERIOD; 3. THE MEMBER HAS PAID ALL AMOUNTS REQUIRED IF REJOINING, OR THE REINSTATEMENT FEE DETERMINED BY THE BOARD OF GOVERNOR AND OTHER AMOUNTS IF REINSTATING; AND 4. THE MEMBER HAS PAID ANY OTHER FEES AND OTHER OBLIGATIONS OR CHARGES INCURRED FOR SERVICES OR BENEFITS ACUTALLY RECEIVED, DUES, ASSESSMENTS OR FINES AS OTHERWISE REQUIRED. (B) OUT OF TOWN MEMBERS ANY PERSON WHO RESIDES MORE THAN 100 MILES FROM THE CLUB'S PRINCIPAL ADDRESS, MAY, UPON CONSENT OF THE BOARD, BE PLACED ON THE OUT OF TOWN MEMBERSHIP LIST. EACH OUT OF TOWN MEMBER SHALL PAY DUES IN AN AMOUNT DETERMINED BY THE BOARD BUT SHALL NOT BE ENTITLED TO MAINTAIN A LOCKER AT THE CLUB. (C) ACTIVE MEMBERS ALL OTHER MEMBERS OF THIS CLUB SHALL BE ACTIVE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF GOVERNORS SHALL BE ELECTED BY THE MEMBERS BY WRITTEN BALLOT AND NOT BY ACTION AT ANY MEETING. IN ADDITION, ANY ACTION WHICH MAY BE TAKEN AT ANY MEETING OF THE MEMBERS MAY BE TAKEN BY WRITTEN BALLOT. A. THE NUMBER OF BALLOTS REQUIRED FOR A QUORUM AND FOR APROVAL SHALL BE THE SAME AS THE NUMBER OF MEMBERS AND VOTES REQUIRED AT A MEETING. B. ALL BALLOT SOLICITATIONS SHALL STATE, WITH RESPECT TO BALLOTS OTHER THAN FOR THE ELECTION OF GOVERNORS, THE PERCENTAGE OF APPROVALS NECESSARY TO PASS THE MATTER SUBMITTED. THE SOLICITATION MUST SPECIFY THE TIME BY WHICH THE BALLOT MUST BE RECEIVED, IN ORDER TO BE COUNTED. C. THE WRITTEN BALLOT, WHICH MAY BE SENT BY AND TO THE CLUB BY ELECTRONIC TRANSMISSION, SHALL AFFORD EACH MEMBER THE OPPORTUNITY TO SPECIFY CHOICE BETWEEN APPROVAL AND DISAPPROVAL OF EACH MATTER; BLANKS AND ABSTENSIONS SHALL NOT BE COUNTED. IN ANY ELECTION OF GOVERNORS, THE WRITTEN BALLOT SHALL INSTRUCT THE MEMBER TO VOTE FOR NO MORE CANDIDATES THAN THERE ARE VACANCIES; BLANKS AND ABSTENTIONS SHALL NOT BE COUNTED. D. THE BOARD OF GOVERNORS SHALL BE ELECTED BY A PLURALITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS PROVIDED FOR REVIEW. ANY NEEDED CHANGES ARE MADE PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS AVAILABLE AT GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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