Civic Intelligence

Berkeley Rowing Club Inc

EIN 94-3112841 • 501(c)3 • Emeryville, CA

Profile

Teach and promote the sports of rowing and paddling.

PO Box 99285Emeryville, CA 94662

berkeleyrowingclub.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

31st percentile

-10.0%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

-5.2%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

47th percentile

-3.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$109,282

Up $3,790 (+3.6%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$109,282

Up $3,790 (+3.6%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin31st percentile

Revenue

Down

$41,872

Down $13,806 (-25%) from 2024

Expenses

Down

$38,082

Down $30 (-0.1%) from 2024

Net Income

Down

$3,790

Down $13,776 (-78%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$150K$100K$50K$0Assets 2021: $86,194Net Assets 2021: $86,1942021Assets 2022: $92,753Net Assets 2022: $92,7532022Assets 2023: $87,926Net Assets 2023: $87,9262023Assets 2024: $105,492Net Assets 2024: $105,4922024Assets 2025: $109,282Net Assets 2025: $109,2822025

Highlighted filing

2025

Assets$109,282
Liabilities-
Net Assets$109,282
Open 2025 Filing

Operations Trend

Revenue Growth47th percentile

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

$60K$40K$20K$0-$20KRevenue 2021: $50,050Expenses 2021: $29,071Net Income 2021: $20,9792021Revenue 2022: $50,179Expenses 2022: $43,620Net Income 2022: $6,5592022Revenue 2023: $48,384Expenses 2023: $53,211Net Income 2023: -$4,8272023Revenue 2024: $55,678Expenses 2024: $38,112Net Income 2024: $17,5662024Revenue 2025: $41,872Expenses 2025: $38,082Net Income 2025: $3,7902025

Highlighted filing

2025

Revenue$41,872
Expenses$38,082
Net Income$3,790
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$109,282
Liabilities
-
Net assets
$109,282
Revenue
$41,872
Expenses
$38,082
Net income
$3,790
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.09$1.09$0.42$0.38$0.04
2024Detailed filing. Detailed filing data is available for this year.$1.05$1.05$0.56$0.38$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.88$0.88$0.48$0.53$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.93$0.50$0.44$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.86$0.50$0.29$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 24, 2026
Return Version
2025v4.0
Gross Receipts
$41,872
Mission and Program Overview

Mission

Teachandpromotethesportsofrowingandpaddling.

Teach and promote the sports of rowing and paddling.

Program Services

DescriptionGrantsExpenses
Provide members of all ages and abilities with rowing and paddling programs, including training and support with specialized equipment, facilities and expertise.-$37,315
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine BadenPresidentPT$0--
Jane ToroVice President-$0--
Eric FullerSecretary-$0--
MacKenzie SmithTreasurerPT$0--
Asher JasonDirector-$0--
Elizabeth RowellDirector-$0--
Paul BlackDirector-$0--
Michael ChamberlainDirector-$0--
Jean HaywardDirector-$0--
Filing and Contact Details

Filer

Filer Name
Berkeley Rowing Club Inc
EIN
94-3112841
Phone
4157422772
Address
PO Box 99285, Emeryville, CA 94662

Signing Officer

Name
MacKenzie Smith
Title
Treasurer
Signed
2026-03-24
Discuss with paid preparer
Yes

Preparer

Firm
Shining Star Consulting LLC
Address
1831 Solano Ave Unit 8058, Berkeley, CA 94707-5056
Preparer
Suzanne Pon
Phone
5109996712
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $2340”

Other Expenses.1003

“Information Technology $424”

Other Expenses.1007

“Conferences, Conventions, and Meetings $220”

Other Expenses.1012

“Insurance $9839”

Other Expenses.1

“Boat and Club Gear Purchases $15866”

Other Expenses.2

“Repairs & Maintenance $5209”

990EZ, Part II, Line 24 other assets

“Club owns boats and other rowing, paddling and training equipment. Club records are in accordance with cash-basis accounting, expensing equipment purchases in the year of acquisition, so there is no value for equipment reflected in the balance sheet. For insurance purposes, the replacement value of Clubs insured equipment is $173,500.”

Raw XML Appendix199 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Berkeley
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Elaine Baden
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Asher Jason
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Paul Black
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Michael Chamberlain
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Jean Hayward
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt033898
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Teach and promote the sports of rowing and paddling.
IRS990EZ/PrintingPublicationsPostageAmt0296
IRS990EZ/ProgramServiceRevenueAmt07327
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide members of all ages and abilities with rowing and paddling programs, including training and support with specialized equipment, facilities and expertise.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt037315
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TaxImposedOnOrganizationMgrAmt00
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IRS990EZ/TotalExpensesAmt038082
IRS990EZ/TotalProgramServiceExpensesAmt037315
IRS990EZ/TotalRevenueAmt041872
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0berkeleyrowingclub.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt030818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039702
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $2340
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $424
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conferences, Conventions, and Meetings $220
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $9839
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Boat and Club Gear Purchases $15866
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Repairs & Maintenance $5209
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Club owns boats and other rowing, paddling and training equipment. Club records are in accordance with cash-basis accounting, expensing equipment purchases in the year of acquisition, so there is no value for equipment reflected in the balance sheet. For insurance purposes, the replacement value of Clubs insured equipment is $173,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6990EZ, Part II, Line 24 other assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MacKenzie Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Berkeley Rowing Club Inc
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0943112841
ReturnHeader/Filer/PhoneNum04157422772
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 99285
ReturnHeader/Filer/USAddress/CityNm0Emeryville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094662
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460796445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Shining Star Consulting LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01831 Solano Ave Unit 8058
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Berkeley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0947075056
ReturnHeader/PreparerPersonGrp/PhoneNum05109996712
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Suzanne Pon
ReturnHeader/ReturnTs02026-03-24T15:44:05-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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