Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
990EZ • Fiscal year 2025 • EIN 94-3112841
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Up$109,282
Up $3,790 (+3.6%) from 2024
Net Assets
Up$109,282
Up $3,790 (+3.6%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
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
Teach and promote the sports of rowing and paddling.
| Description | Grants | Expenses |
|---|---|---|
| Provide members of all ages and abilities with rowing and paddling programs, including training and support with specialized equipment, facilities and expertise. | - | $37,315 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elaine Baden | President | PT | $0 | - | - |
| Jane Toro | Vice President | - | $0 | - | - |
| Eric Fuller | Secretary | - | $0 | - | - |
| MacKenzie Smith | Treasurer | PT | $0 | - | - |
| Asher Jason | Director | - | $0 | - | - |
| Elizabeth Rowell | Director | - | $0 | - | - |
| Paul Black | Director | - | $0 | - | - |
| Michael Chamberlain | Director | - | $0 | - | - |
| Jean Hayward | Director | - | $0 | - | - |
“Office Expenses $2340”
“Information Technology $424”
“Conferences, Conventions, and Meetings $220”
“Insurance $9839”
“Boat and Club Gear Purchases $15866”
“Repairs & Maintenance $5209”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MacKenzie Smith |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4157422772 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2851 W Bolivar Dr |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Berkeley |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94705 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 105492 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 109282 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 360 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3790 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1000 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 105492 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 109282 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 1156 |
| IRS990EZ/GrossReceiptsAmt | 0 | 41872 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 1156 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2571 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 30458 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 105492 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 109282 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 105492 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 109282 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2888 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Elaine Baden |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Jane Toro |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Eric Fuller |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MacKenzie Smith |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Asher Jason |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Elizabeth Rowell |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Paul Black |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Michael Chamberlain |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Jean Hayward |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 33898 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Teach and promote the sports of rowing and paddling. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 296 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 7327 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provide members of all ages and abilities with rowing and paddling programs, including training and support with specialized equipment, facilities and expertise. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37315 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 38082 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 37315 |
| IRS990EZ/TotalRevenueAmt | 0 | 41872 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | berkeleyrowingclub.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 30818 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 39702 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 34969 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 39107 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 37579 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 182175 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2571 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3567 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2586 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 17 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 8747 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1156 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1315 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8684 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 9607 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 7008 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 27770 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2571 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3567 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2586 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 17 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 8747 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.02810 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 157 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 157 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.95930 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97110 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 209945 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 31974 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 41017 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 43653 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 48714 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44587 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 209945 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 34545 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 44584 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46239 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 48731 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 44750 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 218849 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $2340 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $424 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Conferences, Conventions, and Meetings $220 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $9839 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Boat and Club Gear Purchases $15866 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Repairs & Maintenance $5209 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | 990EZ, Part II, Line 24 other assets |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MacKenzie Smith |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Berkeley Rowing Club Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BERK |
| ReturnHeader/Filer/EIN | 0 | 943112841 |
| ReturnHeader/Filer/PhoneNum | 0 | 4157422772 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 99285 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Emeryville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94662 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460796445 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Shining Star Consulting LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1831 Solano Ave Unit 8058 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Berkeley |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 947075056 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5109996712 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Suzanne Pon |
| ReturnHeader/ReturnTs | 0 | 2026-03-24T15:44:05-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.