Civic Intelligence

Southwestern Yacht Club

EIN 95-1246150 • 501(c)7 • San Diego, CA

View Organization Page

Profile

To provide a location for the members' to pursue their free association rights and further maritime education.

2702 Qualtrough StSan Diego, CA 92106

southwesternnyc.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.15x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.24x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

53rd percentile

5.5%

Higher net margin than 53% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$265,877

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.1%

Faster asset growth than 32% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

15%

Faster revenue growth than 79% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$9,106,867

Down $100,825 (-1.1%) from 2023

Liabilities

Down

$1,408,892

Down $430,912 (-23%) from 2023

Net Assets

Up

$7,697,975

Up $330,087 (+4.5%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin53rd percentile

Revenue

Up

$5,964,554

Up $769,125 (+15%) from 2023

Expenses

Up

$5,634,467

Up $336,092 (+6.3%) from 2023

Net Income

Up

$330,087

Up $433,033 (+421%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$15M$10M$5.0M$0Assets 2010: $10,298,822Liabilities 2010: $6,618,000Net Assets 2010: $3,680,8222010Assets 2011: $10,025,692Liabilities 2011: $6,413,387Net Assets 2011: $3,612,3052011Assets 2012: $9,677,923Liabilities 2012: $6,077,595Net Assets 2012: $3,600,3282012Assets 2013: $9,559,619Liabilities 2013: $5,779,429Net Assets 2013: $3,780,1902013Assets 2014: $9,525,137Liabilities 2014: $5,506,135Net Assets 2014: $4,019,0022014Assets 2015: $9,415,163Liabilities 2015: $5,192,095Net Assets 2015: $4,223,0682015Assets 2016: $9,364,814Liabilities 2016: $4,809,116Net Assets 2016: $4,555,6982016Assets 2017: $9,417,094Liabilities 2017: $4,512,225Net Assets 2017: $4,904,8692017Assets 2018: $9,354,427Liabilities 2018: $4,136,564Net Assets 2018: $5,217,8632018Assets 2019: $9,386,126Liabilities 2019: $3,821,983Net Assets 2019: $5,564,1432019Assets 2020: $9,550,687Liabilities 2020: $3,172,100Net Assets 2020: $6,378,5872020Assets 2021: $9,990,505Liabilities 2021: $2,816,767Net Assets 2021: $7,173,7382021Assets 2022: $9,829,983Liabilities 2022: $2,359,149Net Assets 2022: $7,470,8342022Assets 2023: $9,207,692Liabilities 2023: $1,839,804Net Assets 2023: $7,367,8882023Assets 2024: $9,106,867Liabilities 2024: $1,408,892Net Assets 2024: $7,697,9752024

Highlighted filing

2024

Assets$9,106,867
Liabilities$1,408,892
Net Assets$7,697,975
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,702,7222010Expenses 2011: $3,351,1652011Expenses 2012: $3,377,7882012Revenue 2013: $3,584,038Expenses 2013: $3,404,176Net Income 2013: $179,8622013Revenue 2014: $3,787,353Expenses 2014: $3,548,541Net Income 2014: $238,8122014Revenue 2015: $3,879,502Expenses 2015: $3,675,436Net Income 2015: $204,0662015Revenue 2016: $3,994,853Expenses 2016: $3,662,223Net Income 2016: $332,6302016Revenue 2017: $4,194,746Expenses 2017: $3,845,575Net Income 2017: $349,1712017Revenue 2018: $4,138,471Expenses 2018: $3,825,477Net Income 2018: $312,9942018Revenue 2019: $4,316,765Expenses 2019: $3,970,485Net Income 2019: $346,2802019Revenue 2020: $4,106,498Expenses 2020: $3,292,054Net Income 2020: $814,4442020Revenue 2021: $4,682,694Expenses 2021: $3,887,543Net Income 2021: $795,1512021Revenue 2022: $4,884,038Expenses 2022: $4,586,942Net Income 2022: $297,0962022Revenue 2023: $5,195,429Expenses 2023: $5,298,375Net Income 2023: -$102,9462023Revenue 2024: $5,964,554Expenses 2024: $5,634,467Net Income 2024: $330,0872024

Highlighted filing

2024

Revenue$5,964,554
Expenses$5,634,467
Net Income$330,087
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,106,867
Liabilities
$1,408,892
Net assets
$7,697,975
Revenue
$5,964,554
Expenses
$5,634,467
Net income
$330,087
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.11$1.41$7.70$5.96$5.63$0.33
2023Detailed filing. Detailed filing data is available for this year.$9.21$1.84$7.37$5.20$5.30$0.10
2022Detailed filing. Detailed filing data is available for this year.$9.83$2.36$7.47$4.88$4.59$0.30
2021Detailed filing. Detailed filing data is available for this year.$9.99$2.82$7.17$4.68$3.89$0.80
2020Detailed filing. Detailed filing data is available for this year.$9.55$3.17$6.38$4.11$3.29$0.81
2019Detailed filing. Detailed filing data is available for this year.$9.39$3.82$5.56$4.32$3.97$0.35
2018Detailed filing. Detailed filing data is available for this year.$9.35$4.14$5.22$4.14$3.83$0.31
2017Detailed filing. Detailed filing data is available for this year.$9.42$4.51$4.90$4.19$3.85$0.35
2016Detailed filing. Detailed filing data is available for this year.$9.36$4.81$4.56$3.99$3.66$0.33
2015Detailed filing. Detailed filing data is available for this year.$9.42$5.19$4.22$3.88$3.68$0.20
2014Detailed filing. Detailed filing data is available for this year.$9.53$5.51$4.02$3.79$3.55$0.24
2013Summary only. Only limited summary data is available for this year.$9.56$5.78$3.78$3.58$3.40$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.68$6.08$3.60$3.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$6.41$3.61$3.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$6.62$3.68$3.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$6,668,635
Mission and Program Overview

Mission

To provide a location for the members' to pursue their free association rights and further maritime education.

Provide a situs for the members to enjoy their club.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,095,207$5,130,868▲ $35,661
Cash and Non-Interest-Bearing Accounts$3,365,086$3,141,130▼ $223,956
Accounts Receivable$545,072$655,657▲ $110,585
Inventories for Sale or Use$105,371$100,429▼ $4,942
Prepaid Expenses and Deferred Charges$96,956$78,783▼ $18,173
Total Assets$9,207,692$9,106,867▼ $100,825
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,057,495$494,895▼ $562,600
Accounts Payable and Accrued Expenses$437,289$492,639▲ $55,350
Deferred Revenue$345,020$421,358▲ $76,338
Total Liabilities$1,839,804$1,408,892▼ $430,912
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,367,888$7,697,975▲ $330,087
Total Net Assets Fund Balance$7,367,888$7,697,975▲ $330,087
Total Liabilities and Net Assets / Fund Balance$9,207,692$9,106,867▼ $100,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,020,877-$8,020,877
Other Land Buildings$-4,358,906$7,670,675$3,311,769
Equipment$1,468,897-$1,468,897
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
D Post KennedyGeneral ManagerFT$206,252$59,625$265,877

Board Members and Trustees

NameTitle
Cora CurryDirector
Eric HuizarDirector
Gorden HessDirector
P BlakeDirector
S WernerDirector
M PearcyCommodore
J RobeyJr. Staff Commodore
K OlsonPort Captain
R RingRear Commodore
Lucinda LilleySecretary
Steve GreeneTreasurer
J GoodrichVice Commodore

Highest Paid Contractors

ContractorServicesLocationCompensation
Optima OfficeAccounting And Consulting5120 SHOREHAM PL 285, San Diego, CA 92122$225,248
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,670,795
Investment Income
$142,090
Other Revenue
$1,151,669
Change in Net Assets
$330,087

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,964,554
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$704,081
Total Revenue per Audited Statements
$6,668,635
Total Revenue per Form 990
$5,964,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,166,184
Salaries, Compensation, and Employee Benefits$2,468,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,680,860
Occupancy---$1,081,056
Depreciation Depletion---$405,184
Other Employee Benefits---$345,863
Office Expenses---$278,014
Fees for Services Legal---$263,899
Current Officers, Directors, Trustees, and Key Employees---$247,502
Payroll Taxes---$194,058
Insurance---$183,614
All Other Expenses---$159,451
Other Expenses---$107,002
Interest---$60,021
Total Functional Expenses$0$0$0$5,634,467

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,338,548
Expenses per Audited Statements$5,634,467
Total Expenses per Form 990$5,634,467
Expenses Not Reported on Form 990$704,081
Expenses Not Reported on Financial Statements$0
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The club is a membership organization.”

Form 990, Part VI, Section A, Line 7A

“Members vote in accordance with the club's bylaws.”

Form 990, Part VI, Section A, Line 7B

“As set forth in the club's bylaws.”

Form 990, Part VI, Section B, Line 11B

“Available for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Board members would disclose at a meeting of the board.”

Form 990, Part VI, Section B, Line 15

“Determined by the board of directors”

Form 990, Part VI, Section C, Line 19

“All are available upon request.”

Filing and Contact Details

Filer

Filer Name
Southwestern Yacht Club
EIN
95-1246150
Phone
6192220438
Address
2702 QUALTROUGH ST, SAN DIEGO, CA 92106

Signing Officer

Name
Steve Greene
Title
Treasurer
Phone
6192220438
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Greene
Formed
1947
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
106
Volunteers
12

Preparer

Firm
Jgd & Associates Llp
Address
9191 TOWNE CENTRE DRIVE 340, SAN DIEGO, CA 92122-1274
Preparer
Daniel P Schreiber
Phone
8585871000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from prior year”

Financial Statement Notes

PART X, LINE 2:

“The club is exempt from income taxes under section 501(c)(7) of the internal revenue code, except for amounts representing unrelated business income. The club is similarly exempt for state purposes. Unrelated business income consists of net income from non-member activities and interest income. The club follows accounting standards which clarify the accounting for uncertainty in income taxes recognized in the financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition and measurement of a tax position taken or to be taken in a tax return. As of december 31, 2024, the club has not accrued interest or penalties to uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold reported on stmt of revenue”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold reported on stmt of revenue”

Part VI Accum Depreciation

“All accumulated depreciation reported in other”

Raw XML AppendixShowing 400 of 433 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt2REAR COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt3JR. STAFF COMMODORE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GENERAL MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01947
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06668635
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GrossSalesOfInventoryAmt01855750
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt0260200
IRS990/InsuranceGrp/TotalAmt0183614
IRS990/InterestGrp/TotalAmt060021
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0105371
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0100429
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0142090
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0142090
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07670675
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05095207
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05130868
IRS990/LandBldgEquipCostOrOtherBssAmt012801543
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE A LOCATION FOR THE MEMBERS' TO PERSUE THEIR FREE ASSOCIATION RIGHTS AND FURTHER MARITIME EDUCATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01057495
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0494895
IRS990/NetAssetsOrFundBalancesBOYAmt07367888
IRS990/NetAssetsOrFundBalancesEOYAmt07697975
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01151669
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01151669
IRS990/NetUnrelatedBusTxblIncmAmt0126090
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07367888
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt07697975
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt01081056
IRS990/OfficeExpensesGrp/TotalAmt0278014
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0345863
IRS990/OtherExpensesGrp/Desc0REGATTAS AND CLUB ACTIV
IRS990/OtherExpensesGrp/Desc1REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt0322541
IRS990/OtherExpensesGrp/TotalAmt1178057
IRS990/OtherExpensesGrp/TotalAmt2127345
IRS990/OtherExpensesGrp/TotalAmt3107002
IRS990/OtherSalariesAndWagesGrp/TotalAmt01680860
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0194058
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt096956
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt078783
IRS990/PrincipalOfficerNm0STEVE GREENE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713940
IRS990/ProgramServiceRevenueGrp/Desc0MOORING FEES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERS' DUES, INITIATION
IRS990/ProgramServiceRevenueGrp/Desc2JUNIOR PROGRAM AND ALL OTHER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02840305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11591064
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2239426
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02840305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11591064
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2239426
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0138619
IRS990/PYOtherExpensesAmt02976823
IRS990/PYOtherRevenueAmt0736909
IRS990/PYProgramServiceRevenueAmt04319901
IRS990/PYRevenuesLessExpensesAmt0-102946
IRS990/PYSalariesCompEmpBnftPaidAmt02321552
IRS990/PYTotalExpensesAmt05298375
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05195429
IRS990/ReconcilationRevenueExpnssAmt0330087
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt08020877
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08020877
IRS990ScheduleD/EquipmentGrp/BookValueAmt01468897
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01468897
IRS990ScheduleD/ExpensesNotReportedAmt0704081
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05634467
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0704081
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-4358906
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07670675
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03311769
IRS990ScheduleD/OtherRevenueAmt0704081
IRS990ScheduleD/RevenueNotReportedAmt0704081
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05964554
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE CLUB IS SIMILARLY EXEMPT FOR STATE PURPOSES. UNRELATED BUSINESS INCOME CONSISTS OF NET INCOME FROM NON-MEMBER ACTIVITIES AND INTEREST INCOME. THE CLUB FOLLOWS ACCOUNTING STANDARDS WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR TO BE TAKEN IN A TAX RETURN. AS OF DECEMBER 31, 2024, THE CLUB HAS NOT ACCRUED INTEREST OR PENALTIES TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD REPORTED ON STMT OF REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD REPORTED ON STMT OF REVENUE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3ALL ACCUMULATED DEPRECIATION REPORTED IN OTHER
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI ACCUM DEPRECIATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05130868
IRS990ScheduleD/TotalExpensesPerForm990Amt05634467
IRS990ScheduleD/TotalRevenuePerForm990Amt05964554
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06668635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06338548
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0206252
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount041250
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018375
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0D POST KENNEDY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0265877
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS A MEMBERSHIP ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS VOTE IN ACCORDANCE WITH THE CLUB'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS SET FORTH IN THE CLUB'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS WOULD DISCLOSE AT A MEETING OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DETERMINED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09207692
IRS990/TotalAssetsEOYAmt09106867
IRS990/TotalAssetsGrp/BOYAmt09207692
IRS990/TotalAssetsGrp/EOYAmt09106867
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt0106
IRS990/TotalFunctionalExpensesGrp/TotalAmt05634467
IRS990/TotalGrossUBIAmt0142090
IRS990/TotalLiabilitiesBOYAmt01839804
IRS990/TotalLiabilitiesEOYAmt01408892
IRS990/TotalLiabilitiesGrp/BOYAmt01839804
IRS990/TotalLiabilitiesGrp/EOYAmt01408892
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07367888
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07697975
IRS990/TotalOtherCompensationAmt018375
IRS990/TotalProgramServiceRevenueAmt04670795
IRS990/TotalReportableCompFromOrgAmt0247502
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05822464
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05964554
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0142090
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09207692
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09106867
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02702 QUALTROUGH ST
IRS990/USAddress/CityNm0SAN DIEGO
IRS990/USAddress/StateAbbreviationCd0CA

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