NEWPORT YACHT CLUB

EIN: 05-0254070 · NEWPORT, RI · Data spans: TY2020–TY2024

Most recent filing: Tax Year 2024.

A more recent filing may not yet be published.

Sailing's public record, made legible. All numbers come directly from this organization's own sworn 990 filing. Patterns are computed from years of filings — not assessments or judgments.

Read trends in context: compare like with like, note the filing year, and treat major disruptions (like 2020–2021) as discontinuities rather than a continuous baseline.

Missing or N/A does not always mean absent. It can mean the item was not disclosed on that form, not collected on that filing type, or not available for that year.

Accrual basisCompiled / reviewedAudit committeePart XII · TY2024
Total Revenueℹ️Form 990, Part VIII — Statement of Revenue. Includes contributions, grants, member dues, program service revenue, and investment income. Does NOT include borrowed funds or asset sales proceeds.

$1,522,754

Total Expensesℹ️Form 990, Part IX (full 990) or Part I Line 17 (990-EZ) — Total functional expenses. Includes program service expenses, management and general, and fundraising. The gap between revenue and expenses is the operating surplus or deficit for the year.

$1,331,650

Total Assetsℹ️Form 990, Part X — Balance Sheet, end of year. Includes cash, receivables, investments, land, buildings, and equipment.

$2,424,647

Net Assetsℹ️Form 990, Part X — Total assets minus total liabilities. Positive = financially solvent. Negative = liabilities exceed assets. Also called 'fund balance.'

$2,238,083

42 W-2 employees reported (Form W-3, most recent filing — contractors and volunteers excluded) · TY2024 · 990

Total compensation, benefits & payroll taxes (Part IX)

TY2024

$653,715

Full cost to employ everyone — wages + employer benefits + payroll taxes. Not officer pay alone.

~$16,000 per employee average across 42 W-2 employees; includes benefits & payroll taxes; part-time and seasonal staff counted at full weight.

Named officers/key employees (Part VII‑A) show reportable compensation only and are already included in the Part IX total above. They are not additive.

Professional & consulting fees (Part IX, line 11)

TY2024

$30,112

Payments to outside firms and independent contractors — not included in the Part IX labor total above. Combined with the labor total, full people cost is $683,827.

Legal$788
Accounting$10,385
Other$18,939

Functional Expense Allocation (Part IX)

TY2024

$1,331,650total functional expenses

0.0%

Program services

$0

0.0%

Management & general

$0

0.0%

Fundraising

$0

Source: Form 990, Part IX, line 25. A higher program-service percentage generally indicates more mission-directed spending.

Historical Trends

Revenue vs. Expenses

Net Revenue / Operating Margin

Net Assets

Revenue Trend

Tax YearPeriodFormRevenueExpensesNet RevenueNet Assets
TY20202020–2021990$1,067,790$1,061,398$6,392$1,570,428
TY20212020–2021990$1,330,018$1,107,291$222,727$1,796,408
TY20222022+990$1,275,092$1,202,055$73,037$1,762,677
TY20232022+990$1,484,448$1,246,366$238,082$2,027,412
TY20242022+990$1,522,754$1,331,650$191,104$2,238,083

Revenue trend is a filing-history view. It helps you compare operating periods, not infer the club's live condition today.

Revenue Breakdown (Part VIII — most recent year)

Form 990, Part VIII — Statement of Revenue. Includes, but is not limited to: Line 1 = contributions and grants (including member dues reported as contributions). Lines 2a–2f = program service revenue (activities that directly further the organization's exempt purpose). Line 3 = investment income. The specific mix varies by organization type. Source: the organization's own sworn filing.

LineDescriptionAmount
12Total revenue$1,522,754
1fAll other contributions, gifts, grants$6,440
1hTotal contributions and grants$6,440
2aMEMBERSHIP DUES & INITIATION FEES$708,730
2bFLOAT & DOCK$674,999
2cJUNIOR ACTIVITIES$75,530
2dFROSTBITE COMMITTEE ACTIVITIES$7,950
2eREGATTA & FLEET ACTIVITIES$12,585
2fTotal program service revenue$1,509,167
3Investment income$35,374

Most revenue is reported in a single category this year. That can be normal for some org types; see the source filing for detail.

Endowment (Schedule D, Part V)

$134,359

Ending endowment balance as of TY2024

Ending balance — 5-year trend

TY2020

$141,199

TY2021

$148,397

TY2022

$110,417

TY2023

$123,274

TY2024

$134,359

TY2024 rollforward

Beginning balance$123,274
Investment earnings / losses$13,585
Ending balance$134,359

Allocation

0.3584%

Board-designated

0.6416%

Term endowment

Source: Form 990, Schedule D, Part V. Endowment funds reflect the organization's long-term investment reserves.

Balance Sheet (Part X)

TY2024
LineDescriptionBOYEOY
16Total assets$2,268,312$2,424,647
26Total liabilities$240,900$186,564
33Total net assets or fund balances$2,027,412$2,238,083

Source: Form 990, Part X, Balance Sheet.

Officers & Key Staff (Part VII)

How to read this section

This is not a full staff directory. It is the subset of people the organization had to disclose in Form 990, Part VII (the officer, director, trustee, key employee, and highest-compensated employee section of the filing). Why this matters: a missing name does not mean a person was not employed or involved.

Total Volunteer Board Hours/Week (Selected Year): 114

Hours per week are self-reported by each officer on Form 990, Part VII. They are not verified.

Officers and directors as reported on Form 990, Part VII. These are typically unpaid, elected positions. If an officer receives compensation, it will appear in the Paid Staff tab.

Operationally, this section is most useful for understanding disclosed leadership structure, compensation visibility, and board labor — not for reconstructing the full staffing model of a club.

NameTitleHours/WeekStatus
PAM GRANTENTERTAINMENT CHAIR start Oct.2Volunteer
KELSY PATNAUDEYOUNG ADULTS CHAIR1Volunteer
KURT SCHLICHTINGHOUSE COMMITTEE CHAIR2Volunteer
TOM ROBINSONMEMBER AT LARGE2Volunteer
STEVE WHITEREGATTA CHAIR start Oct.5Volunteer
SCOTT WALKERMEMBERSHIP CHAIR5Volunteer
AL SGAMBATOJR. ACTIVITIES CHAIR start Oct.5Volunteer
PETER JENCKSMEMBER AT LARGE2Volunteer
ROGER HEMONDMEMBER AT LARGE thru Oct.10Volunteer
CHRIS LONGREAR COMMODORE thru Oct.5Volunteer
LEW ABRAMSONREAR COMMODORE start Oct.5Volunteer
ROY GUAYOFFSHORE COMMITTEE CHAIR5Volunteer
BEA GRIMMITTFROSTBITE COMMITTEE CHAIR5Volunteer
KYLE LEPLEYVICE COMMODORE start Oct.5Volunteer
MORGAN EVERSONTREASURER2Volunteer
ALAN RENFREWREGATTA CHAIR thru Oct.5Volunteer
ANDY VOURASFLOAT & DOCK CHAIR thru Oct.10Volunteer
STEVE PARKSFLOAT & DOCK CHAIR start Oct.10Volunteer
LAURA DARGANENTERTAINMENT CHAIR thru Oct.2Volunteer
MARK MAROSITSCOMMUNICATIONS CHAIR2Volunteer
JANET BOTTLIGEIRIFINANCE COMM. CHAIR5Volunteer
MIKE BARSZCZJR. ACTIVITIES CHAIR thru Oct.5Volunteer
STEVE DAMASMEMBER AT LARGE2Volunteer
LAURA DARGANMEMBER AT LARGE start Oct.Volunteer
ROBERT ANTIGNANOCOMMODORE thru Oct.5Volunteer
FJ RITTCOMMODORE start Oct.5Volunteer
EDITH MORINSECRETARY thru Oct.1Volunteer
JIM HOUSTONSECRETARY start Oct.1Volunteer

Programs (Part III — most recent year)

Form 990, Part III — Statement of Program Service Accomplishments. These are the activities that directly further the organization's exempt purpose. Expenses, grants, and revenue are as reported in the organization's own sworn filing.

HOUSE COMMITTEE: MAINTENANCE & UPKEEP OF CLUBHOUSE FACILITIES FOR USE BY MEMBERS AND VISITING YACHTSMEN.

JUNIOR ACTIVITIES: SAIL TRAINING AND ACTIVITIES FOR YOUTH.

Governance & Transparency Signals

The IRS Form 990 is a sworn disclosure document — not just a tax return. Beyond financials, it captures governance policies, compensation practices, and relationships between insiders and the organization. Every category below comes directly from that filing. When a field is blank, it is often because this form type doesn’t require it, or the org doesn’t meet the threshold that triggers disclosure. That context is itself worth knowing.

Conflict of Interest Policy

Form 990, Part VI — Line 12a

Governance data not available for this organization’s most recent filing year. This can occur for newly filed returns not yet in the corpus, or for organizations whose XML filing did not include Part VI.

Whistleblower Protection Policy

Form 990, Part VI — Line 13

Governance data not available for this organization’s most recent filing year.

Officer & Key Employee Compensation (Part VII)

Form 990, Part VII — Named individuals with reportable compensation

No individual compensation reported for this organization in the most recent filing.

This is the norm for volunteer-run sailing clubs. Part VII still exists in the filing — it simply shows $0 compensation for all listed officers and directors, meaning this club is led entirely by unpaid volunteers. When you see compensation appear here in other organizations, it marks a meaningful transition: the club has grown to the point where professional management was hired. The largest clubs in this corpus — those above $3M in revenue — are the most likely to have paid executive staff.

Independent Compensation Consultant

Schedule J, Part I — Organizations filing when comp exceeds $150K

Schedule J not required for this organization.

Schedule J is only filed when at least one individual in Part VII received more than $150,000 in total compensation. This organization doesn’t meet that threshold, so this schedule is not required. Among the 35.7% of organizations in this corpus that do file Schedule J, 35.7% used an independent compensation consultant. When Schedule J IS required, this question asks whether the board hired an outside firm — unconnected to the organization — to benchmark executive pay against market rates. It reduces the risk that a board approves whatever the ED requests rather than what comparable organizations actually pay.

Equity-Based Compensation

Schedule J, Part II — Per-person compensation detail

Schedule J not required for this organization.

Related-Party Transactions (Schedule L)

Schedule L — Transactions with Interested Persons (officers, directors, their families, controlled entities)

Schedule L requires disclosure of loans, grants, and business transactions between the organization and its own insiders — board members, officers, key employees, and their family members or entities they control. Nonprofits are not prohibited from transacting with insiders, but they must disclose it, follow fair-market-value standards, and document that the transaction benefited the organization, not just the insider. These disclosures exist because self-dealing is the most direct way nonprofit assets can flow to those in control.

No related-party transactions found in our data for this organization. Schedule L is only required when transactions occur — absence means none were reported, not necessarily that none occurred.

Schedule O — Supplemental Information (most recent year)

Organizations use Schedule O to provide additional explanation for answers given on the main 990 form. These are direct excerpts from the filed document.

Pt VI, Line 11b

THE TREASURER REVIEWS A DRAFT OF THE FORM 990 AND FORM 990-T FOR APPROVAL AND/OR MODIFICATION BEFORE COMPLETION AND FILING.

Pt XII, Line 2c

THE TREASURER, WITH THE APPROVAL OF THE BOARD OF DIRECTORS, SELECTS AN INDEPENDENT ACCOUNTANT AND ASSUMES RESPONSIBILITY FOR OVERSIGHT OF ALL ACCOUNTING SERVICES PROVIDED.

Pt VI, Line 19

GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AFTER BOARD APPROVAL.

Pt VI, Line 6

THERE ARE THREE CLASSES OF MEMBERSHIP - VOTING, SPOUSAL AND JUNIOR MEMBERSHIPS.

Pt VI, Line 7a

VOTING MEMBERS ELECT A NOMINATING COMMITTEE CONSISTING OF FIVE VOTING MEMBERS. THIS COMMITTEE PUTS FORTH A SLATE OF OFFICERS AND THREE MEMBERS FOR THE STANDING COMMITTEES. AT THE OCTOBER MEETING, ALL UNCONTESTED MEMBERS ON THE SLATE BECOME OFFICERS OR COMMITTEE MEMBERS. ADDITIONALLY, FOUR MEMBERS AT LARGE ARE DIRECTLY ELECTED BY THE VOTING MEMBERS ATTENDING THE OCTOBER MEETING. THE BOARD OF DIRECTORS IS COMPRISED OF THE OFFICERS, THE MEMBERS AT LARGE, AND ONE MEMBER OF EACH STANDING COMMITTEE, W…

Mission

NEWPORT YACHT CLUB IS A MEMBER ORGANIZATION THAT PROVIDES ITS MEMBERS VARIOUS SERVICES RELATED TO YACHTING ACTIVITIES WITH THE OBJECTIVE OF ENCOURAGING YACHTING IN AND AROUND NEWPORT.

As stated in the organization's 990 filing.

IRS Source Filings

Source filings are IRS e-file records in XML (Extensible Markup Language) format — a structured data standard used by the IRS for electronic filing. If you open one of these links, it will look like code. That's not an error — that's what XML looks like. Harbor Commons processes this raw XML and presents the structured, readable view you see above.

Why this matters: the XML is the receipt. Harbor Commons is the reading layer on top of that receipt. If you ever need to verify a number, wording choice, or disclosure, the source filing is where to check.

Similar Organizations

Finding peer organizations…

Capacity Signals

Auto-detected patterns from this organization's own IRS filing history. Signals are relative to this org's trend only — not peer comparisons, not judgments.

Private clubs are naturally labor-heavy. Always interpret signals against this organization's own context before drawing conclusions.

Mild

Revenue per employee rose sharply

Revenue per employee grew 28% over two years (TY2022–TY2024), well above typical inflation. This can reflect genuine revenue growth, reduced staffing relative to revenue, or a one-time revenue event.

Why it matters: High revenue per employee can reflect operational efficiency — or understaffing. The program model and revenue mix should be checked before drawing conclusions.

Operator question: Did the revenue base change (new programs, dues increase, capital campaign receipt), or did staffing fall behind revenue growth?

Phase 2 signals (contractor substitution, benefits share changes) require Part IX line-level data and are not yet available. All computations use IRS-filed data only; no external benchmarks or CPI adjustments beyond a 3% per year inflation proxy.

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