Berkeley Yacht Club (EIN 237060122) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1939

Legal Domicile

Principal Officer

Evan McDonald

Phone

5108439292

Tax Period

2023-01-01 to 2023-12-31

Berkeley Yacht Club, founded in 1939, is a small nonprofit that reported $422K in total revenue in fiscal year 2023. Revenue surged 75% from the prior year, signaling strong growth momentum. Expenses of $375K left a modest 11% surplus.

Mission

Safe boat education for approximately 300 members

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $199,860

Program Service Revenue $191,757

Investment Income $27,296

Other Revenue $3,458

TOTAL REVENUE $422,371

Expense Breakdown

Grants Paid $0

Salaries & Benefits $137,407

Fundraising Expenses $0

Other Expenses $237,470

TOTAL EXPENSES $374,877

Year-over-Year Comparison

	2023	2022	Change
Revenue	$422,371	$241,369	+0.7%
Expenses	$374,877	$258,514	+0.5%
Net Income	$47,494	$-17,145	-3.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Suliana Wainiqolo	Club Manager	40.00		$71,223	$0	$71,223
Mary Garfein	Commodore	1.00	Officer Director	$0	$0	$0
J Graeme Lowe	Vice Commodore	1.00	Officer Director	$0	$0	$0
Roger Mason	Rear Commodore	1.00	Officer Director	$0	$0	$0
JP Camille	Fleet Captain	1.00	Officer Director	$0	$0	$0
Ibrahim Sargin	Port Captain	1.00	Officer Director	$0	$0	$0
Robin Crawford	Secretary	1.00	Officer Director	$0	$0	$0
Philip Strause	Director	1.00	Director	$0	$0	$0
Amanda Witherell	Director	1.00	Director	$0	$0	$0
Kimber Oswald	Director	1.00	Director	$0	$0	$0
Judy Lee	Secretary	1.00	Director	$0	$0	$0
Evan McDonald	Treasurer	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$422,371	$374,877	$492,486	$47,494
2022	$241,369	$258,514	$356,549	$-17,145
2021	$195,598	$157,326	$378,344	$38,272
2020	$211,073	$186,658	$309,433	$24,415

Berkeley Yacht Club