EPHRAIM YACHT CLUB INC

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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

1938

Legal Domicile

Principal Officer

LISA GIFFORD

Phone

9208547107

Tax Period

2023-11-01 to 2024-10-31

EPHRAIM YACHT CLUB INC, founded in 1938, is a small nonprofit in the Recreation & Sports sector that reported $245K in total revenue in fiscal year 2023. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $224K left a modest 8% surplus.

Mission

PROVIDE OUTREACH PROGRAMS, EQUIPMENT AND FACILITIES, AND FUNDING FOR SAILING EDUCATION, TRAINING, AND COMPETITION SO THAT YOUTH, AS WELL AS ADULTS, MAY LEARN THE LIFE SKILLS AND VALUES IMPORTANT IN BEING ACTIVE AND PRODUCTIVE MEMBERS OF THE COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $187,987 Revenue: $212,708

THE CLUB PROVIDED FORMAL CLASSROOM SAILING INSTRUCTION PLUS ON-THE-WATER TRAINING AND RACING SESSIONS. 235 UNIQUE STUDENTS SIGNED UP FOR 465 GROUP SAILING LESSONS, AND THE CLUB GAVE SCHOLARSHIPS TO 21 STUDENTS IN NEED OF FINANCIAL AID ENABLING THEM TO PARTICIPATE IN 21 LESSONS. OVERALL THE CLUB PROVIDED 85 SESSIONS OF GROUP LESSONS AND 15 PRIVATE LESSONS FOR YOUTHS AND ADULTS. THE CLUB HELD RACES FIVE DAYS EACH WEEK WHICH COVERED 10 DIFFERENT RACE SERIES FOR 4 DIFFERENT BOAT CLASSES, AND IT HELD 8 REGATTAS FOR GENERAL PARTICIPANTS AND TARGETED ONES FOR YOUTH, FAMILIES, AND SENIORS. THE CLUB HELD 132 RACES, AND 101 PEOPLE PARTICIPATED IN THEM. THE CLUB PROVIDED COACHING AND BOATS FOR LOCAL HIGH SCHOOL STUDENTS TO FORM A SAILING TEAM WHO ALSO TRAVELED OUT OF TOWN TO RACE AGAINST OTHER HIGH SCHOOL SAILORS.

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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 $3,612

Program Service Revenue $212,708

Investment Income $8,346

Other Revenue $20,481

TOTAL REVENUE $245,147

Expense Breakdown

Grants Paid $10,500

Salaries & Benefits $106,464

Fundraising Expenses $1,193

Program Expenses $187,987

Other Expenses $107,423

TOTAL EXPENSES $224,387

Year-over-Year Comparison

	2023	2022	Change
Revenue	$245,147	$226,465	+0.1%
Expenses	$224,387	$263,129	-0.1%
Net Income	$20,760	$-36,664	-1.6%

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

101

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
LISA GIFFORD	COMMODORE	9.30	Officer Director	$0	$0	$0
MARTA FONSECA	VICE COMMODORE	2.90	Officer Director	$0	$0	$0
CAROL CLAYPOOL	TREASURER	6.00	Officer Director	$0	$0	$0
FRAN MOROF	SECRETARY	3.90	Officer Director	$0	$0	$0
WOODY HEIDLER	DIRECTOR	4.70	Director	$0	$0	$0
COLIN KNIGHT	DIRECTOR	1.70	Director	$0	$0	$0
SUSANNA MORTARRA	DIRECTOR	2.00	Director	$0	$0	$0
LAURA O'ROURKE	DIRECTOR	3.00	Director	$0	$0	$0
JIM PETERMAN	DIRECTOR	1.00	Director	$0	$0	$0
JULIA REYNOLDS	DIRECTOR	3.90	Director	$0	$0	$0
BRIAN RITTER	DIRECTOR	4.00	Director	$0	$0	$0
STEVE SAUTER	DIRECTOR	4.50	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
2024	$245,147	$224,387	$458,213	$20,760
2023	$226,465	$263,129	$433,905	$-36,664
2022	$257,786	$261,783	$456,955	$-3,997
2021	$237,480	$248,406	$460,952	$-10,926
2019	$218,680	$185,557	$472,307	$33,123
2018	$194,068	$153,953	$439,122	$40,115