To provide an opportunity for the general public to learn Rowing and offer free use Rowing classes for high school students from the ma communities of somerville, malden and everett.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $9K a year · 3% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$53K
to officers and key staff · 20% of spending
Fine: pay to officers and key staff is 20% of spending; 15% to 20%.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $67
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$389K
73% of total assets
Worth a look: liabilities are 73% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$230K
+19% vs prior year
Spent
$261K
To programs
86%
Net assets
$141K
By yearFY2020–FY2025
Revenue
$230K
FY2022▲ +19%
Tap a bar for its year
Revenue by fiscal year
FY2020$115K
FY2021$193K
FY2022$230K
FY2023$280K
FY2024$325K
FY2025$432K
Expenses
$261K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$261K
FY2023$313K
FY2024$348K
FY2025$379K
Net assets
$141K
FY2022▼ -18%
Tap a bar for its year
Net assets by fiscal year
FY2020$174K
FY2021$172K
FY2022$141K
FY2023$108K
FY2024$85K
FY2025$118K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $225K Management & general 14% · $37K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation
Past Director
$53,129Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Richard Whelan’s $53K as Past Director is at the 65th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021FY2020
Richard Whelan$53,129$17,364$16,820

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches rowing to the public and offers free classes for local high school students.

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Provided by the organization

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1 program · $225K · in their own filed words · FY2022
01

The Club provided the general public the opportunity to learn rowing and provided free use rowing classes for high school students from the MA communities of Sommerville, Malden, and Everett.

$225Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$67

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$230K
Ln 12
Gifts and grantsLn 1h$190K
Fees for servicesLn 2g$25K
Investment incomeLn 3$15K
Money outPt IX
$261K
Ln 25
Programscol B$225K
Managementcol C$37K
Owns and owesPt X
$141K
net assets · Ln 32
Cash and savingsLn 1–2$281K
Total assetsLn 16$530K
LiabilitiesLn 26$389K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$190K
Fees for servicesLn 2g$25K
Investment incomeLn 3$15K
Gains on assetsLn 7$15K
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$65K
SavingsLn 2$216K
Cash and savings togetherLn 1–2$281K
Land, buildings, equipmentLn 10c$224K
Total assetsLn 16$530K
LiabilitiesLn 26$389K
Net assetsLn 32$141K
OperationsPt I, VI
EmployeesI 521
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$28K$281K
Land, buildings, equipmentLn 10c$157K$224K
Total assetsLn 16$187K$530K
LiabilitiesLn 26$15K$389K
Net assetsLn 32$172K$141K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$67K$67K
Other salaries and wagesLn 7$45K$45K
Payroll taxesLn 10$9K$9K
Accounting feesLn 11c$8K$8K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$4K$4K
Information technologyLn 14$669$669
OccupancyLn 16$6K$6K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$65K$65K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$34K$24K$10K
Total functional expensesLn 25$261K$225K$37K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $432K$379K$53K$118K 990 PDF
FY2024 $325K$348K−$23K$85K 990 PDF
FY2023 $280K$313K−$33K$108K 990 PDF
FY2022 Viewing $230K$261K−$31K$141K 990 PDF
FY2021 $193K$172K 990 PDF
FY2020 $115K$174K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $229,954 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $164,273$189,761
I-9 Program service revenuePrior year $28,832$25,120
I-10 Investment incomePrior year $0$15,073
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $193,105$229,954
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $85,470$121,246
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $109,807$139,966
I-18 Total expensesPrior year $195,277$261,212
I-19 Revenue less expensesPrior year −$2,172−$31,258
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $229,954 across 7 lines filed
VIII-1b Membership dues$112,284
VIII-1f All other contributions, gifts and grants$77,477
VIII-1h Total contributions, gifts and grants$189,761
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $25,120$25,120
VIII-3 Investment incomeExcluded from tax $23$23
VIII-7 Net gain or loss on sales of assetsExcluded from tax $15,050$15,050
VIII-12 Total revenueRelated to mission $25,120 · Unrelated business $0 · Excluded from tax $15,073$229,954
Part IX · Statement of functional expenses $261,212 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $67,039$67,039
IX-7 Other salaries and wagesPrograms $45,485$45,485
IX-10 Payroll taxesPrograms $8,722$8,722
IX-11c Accounting feesManagement $8,137$8,137
IX-12 Advertising and promotionManagement $5,478$5,478
IX-13 Office expensesManagement $4,059$4,059
IX-14 Information technologyManagement $669$669
IX-16 OccupancyPrograms $6,500$6,500
IX-20 InterestManagement $7,922$7,922
IX-22 Depreciation, depletion and amortizationPrograms $64,575$64,575
IX-23 InsurancePrograms $8,463$8,463
IX-24 Other expenses (24a–d)Programs $23,777 · Management $10,386$34,163
IX-25 Total functional expensesPrograms $224,561 · Management $36,651 · Fundraising $0$261,212
Part X · Balance sheet $529,508 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $19,918$64,743
X-2 Savings and temporary cash investmentsStart of year $7,868$216,224
X-4 Accounts receivableStart of year $0$1,095
X-9 Prepaid expenses and deferred chargesStart of year $2,400$0
X-10c Land, buildings and equipment, netStart of year $156,888$223,931
X-14 Intangible assets$23,515
X-16 Total assetsStart of year $187,074$529,508
X-17 Accounts payable and accrued expensesStart of year $7,250$23,277
X-19 Deferred revenueStart of year $7,750$0
X-25 Other liabilitiesStart of year $0$365,415
X-26 Total liabilitiesStart of year $15,000$388,692
X-27 Net assets without donor restrictionsStart of year $172,074$140,816
X-32 Total net assets or fund balancesStart of year $172,074$140,816
X-33 Total liabilities and net assetsStart of year $187,074$529,508
Part XI · Reconciliation of net assets $140,816 net assets at year end
XI-1 Total revenue$229,954
XI-2 Total expenses$261,212
XI-3 Revenue less expenses−$31,258
XI-4 Net assets at start of year$172,074
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$140,816

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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