Pewaukee Yacht Club
Nonprofit profile at a glance
- EIN
- 391017859
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Pewaukee, WI, USA
- Phone
- 2625442000
- Rating
- 31
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $312,651
- Expenses
- $341,978
- Assets
- $1,228,238
- Liabilities
- $7,177
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
12 people listed
People named in this filing
- CHRIS ALLEN (DIRECTOR)
- BOB BERES (DIRECTOR)
- BRUCE DAVIDSON (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Promoting inland lake scow racing on pewaukee lake while fostering safe use of pewaukee lake for all.
What it reported doing in 2025
Newsletter and annual publications provide members with information and schedules regarding social events, racing programs and regattas. 8 newsletters and 1 yearbook annually.
Operating model
- Revenue model
- Earned-program. 77% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Accountability: 6
- Sustainability: 44
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.4%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 3.59; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.6% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 4.7% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 12 board members independent · 1 of 7 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 12 of 14 current checks pass · 2 findings to review
- Schedules: 3 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 20/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.