USA Nonprofit charges

Apr 21, 2017
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United States
I am the new Treasurer of a non-profit (501c7) boat club. We have club racing throughout the season. Racers pay a racing fee and for years the club lost money. Now we at least break even. However, there is differences of opinion on what the actual costs are or should be.
We have: Insurance, marks and flags, awards, Gas for the race committee boat etc. These are fairly straight forward. However, the Race Committee boat has a dock in our marina. This size of dock would cost a member about $2200 per year but nothing is charged. We have about 20 open docks to fill every year so we aren't turning anyone away. It just sits in an otherwise empty dock.
We have some people on the Board that say we have to account for this 'cost'. Because in a for profit business you have to charge even the own for goods and services. The owner of a pub can pour himself a drink and eat a meal but should pay for it or at least account for it. Reducing inventory etc. A sole proprietor is only cheating himself but the CEO is cheating the shareholders. (I am retired now but I was Purchasing Manager at several different companies over the years. I have no accounting training but I spent several decades working with accountants).
However, we are a non profit and don't have any tax liabilities for the club itself other than property tax. There is no profit or loss just carry over (or lack there of).
I need to know what the accounting community thinks of this situation.

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