Civic Intelligence

Spouting Rock Beach Association

EIN 05-0221400 • 501(c)7 • Newport, RI

View Organization Page

Profile

Spouting rock beach association is organized and operated for the pleasurable recreational use of its members.

34 Ocean AvenueNewport, RI 02840

www.spoutingrockbeach.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.19x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.27x

Higher debt load relative to revenue than 19% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Net Margin

97th percentile

41%

Higher net margin than 97% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

47%

Faster asset growth than 96% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

82%

Faster revenue growth than 98% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$14,636,169

Up $4,667,221 (+47%) from 2023

Liabilities

Up

$2,728,646

Up $305,500 (+13%) from 2023

Net Assets

Up

$11,907,523

Up $4,361,721 (+58%) from 2023

Operations
Liabilities / Revenue19th percentileNet Margin97th percentile

Revenue

Up

$10,133,972

Up $4,553,877 (+82%) from 2023

Expenses

Up

$5,930,944

Up $1,393,831 (+31%) from 2023

Net Income

Up

$4,203,028

Up $3,160,046 (+303%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $4,210,574Liabilities 2011: $618,298Net Assets 2011: $3,592,2762011Assets 2012: $5,310,417Liabilities 2012: $612,206Net Assets 2012: $4,698,2112012Assets 2013: $5,493,884Liabilities 2013: $261,025Net Assets 2013: $5,232,8592013Assets 2014: $5,721,029Liabilities 2014: $496,300Net Assets 2014: $5,224,7292014Assets 2015: $5,958,456Liabilities 2015: $771,277Net Assets 2015: $5,187,1792015Assets 2016: $6,163,041Liabilities 2016: $835,757Net Assets 2016: $5,327,2842016Assets 2017: $6,224,048Liabilities 2017: $562,795Net Assets 2017: $5,661,2532017Assets 2018: $6,396,972Liabilities 2018: $994,245Net Assets 2018: $5,402,7272018Assets 2019: $6,216,297Liabilities 2019: $1,454,514Net Assets 2019: $4,761,7832019Assets 2020: $6,854,113Liabilities 2020: $1,962,280Net Assets 2020: $4,891,8332020Assets 2021: $7,781,974Liabilities 2021: $1,706,630Net Assets 2021: $6,075,3442021Assets 2022: $8,170,570Liabilities 2022: $1,798,637Net Assets 2022: $6,371,9332022Assets 2023: $9,968,948Liabilities 2023: $2,423,146Net Assets 2023: $7,545,8022023Assets 2024: $14,636,169Liabilities 2024: $2,728,646Net Assets 2024: $11,907,5232024

Highlighted filing

2024

Assets$14,636,169
Liabilities$2,728,646
Net Assets$11,907,523
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,626,576Expenses 2011: $1,942,298Net Income 2011: $684,2782011Revenue 2012: $3,320,634Expenses 2012: $2,219,085Net Income 2012: $1,101,5492012Revenue 2013: $2,458,630Expenses 2013: $2,257,154Net Income 2013: $201,4762013Revenue 2014: $2,558,889Expenses 2014: $2,244,964Net Income 2014: $313,9252014Revenue 2015: $2,661,229Expenses 2015: $2,337,675Net Income 2015: $323,5542015Revenue 2016: $2,601,916Expenses 2016: $2,419,978Net Income 2016: $181,9382016Revenue 2017: $2,673,361Expenses 2017: $2,577,160Net Income 2017: $96,2012017Revenue 2018: $2,885,664Expenses 2018: $2,786,665Net Income 2018: $98,9992018Revenue 2019: $3,025,297Expenses 2019: $3,210,641Net Income 2019: -$185,3442019Revenue 2020: $3,259,699Expenses 2020: $3,144,449Net Income 2020: $115,2502020Revenue 2021: $4,412,581Expenses 2021: $3,222,182Net Income 2021: $1,190,3992021Revenue 2022: $4,442,856Expenses 2022: $3,972,905Net Income 2022: $469,9512022Revenue 2023: $5,580,095Expenses 2023: $4,537,113Net Income 2023: $1,042,9822023Revenue 2024: $10,133,972Expenses 2024: $5,930,944Net Income 2024: $4,203,0282024

Highlighted filing

2024

Revenue$10,133,972
Expenses$5,930,944
Net Income$4,203,028
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$14,636,169
Liabilities
$2,728,646
Net assets
$11,907,523
Revenue
$10,133,972
Expenses
$5,930,944
Net income
$4,203,028
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.6$2.73$11.9$10.1$5.93$4.20
2023Detailed filing. Detailed filing data is available for this year.$9.97$2.42$7.55$5.58$4.54$1.04
2022Detailed filing. Detailed filing data is available for this year.$8.17$1.80$6.37$4.44$3.97$0.47
2021Detailed filing. Detailed filing data is available for this year.$7.78$1.71$6.08$4.41$3.22$1.19
2020Detailed filing. Detailed filing data is available for this year.$6.85$1.96$4.89$3.26$3.14$0.12
2019Summary only. Only limited summary data is available for this year.$6.22$1.45$4.76$3.03$3.21$0.19
2018Summary only. Only limited summary data is available for this year.$6.40$0.99$5.40$2.89$2.79$0.10
2017Summary only. Only limited summary data is available for this year.$6.22$0.56$5.66$2.67$2.58$0.10
2016Summary only. Only limited summary data is available for this year.$6.16$0.84$5.33$2.60$2.42$0.18
2015Summary only. Only limited summary data is available for this year.$5.96$0.77$5.19$2.66$2.34$0.32
2014Summary only. Only limited summary data is available for this year.$5.72$0.50$5.22$2.56$2.24$0.31
2013Summary only. Only limited summary data is available for this year.$5.49$0.26$5.23$2.46$2.26$0.20
2012Summary only. Only limited summary data is available for this year.$5.31$0.61$4.70$3.32$2.22$1.10
2011Summary only. Only limited summary data is available for this year.$4.21$0.62$3.59$2.63$1.94$0.68
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$23,591,139
Mission and Program Overview

Mission

Spouting rock beach association is organized and operated for the pleasurable recreational use of its members.

Operation of beach club - social club

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,221,894$11,765,218▲ $7,543,324
Savings and Temporary Cash Investments$4,727,370$1,734,109▼ $2,993,261
Cash and Non-Interest-Bearing Accounts$546,962$496,424▼ $50,538
Accounts Receivable$344,794$457,403▲ $112,609
Prepaid Expenses and Deferred Charges$74,950$124,207▲ $49,257
Inventories for Sale or Use$52,978$58,808▲ $5,830
Total Assets$9,968,948$14,636,169▲ $4,667,221
Liabilities
Deferred Revenue$1,581,899$1,947,502▲ $365,603
Accounts Payable and Accrued Expenses$841,247$764,144▼ $77,103
Other Liabilities$0$17,000▲ $17,000
Total Liabilities$2,423,146$2,728,646▲ $305,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,545,802$11,907,523▲ $4,361,721
Total Net Assets Fund Balance$7,545,802$11,907,523▲ $4,361,721
Total Liabilities and Net Assets / Fund Balance$9,968,948$14,636,169▲ $4,667,221

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,408,839$1,978,064$10,386,903
Land$2,141,058-$2,141,058
Other Land Buildings$807,954$298,406$1,106,360
Equipment$407,367$529,068$936,435
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Daniel BrownGeneral ManagerFT$296,104$296,104
Matthew ZimbelmanExecutive ChefFT$133,893$133,893
Ryan NolanAssistant ManagerFT$127,435$127,435

Board Members and Trustees

NameTitle
Alexander AuerspergPresident
Barbara Van BeurenDirector
John H ManiceDirector
John R GraceDirector
Kate GubelmannDirector
Oliver H QuinnDirector
Ralph IshamDirector
Leslie R GrosvenorSecretary
Mortimer Berkowitz IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,166,482
Program Service Revenue
$5,167,533
Investment Income
$228,254
Other Revenue
$3,571,703
Change in Net Assets
$4,203,028

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,137,367
Revenue Not Reported on Financial Statements
$-3,395
Revenue Not Reported on Form 990
$2,378,455
Other Revenue Adjustments
$-3,395
Total Revenue per Audited Statements
$12,515,822
Total Revenue per Form 990
$10,133,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,688,094
Salaries, Compensation, and Employee Benefits$2,242,850
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,702,742--$1,702,742
Insurance$1,169,082--$1,169,082
Depreciation Depletion$381,911--$381,911
Current Officers, Directors, Trustees, and Key Employees$296,104--$296,104
All Other Expenses$236,143--$236,143
Payroll Taxes$198,926--$198,926
Fees for Services Legal$167,137--$167,137
Other Expenses$159,069--$159,069
Occupancy$129,838--$129,838
Other Employee Benefits$45,078--$45,078
Fees for Services Accounting$40,750--$40,750
Office Expenses$39,606--$39,606
Fees for Services Other$400--$400
Total Functional Expenses$5,930,944$0$0$5,930,944

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,158,001
Expenses per Audited Statements$5,930,944
Total Expenses per Form 990$5,930,944
Expenses Not Reported on Form 990$2,227,057
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$17,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“STOCKHOLDING MEMBERS”

Form 990, Part VI, Section A, Line 7A

“Stockholding members elect the governing board”

Form 990, Part VI, Section A, Line 7B

“Securing a mortgage on club property”

Form 990, Part VI, Section B, Line 11B

“The 990 is prepared by the organization's outside accountant, is reviewed by the treasurer and the manager and changes are made as necessary prior to the filing of the return.”

Form 990, Part VI, Section B, Line 15A

“For key employee and management compensation the board of governors and/or management reviews the performance of the employee and sets compensation accordingly. Trustees of the club are not compensated.”

Form 990, Part VI, Section C, Line 19

“The club does not make it's governing documents and financial statements available to the general public.”

Filing and Contact Details

Filer

Filer Name
Spouting Rock Beach Association
EIN
05-0221400
Phone
4018471900
Address
34 OCEAN AVENUE, NEWPORT, RI 02840

Signing Officer

Name
Mortimer Berkowitz Iii
Title
Treasurer
Phone
4018471900
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mortimer Berkowitz Iii
Formed
1897
Legal Domicile
Ri
Voting Board Members
9
Independent Board Members
9
Employees
143
Volunteers
45

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
40 WESTMINSTER STREET SUITE 600, PROVIDENCE, RI 02903
Preparer
Kerri Rawcliffe
Phone
4016216200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“STOCK REDEMPTIONS 3,900.”

Part XI, Line 2C

“The organization's governing board has responsibility for the selection of its outside cpa, as well as its annual financial statement audit. There was no change in this process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association recognizes the effect of income tax positions only when they are more likely than not to be sustained. Management has determined that the association had no uncertain tax positions that would require financial statement recognition or disclosure. The association is no longer subject to u.s. Federal, state or local income tax examinations for periods prior to december 31, 2021.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 2,033,052. Loss on sale of securities including in income 136,919. Rent receipts 53,691.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL INCOME -3,395.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 2,033,052. Loss on sale of securities including in income 136,919. Rental expense 57,086.”

Part X, Line 2

“The association is exempt from federal and state income tax under section 501(c)(7) of the interal revenue code, except on net income derived from unrelated business activities, which consists primarily of income from non-members and interest income. The association believes that it has appropriate support for any tax positions taken and as such, does not have any uncertain tax positions that are material to the financial statements. The association's income tax returns for 2020, 2021 and 2022 are subject to examination by federal and state tax authorities generally for three years after they were filed.”

Raw XML AppendixShowing 400 of 535 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1MORTIMER BERKOWITZ III
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01897
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-4377
IRS990/GainOrLossGrp/SecuritiesAmt0-136919
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt011225733
IRS990/GrossReceiptsAmt023591139
IRS990/GrossReceiptsForPublicUseAmt053691
IRS990/GrossRentsGrp/RealAmt053691
IRS990/GrossSalesOfInventoryAmt01199628
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt0191394
IRS990/InsuranceGrp/ProgramServicesAmt01169082
IRS990/InsuranceGrp/TotalAmt01169082
IRS990/InventoriesForSaleOrUseGrp/BOYAmt052978
IRS990/InventoriesForSaleOrUseGrp/EOYAmt058808
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0369550
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt0369550
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02805538
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04221894
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011765218
IRS990/LandBldgEquipCostOrOtherBssAmt014570756
IRS990/LegalDomicileStateCd0RI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt04377
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt011362652
IRS990/LessRentalExpensesGrp/RealAmt057086
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt016439
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt016439
IRS990/MissionDesc0SPOUTING ROCK BEACH ASSOCIATION IS ORGANIZED AND OPERATED FOR THE PLEASURABLE RECREATIONAL USE OF ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07545802
IRS990/NetAssetsOrFundBalancesEOYAmt011907523
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-4377
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-141296
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-136919
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-833424
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-833424
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-3395
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-3395
IRS990/NetUnrelatedBusTxblIncmAmt0203490
IRS990/NetUnrlzdGainsLossesInvstAmt0154793
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07545802
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011907523
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0129838
IRS990/OccupancyGrp/TotalAmt0129838
IRS990/OfficeExpensesGrp/ProgramServicesAmt039606
IRS990/OfficeExpensesGrp/TotalAmt039606
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt03900
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt045078
IRS990/OtherEmployeeBenefitsGrp/TotalAmt045078
IRS990/OtherExpensesGrp/Desc0CORPORATE TAXES
IRS990/OtherExpensesGrp/Desc1BEACH & POOL EXPENSES
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3TENNIS
IRS990/OtherExpensesGrp/ProgramServicesAmt064209
IRS990/OtherExpensesGrp/ProgramServicesAmt1819493
IRS990/OtherExpensesGrp/ProgramServicesAmt2480456
IRS990/OtherExpensesGrp/ProgramServicesAmt3159069
IRS990/OtherExpensesGrp/TotalAmt064209
IRS990/OtherExpensesGrp/TotalAmt1819493
IRS990/OtherExpensesGrp/TotalAmt2480456
IRS990/OtherExpensesGrp/TotalAmt3159069
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt017000
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/BusinessCd1713990
IRS990/OtherRevenueMiscGrp/BusinessCd2713990
IRS990/OtherRevenueMiscGrp/Desc0SPECIAL CHARGES INCOME
IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02832500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11369162
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2190421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02832500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11369162
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2190421
IRS990/OtherRevenueTotalAmt04408522
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01702742
IRS990/OtherSalariesAndWagesGrp/TotalAmt01702742
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0198926
IRS990/PayrollTaxesGrp/TotalAmt0198926
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074950
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0124207
IRS990/PrincipalOfficerNm0MORTIMER BERKOWITZ III
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/BusinessCd1713990
IRS990/ProgramServiceRevenueGrp/BusinessCd2713990
IRS990/ProgramServiceRevenueGrp/BusinessCd3713990
IRS990/ProgramServiceRevenueGrp/BusinessCd4713990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1TENNIS
IRS990/ProgramServiceRevenueGrp/Desc2JUNIOR ATHLETICS
IRS990/ProgramServiceRevenueGrp/Desc3ADMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc4BATHHOUSE & CABANA RENTALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04242062
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1382694
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2162864
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3135200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4134392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04242062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1382694
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2162864
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3135200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4134392
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0979208
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0195698
IRS990/PYOtherExpensesAmt02803102
IRS990/PYOtherRevenueAmt0-528395
IRS990/PYProgramServiceRevenueAmt04933584
IRS990/PYRevenuesLessExpensesAmt01042982
IRS990/PYSalariesCompEmpBnftPaidAmt01734011
IRS990/PYTotalExpensesAmt04537113
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05580095
IRS990/ReconcilationRevenueExpnssAmt04203028
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt01166482
IRS990/RentalIncomeOrLossGrp/RealAmt0-3395
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04727370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01734109
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt08408839
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01978064
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010386903
IRS990ScheduleD/EquipmentGrp/BookValueAmt0407367
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0529068
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0936435
IRS990ScheduleD/ExpensesNotReportedAmt02227057
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05930944
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02141058
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02141058
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0154793
IRS990ScheduleD/OtherExpensesIncludedAmt02227057
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0807954
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0298406
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01106360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt017000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherRevenueAmt02223662
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-3395
IRS990ScheduleD/RevenueNotReportedAmt02378455
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-3395
IRS990ScheduleD/RevenueSubtotalAmt010137367
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS FOR PERIODS PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 2,033,052. LOSS ON SALE OF SECURITIES INCLUDING IN INCOME 136,919. RENT RECEIPTS 53,691.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL INCOME -3,395.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3COST OF GOODS SOLD 2,033,052. LOSS ON SALE OF SECURITIES INCLUDING IN INCOME 136,919. RENTAL EXPENSE 57,086.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES, WHICH CONSISTS PRIMARILY OF INCOME FROM NON-MEMBERS AND INTEREST INCOME. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION'S INCOME TAX RETURNS FOR 2020, 2021 AND 2022 ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART X, LINE 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011765218
IRS990ScheduleD/TotalExpensesPerForm990Amt05930944
IRS990ScheduleD/TotalLiabilityAmt017000
IRS990ScheduleD/TotalRevenuePerForm990Amt010133972
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012515822
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08158001
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0296104
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DANIEL BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0296104
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00

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