Civic Intelligence

Rockaway Hunting Club Inc

EIN 11-1247460 • 501(c)7 • Lawrence, NY

Profile

The rockaway hunting club, inc. (the "club") purpose is to provide its members and their families an informal and collegial environment of selected, high quality athletic, social and dining activities with facilities and services which capably support those activities, and guided by a sense of the club's history, traditions and unique location.

615 Ocean AvenueLawrence, NY 11559

www.rhcny.com

Siviq Scores

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

Liabilities / Assets

99th percentile

1.23x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

58th percentile

0.72x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

2nd percentile

-29%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

71st percentile

$298,748

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

1st percentile

-34%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

76th percentile

15%

Faster revenue growth than 76% of similar nonprofits.

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

Assets

Down

$7,251,144

Down $3,694,885 (-34%) from 2023

Liabilities

Down

$8,910,024

Down $168,181 (-1.9%) from 2023

Net Assets

Down

-$1,658,880

Down $3,526,704 (-189%) from 2023

Revenue

Up

$12,343,906

Up $1,587,657 (+15%) from 2023

Expenses

Up

$15,870,610

Up $2,198,846 (+16%) from 2023

Net Income

Down

-$3,526,704

Down $611,189 (-21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $5,750,490Liabilities 2011: $3,097,037Net Assets 2011: $2,653,4532011Assets 2012: $5,350,492Liabilities 2012: $2,937,412Net Assets 2012: $2,413,0802012Assets 2013: $5,973,212Liabilities 2013: $2,882,378Net Assets 2013: $3,090,8342013Assets 2014: $6,020,728Liabilities 2014: $2,857,607Net Assets 2014: $3,163,1212014Assets 2015: $5,855,336Liabilities 2015: $2,805,638Net Assets 2015: $3,049,6982015Assets 2016: $6,243,593Liabilities 2016: $2,629,952Net Assets 2016: $3,613,6412016Assets 2017: $5,736,354Liabilities 2017: $2,436,061Net Assets 2017: $3,300,2932017Assets 2018: $5,225,105Liabilities 2018: $3,233,493Net Assets 2018: $1,991,6122018Assets 2019: $5,250,378Liabilities 2019: $3,242,616Net Assets 2019: $2,007,7622019Assets 2020: $5,728,708Liabilities 2020: $3,333,645Net Assets 2020: $2,395,0632020Assets 2021: $7,127,709Liabilities 2021: $4,369,281Net Assets 2021: $2,758,4282021Assets 2022: $9,536,114Liabilities 2022: $4,752,775Net Assets 2022: $4,783,3392022Assets 2023: $10,946,029Liabilities 2023: $9,078,205Net Assets 2023: $1,867,8242023Assets 2024: $7,251,144Liabilities 2024: $8,910,024Net Assets 2024: -$1,658,8802024

Highlighted filing

2024

Assets$7,251,144
Liabilities$8,910,024
Net Assets-$1,658,880

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,569,675Expenses 2011: $5,988,117Net Income 2011: -$418,4422011Revenue 2012: $5,817,758Expenses 2012: $6,058,911Net Income 2012: -$241,1532012Revenue 2013: $6,816,748Expenses 2013: $6,151,714Net Income 2013: $665,0342013Revenue 2014: $6,659,115Expenses 2014: $6,584,989Net Income 2014: $74,1262014Revenue 2015: $6,822,752Expenses 2015: $6,933,939Net Income 2015: -$111,1872015Revenue 2016: $6,994,398Expenses 2016: $6,437,727Net Income 2016: $556,6712016Revenue 2017: $6,772,003Expenses 2017: $7,085,968Net Income 2017: -$313,9652017Revenue 2018: $6,676,817Expenses 2018: $7,967,324Net Income 2018: -$1,290,5072018Revenue 2019: $6,928,366Expenses 2019: $6,920,828Net Income 2019: $7,5382019Revenue 2020: $6,874,333Expenses 2020: $6,487,032Net Income 2020: $387,3012020Revenue 2021: $8,543,291Expenses 2021: $8,179,926Net Income 2021: $363,3652021Revenue 2022: $12,403,568Expenses 2022: $10,378,657Net Income 2022: $2,024,9112022Revenue 2023: $10,756,249Expenses 2023: $13,671,764Net Income 2023: -$2,915,5152023Revenue 2024: $12,343,906Expenses 2024: $15,870,610Net Income 2024: -$3,526,7042024

Highlighted filing

2024

Revenue$12,343,906
Expenses$15,870,610
Net Income-$3,526,704

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$8.91$1.66$12.3$15.9$3.53
2023Detailed filing. Detailed filing data is available for this year.$10.9$9.08$1.87$10.8$13.7$2.92
2022Detailed filing. Detailed filing data is available for this year.$9.54$4.75$4.78$12.4$10.4$2.02
2021Detailed filing. Detailed filing data is available for this year.$7.13$4.37$2.76$8.54$8.18$0.36
2020Detailed filing. Detailed filing data is available for this year.$5.73$3.33$2.40$6.87$6.49$0.39
2019Detailed filing. Detailed filing data is available for this year.$5.25$3.24$2.01$6.93$6.92$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.23$3.23$1.99$6.68$7.97$1.29
2017Summary only. Only limited summary data is available for this year.$5.74$2.44$3.30$6.77$7.09$0.31
2016Summary only. Only limited summary data is available for this year.$6.24$2.63$3.61$6.99$6.44$0.56
2015Summary only. Only limited summary data is available for this year.$5.86$2.81$3.05$6.82$6.93$0.11
2014Summary only. Only limited summary data is available for this year.$6.02$2.86$3.16$6.66$6.58$0.07
2013Summary only. Only limited summary data is available for this year.$5.97$2.88$3.09$6.82$6.15$0.67
2012Summary only. Only limited summary data is available for this year.$5.35$2.94$2.41$5.82$6.06$0.24
2011Summary only. Only limited summary data is available for this year.$5.75$3.10$2.65$5.57$5.99$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 25, 2025
Return Version
2024v5.2
Gross Receipts
$13,252,594
Mission and Program Overview

Mission

The rockaway hunting club, inc. (the "club") purpose is to provide its members and their families an informal and collegial environment of selected, high quality athletic, social and dining activities with facilities and services which capably support those activities, and guided by a sense of the club's history, traditions and unique location.

The club operates and maintains a golf course, tennis facilities and a clubhouse for the use and enjoyment of its members and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$3,056,711$3,760,765▲ $704,054
Land, Buildings, and Equipment, Net$2,574,082$2,369,692▼ $204,390
Savings and Temporary Cash Investments$4,587,516$646,911▼ $3,940,605
Prepaid Expenses and Deferred Charges$189,335$245,153▲ $55,818
Cash and Non-Interest-Bearing Accounts$443,234$116,123▼ $327,111
Inventories for Sale or Use$95,151$112,500▲ $17,349
Total Assets$10,946,029$7,251,144▼ $3,694,885
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,863,283$5,658,893▼ $204,390
Other Liabilities$1,775,036$1,609,317▼ $165,719
Deferred Revenue$1,320,524$1,423,531▲ $103,007
Accounts Payable and Accrued Expenses$119,362$218,283▲ $98,921
Total Liabilities$9,078,205$8,910,024▼ $168,181
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,867,824$-1,658,880▼ $3,526,704
Total Net Assets Fund Balance$1,867,824$-1,658,880▼ $3,526,704
Total Liabilities and Net Assets / Fund Balance$10,946,029$7,251,144▼ $3,694,885

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$785,984$1,963,318$2,749,302
Land$1,562,392-$1,562,392
Equipment$20,044$78,854$98,898
Other Land Buildings$1,272$39,517$40,789
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank ArgentoGm/ COOFT$252,410$46,338$298,748
Nicholas BrodziakGreens SuperintendentFT$185,830$64,824$250,654
Ryan GeorgeGolf ProfessionalFT$192,927$48,612$241,539
Matthew DecarolisExecutive ChefFT$171,250$49,546$220,796
Paul WarrenControllerFT$160,025$39,622$199,647
Juan RosalesDining Room ManagerFT$126,000$37,324$163,324
Matthew ZamberlettiAssistant Grounds SuperintendentFT$123,000$13,457$136,457

Board Members and Trustees

NameTitle
Edward HeaneyPresident
John SippVice President
Bebe MorrisseyGovernor
Elaine ManzaGovernor
Georgia BurgerGovernor
Jackie SmithGovernor
Jay FinneyGovernor
Jim RyanGovernor
Kent RicheyGovernor
Renee AndersonGovernor
Robert ForanGovernor
Scott LarueGovernor
Trish PrestonGovernor
Ann McgowanSecretary
John PiccardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,881,133
Investment Income
$64,256
Other Revenue
$3,398,517
Change in Net Assets
$-3,526,704

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,256,366
Revenue Not Reported on Financial Statements
$87,540
Revenue Not Reported on Form 990
$908,688
Other Revenue Adjustments
$87,540
Total Revenue per Audited Statements
$13,165,054
Total Revenue per Form 990
$12,343,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,901,970
Salaries, Compensation, and Employee Benefits$5,968,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$4,307,427
All Other Expenses---$722,661
Other Expenses---$644,907
Occupancy---$576,905
Payroll Taxes---$562,294
Current Officers, Directors, Trustees, and Key Employees---$549,402
Other Employee Benefits---$491,739
Office Expenses---$326,182
Insurance---$275,901
Fees for Services Other---$235,866
Pension Plan Contributions---$57,778
Fees for Services Accounting---$25,750
Fees for Services Legal---$17,105
Total Functional Expenses$0$0$0$15,870,610

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,691,758
Total Expenses per Form 990$15,870,610
Expenses per Audited Statements$15,783,070
Expenses Not Reported on Form 990$908,688
Expenses Not Reported on Financial Statements$87,540
Other Expense Adjustments$87,540
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
Unearned Initiation Fees$1,609,317
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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

The rockaway hunting club, inc. (the "club") was incorporated as a membership organization.

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

The government and management of the club shall be entrusted to a board of eighteen persons who shall be members or spouses of members, with the addition, by invitation of the board, of the president or acting president of the club with full voting power, such board to be known as the board of governors and hereinafter sometimes termed the board. The eighteen members of the board shall be classified into three classes, each consisting of one-third of the whole number of such members of the board. Each class of such governors shall hold office for three years or until their successors shall be elected. At each annual meeting the successors to the class of governors whose term shall expire in that year shall be elected, so that the term of office of one class of governors shall expire each year. At least twelve members of the board shall be regular members. A vacancy existing in the board of governors from any cause other than the expiration of a term shall be filled by the board. A person so appointed shall hold office for the remainder of the term of the class in which the vacancy occurs. No person shall be eligible for election to the board or to the nominating committee unless such person's name shall have been posted as a candidate on the bulletin board in the clubhouse for at least ten days before the election.

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

1. Dispose of all or substantially all of the assets of the corporation nor liquidate or dissolve the corporation unless 2/3rds of the voting members vote in favor of such sale, disposition, liquidation or dissolution 2. The corporation will not incur funded indebtedness in excess of $2,700,000 unless 2/3rds of the voting members vote in favor 3. Assessment of the members must be approved by the affirmative vote of 2/3rds of the voting members{please indicate if same as in the prior year.

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

A copy of the form 990 will be provided to the vice president and treasurer for their review. The treasurer will then sign the return.

Form 990, Part VI, Section B, Line 12C

The club monitors the vendors they use to ensure that none of the officers, governors, or trustees work for or have any interest in them based on a list of the employees of there people and the list provided by them in their conflict of interest disclosure.

Form 990, Part VI, Section B, Line 15

Compensation is compared to prevailing compensation in the area using comparability data. Prior to hiring a ceo or top management employee, the search committee will utilize data from an independent search firm to ascertain the appropriate prevailing compensation for the position. Prior to hiring a key employee, the general manager will present that data to the chairperson of the respective committee for their approval.

Form 990, Part VI, Section C, Line 19

The club does not make it's governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Rockaway Hunting Club Inc
EIN
11-1247460
Phone
5165690600
Address
615 OCEAN AVENUE, LAWRENCE, NY 11559

Signing Officer

Name
Edward Heaney
Title
President
Phone
5165690600
Signed
2025-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Heaney
Formed
1894
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
149
Volunteers
0

Preparer

Firm
CONDON O'MEARA MCGINTY & DONNELLY LLP
Address
ONE BATTERY PARK PLAZA 7TH FL, NEW YORK, NY 10004
Preparer
Alexander Lazzaruolo
Phone
2126617777
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 908,688.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Gross up of insurance proceeds 87,540.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 908,688.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Gross up of storm damage expenses 87,540.

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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/PersonNm18MATTHEW DECAROLIS
IRS990/Form990PartVIISectionAGrp/PersonNm19PAUL WARREN
IRS990/Form990PartVIISectionAGrp/PersonNm20JUAN ROSALES
IRS990/Form990PartVIISectionAGrp/PersonNm21MATTHEW ZAMBERLETTI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15GM/ COO
IRS990/Form990PartVIISectionAGrp/TitleTxt16GREENS SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17GOLF PROFESSIONAL
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt19CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt20DINING ROOM MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt21ASSISTANT GROUNDS SUPERINTENDENT
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IRS990/GrantToRelatedPersonInd00
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IRS990/MissionDesc0THE ROCKAWAY HUNTING CLUB, INC. (THE "CLUB") PURPOSE IS TO PROVIDE ITS MEMBERS AND THEIR FAMILIES AN INFORMAL AND COLLEGIAL ENVIRONMENT OF SELECTED, HIGH QUALITY ATHLETIC, SOCIAL AND DINING ACTIVITIES WITH FACILITIES AND SERVICES WHICH CAPABLY SUPPORT THOSE ACTIVITIES, AND GUIDED BY A SENSE OF THE CLUB'S HISTORY, TRADITIONS AND UNIQUE LOCATION.
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IRS990/MoreThan5000KToOrgInd00
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt087540
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IRS990ScheduleD/OtherExpensesIncludedAmt0908688
IRS990ScheduleD/OtherExpensesNotIncludedAmt087540
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039517
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040789
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01609317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNEARNED INITIATION FEES
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IRS990ScheduleD/OtherRevenuesNotIncludedAmt087540
IRS990ScheduleD/RevenueNotReportedAmt0908688
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt087540
IRS990ScheduleD/RevenueSubtotalAmt012256366
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD 908,688.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GROSS UP OF INSURANCE PROCEEDS 87,540.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 908,688.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3GROSS UP OF STORM DAMAGE EXPENSES 87,540.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X

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