Civic Intelligence

The Apawamis Club

EIN 13-1695907 • 501(c)7 • Rye, NY

Profile

To operate as a private club exclusively for social, athletic and recreational purposes, the enjoyment of golf, tennis, swimming, squash, paddle tennis and other games and sports.

2 Club RoadRye, NY 10580

www.apawamis.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.25x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.58x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Net Margin

33rd percentile

0.3%

Higher net margin than 33% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

90th percentile

$542,261

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

$25M-$50M nonprofits • Source year 2024

Asset Growth

1st percentile

-44%

Faster asset growth than 1% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-2.1%

Faster revenue growth than 19% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$43,179,160

Down $33,844,973 (-44%) from 2023

Liabilities

Up

$10,893,563

Up $6,025,297 (+124%) from 2023

Net Assets

Down

$32,285,597

Down $39,870,270 (-55%) from 2023

Revenue

Down

$18,674,394

Down $392,244 (-2.1%) from 2023

Expenses

Up

$18,624,138

Up $4,191,573 (+29%) from 2023

Net Income

Down

$50,256

Down $4,583,817 (-99%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $38,716,259Liabilities 2010: $3,820,460Net Assets 2010: $34,895,7992010Assets 2011: $42,799,214Liabilities 2011: $6,022,702Net Assets 2011: $36,776,5122011Assets 2012: $44,545,687Liabilities 2012: $6,122,247Net Assets 2012: $38,423,4402012Assets 2013: $45,982,691Liabilities 2013: $5,622,025Net Assets 2013: $40,360,6662013Assets 2014: $47,621,648Liabilities 2014: $5,596,542Net Assets 2014: $42,025,1062014Assets 2015: $51,928,189Liabilities 2015: $5,002,214Net Assets 2015: $46,925,9752015Assets 2016: $53,691,302Liabilities 2016: $4,439,905Net Assets 2016: $49,251,3972016Assets 2017: $56,592,353Liabilities 2017: $4,797,876Net Assets 2017: $51,794,4772017Assets 2018: $57,742,302Liabilities 2018: $3,674,005Net Assets 2018: $54,068,2972018Assets 2019: $60,027,989Liabilities 2019: $3,252,939Net Assets 2019: $56,775,0502019Assets 2020: $63,011,077Liabilities 2020: $3,192,422Net Assets 2020: $59,818,6552020Assets 2021: $67,167,635Liabilities 2021: $3,240,385Net Assets 2021: $63,927,2502021Assets 2022: $70,488,550Liabilities 2022: $2,939,257Net Assets 2022: $67,549,2932022Assets 2023: $77,024,133Liabilities 2023: $4,868,266Net Assets 2023: $72,155,8672023Assets 2024: $43,179,160Liabilities 2024: $10,893,563Net Assets 2024: $32,285,5972024

Highlighted filing

2024

Assets$43,179,160
Liabilities$10,893,563
Net Assets$32,285,597

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2010: $7,406,2432010Expenses 2011: $7,434,2302011Expenses 2012: $8,634,1152012Revenue 2013: $10,653,100Expenses 2013: $8,715,874Net Income 2013: $1,937,2262013Revenue 2014: $10,420,133Expenses 2014: $8,755,693Net Income 2014: $1,664,4402014Revenue 2015: $14,330,895Expenses 2015: $9,430,026Net Income 2015: $4,900,8692015Revenue 2016: $11,671,507Expenses 2016: $9,346,085Net Income 2016: $2,325,4222016Revenue 2017: $12,543,097Expenses 2017: $10,000,017Net Income 2017: $2,543,0802017Revenue 2018: $12,652,311Expenses 2018: $10,378,491Net Income 2018: $2,273,8202018Revenue 2019: $13,065,912Expenses 2019: $10,359,159Net Income 2019: $2,706,7532019Revenue 2020: $12,846,613Expenses 2020: $9,804,815Net Income 2020: $3,041,7982020Revenue 2021: $14,999,231Expenses 2021: $10,917,672Net Income 2021: $4,081,5592021Revenue 2022: $16,357,550Expenses 2022: $12,700,259Net Income 2022: $3,657,2912022Revenue 2023: $19,066,638Expenses 2023: $14,432,565Net Income 2023: $4,634,0732023Revenue 2024: $18,674,394Expenses 2024: $18,624,138Net Income 2024: $50,2562024

Highlighted filing

2024

Revenue$18,674,394
Expenses$18,624,138
Net Income$50,256

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.2$10.9$32.3$18.7$18.6$0.05
2023Detailed filing. Detailed filing data is available for this year.$77.0$4.87$72.2$19.1$14.4$4.63
2022Detailed filing. Detailed filing data is available for this year.$70.5$2.94$67.5$16.4$12.7$3.66
2021Detailed filing. Detailed filing data is available for this year.$67.2$3.24$63.9$15.0$10.9$4.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.0$3.19$59.8$12.8$9.80$3.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.0$3.25$56.8$13.1$10.4$2.71
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.7$3.67$54.1$12.7$10.4$2.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$56.6$4.80$51.8$12.5$10.0$2.54
2016Detailed filing. Detailed filing data is available for this year.$53.7$4.44$49.3$11.7$9.35$2.33
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.9$5.00$46.9$14.3$9.43$4.90
2014Detailed filing. Detailed filing data is available for this year.$47.6$5.60$42.0$10.4$8.76$1.66
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.0$5.62$40.4$10.7$8.72$1.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.5$6.12$38.4$8.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$6.02$36.8$7.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.7$3.82$34.9$7.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jun 17, 2025
Return Version
2023v6.0
Gross Receipts
$20,099,054
Mission and Program Overview

Mission

To operate as a private club exclusively for social, athletic and recreational purposes, the enjoyment of golf, tennis, swimming, squash, paddle tennis and other games and sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$68,432,913$37,159,581▼ $31,273,332
Cash and Non-Interest-Bearing Accounts$4,333,692$3,276,561▼ $1,057,131
Accounts Receivable$1,310,155$1,042,340▼ $267,815
Prepaid Expenses and Deferred Charges$425,232$542,063▲ $116,831
Savings and Temporary Cash Investments$1,699,429$466,713▼ $1,232,716
Inventories for Sale or Use$228,166$275,358▲ $47,192
Total Assets$77,024,133$43,179,160▼ $33,844,973
Other Assets Total$594,546$416,544▼ $178,002
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,830,920$6,819,196▲ $4,988,276
Accounts Payable and Accrued Expenses$1,426,786$2,408,511▲ $981,725
Deferred Revenue$1,610,560$1,665,856▲ $55,296
Total Liabilities$4,868,266$10,893,563▲ $6,025,297
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,155,867$32,285,597▼ $39,870,270
Total Net Assets Fund Balance$72,155,867$32,285,597▼ $39,870,270
Total Liabilities and Net Assets / Fund Balance$77,024,133$43,179,160▼ $33,844,973

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$19,133,745$19,888,911$39,022,656
Equipment$13,343,969$16,604,704$29,948,673
Other Land Buildings$4,554,620-$4,554,620
Leasehold Improvements$0$4,319,717$4,319,717
Land$127,247-$127,247

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$179,595--$133,399$46,196
2020$77,640$73,735▲ $28,220-$179,595
2019-$75,605▲ $2,035-$77,640
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian BaldwinGeneral ManagerFT$400,000$142,261$542,261
Cameron Pilley JrDirector of SquashFT$346,328$38,245$384,573
James OndoHead Golf ProfessionalFT$255,000$115,578$370,578
Rickford Ryan FooExecutive ChefFT$220,000$54,555$274,555
Peter BriggsSquash ManagerFT$235,300$36,187$271,487
Donna GalloControllerFT$172,800$82,370$255,170
Jace RomanCourse SuperintendentFT$175,000$61,455$236,455

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Keka Busa LLCTennis Professionals2 WILCOX LANE, Westport, CT 06880$871,307
Cameron PilleySquash Pro16 NEDLEY LANE, Greenwich, CT 06831$110,151
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,172,859
Investment Income
$267,811
Other Revenue
$5,233,724
Change in Net Assets
$50,256

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,674,394
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,500,381
Total Revenue per Audited Statements
$20,174,775
Total Revenue per Form 990
$18,674,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,824,454
Other Expenses$7,799,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$7,318,317
Depreciation Depletion---$2,579,609
Other Employee Benefits---$1,545,258
Payroll Taxes---$1,018,469
Current Officers, Directors, Trustees, and Key Employees---$813,131
Occupancy---$765,523
Office Expenses---$528,680
Fees for Services Other---$382,469
Insurance---$355,203
Interest---$181,986
Pension Plan Contributions---$129,279
Other Expenses---$121,948
Conferences and Meetings---$66,044
Fees for Services Legal---$34,082
Total Functional Expenses$0$0$0$18,624,138

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$20,048,798
Expenses per Audited Statements$18,624,138
Total Expenses per Form 990$18,624,138
Expenses Not Reported on Form 990$1,424,660
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
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 apawamis club (the "club") was incorporated as a membership organization.

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

In october of each year, the board of governors shall appoint a nominating committee composed of 5 non-board of governor members. Nominations are posted in the clubhouse and voting members cast their ballot at the annual meeting.

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

The board of governors must introduce a resolution for adoption by eligible voting members at the annual meeting on the following issues: initiation fees, dues, assessments and disposition of all or substantially all assets or dissolutions.

Form 990, Part VI, Section A, Line 8B

Committees do not document their meetings and do not have authority over the governing body.

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

The form 990 is reviewed by the president and general manager prior to filing with the internal revenue service.

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

Each governor shall annually sign a statement affirming receipt of the policy, reading and understanding of the policy and agrees to comply with the policy.

Form 990, Part VI, Section B, Line 15

Key employees are reviewed by the general manager and appropriate committee chairs. After reviewing comparable compensation data of like clubs provided by our independent auditors a recommendation is given to the hr committee for board approval.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
The Apawamis Club
EIN
13-1695907
Phone
9149672100
Address
2 CLUB ROAD, RYE, NY 10580

Signing Officer

Name
Brian M Leonard
Title
Treasurer
Phone
9149672100
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sean Wallace
Formed
1891
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
298
Volunteers
15

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 V, LINE 4:

Reserve fund during the 2020 fiscal year, the club established the apawamis club reserve fund (the "reserve fund"). The reserve fund refers to funds raised to better position the club for unforeseen, adverse circumstances, to further support its mission, most importantly, to ensure the club's strong existence for future generations. The reserve fund is not meant as a subsidy for normal member dues and capital assessments. The reserve fund is for the long-term support of the club and, in accordance with donor intent, may be accumulated without annual expenditure. Assets of the reserve fund consist of cash of $26,605 and equity mutual funds with a fair value of $51,035 at october 31, 2020. Assets of the reserve fund consist of cash and cash equivalents of $30,178 and equity mutual funds with a fair value of $149,417 at october 31, 2021.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 1,424,660.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 1,424,660.

Raw XML AppendixShowing 400 of 619 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO OPERATE AS A PRIVATE CLUB EXCLUSIVELY FOR SOCIAL, ATHLETIC AND RECREATIONAL PURPOSES, THE ENJOYMENT OF GOLF, TENNIS, SWIMMING, SQUASH, PADDLE TENNIS AND OTHER GAMES AND SPORTS.
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IRS990/BooksInCareOfDetail/PhoneNum09149672100
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IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN A DUDZIK
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL L MANIRE
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IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS CLAYTON
IRS990/Form990PartVIISectionAGrp/PersonNm6JAMES M DEAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt14GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt16COURSE SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17HEAD GOLF PROFESSIONAL
IRS990/Form990PartVIISectionAGrp/TitleTxt18SQUASH MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt19CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF SQUASH
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE CHEF
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IRS990/MissionDesc0TO OPERATE AS A PRIVATE CLUB EXCLUSIVELY FOR SOCIAL, ATHLETIC AND RECREATIONAL PURPOSES, THE ENJOYMENT OF GOLF, TENNIS, SWIMMING, SQUASH, PADDLE TENNIS AND OTHER GAMES AND SPORTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RESERVE FUND DURING THE 2020 FISCAL YEAR, THE CLUB ESTABLISHED THE APAWAMIS CLUB RESERVE FUND (THE "RESERVE FUND"). THE RESERVE FUND REFERS TO FUNDS RAISED TO BETTER POSITION THE CLUB FOR UNFORESEEN, ADVERSE CIRCUMSTANCES, TO FURTHER SUPPORT ITS MISSION, MOST IMPORTANTLY, TO ENSURE THE CLUB'S STRONG EXISTENCE FOR FUTURE GENERATIONS. THE RESERVE FUND IS NOT MEANT AS A SUBSIDY FOR NORMAL MEMBER DUES AND CAPITAL ASSESSMENTS. THE RESERVE FUND IS FOR THE LONG-TERM SUPPORT OF THE CLUB AND, IN ACCORDANCE WITH DONOR INTENT, MAY BE ACCUMULATED WITHOUT ANNUAL EXPENDITURE. ASSETS OF THE RESERVE FUND CONSIST OF CASH OF $26,605 AND EQUITY MUTUAL FUNDS WITH A FAIR VALUE OF $51,035 AT OCTOBER 31, 2020. ASSETS OF THE RESERVE FUND CONSIST OF CASH AND CASH EQUIVALENTS OF $30,178 AND EQUITY MUTUAL FUNDS WITH A FAIR VALUE OF $149,417 AT OCTOBER 31, 2021.

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