Civic Intelligence

Whippoorwill Club Incorporated

EIN 13-1737168 • 501(c)7 • Armonk, NY

Profile

The club provides golf, tennis, swimming and other recreational facilities as well as dining and social programs for its members and their guests.

150 Whippoorwill RoadArmonk, NY 10504-1124

www.whippoorwillclub.org

Siviq Scores

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

Liabilities / Assets

16th percentile

0.13x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

20th percentile

0.34x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2023

Net Margin

38th percentile

3.1%

Higher net margin than 38% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

40th percentile

3.1%

Faster asset growth than 40% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

0.3%

Faster revenue growth than 22% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$38,142,769

Up $8,218,644 (+27%) from 2023

Liabilities

Up

$12,001,139

Up $8,038,722 (+203%) from 2023

Net Assets

Up

$26,141,630

Up $179,922 (+0.7%) from 2023

Revenue

Down

$207,711

Down $11,553,689 (-98%) from 2023

Expenses

Down

$650,770

Down $10,740,631 (-94%) from 2023

Net Income

Down

-$443,059

Down $813,058 (-220%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $17,290,881Liabilities 2011: $4,707,996Net Assets 2011: $12,582,8852011Assets 2012: $21,219,645Liabilities 2012: $9,047,222Net Assets 2012: $12,172,4232012Assets 2013: $19,726,973Liabilities 2013: $7,735,530Net Assets 2013: $11,991,4432013Assets 2014: $27,845,443Liabilities 2014: $6,316,297Net Assets 2014: $21,529,1462014Assets 2015: $27,934,564Liabilities 2015: $6,542,205Net Assets 2015: $21,392,3592015Assets 2016: $27,162,976Liabilities 2016: $5,616,783Net Assets 2016: $21,546,1932016Assets 2017: $26,869,000Liabilities 2017: $5,391,725Net Assets 2017: $21,477,2752017Assets 2018: $26,598,464Liabilities 2018: $4,926,653Net Assets 2018: $21,671,8112018Assets 2019: $26,796,330Liabilities 2019: $4,685,739Net Assets 2019: $22,110,5912019Assets 2020: $27,488,121Liabilities 2020: $4,166,159Net Assets 2020: $23,321,9622020Assets 2021: $28,365,988Liabilities 2021: $3,654,225Net Assets 2021: $24,711,7632021Assets 2022: $29,018,439Liabilities 2022: $3,389,600Net Assets 2022: $25,628,8392022Assets 2023: $29,924,125Liabilities 2023: $3,962,417Net Assets 2023: $25,961,7082023Assets 2024: $38,142,769Liabilities 2024: $12,001,139Net Assets 2024: $26,141,6302024

Highlighted filing

2024

Assets$38,142,769
Liabilities$12,001,139
Net Assets$26,141,630

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,595,257Expenses 2011: $6,202,052Net Income 2011: $393,2052011Revenue 2012: $6,297,043Expenses 2012: $6,460,738Net Income 2012: -$163,6952012Revenue 2013: $6,789,925Expenses 2013: $6,831,934Net Income 2013: -$42,0092013Revenue 2014: $16,532,316Expenses 2014: $7,040,007Net Income 2014: $9,492,3092014Revenue 2015: $7,208,296Expenses 2015: $7,241,073Net Income 2015: -$32,7772015Revenue 2016: $7,560,301Expenses 2016: $7,393,440Net Income 2016: $166,8612016Revenue 2017: $7,498,783Expenses 2017: $7,541,129Net Income 2017: -$42,3462017Revenue 2018: $7,914,837Expenses 2018: $7,781,792Net Income 2018: $133,0452018Revenue 2019: $8,583,376Expenses 2019: $8,126,656Net Income 2019: $456,7202019Revenue 2020: $8,432,199Expenses 2020: $7,295,969Net Income 2020: $1,136,2302020Revenue 2021: $10,405,436Expenses 2021: $9,165,287Net Income 2021: $1,240,1492021Revenue 2022: $11,726,391Expenses 2022: $10,871,591Net Income 2022: $854,8002022Revenue 2023: $11,761,400Expenses 2023: $11,391,401Net Income 2023: $369,9992023Revenue 2024: $207,711Expenses 2024: $650,770Net Income 2024: -$443,0592024

Highlighted filing

2024

Revenue$207,711
Expenses$650,770
Net Income-$443,059

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$38.1$12.0$26.1$0.21$0.65$0.44
2023Detailed filing. Detailed filing data is available for this year.$29.9$3.96$26.0$11.8$11.4$0.37
2022Detailed filing. Detailed filing data is available for this year.$29.0$3.39$25.6$11.7$10.9$0.85
2021Detailed filing. Detailed filing data is available for this year.$28.4$3.65$24.7$10.4$9.17$1.24
2020Detailed filing. Detailed filing data is available for this year.$27.5$4.17$23.3$8.43$7.30$1.14
2019Detailed filing. Detailed filing data is available for this year.$26.8$4.69$22.1$8.58$8.13$0.46
2018Detailed filing. Detailed filing data is available for this year.$26.6$4.93$21.7$7.91$7.78$0.13
2017Summary only. Only limited summary data is available for this year.$26.9$5.39$21.5$7.50$7.54$0.04
2016Summary only. Only limited summary data is available for this year.$27.2$5.62$21.5$7.56$7.39$0.17
2015Summary only. Only limited summary data is available for this year.$27.9$6.54$21.4$7.21$7.24$0.03
2014Summary only. Only limited summary data is available for this year.$27.8$6.32$21.5$16.5$7.04$9.49
2013Summary only. Only limited summary data is available for this year.$19.7$7.74$12.0$6.79$6.83$0.04
2012Summary only. Only limited summary data is available for this year.$21.2$9.05$12.2$6.30$6.46$0.16
2011Summary only. Only limited summary data is available for this year.$17.3$4.71$12.6$6.60$6.20$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$257,452
Mission and Program Overview

Mission

The club provides golf, tennis, swimming and other recreational facilities as well as dining and social programs for its members and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$25,597,806$25,765,124▲ $167,318
Accounts Receivable$637,987$7,761,410▲ $7,123,423
Savings and Temporary Cash Investments$2,303,390$3,468,260▲ $1,164,870
Prepaid Expenses and Deferred Charges$254,282$214,759▼ $39,523
Inventories for Sale or Use$166,406$163,445▼ $2,961
Receivables From Officers Etc$40,899$40,479▼ $420
Cash and Non-Interest-Bearing Accounts$5,501$5,501→ $0
Total Assets$31,461,254$38,142,769▲ $6,681,515
Other Assets Total$2,454,983$723,791▼ $1,731,192
Liabilities
Deferred Revenue$37,344$6,890,351▲ $6,853,007
Mortgage Notes Payable Secured by Investment Property$3,037,542$3,033,644▼ $3,898
Accounts Payable and Accrued Expenses$791,377$1,215,270▲ $423,893
Other Liabilities$1,041,998$861,874▼ $180,124
Total Liabilities$4,908,261$12,001,139▲ $7,092,878
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,552,993$26,141,630▼ $411,363
Total Net Assets Fund Balance$26,552,993$26,141,630▼ $411,363
Total Liabilities and Net Assets / Fund Balance$31,461,254$38,142,769▲ $6,681,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,168,110$5,961,956$20,130,066
Other Land Buildings$9,039,304$7,422,551$16,461,855
Equipment$1,337,960$2,403,867$3,741,827
Land$1,219,750-$1,219,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian SchmidGeneral ManagerFT$235,000$47,128$282,128
Paul GonzalezSuperintendentFT$221,550$52,372$273,922
Scott ForzagliaExecutive ChefFT$199,500$42,884$242,384
Jim WahlGolf ProFT$152,440$34,812$187,252
David DanishControllerFT$153,317$17,608$170,925

Board Members and Trustees

NameTitle
Dave MccreePresident
Arun PrasadVice President
Cary FitzgeraldGovernor
Christine McguinnessGovernor
Danae RichardsGovernor
James RyanGovernor
Michael KaufmanGovernor
Robert QuishGovernor
Steve RussellGovernor
Steven LoganGovernor
Tina MannixGovernor
Thomas CrispiSecretary
George TriebenbacherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,500
Investment Income
$6,378
Other Revenue
$158,833
Change in Net Assets
$-443,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$382,858
Other Expenses$267,912
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$264,047
Occupancy---$64,498
Other Employee Benefits---$60,229
Payroll Taxes---$58,582
Office Expenses---$25,165
Insurance---$21,087
Other Expenses---$15,039
Information Technology---$12,416
Interest---$11,106
Fees for Services Other---$3,173
Total Functional Expenses$0$0$0$650,770
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$40,899$40,479▼ $420
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation Plan Liability$383,619
Operating Lease Liability$340,172
Special Purpose Funds$74,495
Retire Agreements$64,414
Pension Payable$-826
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

The club switched to a peo in march of 2021 and employees in 2024 were issued under the peo's ein.

Form 990, Part VI, Section A, Line 6

The club was incorporated as a membership organization

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

Each voting member of the club has one vote. Members may vote for slate proposed by the nominating committee or many purpose an opposing slate.

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

Members must approve changes to by-laws. Members must approve capital budget if it exceeds the board's annual discretion of $400,000. Members must approve sale of assets with a value greater than $250,000.

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

The treasurer and controller review the form 990 prior to filing.

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

The clubs whistleblower and conflict of interest policies are reviewed and signed in january each year.

Form 990, Part VI, Section B, Line 15

The board solicits input from the local club managers association, the club's outside auditors as well as an independent consultant when hiring a general manager.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Whippoorwill Club Incorporated
EIN
13-1737168
Phone
9142733011
Address
150 WHIPPOORWILL ROAD, ARMONK, NY 10504-1124

Signing Officer

Name
George Triebenbacher
Title
Treasurer
Phone
9142733011
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Triebenbacher
Formed
1946
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

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

Additional Explanations

Form 990 Page 1

Change in accounting period: the club hereby elects to change its accounting period from november 30th to december 31st. Under the requirements set forth in revenue procedure 85-58. The club has not changed its accounting period in the last 10 years.

FORM 990, PART XI, LINE 9:

Change in members' certificates 26,000. Def. Comp. Interest income -1,092.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

COST OF GOODS SOLD

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Deferred comp. Interest income gross up of club charges

PART XII, LINE 2D - OTHER ADJUSTMENTS:

COST OF GOODS SOLD

PART XII, LINE 4B - OTHER ADJUSTMENTS:

GROSS UP OF CLUB CHARGES

Part II - Line 9 Part II - Line 9

On january 24, 2009 the membership approved the club to enter into a conservation easement with the city of new york through its commissioner of the department of environmental projection (dep), of not more than 135 future development but permits the club to continue golf operations, under specific limitations, on the land within the easement.

Raw XML AppendixShowing 400 of 585 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/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt15GOLF PRO
IRS990/Form990PartVIISectionAGrp/TitleTxt16CONTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE CHEF
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IRS990/Form990TFiledInd01
IRS990/FormationYr01946
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InfoInScheduleOPartXIInd0X
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE CLUB PROVIDES GOLF, TENNIS, SWIMMING AND OTHER RECREATIONAL FACILITIES AS WELL AS DINING AND SOCIAL PROGRAMS FOR ITS MEMBERS AND THEIR GUESTS.
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IRS990/OtherExpensesGrp/Desc2ENTERTAINMENT
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IRS990/OtherExpensesGrp/TotalAmt147025
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IRS990/OtherExpensesGrp/TotalAmt315039
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IRS990/PayrollTaxesGrp/TotalAmt058582
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IRS990/PrincipalOfficerNm0GEORGE TRIEBENBACHER
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02403867
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01219750
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09039304
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3340172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4-826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPECIAL PURPOSE FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RETIRE AGREEMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED COMPENSATION PLAN LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PENSION PAYABLE
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEFERRED COMP. INTEREST INCOME GROSS UP OF CLUB CHARGES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3GROSS UP OF CLUB CHARGES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4ON JANUARY 24, 2009 THE MEMBERSHIP APPROVED THE CLUB TO ENTER INTO A CONSERVATION EASEMENT WITH THE CITY OF NEW YORK THROUGH ITS COMMISSIONER OF THE DEPARTMENT OF ENVIRONMENTAL PROJECTION (DEP), OF NOT MORE THAN 135 FUTURE DEVELOPMENT BUT PERMITS THE CLUB TO CONTINUE GOLF OPERATIONS, UNDER SPECIFIC LIMITATIONS, ON THE LAND WITHIN THE EASEMENT.
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:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART II - LINE 9 PART II - LINE 9
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IRS990ScheduleD/TotalLiabilityAmt0861874
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
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IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2199500
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount36500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount416000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt214750

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