Civic Intelligence

Smuggler Racquet Club

EIN 23-7189833 • 501(c)7 • Aspen, CO

Profile

RACQUET CLUB SERVICES

PO Box 8788Aspen, CO 81612

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.81x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

-1.4%

Higher net margin than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$2,640

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

45th percentile

-1.1%

Faster asset growth than 45% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-12%

Faster revenue growth than 28% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$359,150

Up $38,640 (+12%) from 2022

Liabilities

Down

$116,855

Down $42,295 (-27%) from 2022

Net Assets

Up

$242,295

Up $80,935 (+50%) from 2022

Operations
Liabilities / Revenue93rd percentileNet Margin38th percentile

Revenue

Down

$144,802

Down $10,813 (-6.9%) from 2022

Expenses

Up

$146,815

Up $31,592 (+27%) from 2022

Net Income

Down

-$2,013

Down $42,405 (-105%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$400K$300K$200K$100K$0Assets 2012: $185,958Liabilities 2012: $297Net Assets 2012: $185,6612012Assets 2013: $174,981Liabilities 2013: $0Net Assets 2013: $174,9812013Assets 2014: $173,904Liabilities 2014: $175Net Assets 2014: $173,7292014Assets 2015: $185,848Liabilities 2015: $3,000Net Assets 2015: $182,8482015Assets 2019: $260,172Liabilities 2019: $131,697Net Assets 2019: $128,4752019Assets 2020: $245,139Liabilities 2020: $126,826Net Assets 2020: $118,3132020Assets 2021: $246,127Liabilities 2021: $125,159Net Assets 2021: $120,9682021Assets 2022: $320,510Liabilities 2022: $159,150Net Assets 2022: $161,3602022Assets 2025: $359,150Liabilities 2025: $116,855Net Assets 2025: $242,2952025

Highlighted filing

2025

Assets$359,150
Liabilities$116,855
Net Assets$242,295
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $77,874Expenses 2012: $86,841Net Income 2012: -$8,9672012Revenue 2013: $72,075Expenses 2013: $82,755Net Income 2013: -$10,6802013Revenue 2014: $90,463Expenses 2014: $91,715Net Income 2014: -$1,2522014Revenue 2015: $130,899Expenses 2015: $111,697Net Income 2015: $19,2022015Revenue 2019: $115,154Expenses 2019: $100,465Net Income 2019: $14,6892019Revenue 2020: $99,092Expenses 2020: $109,254Net Income 2020: -$10,1622020Revenue 2021: $140,151Expenses 2021: $137,496Net Income 2021: $2,6552021Revenue 2022: $155,615Expenses 2022: $115,223Net Income 2022: $40,3922022Revenue 2025: $144,802Expenses 2025: $146,815Net Income 2025: -$2,0132025

Highlighted filing

2025

Revenue$144,802
Expenses$146,815
Net Income-$2,013
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$359,150
Liabilities
$116,855
Net assets
$242,295
Revenue
$144,802
Expenses
$146,815
Net income
-$2,013
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.59$1.17$2.42$1.45$1.47$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$1.59$1.61$1.56$1.15$0.40
2021Detailed filing. Detailed filing data is available for this year.$2.46$1.25$1.21$1.40$1.37$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$1.27$1.18$0.99$1.09$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$1.32$1.28$1.15$1.00$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.03$1.83$1.31$1.12$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$0.90$0.92$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.00$1.75$0.72$0.83$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.00$1.86$0.78$0.87$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$154,865
Mission and Program Overview

Mission

RACQUET CLUB SERVICES

Program Services

DescriptionGrantsExpenses
PROVIDE RACQUET COURT SERVICES TO MEMBERS OF THE CLUB. APPROXIMATELY 100 MEMBERS BENEFIT FROM THE PROGRAMS.$0$109,881
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TORREPresident-$2,640-$2,640
PETE HOFFMANVice President-$0--
DAVID MORAYTreasurerPT$0--
KARL ADAMSecretary-$0--
KACEY STEVENSMembership-$0--
Filing and Contact Details

Filer

Filer Name
Smuggler Racquet Club
EIN
23-7189833
Phone
9709253145
Address
PO BOX 8788, ASPEN, CO 81612

Signing Officer

Name
Torre Torre
Title
President
Phone
9709253145
Signed
2026-01-30
Discuss with paid preparer
Yes

Preparer

Firm
Reese Henry & Company Inc
Address
400 E MAIN ST STE 2, ASPEN, CO 81611
Preparer
Mark S Kavasch CPA
Phone
9709253771
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 5,275. Total to form 990-ez, line 14: 70,654.”

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 2,540. Returns and allowances: 0. Less cost of goods sold: 10,063. Gross profit: -7,523. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 10,063. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 10,063.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: rental property. Amount: 11,700.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 3,585. Description: property taxes. Amount: 26,041. Description: professional fees. Amount: 1,148. Description: insurance. Amount: 360. Description: repairs & maintenance. Amount: 226. Description: utilities. Amount: 761. Description: office expense. Amount: 112. Description: supplies. Amount: 299. Description: other expenses. Amount: 38,122.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: insurance. Amount: 4,408. Description: office expenses. Amount: 5,196. Description: payroll taxes. Amount: 3,058. Description: social events. Amount: 3,035. Description: supplies. Amount: 3,662. Description: dues write off. Amount: 7,862. Total to form 990-ez, line 16: 27,221.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 16,477. End of year amount: 3,872.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: refundable initiation fees. Beg. Of year amount: 116,652. End of year amount: 114,652. Description: security deposit held. Beg. Of year amount: 2,014. End of year amount: 2,014. Description: payroll liabilties. Beg. Of year amount: 0. End of year amount: 189.”

Raw XML Appendix141 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHRIS KELLY
IRS990EZ/BooksInCareOfDetail/PhoneNum09709253145
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 8788
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ASPEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081612
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0264087
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0276452
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOfGoodsSoldAmt010063
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2013
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt014635
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0362974
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0359150
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-7523
IRS990EZ/GrossReceiptsAmt0154865
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt02540
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt05275
IRS990EZ/LandAndBuildingsGrp/BOYAmt082410
IRS990EZ/LandAndBuildingsGrp/EOYAmt078826
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0127625
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0244308
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0242295
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0244308
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0242295
IRS990EZ/OccupancyRentUtltsAndMaintAmt070654
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02640
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TORRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PETE HOFFMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID MORAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KARL ADAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KACEY STEVENS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBERSHIP
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationFiled990TInd01
IRS990EZ/OrganizationHadUBIInd01
IRS990EZ/OtherAssetsTotalDetail/BOYAmt016477
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03872
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt027221
IRS990EZ/OtherRevenueTotalAmt011700
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0RACQUET CLUB SERVICES
IRS990EZ/ProgramServiceRevenueAmt07725
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE RACQUET COURT SERVICES TO MEMBERS OF THE CLUB. APPROXIMATELY 100 MEMBERS BENEFIT FROM THE PROGRAMS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0109881
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt034305
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CO
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0118666
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0116855
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0146815
IRS990EZ/TotalProgramServiceExpensesAmt0109881
IRS990EZ/TotalRevenueAmt0144802
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SMUGGLERRACQUETCLUB.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 5,275. TOTAL TO FORM 990-EZ, LINE 14: 70,654.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INCOME: GROSS RECEIPTS: 2,540. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 10,063. GROSS PROFIT: -7,523. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 10,063. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 10,063.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: RENTAL PROPERTY. AMOUNT: 11,700.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: DEPRECIATION. AMOUNT: 3,585. DESCRIPTION: PROPERTY TAXES. AMOUNT: 26,041. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 1,148. DESCRIPTION: INSURANCE. AMOUNT: 360. DESCRIPTION: REPAIRS & MAINTENANCE. AMOUNT: 226. DESCRIPTION: UTILITIES. AMOUNT: 761. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 112. DESCRIPTION: SUPPLIES. AMOUNT: 299. DESCRIPTION: OTHER EXPENSES. AMOUNT: 38,122.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: INSURANCE. AMOUNT: 4,408. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 5,196. DESCRIPTION: PAYROLL TAXES. AMOUNT: 3,058. DESCRIPTION: SOCIAL EVENTS. AMOUNT: 3,035. DESCRIPTION: SUPPLIES. AMOUNT: 3,662. DESCRIPTION: DUES WRITE OFF. AMOUNT: 7,862. TOTAL TO FORM 990-EZ, LINE 16: 27,221.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 16,477. END OF YEAR AMOUNT: 3,872.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: REFUNDABLE INITIATION FEES. BEG. OF YEAR AMOUNT: 116,652. END OF YEAR AMOUNT: 114,652. DESCRIPTION: SECURITY DEPOSIT HELD. BEG. OF YEAR AMOUNT: 2,014. END OF YEAR AMOUNT: 2,014. DESCRIPTION: PAYROLL LIABILTIES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 189.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TORRE TORRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09709253145
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMUGGLER RACQUET CLUB
ReturnHeader/Filer/BusinessNameControlTxt0SMUG
ReturnHeader/Filer/EIN0237189833
ReturnHeader/Filer/PhoneNum09709253145
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8788
ReturnHeader/Filer/USAddress/CityNm0ASPEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081612
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840803727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REESE HENRY & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 E MAIN ST STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASPEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081611
ReturnHeader/PreparerPersonGrp/PhoneNum09709253771
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S KAVASCH CPA
ReturnHeader/ReturnTs02026-02-12T11:29:06-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits