Civic Intelligence

Duquesne Club

EIN 25-0451150 • 501(c)7 • Pittsburgh, PA

Profile

To maintain a private club in the city of pittsburgh that adds to the quality of life of its members, their families and guests, by offering distinctive dining experiences & a variety of enjoyable social events in a sophisticated, yet comfortable environment.

325 Sixth AvenuePittsburgh, PA 15222

www.duquesne.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.44x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

1.19x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2025

Net Margin

46th percentile

4.8%

Higher net margin than 46% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$480,183

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)7 • $25M-$50M nonprofits • Source year 2025

Asset Growth

25th percentile

0.6%

Faster asset growth than 25% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

4.1%

Faster revenue growth than 35% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$33,539,399

Up $194,242 (+0.6%) from 2024

Liabilities

Down

$14,660,845

Down $32,698 (-0.2%) from 2024

Net Assets

Up

$18,878,554

Up $226,940 (+1.2%) from 2024

Revenue

Up

$12,358,558

Up $490,665 (+4.1%) from 2024

Expenses

Up

$11,762,437

Up $465,554 (+4.1%) from 2024

Net Income

Up

$596,121

Up $25,111 (+4.4%) from 2024

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $32,266,376Liabilities 2011: $13,399,009Net Assets 2011: $18,867,3672011Assets 2012: $31,725,703Liabilities 2012: $15,052,564Net Assets 2012: $16,673,1392012Assets 2013: $31,213,195Liabilities 2013: $15,626,924Net Assets 2013: $15,586,2712013Assets 2014: $30,998,888Liabilities 2014: $13,475,102Net Assets 2014: $17,523,7862014Assets 2015: $30,846,288Liabilities 2015: $15,163,268Net Assets 2015: $15,683,0202015Assets 2016: $30,533,714Liabilities 2016: $15,182,111Net Assets 2016: $15,351,6032016Assets 2017: $36,843,582Liabilities 2017: $20,554,051Net Assets 2017: $16,289,5312017Assets 2018: $35,814,497Liabilities 2018: $19,682,557Net Assets 2018: $16,131,9402018Assets 2019: $35,206,173Liabilities 2019: $19,715,425Net Assets 2019: $15,490,7482019Assets 2020: $32,760,931Liabilities 2020: $21,379,658Net Assets 2020: $11,381,2732020Assets 2021: $30,382,833Liabilities 2021: $16,934,365Net Assets 2021: $13,448,4682021Assets 2022: $30,792,617Liabilities 2022: $16,444,133Net Assets 2022: $14,348,4842022Assets 2023: $33,957,025Liabilities 2023: $16,517,024Net Assets 2023: $17,440,0012023Assets 2024: $33,345,157Liabilities 2024: $14,693,543Net Assets 2024: $18,651,6142024Assets 2025: $33,539,399Liabilities 2025: $14,660,845Net Assets 2025: $18,878,5542025

Highlighted filing

2025

Assets$33,539,399
Liabilities$14,660,845
Net Assets$18,878,554

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,161,1292011Expenses 2012: $8,355,8762012Expenses 2013: $8,656,6742013Revenue 2014: $9,009,815Expenses 2014: $8,990,664Net Income 2014: $19,1512014Revenue 2015: $9,251,615Expenses 2015: $9,526,441Net Income 2015: -$274,8262015Revenue 2016: $8,945,588Expenses 2016: $9,071,340Net Income 2016: -$125,7522016Revenue 2017: $9,241,202Expenses 2017: $9,522,977Net Income 2017: -$281,7752017Revenue 2018: $9,662,863Expenses 2018: $10,319,737Net Income 2018: -$656,8742018Revenue 2019: $10,495,038Expenses 2019: $10,471,515Net Income 2019: $23,5232019Revenue 2020: $10,049,796Expenses 2020: $10,512,133Net Income 2020: -$462,3372020Revenue 2021: $7,309,691Expenses 2021: $8,983,764Net Income 2021: -$1,674,0732021Revenue 2022: $9,610,299Expenses 2022: $9,666,820Net Income 2022: -$56,5212022Revenue 2023: $12,906,537Expenses 2023: $10,663,805Net Income 2023: $2,242,7322023Revenue 2024: $11,867,893Expenses 2024: $11,296,883Net Income 2024: $571,0102024Revenue 2025: $12,358,558Expenses 2025: $11,762,437Net Income 2025: $596,1212025

Highlighted filing

2025

Revenue$12,358,558
Expenses$11,762,437
Net Income$596,121

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.5$14.7$18.9$12.4$11.8$0.60
2024Detailed filing. Detailed filing data is available for this year.$33.3$14.7$18.7$11.9$11.3$0.57
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.0$16.5$17.4$12.9$10.7$2.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.8$16.4$14.3$9.61$9.67$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.4$16.9$13.4$7.31$8.98$1.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.8$21.4$11.4$10.0$10.5$0.46
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.2$19.7$15.5$10.5$10.5$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.8$19.7$16.1$9.66$10.3$0.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.8$20.6$16.3$9.24$9.52$0.28
2016Detailed filing. Detailed filing data is available for this year.$30.5$15.2$15.4$8.95$9.07$0.13
2015Detailed filing. Detailed filing data is available for this year.$30.8$15.2$15.7$9.25$9.53$0.27
2014Detailed filing. Detailed filing data is available for this year.$31.0$13.5$17.5$9.01$8.99$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.2$15.6$15.6$8.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.7$15.1$16.7$8.36
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.3$13.4$18.9$8.16
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2024 below.

Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 4, 2026
Return Version
2023v6.0
Gross Receipts
$22,361,474
Mission and Program Overview

Mission

To maintain a private club in the city of pittsburgh that adds to the quality of life of its members, their families and guests, by offering distinctive dining experiences & a variety of enjoyable social events in a sophisticated, yet comfortable environment.

A private club in pittsburgh that adds to the quality of life of its members and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,444,391$22,881,381▲ $436,990
Accounts Receivable$3,703,597$4,006,878▲ $303,281
Inventories for Sale or Use$1,554,526$1,474,048▼ $80,478
Cash and Non-Interest-Bearing Accounts$1,383,447$1,159,819▼ $223,628
Pledges and Grants Receivable$2,038,762$886,338▼ $1,152,424
Prepaid Expenses and Deferred Charges$690,256$630,775▼ $59,481
Total Assets$33,957,025$33,345,157▼ $611,868
Other Assets Total$2,142,046$2,305,918▲ $163,872
Liabilities
Other Liabilities$7,456,952$6,178,800▼ $1,278,152
Mortgage Notes Payable Secured by Investment Property$4,662,000$4,329,000▼ $333,000
Deferred Revenue$2,737,061$2,962,601▲ $225,540
Accounts Payable and Accrued Expenses$1,661,011$1,223,142▼ $437,869
Total Liabilities$16,517,024$14,693,543▼ $1,823,481
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,441,826$18,365,420▲ $923,594
Net Assets With Donor Restrictions$-1,825$286,194▲ $288,019
Total Net Assets Fund Balance$17,440,001$18,651,614▲ $1,211,613
Total Liabilities and Net Assets / Fund Balance$33,957,025$33,345,157▼ $611,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,043,660$21,643,455$37,687,115
Equipment$3,302,998$23,413,631$26,716,629
Leasehold Improvements$276,659$5,694,178$5,970,837
Other Land Buildings$2,106,614$160,289$2,266,903
Land$1,151,450-$1,151,450
Other Assets Org$1,013,675--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott F NeillSecretary & General ManagerFT$388,091$96,676$484,767
Michael R CaudillExecutive ChefFT$184,787$8,165$192,952
SHAWN M O'NEILDirector of MaintenanceFT$105,976$30,123$136,099
Michael P ZimmermanDirector F&bFT$115,788$14,828$130,616
Dana KotwicaDirector of CateringFT$108,895$21,199$130,094
Jody KundratDirector of HousekeepingFT$104,221$23,424$127,645
Frank J NestlerCFO/asst Treasurer (until Aug. 2023)FT$112,758$8,921$121,679
Jeff GilmoreCFO/treasurerFT$19,665-$19,665
Revenue and Support

Revenue Composition

Contributions and Grants
$225,569
Program Service Revenue
$10,622,133
Investment Income
$24,487
Other Revenue
$995,704
All Other Contributions
$225,569
Change in Net Assets
$571,010

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,867,893
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$640,603
Total Revenue per Audited Statements
$12,508,496
Total Revenue per Form 990
$11,867,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,750,654
Salaries, Compensation, and Employee Benefits$5,546,229
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$2,098,106-$2,098,106
Depreciation Depletion-$1,748,622-$1,748,622
Occupancy-$1,742,056-$1,742,056
Other Employee Benefits-$1,269,222-$1,269,222
Payroll Taxes-$837,761-$837,761
Current Officers, Directors, Trustees, and Key Employees-$778,100-$778,100
Pension Plan Contributions-$563,040-$563,040
Office Expenses-$385,541-$385,541
All Other Expenses-$229,210-$229,210
Fees for Services Other-$216,162-$216,162
Insurance-$207,008-$207,008
Interest-$157,928-$157,928
Information Technology-$110,834-$110,834
Other Expenses-$102,116-$102,116
Fees for Services Legal-$77,710-$77,710
Fees for Services Accounting-$54,455-$54,455
Travel-$18,035-$18,035
Total Functional Expenses$0$11,296,883$0$11,296,883

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,296,883
Total Expenses per Audited Statements$11,296,883
Total Expenses per Form 990$11,296,883
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Accrued Pension and Postretirement Benefits$5,457,763
Operating Lease Obligations$575,818
Other Current Liabilities$145,219
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

There are approximately 2,500 members, none of which have equity ownership.

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

The nomination of board members is voted and approved by members at the annual meeting.

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

All by-law changes are voted on by the membership at the annual meeting.

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

The form 990 is presented to the board of directors for review and approval prior to it being filed with the irs.

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

Officers, directors, and key employees are required to sign a disclosure annually regarding any conflict of interests that may exist. The policy is monitored by the general manager. Officers and directors are required to recuse themselves from discussions and voting on issues in which they may have a conflict of interest.

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

The board of directors reviews and approves the annual salary and bonuses and proposed increases of the general manager.

Form 990, Part VI, Section C, Line 19

This organization makes all form 990's, 990t's and other governing documents and policies available upon request.

Form 990, Part VIII, Line 3 and 11A

Form 990, part viii, line 3 was amended to properly present unrelated business investment income which resulted in a corresponding change to line 11a. In addition, the unrealted business investment income has been properly reported on 990-t schedule a.

Filing and Contact Details

Filer

Filer Name
Duquesne Club
EIN
25-0451150
Phone
4123911500
Address
325 SIXTH AVENUE, PITTSBURGH, PA 15222

Signing Officer

Name
Scott F Neill
Title
Secretary & General Manager
Phone
4123911500
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey D Gilmore CPA
Formed
1881
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
403
Volunteers
15

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
20 STANWIX STREET, PITTSBURGH, PA 15222
Preparer
Jeffrey J Spengler
Phone
4126976400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Net change in pension and postretirement benefit costs 561,120. Net change in fmv of interest rate swap agreement 79,483.

Form 990, Part XI, Page 11, Question 2C

The finance committee assumes the responsibility for the oversight of the audit, review, or compilation of financial statements and selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

The duquesne club is a tax-exempt organization under section 501(c)(7) of the internal revenue code (irc) and pays income taxes as a result of its investment activities in accordance with section 512(a)(3) of the irc and such amounts are not considered significant. The duquesne club charitable foundation is a tax-exempt organization under section 501(c)(3) of the irc. Tax expense principally consists of real estate and employment taxes. The club accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the uncertainty occurs if the recognition threshold is met. Management has determined there were no uncertainties that met the recognition threshold.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Net change in fmv of interest rate swap agreement 79,483. Net change in pension and postretirement benefit costs 561,120.

Raw XML AppendixShowing 400 of 641 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsReceivableGrp/EOYAmt04006878
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0A PRIVATE CLUB IN PITTSBURGH THAT ADDS TO THE QUALITY OF LIFE OF ITS MEMBERS AND GUESTS.
IRS990/AllOtherContributionsAmt0225569
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IRS990/AllOtherExpensesGrp/TotalAmt0229210
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IRS990/BooksInCareOfDetail/PhoneNum04123911500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0325 SIXTH AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
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IRS990/Desc0PROVIDES NON-PROFIT RECREATIONAL, FOOD & BEVERAGE SERVICES, GUESTROOMS AND OTHER SOCIAL BENEFITS/SERVICES TO THE CLUB'S MEMBERS, WHO INDIVIDUALLY DO NOT SHARE IN ANY NET EARNINGS FROM THE OPERATION OF THE CLUB.
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IRS990/Form990PartVIISectionAGrp/PersonNm1NISHAN J VARTANIAN
IRS990/Form990PartVIISectionAGrp/PersonNm2LEROY M BALL JR
IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES J MCQUADE
IRS990/Form990PartVIISectionAGrp/PersonNm4JASON E HAZLEWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm5LEON A HOFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN E MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm7TACY M BYHAM
IRS990/Form990PartVIISectionAGrp/PersonNm8WILLIAM E HUNT
IRS990/Form990PartVIISectionAGrp/PersonNm9DANIEL A ONORATO
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IRS990/Form990PartVIISectionAGrp/PersonNm11BROOKE T ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm12KENNETH G GORMLEY
IRS990/Form990PartVIISectionAGrp/PersonNm13DIONE L GRASWICK
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IRS990/Form990PartVIISectionAGrp/PersonNm16FRANK J NESTLER
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IRS990/Form990PartVIISectionAGrp/PersonNm19MICHAEL P ZIMMERMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VP
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15SECRETARY & GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt16CFO/ASST TREASURER (UNTIL AUG. 2023)
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IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR F&B
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR OF HOUSEKEEPING
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF CATERING
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF MAINTENANCE
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IRS990/MissionDesc0TO MAINTAIN A PRIVATE CLUB IN THE CITY OF PITTSBURGH THAT ADDS TO THE QUALITY OF LIFE OF ITS MEMBERS, THEIR FAMILIES AND GUESTS, BY OFFERING DISTINCTIVE DINING EXPERIENCES & A VARIETY OF ENJOYABLE SOCIAL EVENTS IN A SOPHISTICATED, YET COMFORTABLE ENVIRONMENT.
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