Civic Intelligence

Rolling Hills Swim & Tennis Club

EIN 34-0921040 • 501(c)7 • Fairfield, OH

Profile

To provide swimming and tennis recreation during spring and summer months for approximately 275 member families.

PO Box 18717Fairfield, OH 45018-0717

www.rhstc.com

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.66x

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

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.36x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

6.6%

Faster revenue growth than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$106,165

Down $39,255 (-27%) from 2023

Liabilities

Down

$70,390

Down $35,008 (-33%) from 2023

Net Assets

Down

$35,775

Down $4,247 (-11%) from 2023

Revenue

Up

$197,400

Up $12,291 (+6.6%) from 2023

Expenses

Up

$219,647

Up $53,273 (+32%) from 2023

Net Income

Down

-$22,247

Down $40,982 (-219%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2019: $91,039Liabilities 2019: $74,532Net Assets 2019: $16,5072019Assets 2021: $115,974Liabilities 2021: $112,709Net Assets 2021: $3,2652021Assets 2022: $130,429Liabilities 2022: $109,142Net Assets 2022: $21,2872022Assets 2023: $145,420Liabilities 2023: $105,398Net Assets 2023: $40,0222023Assets 2024: $106,165Liabilities 2024: $70,390Net Assets 2024: $35,7752024

Highlighted filing

2024

Assets$106,165
Liabilities$70,390
Net Assets$35,775

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2019: $161,686Expenses 2019: $151,815Net Income 2019: $9,8712019Revenue 2021: $242,413Expenses 2021: $200,324Net Income 2021: $42,0892021Revenue 2022: $186,588Expenses 2022: $168,566Net Income 2022: $18,0222022Revenue 2023: $185,109Expenses 2023: $166,374Net Income 2023: $18,7352023Revenue 2024: $197,400Expenses 2024: $219,647Net Income 2024: -$22,2472024

Highlighted filing

2024

Revenue$197,400
Expenses$219,647
Net Income-$22,247

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 25, 2025
Return Version
2023v6.0
Gross Receipts
$197,400
Mission and Program Overview

Mission

To provide swimming and tennis recreation during spring and summer months for approximately 275 member families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$68,479$68,479→ $0
Cash and Non-Interest-Bearing Accounts$76,941$37,686▼ $39,255
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$145,420$106,165▼ $39,255
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$105,398$70,390▼ $35,008
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$105,398$70,390▼ $35,008
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$18,000▲ $18,000
Net Assets Without Donor Restrictions$40,022$17,775▼ $22,247
Total Net Assets Fund Balance$40,022$35,775▼ $4,247
Total Liabilities and Net Assets / Fund Balance$145,420$106,165▼ $39,255

Asset Categories

AssetBook ValueDepreciationBasis
Land$68,479-$68,479
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim MeyersPresident
Nick EngleVice-President
Tom WalkerSecretary - Acting
Brian SchusterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100,321
Program Service Revenue
$31,738
Investment Income
$9
Other Revenue
$65,332
All Other Contributions
$0
Change in Net Assets
$-22,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$142,037
Salaries, Compensation, and Employee Benefits$77,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,097$0$0$64,097
Occupancy$52,076$0$0$52,076
Payroll Taxes$13,513$0$0$13,513
Insurance$7,603$2,534$0$10,137
Other Expenses$7,700$0$0$7,700
Interest$3,910$0$0$3,910
Office Expenses$1,068$0$0$1,068
Total Functional Expenses$198,651$2,996$0$219,647
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Secured Mortgage$70,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

Organizations process to review form 990 no review will be conducted.

Part VI, Line 19

Governing documents disclosure explaination no documents available to the public

Filing and Contact Details

Filer

Filer Name
Rolling Hills Swim & Tennis Club Inc
EIN
34-0921040
In Care Of
% Brian Schuster
Phone
5134548443
Address
PO Box 18717, Fairfield, OH 45018-0717

Signing Officer

Name
Brian Schuster
Title
Treasurer
Signed
2025-02-25

Organization Details

Principal Officer
Brian Schuster
Formed
1964
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
42
Volunteers
0
Supplemental Narrative

Additional Explanations

Part III Line 4

| Explanation:| FORM 990 PART III LINE 4D - ALL OTHER ACCOMPLISHMENTS OPERATION EXPENSES

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IRS990/OtherExpensesGrp/Desc0SWIM TEAM
IRS990/OtherExpensesGrp/Desc1CONCESSIONS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3POOL CHEMICALS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2462
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt030959
IRS990/OtherExpensesGrp/ProgramServicesAmt112408
IRS990/OtherExpensesGrp/ProgramServicesAmt25317
IRS990/OtherExpensesGrp/ProgramServicesAmt37700
IRS990/OtherExpensesGrp/TotalAmt048959
IRS990/OtherExpensesGrp/TotalAmt112408
IRS990/OtherExpensesGrp/TotalAmt25779
IRS990/OtherExpensesGrp/TotalAmt37700
IRS990/OtherLiabilitiesGrp/BOYAmt0105398
IRS990/OtherLiabilitiesGrp/EOYAmt070390
IRS990/OtherRevenueMiscGrp/Desc0Other Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt065332
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065332
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt065332
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt064097
IRS990/OtherSalariesAndWagesGrp/TotalAmt064097
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt013513
IRS990/PayrollTaxesGrp/TotalAmt013513
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Brian Schuster
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Swim Team
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031738
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031738
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0N A
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0N A
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00

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