Civic Intelligence

Open Squash Inc.

990 • Fiscal year 2020 • EIN 45-5149499

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 13, 2021

25W 39th StNew York, NY 10018

(212) 790-5700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.88x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.87x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

88th percentile

44%

Higher net margin than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

65th percentile

14%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

99th percentile

1281%

Faster revenue growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$4,385,862

Up $536,333 (+14%) from 2019

Net Assets

Up

$511,356

Up $1,958,390 (+135%) from 2019

Liabilities

Down

$3,874,506

Down $1,422,057 (-27%) from 2019

Revenue

Up

$4,431,327

Up $4,110,337 (+1281%) from 2019

Expenses

Up

$2,472,937

Up $1,051,505 (+74%) from 2019

Net Income

Up

$1,958,390

Up $3,058,832 (+278%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0-$20MAssets 2017: $47,449Liabilities 2017: $55,474Net Assets 2017: -$8,0252017Assets 2018: $1,364,427Liabilities 2018: $1,719,115Net Assets 2018: -$354,6882018Assets 2019: $3,849,529Liabilities 2019: $5,296,563Net Assets 2019: -$1,447,0342019Assets 2020: $4,385,862Liabilities 2020: $3,874,506Net Assets 2020: $511,3562020Assets 2022: $9,711,608Liabilities 2022: $10,169,585Net Assets 2022: -$457,9772022Assets 2024: $36,307,763Liabilities 2024: $43,410,116Net Assets 2024: -$7,102,3532024

Highlighted filing

2020

Assets$4,385,862
Liabilities$3,874,506
Net Assets$511,356

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $150Expenses 2017: $15,522Net Income 2017: -$15,3722017Revenue 2018: $138,574Expenses 2018: $485,237Net Income 2018: -$346,6632018Revenue 2019: $320,990Expenses 2019: $1,421,432Net Income 2019: -$1,100,4422019Revenue 2020: $4,431,327Expenses 2020: $2,472,937Net Income 2020: $1,958,3902020Revenue 2022: $2,468,615Expenses 2022: $3,096,853Net Income 2022: -$628,2382022Revenue 2024: $6,343,732Expenses 2024: $5,679,730Net Income 2024: $664,0022024

Highlighted filing

2020

Revenue$4,431,327
Expenses$2,472,937
Net Income$1,958,390
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 13, 2021
Return Version
2020v4.1
Gross Receipts
$4,431,327
Mission and Program Overview

Mission

Organization's primary purpose is to make squash more accessible to the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,745,440$3,101,878▲ $356,438
Loans From Officers Directors$4,340,455$2,502,589▼ $1,837,866
Savings and Temporary Cash Investments$1,003,245$999,983▼ $3,262
Cash and Non-Interest-Bearing Accounts$74,799$260,269▲ $185,470
Prepaid Expenses and Deferred Charges$16,377$0▼ $16,377
Accounts Receivable$4,668$1,290▼ $3,378
Total Assets$3,849,529$4,385,862▲ $536,333
Other Assets Total$5,000$22,442▲ $17,442
Liabilities
Deferred Revenue$225,161$1,227,938▲ $1,002,777
Other Liabilities$0$85,982▲ $85,982
Accounts Payable and Accrued Expenses$730,947$57,997▼ $672,950
Total Liabilities$5,296,563$3,874,506▼ $1,422,057
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,447,034$511,356▲ $1,958,390
Total Net Assets Fund Balance$-1,447,034$511,356▲ $1,958,390
Total Liabilities and Net Assets / Fund Balance$3,849,529$4,385,862▲ $536,333

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$3,011,821$250,593$3,262,414
Other Land Buildings$90,057$45,028$135,085
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cleve Miller From May 2020Director of OperationsFT$76,981$7,904$84,885

Board Members and Trustees

NameTitle
David EllenBoard Chair
James GreenPres, Treas, Sec & Exec, D
David Puchkoff to Nov 20VP & Head of Real Estate
Revenue and Support

Revenue Composition

Contributions and Grants
$4,106,086
Program Service Revenue
$324,947
Investment Income
$294
Other Revenue
$0
All Other Contributions
$3,607,207
Change in Net Assets
$1,958,390

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,431,327
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,431,327
Total Revenue per Form 990
$4,431,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,139,301
Salaries, Compensation, and Employee Benefits$333,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$917,527--$917,527
Fees for Services Legal-$323,456-$323,456
Depreciation Depletion-$295,621-$295,621
Other Salaries and Wages-$288,870-$288,870
Interest$229,241--$229,241
Fees for Services Other-$148,901-$148,901
Office Expenses-$61,771-$61,771
Insurance-$60,694-$60,694
Fees for Services Accounting-$32,020-$32,020
Advertising-$29,788-$29,788
Information Technology-$27,824-$27,824
Other Employee Benefits-$23,894-$23,894
Payroll Taxes-$20,872-$20,872
Other Expenses-$6,740-$6,740
Travel-$5,718-$5,718
Total Functional Expenses$1,146,768$1,326,169$0$2,472,937

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,472,937
Total Expenses per Audited Statements$2,472,937
Total Expenses per Form 990$2,472,937
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
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$4,340,455$2,502,589▼ $1,837,866
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$85,982
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 4

In may 2020, the by- laws were amended to remove the debt provision. David ellen will remain the sole member upon satisfaction of the debt.

Form 990, Part VI, Section A, Line 6

Per by-laws adopted in 2016 - the corporation shall have as its sole member, david ellen (or heirs). If and when the corporation has paid off in full, including any accrued interest, any and all outstanding indebtedness to david ellen (or heirs), the sole member shall add the then-current directors as additional members. Effective may 2020, the by-laws were amended to state that david ellen will continue as the sole member even after the debt is satisfied.

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

DAVID ELLEN

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

Same as explanation to line 6 and 7a above.

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

There is no committee with authority to act on behalf of the governing body.

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

The 990 is distributed to all board members for review and comments prior to filing with the irs.

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

Each director, officer and senior staff member has three core obligations: a duty of care, a duty of loyalty and a duty of compliance with law and policies. Any time the organization seeks to transact business with a related person where the officer, director, or senior staff member has a way to financially gain personally from the arrangement, the director, officer, senior staff member must disclose in writing the situation to the president and secretary and thereafter recuse himself or herself form all deliberations and decisions regarding the arrangement (except to provide information and answer questions upon request). Further, the non-conflicted decision makers should not enter into any such arrangement that are more favorable to the individual compared to arrangements that would be available with respect to similarly-situated, unaffiliated third parties.

Form 990, Part VI, Section C, Line 18

The form 1023 and annual forms 990 are available for public inspection on publicly accessible databases maintained by various sources, including ny attorney general's website. These documents may also be requested directly from the organization provided reasonable time is given to fullfill the request for information.

Form 990, Part VI, Section C, Line 19

These documents may be requested directly from the organization provided reasonable time is given to fulfill the request for information.

Filing and Contact Details

Filer

Filer Name
The Squash Center Inc
EIN
45-5149499
Phone
2127905700
Address
25W 39TH ST, NEW YORK, NY 10018

Signing Officer

Name
James Green
Title
Pres, Treas, Sec & Exec. Director
Phone
2127905700
Signed
2021-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Green
Formed
2012
Legal Domicile
De
Voting Board Members
4
Independent Board Members
2
Employees
10
Volunteers
20

Preparer

Firm
Marcum Llp
Address
555 LONG WHARF DRIVE, NEW HAVEN, CT 06511
Preparer
Mary Antonetti
Phone
2037819600
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board meets regularly to discuss all matters including all financial and audit matters.

Financial Statement Notes

PART X, LINE 2:

Below is an excerpt from footnote 2 of the reviewed financial statements for the squash center, inc. The center is a not-for-profit organization as described in section 501(c)(3) of the internal revenue code (the code) and a public charity under 509(a)(2) of the code. The center is exempt from federal income taxes on related income pursuant to the code. Management has analyzed the tax positions taken and has concluded that as of december 31, 2020 and 2019, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The center is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

Raw XML AppendixShowing 400 of 431 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0730947
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt057997
IRS990/AccountsReceivableGrp/BOYAmt04668
IRS990/AccountsReceivableGrp/EOYAmt01290
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt029788
IRS990/AdvertisingGrp/TotalAmt029788
IRS990/AllOtherContributionsAmt03607207
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TERENCE TALERMAN
IRS990/BooksInCareOfDetail/PhoneNum03478846868
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016 SUNSET TERR
IRS990/BooksInCareOfDetail/USAddress/CityNm0MAPLEWOOD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd007040
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt074799
IRS990/CashNonInterestBearingGrp/EOYAmt0260269
IRS990/ChangeToOrgDocumentsInd01
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04106086
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0294
IRS990/CYOtherExpensesAmt02139301
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0324947
IRS990/CYRevenuesLessExpensesAmt01958390
IRS990/CYSalariesCompEmpBnftPaidAmt0333636
IRS990/CYTotalExpensesAmt02472937
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04431327
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0225161
IRS990/DeferredRevenueGrp/EOYAmt01227938
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0295621
IRS990/DepreciationDepletionGrp/TotalAmt0295621
IRS990/Desc0ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC. DUE TO THE INTERNATIONAL COVID-19 PANDEMIC, THE ABILITY TO CONDUCT OUR ACTIVITIES HAS BEEN LIMITED.THE SAFETY OF OUR EMPLOYEES, MEMBERS AND ATHELETES IS VERY IMPORTANT TO US. WE WILL CONTINUE TO EXPAND OUR ACTIVITIES KEEPING SAFETY CONCERNS AT THE FOREFRONT.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01146768
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt032020
IRS990/FeesForServicesAccountingGrp/TotalAmt032020
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0323456
IRS990/FeesForServicesLegalGrp/TotalAmt0323456
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0148901
IRS990/FeesForServicesOtherGrp/TotalAmt0148901
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt37904
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID ELLEN
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES GREEN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID PUCHKOFF TO NOV 20
IRS990/Form990PartVIISectionAGrp/PersonNm3CLEVE MILLER FROM MAY 2020
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt376981
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRES, TREAS, SEC & EXEC, D
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP & HEAD OF REAL ESTATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR OF OPERATIONS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02012
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04431327
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt027824
IRS990/InformationTechnologyGrp/TotalAmt027824
IRS990/InsuranceGrp/ManagementAndGeneralAmt060694
IRS990/InsuranceGrp/TotalAmt060694
IRS990/InterestGrp/ProgramServicesAmt0229241
IRS990/InterestGrp/TotalAmt0229241
IRS990/InvestmentIncomeGrp/ExclusionAmt0294
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0294
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0295621
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02745440
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03101878
IRS990/LandBldgEquipCostOrOtherBssAmt03397499
IRS990/LegalDomicileStateCd0DE
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt04340455
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt02502589
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0498879
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC. (SEE SCHEDULE O)THE SQUASH CENTER, INC.'S PURPOSE:(A) TO PROMOTE AND GROW THE SPORT OF SQUASH LOCALLY, NATIONALLY AND INTERNATIONALLY AND TO DO SO ON A BROAD BASIS EXPOSING NEW COMMUNITIES TO THE SPORT WHEREVER POSSIBLE (INCLUDING MID AND LOW- INCOME COMMUNITIES);(B) TO OWN OR LEASE A SQUASH FACILITY AND OPERATE OR HOST AT THE FACILITY A WIDE VARIETY OF YOUTH AND ADULT PROGRAMS AND EDUCATIONAL AND COMPETITIVE ACTIVITIES (RANGING FROM NOVICE TO ELITE) INCLUDING LESSONS AND CLINICS, DEVELOPMENT ACADEMIES, CAMPS, AND TOURNAMENTS;TO EMPOWER URBAN YOUTH BY OPERATING AN EDUCATIONAL SQUASH PROGRAM FOR YOUTH FROM LOW INCOME AND DISADVANTAGED COMMUNITIES AND COLLABORATE WITH SIMILAR ESTABLISHED PROGRAMS;(D) TO HOST NATIONAL AND INTERNATIONAL AMATEUR COMPETITIONS AND TO TRAIN SQUASH ATHLETES FOR SUCHCOMPETITIONS;(E) TO PROMOTE THE PHYSICAL HEALTH AND WELL-BEING OF THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1447034
IRS990/NetAssetsOrFundBalancesEOYAmt0511356
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-1447034
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0511356
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0917527
IRS990/OccupancyGrp/TotalAmt0917527
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt061771
IRS990/OfficeExpensesGrp/TotalAmt061771
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05000
IRS990/OtherAssetsTotalGrp/EOYAmt022442
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023894
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023894
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06740
IRS990/OtherExpensesGrp/TotalAmt06740
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt085982
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0288870
IRS990/OtherSalariesAndWagesGrp/TotalAmt0288870
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020872
IRS990/PayrollTaxesGrp/TotalAmt020872
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016377
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JAMES GREEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611620
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc1COURT RENTAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0316509
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18438
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0316509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18438
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0213218
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04726
IRS990/PYOtherExpensesAmt01349180
IRS990/PYOtherRevenueAmt057000
IRS990/PYProgramServiceRevenueAmt046046
IRS990/PYRevenuesLessExpensesAmt0-1100442
IRS990/PYSalariesCompEmpBnftPaidAmt072252
IRS990/PYTotalExpensesAmt01421432
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0320990
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01958390
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0324947
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01003245
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0999983
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt03377966
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0234216
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0137318
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt03749500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04106086
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0270218
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0137318
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt014020
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04527792
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0294
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04726
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01256
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06276
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0324947
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt046046
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0370993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04726
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01256
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06276
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.01260
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.23430
IRS990ScheduleA/PublicSupportPY509Pct00.86770
IRS990ScheduleA/PublicSupportTotal509Amt01149285
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt03377966
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0234216
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0137318
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03749500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04431033
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0316264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0137318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt014020
IRS990ScheduleA/Total509Grp/TotalAmt04898785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04431327
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0320990
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0138574
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt014020
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04905061
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02472937
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03011821
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0250593
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03262414
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt090057
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045028
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0135085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt085982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04431327
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BELOW IS AN EXCERPT FROM FOOTNOTE 2 OF THE REVIEWED FINANCIAL STATEMENTS FOR THE SQUASH CENTER, INC. THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND A PUBLIC CHARITY UNDER 509(A)(2) OF THE CODE. THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO THE CODE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03101878
IRS990ScheduleD/TotalExpensesPerForm990Amt02472937
IRS990ScheduleD/TotalLiabilityAmt085982
IRS990ScheduleD/TotalRevenuePerForm990Amt04431327
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04431327
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02472937
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02502589
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0SEE SUPPLEMENTAL INFORMATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt04000000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID ELLEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD CHAIR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(C) PURPOSE OF LOAN: TO PROVIDE INITIAL CAPITAL TO SECURE THE BUILDING LEASE AND TO PROVIDE THE CAPITAL FOR THE CONSTRUCTION OF THE FACILITY. ALSO, THE LOAN HELPED FUND EARLY OPERATING LOSSES.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS:
IRS990ScheduleL/TotalBalanceDueAmt02502589
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN MAY 2020, THE BY- LAWS WERE AMENDED TO REMOVE THE DEBT PROVISION. DAVID ELLEN WILL REMAIN THE SOLE MEMBER UPON SATISFACTION OF THE DEBT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PER BY-LAWS ADOPTED IN 2016 - THE CORPORATION SHALL HAVE AS ITS SOLE MEMBER, DAVID ELLEN (OR HEIRS). IF AND WHEN THE CORPORATION HAS PAID OFF IN FULL, INCLUDING ANY ACCRUED INTEREST, ANY AND ALL OUTSTANDING INDEBTEDNESS TO DAVID ELLEN (OR HEIRS), THE SOLE MEMBER SHALL ADD THE THEN-CURRENT DIRECTORS AS ADDITIONAL MEMBERS. EFFECTIVE MAY 2020, THE BY-LAWS WERE AMENDED TO STATE THAT DAVID ELLEN WILL CONTINUE AS THE SOLE MEMBER EVEN AFTER THE DEBT IS SATISFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DAVID ELLEN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SAME AS EXPLANATION TO LINE 6 AND 7A ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EACH DIRECTOR, OFFICER AND SENIOR STAFF MEMBER HAS THREE CORE OBLIGATIONS: A DUTY OF CARE, A DUTY OF LOYALTY AND A DUTY OF COMPLIANCE WITH LAW AND POLICIES. ANY TIME THE ORGANIZATION SEEKS TO TRANSACT BUSINESS WITH A RELATED PERSON WHERE THE OFFICER, DIRECTOR, OR SENIOR STAFF MEMBER HAS A WAY TO FINANCIALLY GAIN PERSONALLY FROM THE ARRANGEMENT, THE DIRECTOR, OFFICER, SENIOR STAFF MEMBER MUST DISCLOSE IN WRITING THE SITUATION TO THE PRESIDENT AND SECRETARY AND THEREAFTER RECUSE HIMSELF OR HERSELF FORM ALL DELIBERATIONS AND DECISIONS REGARDING THE ARRANGEMENT (EXCEPT TO PROVIDE INFORMATION AND ANSWER QUESTIONS UPON REQUEST). FURTHER, THE NON-CONFLICTED DECISION MAKERS SHOULD NOT ENTER INTO ANY SUCH ARRANGEMENT THAT ARE MORE FAVORABLE TO THE INDIVIDUAL COMPARED TO ARRANGEMENTS THAT WOULD BE AVAILABLE WITH RESPECT TO SIMILARLY-SITUATED, UNAFFILIATED THIRD PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FORM 1023 AND ANNUAL FORMS 990 ARE AVAILABLE FOR PUBLIC INSPECTION ON PUBLICLY ACCESSIBLE DATABASES MAINTAINED BY VARIOUS SOURCES, INCLUDING NY ATTORNEY GENERAL'S WEBSITE. THESE DOCUMENTS MAY ALSO BE REQUESTED DIRECTLY FROM THE ORGANIZATION PROVIDED REASONABLE TIME IS GIVEN TO FULLFILL THE REQUEST FOR INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THESE DOCUMENTS MAY BE REQUESTED DIRECTLY FROM THE ORGANIZATION PROVIDED REASONABLE TIME IS GIVEN TO FULFILL THE REQUEST FOR INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE BOARD MEETS REGULARLY TO DISCUSS ALL MATTERS INCLUDING ALL FINANCIAL AND AUDIT MATTERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03849529
IRS990/TotalAssetsEOYAmt04385862
IRS990/TotalAssetsGrp/BOYAmt03849529
IRS990/TotalAssetsGrp/EOYAmt04385862
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04106086
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01326169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01146768
IRS990/TotalFunctionalExpensesGrp/TotalAmt02472937
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05296563
IRS990/TotalLiabilitiesEOYAmt03874506
IRS990/TotalLiabilitiesGrp/BOYAmt05296563
IRS990/TotalLiabilitiesGrp/EOYAmt03874506
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1447034
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0511356
IRS990/TotalOtherCompensationAmt07904
IRS990/TotalProgramServiceExpensesAmt01146768
IRS990/TotalProgramServiceRevenueAmt0324947
IRS990/TotalReportableCompFromOrgAmt076981
IRS990/TotalRevenueGrp/ExclusionAmt0294
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0324947
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04431327
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03849529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04385862
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt05718
IRS990/TravelGrp/TotalAmt05718
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025W 39TH ST
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010018
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.THESQUASHCENTER.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings