Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.05x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 6.9% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Up$5,357,253
Up $971,391 (+22%) from 2020
Net Assets
Down-$261,654
Down $773,010 (-151%) from 2020
Liabilities
Up$5,618,907
Up $1,744,401 (+45%) from 2020
Revenue And Expenses
Revenue
Down$1,806,431
Down $2,624,896 (-59%) from 2020
Expenses
Up$2,579,442
Up $106,505 (+4.3%) from 2020
Net Income
Down-$773,011
Down $2,731,401 (-139%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2021 to Dec 31, 2021
- Signed
- Nov 15, 2022
- Return Version
- 2021v4.2
- Gross Receipts
- $1,908,446
Mission and Program Overview
Mission
Organization's primary purpose is to make squash more accessible to the general public.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,101,878 | $3,346,699 | ▲ $244,821 |
| Loans From Officers Directors | $2,502,589 | $2,800,838 | ▲ $298,249 |
| Savings and Temporary Cash Investments | $999,983 | $1,000,000 | ▲ $17 |
| Cash and Non-Interest-Bearing Accounts | $260,269 | $971,994 | ▲ $711,725 |
| Prepaid Expenses and Deferred Charges | $0 | $26,383 | ▲ $26,383 |
| Accounts Receivable | $1,290 | $6,161 | ▲ $4,871 |
| Total Assets | $4,385,862 | $5,357,253 | ▲ $971,391 |
| Other Assets Total | $22,442 | $6,016 | ▼ $16,426 |
| Liabilities | |||
| Deferred Revenue | $1,227,938 | $1,726,806 | ▲ $498,868 |
| Accounts Payable and Accrued Expenses | $57,997 | $1,091,263 | ▲ $1,033,266 |
| Other Liabilities | $85,982 | $0 | ▼ $85,982 |
| Total Liabilities | $3,874,506 | $5,618,907 | ▲ $1,744,401 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $511,356 | $-261,654 | ▼ $773,010 |
| Total Net Assets Fund Balance | $511,356 | $-261,654 | ▼ $773,010 |
| Total Liabilities and Net Assets / Fund Balance | $4,385,862 | $5,357,253 | ▲ $971,391 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $3,100,061 | $526,149 | $3,626,210 |
| Other Land Buildings | $246,638 | $97,375 | $344,013 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cleve Miller | Director of Operations | FT | $110,273 | $13,907 | $124,180 |
Board Members and Trustees
| Name | Title |
|---|---|
| David Ellen | Board Chair |
| James Green | Pres, Treas, Sec & Exec, D |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $929,357
- Program Service Revenue
- $638,491
- Investment Income
- $125
- Other Revenue
- $238,458
- All Other Contributions
- $31,801
- Change in Net Assets
- $-773,011
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,908,446
- Revenue Not Reported on Financial Statements
- $-102,015
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $-102,015
- Total Revenue per Audited Statements
- $1,908,446
- Total Revenue per Form 990
- $1,806,431
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,964,649 |
| Salaries, Compensation, and Employee Benefits | $614,793 |
| Total Fundraising Expense | $13,598 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $854,934 | - | - | $854,934 |
| Other Salaries and Wages | - | $413,269 | - | $413,269 |
| Depreciation Depletion | $327,903 | - | - | $327,903 |
| Fees for Services Other | - | $205,891 | $2,335 | $208,226 |
| Advertising | - | $197,484 | - | $197,484 |
| Fees for Services Legal | - | $129,553 | - | $129,553 |
| Current Officers, Directors, Trustees, and Key Employees | - | $124,180 | - | $124,180 |
| Office Expenses | - | $110,048 | - | $110,048 |
| Other Employee Benefits | - | $51,471 | - | $51,471 |
| Information Technology | - | $40,190 | - | $40,190 |
| Payroll Taxes | - | $25,873 | - | $25,873 |
| Fees for Services Accounting | - | $24,042 | - | $24,042 |
| Travel | - | $22,237 | - | $22,237 |
| Insurance | - | $14,693 | - | $14,693 |
| Interest | $4,500 | - | - | $4,500 |
| Other Expenses | $5,474 | $1,517 | $11,263 | $1,517 |
| Total Functional Expenses | $1,205,396 | $1,360,448 | $13,598 | $2,579,442 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,681,457 |
| Total Expenses per Audited Statements | $2,681,457 |
| Total Expenses per Form 990 | $2,579,442 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses Not Reported on Financial Statements | $-102,015 |
| Other Expense Adjustments | $-102,015 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $58,367 |
| Fundraising Gross Income | $58,367 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| September Fundraiser | $78,598 | $58,367 | $58,367 | $0 |
| Total Events | $78,598 | $58,367 | $58,367 | $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 Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $2,502,589 | $2,800,838 | ▲ $298,249 |
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
- No
- 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 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
- Open Squash 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
- 2022-11-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- James Green
- Formed
- 2012
- Legal Domicile
- De
- Voting Board Members
- 3
- Independent Board Members
- 1
- Employees
- 9
- Volunteers
- 5
Preparer
- Firm
- Marcum Llp
- Address
- 555 LONG WHARF DRIVE, NEW HAVEN, CT 06511
- Preparer
- Mary Antonetti
- Phone
- 2037819600
Supplemental Narrative
Additional Explanations
Form 990 and Line 12A/part XII, Line 2
“At the time of filing the form 990, the audited financial statements were not finalized. The tax return was prepared based on the draft financial statements available at the time. No material changes to the financial statement information are anticipated; however, f there are any material changes, the form 990 will be amended.”
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 open squash, 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, 2021 and 2020, 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.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Direct fundrasing costs -58,367. Cost of goods sold -43,648.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Direct fundrasing costs -58,367. Cost of goods sold -43,648.”
Raw XML AppendixShowing 400 of 482 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/Desc | 0 | ORGANIZATION'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. |
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| IRS990/MissionDesc | 0 | ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC. (SEE SCHEDULE O)OPEN SQUASH, 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. |
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| IRS990/OtherExpensesGrp/Desc | 0 | HUDSON GUILD PRO LESSON |
| IRS990/OtherExpensesGrp/Desc | 1 | FUNDRAISING EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | MEDICAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 11263 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1517 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12585 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5474 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12585 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 11263 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5474 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1517 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 85982 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 523000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | NCA SETTLEMENT |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 250000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 250000 |
| IRS990/OtherRevenueTotalAmt | 0 | 250000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 413269 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 413269 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 25873 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25873 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 26383 |
| IRS990/PrincipalOfficerNm | 0 | JAMES GREEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611620 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713940 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COURT RENTAL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 631785 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6706 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 631785 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6706 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4106086 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 294 |
| IRS990/PYOtherExpensesAmt | 0 | 2139301 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 324947 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1958390 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 333636 |
| IRS990/PYTotalExpensesAmt | 0 | 2472937 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4431327 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -773011 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 670597 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 999983 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1000000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 12000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 3377966 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 234216 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 137318 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 3761500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 929357 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4106086 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 270218 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 137318 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 150 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5443129 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 125 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 294 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4726 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1256 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6401 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 670597 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 324947 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46046 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1041590 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 125 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 294 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4726 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1256 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6401 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00090 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00130 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 250000 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 250000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.40400 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.23430 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2723219 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 12000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 3377966 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 234216 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 137318 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 3761500 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1599954 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4431033 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 316264 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 137318 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 150 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 6484719 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1850079 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4431327 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 320990 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 138574 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 150 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 6741120 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -102015 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2681457 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 3100061 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 526149 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 3626210 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -102015 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 246638 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 97375 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 344013 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -102015 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -102015 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1908446 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BELOW IS AN EXCERPT FROM FOOTNOTE 2 OF THE REVIEWED FINANCIAL STATEMENTS FOR OPEN SQUASH, 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, 2021 AND 2020, 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/ExplanationTxt | 1 | DIRECT FUNDRASING COSTS -58,367. COST OF GOODS SOLD -43,648. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECT FUNDRASING COSTS -58,367. COST OF GOODS SOLD -43,648. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3346699 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2579442 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1806431 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1908446 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2681457 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 20231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 20231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 58367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | SEPTEMBER FUNDRAISER |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 78598 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 78598 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 58367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 58367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 0 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 58367 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 58367 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 2500838 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 300000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | SEE SUPPLEMENTAL INFORMATION |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | SEE SUPPLEMENTAL INFORMATION |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 4000000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 300000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | DAVID ELLEN |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | THE ELLEN FAMILY CHARITABLE FUND |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | BOARD CHAIR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | BOARD CHAIRS IS TRUSTEE OF FOUNDATION |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | 1 |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | (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/ExplanationTxt | 1 | THE LOAN REPORTED IN PART II BETWEEN DAVID ELLEN AND OPEN SQUASH IS COMPOSED OF A $2.5 MILLION PERSONAL LOAN AND A $300 THOUSAND LOAN BETWEEN THE ELLEN FAMILY CHARITABLE FUND AND OPEN SQUASH. THE ELLEN FAMILY CHARITABLE FUND IS DAVID ELLEN'S PERSONAL FOUNDATION OF WHICH HE IS ALSO A TRUSTEE IN. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS: |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 2800838 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AT THE TIME OF FILING THE FORM 990, THE AUDITED FINANCIAL STATEMENTS WERE NOT FINALIZED. THE TAX RETURN WAS PREPARED BASED ON THE DRAFT FINANCIAL STATEMENTS AVAILABLE AT THE TIME. NO MATERIAL CHANGES TO THE FINANCIAL STATEMENT INFORMATION ARE ANTICIPATED; HOWEVER, F THERE ARE ANY MATERIAL CHANGES, THE FORM 990 WILL BE AMENDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DAVID ELLEN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SAME AS EXPLANATION TO LINE 6 AND 7A ABOVE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THESE DOCUMENTS MAY BE REQUESTED DIRECTLY FROM THE ORGANIZATION PROVIDED REASONABLE TIME IS GIVEN TO FULFILL THE REQUEST FOR INFORMATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE BOARD MEETS REGULARLY TO DISCUSS ALL MATTERS INCLUDING ALL FINANCIAL AND AUDIT MATTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 AND LINE 12A/PART XII, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,357,253
- Liabilities
- $5,618,907
- Net assets
- -$261,654
- Revenue
- $1,806,431
- Expenses
- $2,579,442
- Net income
- -$773,011