Civic Intelligence

Rowayton Platform Tennis Association Inc

EIN 92-0904562 • 501(c)7 • Rowayton, CT

Profile

The rowayton platform tennis association (rpta) exists as a social and recreational club to provide exercise, recreation, and social engagement through the playing of the sport of platform tennis. Platform tennis is a racket sport derived from tennis and is played on an enclosed, elevated court approximately 1/4 the size of a tennis court. Traditionally, the sport of platform tennis has been played at exclusive, private country clubs with an exorbitant cost to participate. The rpta was formed to make the sport accessible to the entire community of rowayton, ct at a very low cost, regardless of race, color, or religion, opening the sport to those without the financial resources that private country clubs require.

PO Box 101Rowayton, CT 06853

www.rowaytonpaddle.com

Siviq Scores

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

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.08x

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

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

Net Margin

95th percentile

54%

Higher net margin than 95% 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

84th percentile

27%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.1%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$340,069

Up $72,106 (+27%) from 2023

Liabilities

Flat

$10,000

Flat from 2023

Net Assets

Up

$330,069

Up $72,106 (+28%) from 2023

Revenue

Down

$133,039

Down $2,896 (-2.1%) from 2023

Expenses

Up

$60,933

Up $7,003 (+13%) from 2023

Net Income

Down

$72,106

Down $9,899 (-12%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2022: $175,958Liabilities 2022: $0Net Assets 2022: $175,9582022Assets 2023: $267,963Liabilities 2023: $10,000Net Assets 2023: $257,9632023Assets 2024: $340,069Liabilities 2024: $10,000Net Assets 2024: $330,0692024

Highlighted filing

2024

Assets$340,069
Liabilities$10,000
Net Assets$330,069

Operations Trend

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

$300K$200K$100K$0Revenue 2022: $232,700Expenses 2022: $56,742Net Income 2022: $175,9582022Revenue 2023: $135,935Expenses 2023: $53,930Net Income 2023: $82,0052023Revenue 2024: $133,039Expenses 2024: $60,933Net Income 2024: $72,1062024

Highlighted filing

2024

Revenue$133,039
Expenses$60,933
Net Income$72,106

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$133,039
Mission and Program Overview

Mission

The rowayton platform tennis association (rpta) exists as a social and recreational club to provide exercise, recreation, and social engagement through the playing of the sport of platform tennis. Platform tennis is a racket sport derived from tennis and is played on an enclosed, elevated court approximately 1/4 the size of a tennis court. Traditionally, the sport of platform tennis has been played at exclusive, private country clubs with an exorbitant cost to participate. The rpta was formed to make the sport accessible to the entire community of rowayton, ct at a very low cost, regardless of race, color, or religion, opening the sport to those without the financial resources that private country clubs require.

A social and recreational club to provide exercise, recreation, and social engagement through the playing of the sport of platform tennis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$257,963$330,069▲ $72,106
Land, Buildings, and Equipment, Net$119,355$179,899▲ $60,544
Cash and Non-Interest-Bearing Accounts$148,608$160,170▲ $11,562
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$267,963$340,069▲ $72,106
Liabilities
Other Liabilities$10,000$10,000→ $0
Total Liabilities$10,000$10,000→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$257,963$330,069▲ $72,106
Total Liabilities and Net Assets / Fund Balance$267,963$340,069▲ $72,106

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$164,715$24,184$188,899
Equipment$15,184$660$15,844
Compensation and Service Providers

Board Members and Trustees

NameTitle
Skip DunphyPresident
PATRICK O'NEILVice President
Betsy MettlerDirector
Eddie ZamoraDirector
Ginny HomewoodDirector
Jason ZinnaDirector
Sivan KerinsDirector
Paige ClarkeSecretary
Bradley WeaverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$800
Program Service Revenue
$131,651
Investment Income
$0
Other Revenue
$588
All Other Contributions
$800
Change in Net Assets
$72,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60,933
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$11,806
Fees for Services Other---$11,256
Other Expenses---$7,661
Insurance---$1,884
Total Functional Expenses$0$0$0$60,933
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
Apta Loan$10,000
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

(i) owns residential property in the 6th taxing district of the city of norwalk, ct (the "6td"), or (ii) is a permanent resident of the 6td, or (iii) has been a member and has timely paid annual dues for at least three (3) years prior to july 1, 2022 but was not an owner of residential property in the 6td, or a permanent resident of the 6td, as of july 1, 2022 and has continuously and timely paid annual dues in each year, or (iv) has been a member and has timely paid annual dues for at least three (3) years and is no longer an owner of residential property in the 6td, or a permanent resident of the 6td, but is a resident of the city of norwalk, ct and has continuously and timely paid annual dues in each year.

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

At the annual meeting of the members, the nominees for membership to the board of directors shall be voted upon.

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

The bylaws of the corporation may be adopted, amended or repealed in whole or in part by the affirmative vote of a majority of the members present at a meeting of the members at which a quorum is present.

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

The organization has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board for approval. Once the board has approved the return it is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12

The board of directors of the organization (or a duly appointed committee of the board)shall investigate the potential conflict of interest. The director or officer to whom the potential conflict of interest relates may offer factualinformation to the board or committee; but no such director or officer shall vote on suchmatter. The board or committee may, by majority vote, ask any such director or officer notto participate in any discussion relating to the conflict, or to leave the room in which suchdiscussion is carried on; provided, however, that the interested director may participate inany discussion regarding his or her exclusion. Directors and officers to whom the potential conflict of interest relates shall not attempt toinfluence other directors regarding such matter.

Form 990, Part VI, Section C, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is also posted on guidestar.org and other similar types of websites. In addition, the conflict of interest policy, articles of incorporation and by-laws are also available upon written request or by calling the organization directly.

Filing and Contact Details

Filer

Filer Name
Rowayton Platform Tennis Association Inc
EIN
92-0904562
Phone
9177336027
Address
PO BOX 101, ROWAYTON, CT 06853

Signing Officer

Name
Skip Dunphy
Title
President
Phone
9177336027
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Skip Dunphy
Formed
2021
Legal Domicile
Ct
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
245 PARK AVENUE 12TH FLOOR, NEW YORK, NY 10167
Preparer
Kerri Rawcliffe
Phone
2122862600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Membership fees 4,750. Payment processing fees 4,860. Merchandise costs 1,646.

Part XII, Line 2C

The board as a whole will be responsible for oversight and review of the financial statements and selection of any neccesary independant accountant.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0(I) OWNS RESIDENTIAL PROPERTY IN THE 6TH TAXING DISTRICT OF THE CITY OF NORWALK, CT (THE "6TD"), OR (II) IS A PERMANENT RESIDENT OF THE 6TD, OR (III) HAS BEEN A MEMBER AND HAS TIMELY PAID ANNUAL DUES FOR AT LEAST THREE (3) YEARS PRIOR TO JULY 1, 2022 BUT WAS NOT AN OWNER OF RESIDENTIAL PROPERTY IN THE 6TD, OR A PERMANENT RESIDENT OF THE 6TD, AS OF JULY 1, 2022 AND HAS CONTINUOUSLY AND TIMELY PAID ANNUAL DUES IN EACH YEAR, OR (IV) HAS BEEN A MEMBER AND HAS TIMELY PAID ANNUAL DUES FOR AT LEAST THREE (3) YEARS AND IS NO LONGER AN OWNER OF RESIDENTIAL PROPERTY IN THE 6TD, OR A PERMANENT RESIDENT OF THE 6TD, BUT IS A RESIDENT OF THE CITY OF NORWALK, CT AND HAS CONTINUOUSLY AND TIMELY PAID ANNUAL DUES IN EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT THE ANNUAL MEETING OF THE MEMBERS, THE NOMINEES FOR MEMBERSHIP TO THE BOARD OF DIRECTORS SHALL BE VOTED UPON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS OF THE CORPORATION MAY BE ADOPTED, AMENDED OR REPEALED IN WHOLE OR IN PART BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS PRESENT AT A MEETING OF THE MEMBERS AT WHICH A QUORUM IS PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS OF THE ORGANIZATION (OR A DULY APPOINTED COMMITTEE OF THE BOARD)SHALL INVESTIGATE THE POTENTIAL CONFLICT OF INTEREST. THE DIRECTOR OR OFFICER TO WHOM THE POTENTIAL CONFLICT OF INTEREST RELATES MAY OFFER FACTUALINFORMATION TO THE BOARD OR COMMITTEE; BUT NO SUCH DIRECTOR OR OFFICER SHALL VOTE ON SUCHMATTER. THE BOARD OR COMMITTEE MAY, BY MAJORITY VOTE, ASK ANY SUCH DIRECTOR OR OFFICER NOTTO PARTICIPATE IN ANY DISCUSSION RELATING TO THE CONFLICT, OR TO LEAVE THE ROOM IN WHICH SUCHDISCUSSION IS CARRIED ON; PROVIDED, HOWEVER, THAT THE INTERESTED DIRECTOR MAY PARTICIPATE INANY DISCUSSION REGARDING HIS OR HER EXCLUSION. DIRECTORS AND OFFICERS TO WHOM THE POTENTIAL CONFLICT OF INTEREST RELATES SHALL NOT ATTEMPT TOINFLUENCE OTHER DIRECTORS REGARDING SUCH MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS ALSO POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP FEES 4,750. PAYMENT PROCESSING FEES 4,860. MERCHANDISE COSTS 1,646.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD AS A WHOLE WILL BE RESPONSIBLE FOR OVERSIGHT AND REVIEW OF THE FINANCIAL STATEMENTS AND SELECTION OF ANY NECCESARY INDEPENDANT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART XII, LINE 2C
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0340069
IRS990/TotalAssetsGrp/BOYAmt0267963
IRS990/TotalAssetsGrp/EOYAmt0340069
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt00
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IRS990/TotalLiabilitiesGrp/EOYAmt010000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0257963
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0330069
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0131651
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0132239
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133039
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0267963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0340069
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 101
IRS990/USAddress/CityNm0ROWAYTON
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006853
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ROWAYTONPADDLE.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SKIP DUNPHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09177336027
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROWAYTON PLATFORM TENNIS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ROWA
ReturnHeader/Filer/EIN0920904562
ReturnHeader/Filer/PhoneNum09177336027
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 101
ReturnHeader/Filer/USAddress/CityNm0ROWAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006853
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331374517
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PKF O'CONNOR DAVIES ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0245 PARK AVENUE 12TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010167
ReturnHeader/PreparerPersonGrp/PhoneNum02122862600
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KERRI RAWCLIFFE
ReturnHeader/ReturnTs02025-05-14T10:20:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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