PIPING ROCK CLUB: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PIPING ROCK CLUB (EIN 11-1191180)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-08
- IRS object ID
- 202233129349303538
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-08T14:38:16-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 133628255 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONDON O'MEARA MCGINTY & DONNELLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE BATTERY PARK PLAZA 7TH FL | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 111191180 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIPING ROCK CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PIPI | BusinessNameControlTxt |
| Phone | 5164709695 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 PIPING ROCK ROAD | AddressLine1Txt |
| City | LOCUST VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11560 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC O FORNELL | PersonNm |
| Person Title | OFFICER | PersonTitleTxt |
| Phone | 5164709695 | PhoneNum |
| Signature | 2022-09-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ERIC | PersonFirstNm |
| Person Last | FORNELL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ALEXANDER LAZZARUOLO | PreparerPersonNm |
| PTIN | P01775353 | PTIN |
| Phone | 2126617777 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ERIC O FORNELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 PIPING ROCK ROAD | AddressLine1Txt |
| City | LOCUST VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11560 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,268,996 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PIPINGROCKCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1911 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE PROPER GROUNDS FOR THE GAME OF GOLF AND OTHER OUTDOOR SPORTS FOR THE USE AND ENJOYMENT OF ITS MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 283 | TotalEmployeeCnt |
| Total Volunteers | 175 | TotalVolunteersCnt |
| Total Gross UBI | $470,037 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $49,475 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,577,269 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,996,262 | CYProgramServiceRevenueAmt |
| PY Investment Income | $127,906 | PYInvestmentIncomeAmt |
| CY Investment Income | $67,814 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,688,152 | PYOtherRevenueAmt |
| CY Other Revenue | $5,995,424 | CYOtherRevenueAmt |
| PY Total Revenue | $14,393,327 | PYTotalRevenueAmt |
| CY Total Revenue | $17,059,500 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,926,888 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,185,242 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,616,643 | PYOtherExpensesAmt |
| CY Other Expenses | $5,901,095 | CYOtherExpensesAmt |
| PY Total Expenses | $15,543,531 | PYTotalExpensesAmt |
| CY Total Expenses | $17,086,337 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,150,204 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$26,837 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,148,291 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,334,038 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,210,291 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,291,519 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,938,000 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,042,519 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE THE PROPER GROUNDS AND FACILITIES FOR THE GAME OF GOLF AND OTHER OUTDOOR SPORTS FOR THE USE AND ENJOYMENT OF ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TAX EXEMPT CLUB ACTIVITIES | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 283 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $1,074,043 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $487,202 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL CURTITHE CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5164709695 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 PIPING ROCK ROAD | AddressLine1Txt |
| City | LOCUST VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11560 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ANN D CONWAY | ||||||||
| PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN R REESE | ||||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MEGAN D SCOTT | ||||||||
| SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER A GULDEN | ||||||||
| ASSISTANT SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ERIC O FORNELL | ||||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| THOMAS ST GIMBEL | ||||||||
| ASSISTANT TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| LAUREN G DUFF | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS W GRANT JR | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ADRIENNE COLGATE JONES | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| PETER J PELL JR | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOCELYN M PICKETT | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN R REESE | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| HUGH O'KANE JR | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| CARL W TIMPSON III | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| VALERIE L WESTCOTT | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHNSTON L EVANS | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ERIC O FORNELL | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS ST GIMBEL | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| HOYLE C JONES | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTOINE C KEMPER JR | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| MEGAN D SCOTT | ||||||||
| GOVERNOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDY HAUSER | ||||||||
| GENERAL MANAGER | 50.00 | $478,282 | $0 | $60,890 | Yes (X) | |||
| DANIEL POWELL | ||||||||
| GROUNDS SUPERINTENDENT | 50.00 | $317,215 | $0 | $48,044 | Yes (X) | |||
| SEAN QUINLIVAN | ||||||||
| GOLF PRO | 40.00 | $386,964 | $0 | $35,105 | Yes (X) | |||
| MICHAEL CURTI | ||||||||
| CONTROLLER, CFO | 40.00 | $244,175 | $0 | $21,237 | Yes (X) | |||
| GREGORY M EVANS | ||||||||
| DIRECTOR RACQUETS SPORTS | 40.00 | $429,087 | $0 | $34,152 | Yes (X) | |||
| MATTHEW A SCHINDLER | ||||||||
| EXECUTIVE CHEF | 40.00 | $220,034 | $0 | $9,126 | Yes (X) | |||
| RACHEL KRAMER | ||||||||
| ASSISTANT MANAGER | 40.00 | $202,703 | $0 | $40,622 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,278,460 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $249,176 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OXFORD HEALTH PLANS | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1697 | AddressLine1Txt |
| City | NEWARD | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | HEALTH INSURANCE | ServicesDesc |
| Compensation | $982,085 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $9,922,219 | $9,922,219 |
| INITIATION FEES | 900099 | $1,074,043 | $1,074,043 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,996,262 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,814 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $67,814 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,090,413 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,090,413 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,008,003 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,119,083 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,888,920 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,486,697 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $402,223 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CARES ACT - ERTC | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,106,504 | TotalRevenueColumnAmt |
| Exclusion | $1,106,504 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,106,504 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,059,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,482,959 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $470,037 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,106,504 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $904,431 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,079,061 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414,534 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,203,813 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $583,403 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,590 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,897 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $386,033 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,516 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $862,059 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,865 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,947,428 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,361 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUS. INC. TAX | $30,000 |
| GOLF COURSE OPERATIONS | $1,181,063 |
| REPAIRS & MAINTENANCE | $349,628 |
| FOOD & BEV. OPERATIONS | $309,508 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,147 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,086,337 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,627,244 | BOYAmt |
| EOY | $1,673,803 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,626 | BOYAmt |
| EOY | $6,627 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,043 | BOYAmt |
| EOY | $955,483 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $346,772 | BOYAmt |
| EOY | $365,294 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,794 | BOYAmt |
| EOY | $623,663 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,526,217 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,319,796 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,510,779 | BOYAmt |
| EOY | $18,206,421 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,931,385 | BOYAmt |
| EOY | $9,327,251 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,648 | BOYAmt |
| EOY | $175,496 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,148,291 | BOYAmt |
| EOY | $31,334,038 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,039,004 | BOYAmt |
| EOY | $1,084,646 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,171,287 | BOYAmt |
| EOY | $4,206,873 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,210,291 | BOYAmt |
| EOY | $5,291,519 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,938,000 | BOYAmt |
| EOY | $26,042,519 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,938,000 | BOYAmt |
| EOY | $26,042,519 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,148,291 | BOYAmt |
| EOY | $31,334,038 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$26,837 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$67,094 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $198,450 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,290 | OtherCostOrOtherBasisAmt |
| Book Value | $58,290 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,310,087 | OtherCostOrOtherBasisAmt |
| Depreciation | $16,028,903 | DepreciationAmt |
| Book Value | $16,281,184 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,863,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,290,893 | DepreciationAmt |
| Book Value | $1,572,550 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $294,397 | OtherCostOrOtherBasisAmt |
| Book Value | $294,397 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,206,421 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| UNEARNED REVENUE | $54,527 |
| MEMBERSHIP DUES PAID IN ADVANCE | $2,298,915 |
| SPECIAL PURPOSE FUNDS | $8,900 |
| POST RETIREMENT BENEFITS | $774,478 |
| DEF. COMPENSATION PLAN LIABILITY | $175,496 |
| TAXES PAYABLE & ACCRUED | $894,557 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,206,873 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ANDY HAUSER | ||||||||||||||
| GENERAL MANAGER | $350,809 | $0 | $125,000 | $0 | $2,473 | $0 | $34,000 | $0 | $26,890 | $0 | $539,172 | $0 | $0 | $0 |
| GREGORY M EVANS | ||||||||||||||
| DIRECTOR RACQUETS SPORTS | $429,087 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $34,152 | $0 | $463,239 | $0 | $0 | $0 |
| SEAN QUINLIVAN | ||||||||||||||
| GOLF PRO | $386,964 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $35,105 | $0 | $422,069 | $0 | $0 | $0 |
| DANIEL POWELL | ||||||||||||||
| GROUNDS SUPERINTENDENT | $246,375 | $0 | $70,000 | $0 | $840 | $0 | $11,600 | $0 | $36,444 | $0 | $365,259 | $0 | $0 | $0 |
| MICHAEL CURTI | ||||||||||||||
| CONTROLLER, CFO | $199,175 | $0 | $45,000 | $0 | $0 | $0 | $12,144 | $0 | $9,093 | $0 | $265,412 | $0 | $0 | $0 |
| RACHEL KRAMER | ||||||||||||||
| ASSISTANT MANAGER | $172,703 | $0 | $30,000 | $0 | $0 | $0 | $6,261 | $0 | $34,361 | $0 | $243,325 | $0 | $0 | $0 |
| MATTHEW A SCHINDLER | ||||||||||||||
| EXECUTIVE CHEF | $190,034 | $0 | $30,000 | $0 | $0 | $0 | $0 | $0 | $9,126 | $0 | $229,160 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | DANIEL POWELL, THE CLUB'S GROUNDS SUPERINTENDENT IS PROVIDED WITH A PERSONAL RESIDENCE ON THE CLUB'S PREMISES AS A CONDITION OF EMPLOYMENT. |
| PART I, LINE 4B | ANDY HOUSER, GENERAL MANAGER DANIEL POWELL, GROUNDS SUPERINTENDENT RACHEL KRAMER, ASSISTANT MANAGER |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ERIC O FORNELL | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MEMBER & TREASURER | RelationshipDescriptionTxt |
| Transaction | $13,315 | TransactionAmt |
| Transaction | FEES FOR DEFINE BENEFIT PLAN INVESTMENT MANAGEMENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE PIPING ROCK CLUB ( THE "CLUB") WAS INCORPORATED AS A MEMBERSHIP ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE GOVERNING BODY IS THE BOARD OF GOVERNORS ("BOG"), WHICH MAY HAVE AS A FEW AS 16 AND NO MORE THAN 32 POSITIONS. THE BOG POSITIONS THAT ARE SCHEDULED FOR VACANCY ARE VOTED ON AT THE ANNUAL MEETING BY MEMBERS WITH VOTING RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7B | AMENDMENTS TO THE BY-LAWS MUST BE APPROVED BY A 2/3 MAJORITY OF THE VOTING MEMBERS PRESENT AT ANY MEETING. ALL OTHER DECISIONS BY THE BOARD OF GOVERNORS ARE NOT SUBJECT TO MEMBERSHIP APPROVAL. |
| FORM 990, PART VI, SECTION A, LINE 8B | FORMAL MINUTES ARE NOT PREPARED FOR COMMITTEE MEETINGS. COMMITTEE CHAIRMAN, GENERALLY A MEMBER OF THE BOARD OF GOVERNORS ("BOG"), REPORT VERBALLY AT THE MONTHLY BOG MEETINGS AND ARE INCLUDED IN THE FORMAL MINUTES OF THE BOG MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY THE TREASURER AND CFO BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE PIPING ROCK CLUB CONFLICT OF INTEREST POLICY REQUIRES THAT BOARD OF GOVERNORS AND MANAGEMENT EMPLOYEES (COLLECTIVELY "MANAGEMENT PERSONS") COMPLETE AND SUBMIT THE MANAGEMENT PERSON DISCLOSURE FORM ANNUALLY. RESPONSES ARE REVIEWED AND ASSESSED BY THE AUDIT, FINANCE & RISK MANAGEMENT COMMITTEE LEAD BY THE TREASURER. THE RESULTS OF THE RESPONSES ARE PREPARED TO THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CLUB'S COMPENSATION COMMITTEE DETERMINES EMPLOYEE SALARIES BASED ON THE REVIEW OF THE INDUSTRY SALARY DATA PROVIDED BY THEIR AUDITOR'S INDEPENDENT STUDY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| FORM 990, PART XI, LINE 9: | POST-RETIREMENT BENEFITS LIABILITY ADJUSTMENT 206,810. DEFFERED COMPENSATION INCOME -8,360. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIPING ROCK HOLDING CORP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 PIPING ROCK ROAD | AddressLine1Txt |
| City | LOCUST VALLEY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11560 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 116037197 | EIN |
| Primary Activities | TITLE HOLDING | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(2) | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIPING ROCK HOLDING CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | N | TransactionTypeTxt |
| Involved | $203,983 | InvolvedAmt |