OPEN SQUASH INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: OPEN SQUASH INC (EIN 45-5149499)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-15
IRS object ID: 202433209349325188
Schema version: 2023v5.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-15T17:34:12-06:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	881478669	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ ADVISORS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	53 STATE STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02109	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	455149499	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OPEN SQUASH INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OPEN	BusinessNameControlTxt
Phone	2127905700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25W 39TH ST	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES GREEN	PersonNm
Person Title	PRES, TREAS, SEC & EXEC. DIRECTOR	PersonTitleTxt
Phone	2127905700	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DOUGLAS FARRINGTON	PreparerPersonNm
PTIN	P00370668	PTIN
Phone	6178075000	PhoneNum
Preparation	2024-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAMES GREEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25W 39TH ST	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,099,102	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.OPENSQUASH.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2012	FormationYr
Legal Domicile State	DE	LegalDomicileStateCd
Activity Or Mission	ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	21	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,471,557	PYContributionsGrantsAmt
CY Contributions Grants	$2,752,079	CYContributionsGrantsAmt
PY Program Service Revenue	$1,037,059	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,266,765	CYProgramServiceRevenueAmt
PY Investment Income	$100	PYInvestmentIncomeAmt
CY Investment Income	$100	CYInvestmentIncomeAmt
PY Other Revenue	-$40,101	PYOtherRevenueAmt
CY Other Revenue	$17,559	CYOtherRevenueAmt
PY Total Revenue	$2,468,615	PYTotalRevenueAmt
CY Total Revenue	$4,036,503	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	$841,516	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,574,833	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$11,457	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,255,337	PYOtherExpensesAmt
CY Other Expenses	$2,576,782	CYOtherExpensesAmt
PY Total Expenses	$3,096,853	PYTotalExpensesAmt
CY Total Expenses	$4,151,615	CYTotalExpensesAmt
PY Revenues Less Expenses	-$628,238	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$115,112	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,711,608	TotalAssetsBOYAmt
Total Assets EOY	$13,434,252	TotalAssetsEOYAmt
Total Liabilities BOY	$10,169,585	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$14,558,792	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$457,977	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,124,540	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	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;(C) TO HOST NATIONAL AND INTERNATIONAL AMATEUR COMPETITIONS AND TO TRAIN SQUASH ATHLETES FOR SUCHCOMPETITIONS;(D) TO PROMOTE THE PHYSICAL HEALTH AND WELL-BEING OF THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,116,035	ExpenseAmt
Revenue	$1,284,324	RevenueAmt
Desc	ORGANIZATION'S PRIMARY PURPOSE IS TO MAKE SQUASH MORE ACCESSIBLE TO THE GENERAL PUBLIC. WE OFFER FREE INTRO TO SQUASH LESSONS FOR ANYONE THAT HAS NEVER PLAYED BEFORE. WE OFFER GROUP CLASSES FOR ALL SKILL LEVELS AT A MORE AFFORDABLE PRICE THAN 1 ON 1 TRAINING, WHICH WE ALSO OFFER SEPARATELY. WE HAVE A FULL THRIVING AFTERSCHOOL AND SUMMER CAMP PROGRAM TO TEACH KIDS SQUASH. WE ALSO OFFER SCHOLARSHIPS AND INCOME-BASED DISCOUNTS ON JUNIOR PROGRAMMING AND MEMBERSHIP, SO THAT ANYONE WHO WANTS TO PLAY CAN PLAY REGARDLESS OF ANY FINANCIAL OBSTACLES.	Desc
Total Program Service Expenses	$3,116,035	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	21	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
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	3	GoverningBodyVotingMembersCnt
Independent Voting Member	2	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	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	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SETH FRANKLE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2127905700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25W 39TH ST	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID ELLEN
BOARD CHAIR	10.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES GREEN
PRES, TREAS, SEC & EXEC, D	10.00	Yes (X)	Yes (X)	$0	$0	$0
JOANNE HAWKINS
BOARD MEMBER (AS OF 10/2023)	5.00	Yes (X)		$0	$0	$0
CLEVE MILLER
EXECUTIVE DIRECTOR (UNTIL 9/2023)	40.00		Yes (X)	$102,467	$0	$10,761
PETER CREED
DIRECTOR OF SQUASH	40.00			$144,947	$0	$15,316	Yes (X)
JOSH EASDON
SQUASH TEACHING PROFESSIONAL	40.00			$131,615	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$379,029	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$26,077	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line1ContractorAddress/ForeignAddress/AddressLine1Txt	Province Or StateContractorAddress/ForeignAddress/ProvinceOrStateNm	CountryContractorAddress/ForeignAddress/CountryCd	Foreign PostalContractorAddress/ForeignAddress/ForeignPostalCd
BENCHMARK BUILDERS LLC
469 7TH AVENUE 5TH FLOOR	NEW YORK	NY	10018	GENERAL CONTRACTOR	$5,108,439
COURTTECH USA PARTNERS LLC
3861 HIXSON PIKE	CHATTANOOGA	TN	37415	GENERAL CONTRACTOR	$718,128
SUNRISE COURTS
7 VIEW STREET	WARSAW	NY	14569	GENERAL CONTRACTOR	$339,565
VVA PROJECT & COST MANAGERS
117 EAST 31ST STREET	NEW YORK	NY	10016	PROJECT MANAGEMENT	$217,733
BRICAULT DESIGN INC
				DESIGN WORK	$132,452	407 WEST CORDOVA ST	VANCOUVER	CA	V6B 1E5

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt
Membership Dues	$970,935	MembershipDuesAmt
All Other Contributions	$1,781,144	AllOtherContributionsAmt
Total Contributions	$2,752,079	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM INCOME	611620	$1,216,515	$1,216,515
COURT RENTAL	713940	$50,250	$50,250

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,266,765	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$100	TotalRevenueColumnAmt
Exclusion	$100	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$80,158	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$62,599	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,559	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,559	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,036,503	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,284,324	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$100	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$113,228	TotalAmt
Program Services	$113,228	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,241,227	TotalAmt
Program Services	$958,117	ProgramServicesAmt
Management And General	$283,110	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$119,855	TotalAmt
Program Services	$87,201	ProgramServicesAmt
Management And General	$32,654	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$100,523	TotalAmt
Program Services	$75,392	ProgramServicesAmt
Management And General	$25,131	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$82,382	TotalAmt
Management And General	$82,382	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$91,081	TotalAmt
Management And General	$91,081	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$287,999	TotalAmt
Program Services	$143,999	ProgramServicesAmt
Management And General	$144,000	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$465,284	TotalAmt
Program Services	$232,642	ProgramServicesAmt
Management And General	$232,642	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$193,542	TotalAmt
Program Services	$96,771	ProgramServicesAmt
Management And General	$96,771	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,007,460	TotalAmt
Program Services	$1,007,460	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$45,589	TotalAmt
Program Services	$43,436	ProgramServicesAmt
Fundraising	$2,153	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$692	TotalAmt
Program Services	$692	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$36,352	TotalAmt
Management And General	$36,352	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,516	TotalAmt
Program Services	$20,516	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
TOURING PROGRAM COSTS	$161,257	$161,257
SUPPLIES	$84,790	$84,790
HUDSON GUILD PRO LESSON	$44,497	$44,497
DUES & SUBSCRIPTIONS	$31,026	$31,026

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,315	TotalAmt
Program Services	$15,011	ProgramServicesAmt
Fundraising	$9,304	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,151,615	TotalAmt
Program Services	$3,116,035	ProgramServicesAmt
Management And General	$1,024,123	ManagementAndGeneralAmt
Fundraising	$11,457	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$180,221	BOYAmt
EOY	$851,199	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,000,000	BOYAmt
EOY	$1,000,042	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$9,401	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$46,345	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$5,375	BOYAmt
EOY	$5,375	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$14,016	BOYAmt
EOY	$18,336	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$12,114,521	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$623,524	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,484,304	BOYAmt
EOY	$11,490,997	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,017	BOYAmt
EOY	$5,017	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,274	BOYAmt
EOY	$16,941	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,711,608	BOYAmt
EOY	$13,434,252	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$258,494	BOYAmt
EOY	$1,070,608	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,311,091	BOYAmt
EOY	$788,184	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$8,600,000	BOYAmt
EOY	$12,700,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,169,585	BOYAmt
EOY	$14,558,792	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	-$457,977	BOYAmt
EOY	-$1,124,540	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$457,977	BOYAmt
EOY	-$1,124,540	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,711,608	BOYAmt
EOY	$13,434,252	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$115,112	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$551,451	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$270,218	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,106,086	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$929,357	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,471,557	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,752,079	CurrentTaxYearAmt
Total	$9,529,297	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$46,046	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$324,947	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$670,597	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,075,969	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,346,923	CurrentTaxYearAmt
Total	$3,464,482	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$316,264	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,431,033	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,599,954	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,547,526	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,099,002	CurrentTaxYearAmt
Total	$12,993,779	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$234,216	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,377,966	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$508,962	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,755,000	CurrentTaxYearAmt
Total	$5,888,144	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$234,216	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,377,966	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$508,962	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,755,000	CurrentTaxYearAmt
Total	$5,888,144	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$7,105,635	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,726	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$294	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$125	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$100	CurrentTaxYearMinus1YearAmt
Current Tax Year	$100	CurrentTaxYearAmt
Total	$5,345	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,726	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$294	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$125	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$100	CurrentTaxYearMinus1YearAmt
Current Tax Year	$100	CurrentTaxYearAmt
Total	$5,345	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$250,000	CurrentTaxYearMinus2YearsAmt
Total	$250,000	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$320,990	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,431,327	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,850,079	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,547,626	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,099,102	CurrentTaxYearAmt
Total	$13,249,124	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.53630	PublicSupportCY509Pct
Public Support PY509	0.51260	PublicSupportPY509Pct
Investment Income CY	0.00040	InvestmentIncomeCYPct
Investment Income PY	0.00070	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,652,293	OtherCostOrOtherBasisAmt
Depreciation	$623,524	DepreciationAmt
Book Value	$3,028,769	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,462,228	OtherCostOrOtherBasisAmt
Book Value	$8,462,228	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$11,490,997	TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt	$4,099,102	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$62,599	OtherRevenueAmt
Revenue Not Reported	$62,599	RevenueNotReportedAmt
Revenue Subtotal	$4,036,503	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,036,503	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,214,214	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$62,599	OtherExpensesIncludedAmt
Expenses Not Reported	$62,599	ExpensesNotReportedAmt
Expenses Subtotal	$4,151,615	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,151,615	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 62,599.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 62,599.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	PETER CREED	PersonNm
Title	DIRECTOR OF SQUASH	TitleTxt
Base Compensation Filing Org	$122,672	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$22,275	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$15,316	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$160,263	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan To OrganizationLoanToOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
DAVID ELLEN
BOARD CHAIR	SEE SUPPLEMENTAL INFORMATION	Yes (X)	$4,600,000	$1,000,000	0	Yes (1)	Yes (1)
THE ELLEN FAMILY CHARITABLE FUND
BOARD CHAIR IS TRUSTEE OF FOUNDATION	SEE SUPPLEMENTAL INFORMATION	Yes (X)	$11,700,000	$11,700,000	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$12,700,000	TotalBalanceDueAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS:

(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.

SCHEDULE L, PART II, LOANS TO AND FROM INTERESTED PERSONS:

THE LOANS REPORTED IN PART II REPRESENT TWO SEPARATE LOANS BETWEEN THE FILING ORGANIZATION, OPEN SQUASH, AND A DISQUALIFIED PERSON, DAVID ELLEN. FIRST, A $4.6 MILLION LOAN TO THE FILING ORGANIZATION DIRECTLY FROM THE BOARD CHAIR, DAVID ELLEN, AND SECOND, A $11.7 MILLION LOAN TO THE FILING ORGANIZATION FROM THE ELLEN FAMILY CHARITABLE FUND. THE ELLEN FAMILY CHARITABLE FUND IS DAVID ELLEN'S PERSONAL PRIVATE FOUNDATION OF WHICH HE IS ALSO A TRUSTEE IN.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 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 B, LINE 15A	WRITTEN EMPLOYMENT CONTRACTS AND FORM 990 OF OTHER ORGANIZATIONS ARE USED TO DETERMINE EXECUTIVE COMPENSATION. THE BOARD APPROVES COMPENSATION AMOUNTS.
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.
FORM 990, PART XII, LINE 2C:	THE BOARD MEETS REGULARLY TO DISCUSS ALL MATTERS INCLUDING ALL FINANCIAL AND AUDIT MATTERS.