OPEN SQUASH INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- OPEN SQUASH INC (EIN 45-5149499)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-17
- IRS object ID
- 202333219349300508
- Schema version
- 2022v5.0
- 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 | 2023-11-17T10:32:29-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 111986323 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARCUM LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 555 LONG WHARF DRIVE | AddressLine1Txt |
| City | NEW HAVEN | CityNm |
| State Abbreviation | CT | StateAbbreviationCd |
| ZIP | 06511 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | 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 | 2023-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | GREEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| 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 | MARY ANTONETTI | PreparerPersonNm |
| PTIN | P00431862 | PTIN |
| Phone | 2037819600 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $2,551,126 | 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 | 1 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $929,357 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,471,557 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $638,491 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,037,059 | CYProgramServiceRevenueAmt |
| PY Investment Income | $125 | PYInvestmentIncomeAmt |
| CY Investment Income | $100 | CYInvestmentIncomeAmt |
| PY Other Revenue | $238,458 | PYOtherRevenueAmt |
| CY Other Revenue | -$40,101 | CYOtherRevenueAmt |
| PY Total Revenue | $1,806,431 | PYTotalRevenueAmt |
| CY Total Revenue | $2,468,615 | 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 | $614,793 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $841,516 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,964,649 | PYOtherExpensesAmt |
| CY Other Expenses | $2,255,337 | CYOtherExpensesAmt |
| PY Total Expenses | $2,579,442 | PYTotalExpensesAmt |
| CY Total Expenses | $3,096,853 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$773,011 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$628,238 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,357,253 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,711,608 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,618,907 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,169,585 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$261,654 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$457,977 | 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 | $2,438,218 | ExpenseAmt |
| Revenue | $1,037,059 | 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 | $2,438,218 | 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 | 0 | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | 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 | 1 | 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 | 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 | 0 | 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 (4 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 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES GREEN | |||||||
| PRES, TREAS, SEC & EXEC, D | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CLEVE MILLER | |||||||
| DIRECTOR OF OPERATIONS | 40.00 | Yes (X) | Yes (X) | $97,455 | $0 | $14,179 | |
| JOSH EASDON | |||||||
| SQUASH TEACHING PROFESSIONAL | 40.00 | $138,000 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $235,455 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $14,179 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|
| GIBSON DUNN & CRUTCHER LLP | |||||||||
| 333 SOUTH GRAND AVE | LOS ANGELES | CA | 90071 | CONSULTING | $300,000 | ||||
| BRICAULT DESIGN INC | |||||||||
| DESIGN WORK | $211,521 | 407 WEST CORDOVA ST | VANCOUVER | CA | V6B 1E5 | ||||
| TIM MATCHT | |||||||||
| 50 WEST STREET APT 16D | NEW YORK | NY | 10006 | CONSULTING | $175,000 | ||||
| VVA PROJECT & COST MANAGERS | |||||||||
| 117 EAST 31ST STREET | NEW YORK | NY | 10016 | PROJECT MANAGEMENT | $161,934 | ||||
| TPG ARCHITECTURE LLP | |||||||||
| 132 WEST 31ST ST 31 PENN PLAZA | NEW YORK | NY | 10001 | CONSULTING | $145,856 | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $910,207 | MembershipDuesAmt |
| Fundraising | $55,836 | FundraisingAmt |
| All Other Contributions | $505,514 | AllOtherContributionsAmt |
| Total Contributions | $1,471,557 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PROGRAM INCOME | 611620 | $1,030,046 | $1,030,046 |
| COURT RENTAL | 713940 | $7,013 | $7,013 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,037,059 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100 | TotalRevenueColumnAmt |
| Exclusion | $100 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $3,500 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $55,836 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $38,333 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$34,833 | TotalRevenueColumnAmt |
| Exclusion | -$34,833 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $38,910 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $44,178 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,268 | TotalRevenueColumnAmt |
| Exclusion | -$5,268 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,468,615 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,037,059 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$40,001 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,634 | TotalAmt |
| Program Services | $111,634 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,701 | TotalAmt |
| Program Services | $626,701 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,334 | TotalAmt |
| Program Services | $49,334 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,847 | TotalAmt |
| Program Services | $53,847 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,132 | TotalAmt |
| Program Services | $20,132 | ProgramServicesAmt |
| Management And General | $165,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,593 | TotalAmt |
| Management And General | $94,593 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,225 | TotalAmt |
| Program Services | $251,458 | ProgramServicesAmt |
| Management And General | $19,767 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $363,901 | TotalAmt |
| Program Services | $251,590 | ProgramServicesAmt |
| Management And General | $112,311 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,809 | TotalAmt |
| Program Services | $47,919 | ProgramServicesAmt |
| Management And General | $110,890 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,072 | TotalAmt |
| Program Services | $55,028 | ProgramServicesAmt |
| Management And General | $61,044 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $916,291 | TotalAmt |
| Program Services | $916,291 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,965 | TotalAmt |
| Program Services | $42,403 | ProgramServicesAmt |
| Management And General | $9,562 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,662 | TotalAmt |
| Management And General | $42,662 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,715 | TotalAmt |
| Management And General | $42,715 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| HUDSON GUILD PRO LESSON | $6,483 | $6,483 |
| REPAIR & MAINTENANCE | $3,254 | $3,254 |
| DUES & SUBSCRIPTIONS | $1,737 | $1,737 |
| MEDICAL SUPPLIES | $14 | $14 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484 | TotalAmt |
| Program Services | $393 | ProgramServicesAmt |
| Management And General | $91 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,096,853 | TotalAmt |
| Program Services | $2,438,218 | ProgramServicesAmt |
| Management And General | $658,635 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $971,994 | BOYAmt |
| EOY | $180,221 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,000 | BOYAmt |
| EOY | $1,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,161 | BOYAmt |
| EOY | $9,401 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,375 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,383 | BOYAmt |
| EOY | $14,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,107,828 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $623,524 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,346,699 | BOYAmt |
| EOY | $8,484,304 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $5,017 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,016 | BOYAmt |
| EOY | $13,274 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,357,253 | BOYAmt |
| EOY | $9,711,608 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,091,263 | BOYAmt |
| EOY | $258,494 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,726,806 | BOYAmt |
| EOY | $1,311,091 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,800,838 | BOYAmt |
| EOY | $8,600,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,618,907 | BOYAmt |
| EOY | $10,169,585 | 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 | -$261,654 | BOYAmt |
| EOY | -$457,977 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$261,654 | BOYAmt |
| EOY | -$457,977 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,357,253 | BOYAmt |
| EOY | $9,711,608 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$628,238 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $431,915 | 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 | 0 | FSAuditedInd |
| 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 | $137,318 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $270,218 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,106,086 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $929,357 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,471,557 | CurrentTaxYearAmt |
| Total | $6,914,536 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $46,046 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $324,947 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $670,597 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,075,969 | CurrentTaxYearAmt |
| Total | $2,117,559 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $137,318 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $316,264 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,431,033 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,599,954 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,547,526 | CurrentTaxYearAmt |
| Total | $9,032,095 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $137,318 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $234,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,377,966 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $508,962 | CurrentTaxYearAmt |
| Total | $4,270,462 | 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 | $137,318 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $234,216 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,377,966 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $508,962 | CurrentTaxYearAmt |
| Total | $4,270,462 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,761,633 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,726 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $294 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100 | CurrentTaxYearAmt |
| Total | $6,501 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,256 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,726 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $294 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $100 | CurrentTaxYearAmt |
| Total | $6,501 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $250,000 | CurrentTaxYearMinus1YearAmt |
| Total | $250,000 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $138,574 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $320,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,431,327 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,850,079 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,547,626 | CurrentTaxYearAmt |
| Total | $9,288,596 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.51260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.40400 | PublicSupportPY509Pct |
| Investment Income CY | 0.00070 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00090 | 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 | $5,455,535 | OtherCostOrOtherBasisAmt |
| Book Value | $5,455,535 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,484,304 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | MAY TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $20,874 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $20,874 | CharitableContriEvent1Amt |
| Other Direct Expenses Event1 | $3,631 | OtherDirectExpensesEvent1Amt |
| Event2 | OCTOBER TOURNAMENT | Event2Nm |
| Gross Receipts Event2 | $38,462 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $34,962 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $3,500 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $34,702 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $59,336 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $55,836 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $3,500 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $38,333 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $38,333 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$34,833 | NetIncomeSummaryAmt |
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 | $2,000,000 | 0 | Yes (1) | Yes (1) |
| THE ELLEN FAMILY CHARITABLE FUND | |||||||
| BOARD CHAIR IS TRUSTEE OF FOUNDATION | SEE SUPPLEMENTAL INFORMATION | Yes (X) | $6,600,000 | $6,600,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $8,600,000 | 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 LOAN REPORTED IN PART II BETWEEN DAVID ELLEN AND OPEN SQUASH IS COMPOSED OF A $4.6 MILLION PERSONAL LOAN AND A $6.6 MILLION 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 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 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. |
| FORM 990, PART XII, LINE 2C: | THE BOARD MEETS REGULARLY TO DISCUSS ALL MATTERS INCLUDING ALL FINANCIAL AND AUDIT MATTERS. |
| FORM 990, PART XI, LINE 8: | AT THE TIME OF FILING, THE ORGANIZATION IS IN THE PROCESS OF COMPLETING ITS 2021 AUDIT. DURING THE AUDIT PROCESS SEVERAL ADJUSTMENTS WERE MADE RESULTING IN A PRIOR PERIOD ADJUSTMENT TO RETAINED EARNINGS. THE MAJORITY RELATED TO THE NCA SETTLEMENT. THE PRIOR YEAR RETURN SHOWED A $500,000 NCA EXPENSE BEING RECOGNIZED OVER TIME FOR GAAP PURPOSES, IT SHOULD HAVE BEEN TAKEN AS AN EXPENSE IN ONE YEAR. THE ORGANIZATION PLANS TO AMEND THE 2021 RETURN ONCE THE AUDIT IS COMPLETE. |