2024-09-11T10:35:30-04:00 2023-10-31 061648707 FIONDELLA MILONE & LASARACINA LLP 300 WINDING BROOK DR STE 1 GLASTONBURY CT 06033 990 2022-11-01 060688038 ROCKY POINT CLUB INC ROCK 2036373620 60 ROCKY POINT ROAD OLD GREENWICH CT 06870 JACQUELYN SMITH TREASURER 2036373620 2024-09-10 true false OWEN W BREGMAN P00163780 8606573651 2024-09-11 2022 2024-08-08 14:25:15Z PETER MULLEN 1393755 false X WWW.ROCKYPOINT.COM X 1928 CT A FAMILY ORIENTED ORGANIZATION DEVOTED TO PROMOTING AND INSTRUCTING YACHTING, SAILING, SWIMMING AND RELATED NAUTICAL ACTIVITIES. 203 0 54 15 0 990255 1113238 234142 203379 26134 19115 42460 58023 1292991 1393755 0 0 420636 455423 0 0 721374 786511 1142010 1241934 150981 151821 3124892 3139065 1035280 897631 2089612 2241434 X THE ROCKY POINT CLUB, INC. IS AN INDEPENDENT, NON-PROFIT ORGANIZATION. IT'S MISSION IS TO PROMOTE AND INSTRUCT YACHTING, SAILING, SWIMMING AND OTHER RELATED NAUTICAL ACTIVITIES. false false 55437 74736 SAILING & WATERFRONT - INSTRUCTION AND COMPETITIVE SAILING OPEN TO ALL MEMBERS, BUT PRIMARILY FOR CHILDREN UNDER THE AGE OF 16 214474 99470 SWIMMING INSTRUCTIONS AND COMPETITIONS FOR CHILDREN 21228 29173 SOCIAL & ENTERTAINMENT ACTIVITIES FOR ALL MEMBERS NONPARTICIPATION FEES AND OTHER EXEMPT FUNCTION INCOME. 291139 false false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 1 0 true 54 true false false false false false 201167 43799 false false false X 203 0 false false false false true true true true true false false true false false false true false false CT X ROCKY POINT CLUB INC 2039403644 60 ROCKY POINT RD OLD GREENWICH CT 06870 X PETER MULLEN PRESIDENT 1.00 X X 0 0 0 JOHN MERRILL VICE PRESIDE 1.00 X X 0 0 0 JACQUELYN SMITH TREASURER 1.00 X X 0 0 0 MARTIJN VAN TUIJL BUILDING & G 1.00 X 0 0 0 DAVE WARD WATERFRONT 1.00 X 0 0 0 STEVIANN MARTINES COMMUNICATIO 1.00 X 0 0 0 GRETA SPIESS COMMODORE/SR 1.00 X 0 0 0 KOLLEEN EVERS JUNIOR SAILI 1.00 X 0 0 0 CRYSTAL RAMAKRISHNAN ENTERTAINMEN 1.00 X 0 0 0 KARA MENDELSOHN AQUATICS 1.00 X 0 0 0 JANE ANDERSON HOUSE 1.00 X X 0 0 0 HEATHER DEVRIES SECRETARY 1.00 X X 0 0 0 false false false 629300 483938 1113238 SWIMMING 99470 99470 SAILING & WATERFRONT 63256 63256 SOCIAL & ENTERTAINMENT 29173 29173 NON-PARTICIPATING FEES 11480 11480 203379 19115 19115 GUEST FEES 713910 32319 32319 GATEHOUSE SALES 713910 22212 22212 OTHER INCOME 713910 3492 3492 58023 1393755 280517 287306 122115 165191 168117 42738 125379 18046 18046 7696 7696 1199 1199 274064 274064 102853 102853 REPAIRS & MAINTENANCE 120775 49475 71300 PROPERTY TAX 97235 97235 OTHER 59269 21072 38197 UTILITIES 30910 30910 74464 55739 18725 1241934 291139 950795 0 924184 967086 29447 7744 37705 32279 5539594 3409971 2127549 2129623 6007 2333 3124892 3139065 41103 7030 994177 890601 1035280 897631 X 2089612 2241434 2089612 2241434 3124892 3139065 X 151821 1 X true X false true false 78300 78300 872740 614181 258559 4588554 2795790 1792764 2129623 POOL RECONSTRUCTION BOND 735801 CAPITAL IMPROVEMENT BOND 129000 DEBENTURES PAYABLE 25800 890601 X 1393755 1393755 1393755 1241933 149035 149035 1092898 149036 149036 1241934 SCHEDULE D, PAGE 3, PART X THE CLUB IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM TAXES UNDER 501 (C)(7) OF THE INTERNAL REVENUE CODE. THE EXEMPTION APPLIES TO ALL INCOME, EXCEPT UNRELATED BUSINESS INCOME AS NOTED UNDER 511 OF THE INTERNAL REVENUE CODE. THE CLUB DID NOT HAVE UNRELATED BUSINESS INCOME IN EXCESS OF 1,000 FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022, AND WAS THEREFORE NOT LIABLE FOR TAXES ON UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES UNDER GAAP REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLUB AND RECOGNIZE A TAX LIABILITY IF THE CLUB HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WILL NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN BY THE CLUB, AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUBS TAX FILINGS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE TAX AUTHORITIES FOR THREE YEARS FROM THE LATER OF THE DUE DATE OF THE RETURN OR THE DATE THE RETURN IS ACTUALLY FILED. CURRENTLY, THE CLUBS TAX FILINGS FOR THE YEARS ENDED OCTOBER 31, 2023, 2022, 2021 AND 2019 ARE SUBJECT TO EXAMINATION. SCHEDULE D, PAGE 4, PART XII, LINE 2D BOOK / TAX DEPRECIATION DIFFERENCE 149,035 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK/TAX DEPRECIATION DIFFERENCE 149,036 FORM 990, PAGE 2, PART III, LINE 4D NONPARTICIPATION FEES AND OTHER EXEMPT FUNCTION INCOME. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERSHIP IS LIMITED TO 203 FAMILIES. THERE ARE ALSO A LIMITED NUMBER OF SENIOR, LIFE AND NON-RESIDENT MEMBERSHIPS AVAILABLE. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERSHIP ELECTS OFFICERS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 7B THE CLUB HAS AN ANNUAL MEETING WHERE THE MEMBERSHIP VOTES ON ALL OFFICERS, THE BUDGET AND ANY BYLAW CHANGES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF GOVERNORS PRIOR TO FILING THE RETURN. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF GOVERNORS PERFORMS AN ANNUAL REVIEW OF MANAGER'S PERFORMANCE AND COMPENSATION; STRENGTHS OF THE MANAGERS ARE EMPHASIZED AND SUGGESTIONS FOR IMPROVEMENT ARE ALSO POINTED OUT. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB MAKES ITS FINANCIAL STATEMENTS AND TAX RETURN AVAILABLE TO MEMBERS UPON WRITTEN OR ORAL REQUEST. FORM 990, PART XI, LINE 9 BOOK/TAX DEPRECIATION DIFFERENCE 149,036 BOOK / TAX DEPRECIATION DIFFERENCE -149,035 TOTAL 1