2025-01-15T09:37:27-06:00 2024-02-29 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-03-01 160695322 TENNIS CLUB OF ROCHESTER INC TENN 5853812529 570 KREAG ROAD PITTSFORD NY 14534 JIM BREKOVSKY PRESIDENT 5853812529 2025-01-15 1 1 ANTHONY SANDONATO P00244375 5854231860 2025-01-13 2023 2024-10-15 13:58:12Z JIM BREKOVSKY 570 KREAG ROAD PITTSFORD NY 14534 3045361 0 X HTTP://WWW.TCR1886.COM X 1970 NY WE PROVIDE PREMIER FACILITIES, WELL ORGANIZED ACTIVITIES, NUMEROUS PROGRAM OFFERINGS ALONG WITH TENNIS, PLATFORM TENNIS, AND PICKLEBALL INSTRUCTION. 12 12 171 15 437597 29898 0 7700 2716052 2884950 3939 24292 3 4227 2719994 2921169 0 0 0 0 1231029 1411731 0 0 0 1328086 1397557 2559115 2809288 160879 111881 3269967 3389518 596418 604088 2673549 2785430 OUR MISSION IS TO ENHANCE THE LIVES OF OUR MEMBERS THROUGH CLAY COURT TENNIS, PLATFORM TENNIS, PICKLEBALL, SWIMMING, AND FITNESS. 0 0 2241399 2475872 WE PROVIDE LESSONS, COURT TIME, LEAGUES, TOURNAMENTS, AND ACTIVITIES FOR TENNIS, PLATFORM TENNIS, AND PICKLEBALL PLAYERS. CHILDREN'S CAMPS ARE ALSO OFFERED DURING THE SUMMER. 2241399 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 171 1 1 1 0 0 0 0 55794 437597 0 0 0 X 12 12 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X DEANNA KERNAN 5853812529 570 KREAG ROAD PITTSFORD NY 14534 X NATHAN PENSGEN DIRECTOR - TERM ENDED DEC 2023 2.00 X 0 0 0 JOHN CONLEY DIRECTOR 2.00 X 0 0 0 KAREN BALTA SECRETARY - TERM ENDED DEC 2023 2.00 X X 0 0 0 JIM BREKOVSKY PRESIDENT 8.00 X X 0 0 0 LISA KIST 2ND VICE PRESIDENT - TERM ENDED DEC 2023 2.00 X X 0 0 0 JIM TAYLOR 1ST VICE PRESIDENT 2.00 X X 0 0 0 LORI CONNOLLY 2ND VICE PRESIDENT 2.00 X X 0 0 0 CARRIE VERRONE DIRECTOR 2.00 X 0 0 0 TIM WHITE TREASURER 2.00 X X 0 0 0 KAREN GAGIE SECRETARY 2.00 X X 0 0 0 BOB LLOYD DIRECTOR 2.00 X 0 0 0 ROB POTTER DIRECTOR 2.00 X 0 0 0 MARY CLARE DIRECTOR - JOINED DEC 2023 2.00 X 0 0 0 IAN MORTIMER DIRECTOR - JOINED DEC 2023 2.00 X 0 0 0 KATHY WILMOT DIRECTOR - JOINED DEC 2023 2.00 X 0 0 0 DEANNA KERNAN GENERAL MANAGER 60.00 X 132070 0 18000 132070 0 18000 1 0 1 0 DAVID SMITH DBA DAVID SMITH IRRIGATION 235 BOUGHTON HILL ROAD HONEOYE FALLS NY 14472 GENERAL CONTRACTOR - GROUNDS PROJECTS 185483 1 7700 2700 7700 TENNIS PROGRAM 713940 867425 514666 352759 WINTER TENNIS 713940 807627 786299 21328 SUMMER TENNIS 713940 573983 557342 16641 POOL 713940 198953 197166 1787 PADDLE TENNIS 713940 169559 159084 10475 267403 255050 12353 2884950 24292 2038 22254 128419 124192 4227 4227 2921169 2475872 437597 0 1222504 859035 363469 65792 48666 17126 123435 101488 21947 11900 11900 1204 1204 9349 9349 44286 44286 303259 275966 27293 3940 3940 313792 286406 27386 45207 41138 4069 INCOME TAXES 11452 11452 GROUNDS EXPENSE 214430 214430 FOOD / BEVERAGE AND SOC 124079 124079 HOUSE EXPENSE 114787 114787 199872 162748 37124 2809288 2241399 567889 0 13673 6091 556085 452159 79019 64830 44772 55634 50744 54718 8310066 5618522 2467445 2691544 58229 64542 3269967 3389518 115692 137549 313513 337583 112490 64464 54723 64492 596418 604088 X 2670380 2778003 3169 7427 2673549 2785430 3269967 3389518 111881 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 395223 395223 2514479 1915184 599295 645816 568826 76990 4754548 3134512 1620036 2691544 DEFERRED INITIATION FEES 64492 64492 X 3045361 124192 124192 2921169 0 2921169 2933480 124192 124192 2809288 0 2809288 PART X, LINE 2: THE CLUB IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CLUB IS SUBJECT TO TAXATION ON NET INCOME DERIVED FROM NON-MEMBER FUNCTIONS, AS WELL AS FROM NET INVESTMENT INCOME. THE CLUB HAS NO SIGNIFICANT DEFERRED INCOME TAX ASSETS OR LIABILITIES. THE CLUB HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF FEBRUARY 29, 2024, THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL OR NEW YORK STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE FEBRUARY 28, 2021. THE TAX RETURNS FOR YEARS ENDED FEBRUARY 28, 2021 THROUGH FEBRUARY 29, 2024 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE CLUB BELIEVES THEY HAVE NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, THEY HAVE NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 124,192. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 124,192. 0 0 0 DEANNA KERNAN GENERAL MANAGER 115284 0 16786 0 0 0 0 0 18000 0 150070 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS VOTE FOR BOARD VACANCIES BY WRITTEN AND/OR ELECTRONIC BALLOT MAILED AND/OR TRANSMITTED BY DECEMBER 1ST EACH YEAR WITH BALLOTS RECEIVED BY 5PM ON DECEMBER 22ND TO FINALIZE THE BOARD OF GOVERNORS FOR THE NEXT YEAR. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF GOVERNORS' PRESIDENT, TREASURER, AND GENERAL MANAGER PERFORM A DETAILED REVIEW OF THE FORM 990 AND THEN REPORT BACK TO THE BOARD THEIR APPROVAL AND OFFER BOARD MEMBERS AN OPPORTUNITY TO REVIEW AND ASK QUESTIONS AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 12C BOARD REGULARLY REVIEWS CONTRACTS WITH OUTSIDE PARTIES TO MAKE SURE THERE ARE NO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD, NONE OF WHOM ARE PAID, COLLECTED DATA REGARDING COMPENSATION OF CLUB MANAGERS FROM OTHER SIMILAR TYPE CLUBS. THE BOARD REVIEWS DATA AND SETS THE CLUB MANAGER'S SALARY AT A COMPARABLE LEVEL. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES, TAX RETURNS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS. PART XII, LINE 2C EXPLANATION THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT ACCOUNTANT NOR HAVE THEY CHANGED THE OVERSIGHT OF THE REVIEW FROM PRIOR YEARS.