2025-10-24T11:54:13-07:00 2024-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2024-01-01 201960550 CORTLAND REGIONAL SPORTS COUNCIL INC CORT 6077561864 100 Grange Place 209 Cortland NY 13045 Machell Phelps Executive Direc 2025-09-16 true DEBORAH HAYDEN P00188232 6077565681 2024 2025-03-06 01:10:19Z 100 Grange Place 209 Cortland NY 13045 294969 false X CORTLANDSPORTS.ORG X 2004 NY The Cortland Regional Sports Council, Inc. was formed to promote and develop sport, athletic and recreational opportunities, events, competitions, and educational opportunities for Cortland County, New York. 15 15 2 200 0 144000 169177 108792 125792 0 0 252792 294969 0 0 74916 81386 0 0 200774 202550 275690 283936 -22898 11033 121336 136289 2254 6174 119082 130115 The Cortland Regional Sports Council, Inc. was formed to promote and develop sport, athletic and recreational opportunities, events, competitions, and educational opportunities for Cortland County, New York. false false 232031 125792 To market and promote Cortland County's sports, athletic, and recreational facilities as sites for events and competitions including the extensive athletic facilities located at the State University of New York at Cortland college campus, and the JM McDonald Sports Complex in Cortland, New York 232031 true 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 false false false true 18 0 true 2 true false false false false false false false 0 false false false false false false false X 15 15 false false false false false false false true false false false true true true true false false true false false NY X LORRENE MOORE 6077561864 100 GRANGE PLACE Cortland NY 13045 Machell Phelps Executive Direc 40.00 0.00 X 65360 0 0 Joseph Reagan Vice President 2.00 0.00 X X 0 0 0 LARRY BRADY BOARD MEMBER 1.00 0.00 X 0 0 0 JEREMY BOYLAND BOARD MEMBER 1.00 0.00 X 0 0 0 BOB HAIGHT BOARD MEMBER 1.00 0.00 X 0 0 0 Mick McDaniel President 2.00 0.00 X X 0 0 0 DAVE BASILE BOARD MEMBER 1.00 0.00 X 0 0 0 John McNerney Secretary 2.00 0.00 X X 0 0 0 MICHELLE ENRIGHT BOARD MEMBER 1.00 0.00 X 0 0 0 MIKE URTZ BOARD MEMBER 1.00 0.00 X 0 0 0 ANDREA PIEDIGROSSI BOARD MEMBER 1.00 0.00 X 0 0 0 THERESA WILSON Treasurer 2.00 0.00 X X 0 0 0 James Baranello BOARD MEMBER 1.00 0.00 X 0 0 0 SCOTT STEVE BOARD MEMBER 1.00 0.00 X 0 0 0 KACIE HARDER BOARD MEMBER 1.00 0.00 X 0 0 0 JASON TISA BOARD MEMBER 1.00 0.00 X 0 0 0 65360 0 false false false 0 25000 144177 169177 Event Revenues 46679 46679 MISCELLANEOUS REVENUE 2420 2420 Senior Games Revenues 76693 76693 125792 0 0 0 0 0 0 0 0 0 294969 125792 X 0 0 0 0 65360 49020 16340 0 3752 2814 938 0 6495 4871 1624 5779 4334 1445 0 0 0 0 0 0 29661 21698 7963 22893 22893 4566 4566 0 0 0 0 14075 14075 0 0 0 1166 1166 4516 4516 SENIOR GAMES EXPENSE 73108 73108 office and facility rental 44514 38514 6000 telephone/internet 3840 3840 MISCELLANEOUS 2281 2281 1930 704 1226 283936 232031 51905 0 105429 111949 0 0 15677 15777 0 0 0 0 0 12651 4088 230 8563 0 0 0 0 0 121336 136289 1968 5788 286 386 2254 6174 X 119082 130115 119082 130115 121336 136289 11033 X true X false true false X 149750 165458 160177 144000 169177 788562 0 0 0 0 149750 165458 160177 144000 169177 788562 0 0 788562 0 0 0 25396 31336 77242 108792 125792 368558 175146 196794 237419 252792 294969 1157120 0.68150 0.00000 X 12651 4088 8563 8563 Accrued Expenses 385 Rounding 1 386 X Part X : FIN48 Footnote The Council follows the provisions of "Accounting for Uncertainty in Income Taxes", which prescribes a recognition threshold and measurement process for recording in the financial statements uncertain tax positions taken or expected to be taken in a tax return. Additionally, the standard provides guidance on the recognition, classification, accounting in interim periods and disclosure requirements for certain tax positions. At December 31, 2024, the Council did not have any unrecognized tax benefits or any related accrued interest or penalties. The tax years open to examination by the Federal and New York State taxing authorities are 2022 through 2024.Significant management judgment is required in determining uncertain tax positions. While the Council bases its estimates on historical experience and various other assumptions that management believes to be reasonable under the circumstances, actual results may differ from these estimates, and, as a result, could have a material impact on the financial position. Form 990, Part VI, Section B, Line 11b FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST ANNUALLY OR AS THEY ARISE. Form 990, Part VI, Section B, Line 15a EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY COMPARING SALARIES FOR SIMILAR POSITIONS IN THE COUNTY. ALSO, THE EXECUTIVE DIRECTOR'S PERFORMANCE IS REVIEWED ANNUALLY. ONCE THESE FACTORS ARE REVIEWED THE BOARD APPROVES THE SALARY. Form 990, Part VI, Section C, Line 19 THE COUNCIL'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.