2026-07-27T08:59:24-07:00 2025-12-31 061533072 WollackLewitz LLC 36 Elm Street Old Saybrook CT 06475 990 2025-01-01 060625729 OLD BLACK POINT ASSOCIATION INC OLDB PO BOX 260 NIANTIC CT 06357 DENISE HALL Treasurer 2026-07-24 true JOSEPH J WOLLACK CPA P01217255 8603884451 2025 2025-03-06 01:10:19Z JULIE HOBERT PO BOX 260 NIANTIC CT 06357 1870666 false X oldblackpoint.com X 1902 CT TO PROVIDE VARIOUS SERVICES FOR THE BENEFIT OF THE ASSOCIATION'S MEMBERSHIP. PUBLIC USE OF FACILITIES IS NOT ALLOWED. 9 9 19 117 649040 150875 51018 1700251 117 1725 19423 701783 1870666 0 0 66399 67846 0 0 465278 497368 531677 565214 170106 1305452 1439096 2713485 42583 11520 1396513 2701965 TO PROVIDE VARIOUS SERVICES FOR THE BENEFIT OF THE ASSOCIATION'S MEMBERSHIP false false RECREATIONAL AND SOCIAL ACTIVITIES PROVIDED TO ITS MEMBERS IN A SEASIDE COMMUNITY. THIS INCLUDES MAINTAINING A BEACH, TENNIS AND CROQUET COURTS AND PROVIDING RELATED LESSONS TO MEMBERS. THE ASSOCIATION HAS APPROXIMATELY 230 MEMBERS AT VARIOUS LEVELS OF MEMBERSHIPS. false true false false false false false false false true false false true 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 15 0 true 19 false false false false false true true 97500 false false false X 9 9 false false false false true true false true true false false true false false false false false false X DENISE HALL 8606525160 PO BOX 260 NIANTIC CT 06357 X JULIE HOBERT President 25.00 0.00 X X 0 0 0 DENISE HALL Treasurer 20.00 0.00 X X 0 0 0 EILEEN FAVA Secretary 2.50 0.00 X X 0 0 0 ANDREW BANEVER GOVERNOR 4.00 0.00 X 0 0 0 MARY MCCOURT GOVERNOR 16.00 0.00 X 0 0 0 KIM FOLLET GOVERNOR 1.00 0.00 X 0 0 0 MARK GALIETTE GOVERNOR 7.00 0.00 X 0 0 0 MICHAEL BECK Vice President 1.00 0.00 X X 0 0 0 STEPHEN NOTT GOVERNOR 5.00 0.00 X 0 0 0 0 false false false 0 150875 150875 CAPITAL ASSESSMENT 713990 1138220 1138220 INITIATION FEES 713990 97500 97500 MEMBER DUES 713990 414590 414590 PROGRAM ACTIVITIES 713990 49941 49941 1700251 117 117 0 0 0 0 0 0 0 CONVENIENCE FEES 635 635 LEGAL FEE REVERSAL 18350 18350 SUNDRY INCOME 438 438 19423 1870666 1719674 117 X 0 0 0 0 0 0 61427 0 0 6419 0 0 6456 0 0 0 746 0 140 0 0 0 0 0 0 0 0 55615 64049 TENNIS COURT MAINTENANCE 68503 BEACH MAINTENANCE 51668 SOCIAL ACTIVITES 51279 GROUNDS MAINTENANCE 33399 165513 565214 0 0 0 316664 780487 342067 200184 0 12236 45733 0 0 0 0 0 1240881 553507 768126 687374 0 0 0 0 3 999707 1439096 2713485 36677 9371 5906 2045 104 42583 11520 X 1396513 2701965 1396513 2701965 1439096 2713485 1305452 X true X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 253807 253807 156462 156462 829589 552484 277105 1023 1023 687374 CONSTRUCTION IN PROCESS 999707 999707 TAXES PAYABLE 104 104 X Part X : FIN48 Footnote The Association is exempt from Federal income taxes under Section 501(c)(7) of the Internal Revenue Code; however, the Association is liable for Federal and Connecticut income tax on unrelated business income. The Association had no Federal or State of Connecticut income tax liability for the year ended December 31, 2025.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for 2025.The Associations tax returns remain subject to examination by tax jurisdictions for three years after they have been filed. Form 990, Part VI, Section A, Line 6 THE ORGANIZATION IS A SOCIAL CLUB THAT HAS DIFFERENT LEVELS OF MEMBERSHIPS, INCLUDING VOTING AND NONVOTING. Form 990, Part VI, Section B, Line 11b FORM 990 IS PROVIDED TO ALL MEMBERS OF THE BOARD OF GOVERNORS FOR REVIEW BEFORE IT IS FILED WITH THE IRS. Form 990, Part VI, Section C, Line 19 THE ASSOCIATION IS EXEMPT UNDER IRC 501(C)(7) AND AS SUCH ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE NOT REQUIRED TO BE MADE AVAILABLE TO THE GENERAL PUBLIC. Form 990, Part IX, Line 24e ASSET DISPOSITIONS: Column (A) - Total = $25140; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CHILDREN'S PROGRAMS: Column (A) - Total = $6254; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONTRACT SERVICES: Column (A) - Total = $16740; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CROQUET COURT MAINTENANCE: Column (A) - Total = $32352; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GOLF COURSE MAINTENANCE: Column (A) - Total = $28554; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MINOR IMPROVEMENTS: Column (A) - Total = $8048; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $2144; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Real Estate Taxes: Column (A) - Total = $11292; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RED BARN MAINTENANCE: Column (A) - Total = $14223; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RENT: Column (A) - Total = $2372; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SWIMMING EXPENSES: Column (A) - Total = $179; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UTILITIES: Column (A) - Total = $16236; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e WEBSITE : Column (A) - Total = $1979; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0