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Nonprofit · EIN 58-1400517

WEST SMYRNA SWIM AND TENNIS CLUB

Tax-exempt (reinstated) · SMYRNA, GA 30081

Financials

$139K$164K2023$210K$134K2024
Revenue Expenses · by fiscal year end
Financials of WEST SMYRNA SWIM AND TENNIS CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$209,862$134,331$75,531$169,615$4,000$165,615
December 31, 2023990-EZ$139,444$163,820-$24,376$94,084$4,000$90,084
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$209,814
Investment income
$48
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$91,272
Depreciation
$14,035
Program services (functional)
$134,331

Balance sheet and other

Total assets, start of year
$94,084
Total assets, end of year
$169,615
Total liabilities, end of year
$4,000
Net assets, end of year
$165,615
Land, buildings and equipment
$106,869
Net assets without donor restrictions
$165,615
Gross receipts
$209,862
Employees
0
Volunteers
8
Year formed
1978
State of legal domicile
GA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
ADAM ESKEWTREASURER
Officer
–$0
CARRIE GILDEASECRETARY
Officer
–$0
MATT PASTOREVP FACILITIE
Officer
–$0
CATHY SLOANVP MEMBERSHI
Officer
–$0
SETH SPANGLERPRESIDENT
Officer
–$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
SETH SPANGLERPRESIDENT3$0
MATT PASTOREVP FACILITIE3$0
CARRIE GILDEASECRETARY2$0
CATHY SLOANVP MEMBERSHI2$0
ADAM ESKEWTREASURER3$0

Address and contacts

Address (IRS master file)
PO BOX 813664, SMYRNA, GA 30081-8664
Principal officer (990 for 2024)
SETH SPANGLER
Signed the 990
ADAM ESKEW, TREASURER
Phone
(770) 712-8665
Return prepared by
CUMBERLAND FINANCIAL GROUP INC

Mission

PROVIDE A FACILITY WHERE MEMBERS MAY SWIM, SOCIALIZE AND PLAY TENNIS.

990 for the year ended December 31, 2024

Program accomplishments

  • PROVIDE A FACILITY WHERE MEMBERS MAY SWIM, SOCIALIZE AND PLAY TENNIS.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
58-1400517
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2017
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$169,615
Income (IRS master file)
$209,862

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
March 1, 2017
Reinstated
Effective May 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$209,862$134,331$169,615XML
990-EZDecember 2023$139,444$163,820$94,084XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-1400517).

Questions about WEST SMYRNA SWIM AND TENNIS CLUB

What is the EIN of WEST SMYRNA SWIM AND TENNIS CLUB?
The employer identification number (EIN) of WEST SMYRNA SWIM AND TENNIS CLUB is 58-1400517.
Is WEST SMYRNA SWIM AND TENNIS CLUB tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to WEST SMYRNA SWIM AND TENNIS CLUB tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WEST SMYRNA SWIM AND TENNIS CLUB file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of WEST SMYRNA SWIM AND TENNIS CLUB due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WEST SMYRNA SWIM AND TENNIS CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of WEST SMYRNA SWIM AND TENNIS CLUB?
The 990 for the year ended December 31, 2024 names SETH SPANGLER.
Who are the officers and directors of WEST SMYRNA SWIM AND TENNIS CLUB?
The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
How much revenue does WEST SMYRNA SWIM AND TENNIS CLUB have?
On its 990 for the year ended December 31, 2024 it reported revenue of $209,862, expenses of $134,331 and total assets of $169,615 at year end.

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