2024-11-05T13:25:04-06:00 2023-12-31 450250958 Eide Bailly LLP 877 W Main St Ste 800 Boise ID 837025858 990 2023-01-01 820277453 Boise Racquet & Swim Club BOIS 2083761052 1116 N Cole Rd Boise ID 83704 Russell Moorhead President 2083761052 2024-10-30 1 1 Kimberly C Nelson CPA P01887713 2083447150 2024-10-30 2023 2024-10-15 13:58:12Z Russell Moorhead 1116 N Cole Rd Boise ID 83704 2744458 0 X www.boisetennis.com X 1967 ID To promote athletics and fitness by providing recreational and social facilities to members. 11 11 82 20 247472 1970 0 0 2279353 2564215 42 1042 68011 67997 2347406 2633254 0 0 0 0 1383209 1518916 0 0 0 764233 709879 2147442 2228795 199964 404459 2564432 2648744 596029 275882 1968403 2372862 To promote athletics and fitness, particularly tennis and swimming, by establishing and maintaining a recreational and social facility to be used for this purpose. 0 0 The purpose as documented in the Articles of Incorporation is to establish and maintain a recreation facility whereupon all athletic sports (particularly tennis and swimming) may be conducted. Throughout the year such a facility is operated and maintained for the benefit and enjoyment of members who are individuals and families, numbering approximately 651. The facilities are used year-round for tennis, fitness and other recreational and athletic purposes including seasonal swimming. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 1 82 1 1 1 0 0 0 0 2800 247371 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 X Debbie Schlund Accounting Manager 2083761052 1116 N Cole Rd Boise ID 83704 Russell Moorhead President 1.00 X X 0 0 0 Gail Northness Vice President 1.00 X X 0 0 0 Jarrett Rummel Treasurer 1.00 X X 0 0 0 Tyler Neil Secretary 1.00 X X 0 0 0 Jeff Wood Director 0.50 X 0 0 0 Rosa Carnot Director 0.50 X 0 0 0 Jeff Roth Director 0.50 X 0 0 0 Mary Arve Director 0.50 X 0 0 0 Bob Firpo Director 0.50 X 0 0 0 Tony Hunt Director 0.50 X 0 0 0 Ricky Roby Director 0.50 X 0 0 0 Tab Roper General Manager 40.00 X 83464 0 25135 83464 0 25135 0 0 0 0 0 Membership Dues & Asse 813410 1186480 1186480 Tennis 713940 1146278 934157 212121 Fitness Training 713940 100138 96402 3736 Swimming 713940 83937 63447 20490 Socials and Lockers 813410 47382 36358 11024 2564215 3000 3000 1958 -1958 -1958 -1958 177243 109246 67997 -2899 70896 2633254 2316844 247472 68938 108599 1175280 22077 112971 99989 15514 1316 121485 31474 143518 2523 14490 166639 33645 Instruction, Tournament 89802 Repairs & Maintenance 65861 Member Retention Expens 19100 Dues & Subscriptions 2464 2048 2228795 109242 14512 372201 169575 17020 20033 9633 9415 2400 3400 5757125 3325316 2053936 2431809 2564432 2648744 144793 234554 33393 41328 417843 0 596029 275882 X 1968403 2372862 1968403 2372862 2564432 2648744 404459 0 X 1 X 0 1 0 111410 111410 4922941 3112281 1810660 97137 76188 20949 625637 136847 488790 2431809 X Part X, Line 2: Management believes that the Club has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Club would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. Form 990, Part VI, Section A, line 1a A majority of the members of the Executive Committee shall be empowered to take all actions and make such decisions as the Board of Directors might otherwise be authorized to take, subject to the prior authorization, or subsequent ratification, of a majority of the full Board of Directors. The Executive Committee shall consist of the duly elected President, Vice President, Secretary and Treasurer of the Board of Directors. The Executive Committee shall be chaired by the President of the corporation. Form 990, Part VI, Section A, line 6 The Organization has two classes of members, Shareholding and Non-Shareholding. All Shareholding Members have one share of stock with voting rights. Form 990, Part VI, Section A, line 7a At each election of Directors, each Shareholding Member entitled to vote may vote for as many persons as there are Directors to be elected. Form 990, Part VI, Section A, line 7b Shareholding members vote on the authorization of assessments for operating purposes, capital expenditures, or improvements as well as changes to bylaws. Form 990, Part VI, Section B, line 11b The General Manager and Bookkeeper, and then the Finance Committee conduct a detailed review of the Draft Form 990. Prior to filing the final return, the entire Board of Directors is presented with a copy of the Form 990 for comment. Form 990, Part VI, Section B, line 12c The Club's Conflict of Interest Policy applies to the Board of Directors. Any director with a direct or indirect interest in a contract or other transaction presented to the board for approval shall make a prompt and full disclosure of the material facts of the transaction and the director's interest to the board prior to the board's acting on such contract or transaction. An indirect interest shall mean if another entity in which the director has a material interest is a party to the transaction; or if another entity of which the director is a director, officer, general partner, manager or trustee is a party to the transaction. A conflict of interest transaction is authorized, approved or ratified if it receives the affirmative vote of a majority of the directors on the board with no direct or indirect interest in the transaction. Form 990, Part VI, Section B, line 15 General Manager compensation is reviewed and approved annually by the Board of Directors and the process is documented meeting minutes. Form 990, Part VI, Section C, line 19 Documents are made available to shareholders upon request.