2024-11-15T00:01:07-06:00 2023-12-31 943108253 NOVOGRADAC & COMPANY LLP 1435 N MCDOWELL BLVD SUITE 350 PETALUMA CA 94954 990 2023-01-01 940362320 CALIFORNIA TENNIS CLUB CALI 4153463611 1770 SCOTT ST SAN FRANCISCO CA 94115 JEREMY GREGORY GENERAL MANAGER 4153463611 2024-11-15 1 1 LANCE SMITH P00696626 4152236130 2023 2024-10-15 13:58:12Z JEREMY GREGORY 1770 SCOTT ST SAN FRANCISCO CA 94115 5500372 0 X WWW.CALCLUBTENNIS.COM X 1884 CA TO PROMOTE THE GAME OF TENNIS AND RELATED SOCIAL ACTIVITIES. 9 9 54 0 2323 57882 179015 114411 3616883 3947961 14035 62379 712128 864788 4522061 4989539 0 0 0 0 2921342 3228495 0 0 0 1112638 1206618 4033980 4435113 488081 554426 7387376 7532243 1333881 924322 6053495 6607921 TO PROMOTE THE GAME OF TENNIS BY PROVIDING TENNIS AND SOCIAL FACILITIES PRINCIPALLY FOR ITS MEMBERS. 0 0 4435113 4989539 TO PROMOTE THE GAME OF TENNIS BY PROVIDING TENNIS AND SOCIAL FACILITIES PRINCIPALLY FOR ITS MEMBERS. 4435113 0 0 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 16 0 54 0 1 1 0 0 0 0 994365 2323 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X JEREMY GREGORY 4153463611 1770 SCOTT STREET SAN FRANCISCO CA 94115 SHAUN CHAUDHURI PRESIDENT 1.00 X X 0 0 0 JAS HODZIC VICE PRESIDENT 1.00 X X 0 0 0 ANDREW SPOKES TREASURER 1.00 X X 0 0 0 GINNY CONNER SECRETARY 1.00 X X 0 0 0 MARY ROSE FERNANDEZ DIRECTOR 1.00 X 0 0 0 ROGER KUO DIRECTOR 1.00 X 0 0 0 KARI NOVATNEY DIRECTOR 1.00 X 0 0 0 ALI RAUH DIRECTOR 1.00 X 0 0 0 RYAN CLARK DIRECTOR 1.00 X 0 0 0 TIM ODENWELLER GENERAL MANAGER 40.00 X 275710 0 17765 STEVEN JACKSON TENNIS DIRECTOR 40.00 X 262111 0 36908 PAMELA ANDRES EMPLOYEE 40.00 X 110881 0 18183 ERWIN DIMACALI EMPLOYEE 40.00 X 106615 0 3516 HARRY TONG EMPLOYEE 40.00 X 110913 0 31412 866230 0 107784 5 0 1 1 0 114411 114411 MEMBERSHIP DUES AND CHARGES 713940 2901555 2901555 INITIATION AND ASSESSMENT FEES 713940 994365 994365 CLUB REVENUE 713940 52041 49718 2323 3947961 56559 56559 6100 280 5820 5820 5820 1375341 510553 864788 864788 4989539 4816246 2323 56559 866230 1804240 363381 194644 21306 44790 5247 18501 361312 60984 MISC AND OUTSIDE SERVIC 228930 SUPPLIES 151483 UTILITIES 128587 REPAIRS AND MAINTENANCE 80780 104698 4435113 84703 61359 2062381 2064033 475746 498279 149928 144852 16014 31494 11913330 7181104 4596365 4732226 2239 0 7387376 7532243 197360 68267 180760 168296 731260 407638 224501 280121 1333881 924322 X 6053495 6607921 6053495 6607921 7387376 7532243 554426 0 X X 0 1 X 1 0 53497 53497 8867171 5361530 3505641 748461 504308 244153 2244201 1315266 928935 4732226 ACCRUED PAYROLL 280121 280121 X 4989539 0 4989539 0 4989539 4435113 0 4435113 0 4435113 PART X, LINE 2: THE CLUB IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC) AND FRANCHISE TAXES UNDER 23701G OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, IT IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. THE CLUB IS LIABLE FOR TAXES ON ITS NET UNRELATED BUSINESS TAXABLE INCOME AT STANDARD CORPORATE RATES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CLUB HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAKING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. X X 0 0 0 STEVEN JACKSON TENNIS DIRECTOR 262111 0 0 0 0 0 9007 0 27901 0 299019 0 0 0 TIM ODENWELLER GENERAL MANAGER 275710 0 0 0 0 0 8094 0 9671 0 293475 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CALIFORNIA TENNIS CLUB IS A NOT-FOR-PROFIT CORPORATION THAT HAS APPROXIMATELY 1000 MEMBERS. THERE ARE VARIOUS CLASSIFICATIONS OF MEMBERS, WITH DIFFERENT RIGHTS AND PRIVLEGES AS SPECIFIED IN THE CLUB BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7A CLUB MEMBERS (EXCLUDING JUNIOR AND NON-RESIDENT MEMBERS) ELECT A BY-LAW SPECIFIED NUMBER OF BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7B ITEMS REQUIRING APPROVAL BY CLUB MEMBERS (EXCLUDING JUNIOR AND NON-RESIDENT MEMBERS) ARE DESCRIBED IN THE CLUB'S BY-LAWS, E.G. MAKING CHANGES TO THE BY-LAWS, DISSOLUTION OF THE CLUB, ETC. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE GENERAL MANAGER REVIEWS THE FORM 990 BEFORE FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST POLICY FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A AT THE END OF EACH CALENDAR YEAR, KEY EMPLOYEES RECEIVE EVALUATIONS AND ANY INCREASE IN SALARY BASED ON SUCCESSFUL COMPLETION OF ESTABLISHED GOALS AND OBJECTIVES. CONSIDERATION OF SALARIES IS COMPARED TO INDUSTRY AND LOCAL STANDARDS. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE CLUB'S FACILITIES. PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE CLUB'S PROCESS FOR OVERSIGHT OF THE AUDIT.