2024-11-14T10:50:14-08:00 2023-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2023-01-01 201960550 CORTLAND REGIONAL SPORTS COUNCIL INC CORT 6077561864 100 Grange Place 209 Cortland NY 13045 Machell Phelps Executive Direc 2024-11-14 true DEBORAH HAYDEN P00188232 6077565681 2023 2024-10-15 13:58:12Z 100 Grange Place 209 Cortland NY 13045 252792 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 160177 144000 77242 108792 0 0 237419 252792 0 0 70044 74916 0 0 147653 200774 217697 275690 19722 -22898 142039 121336 59 2254 141980 119082 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 220437 108792 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 220437 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 true 15 0 true 2 true false 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 61215 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 61215 0 false false false 0 25000 119000 144000 Event Revenues 30567 30567 Senior Games Revenues 78225 78225 108792 0 0 0 0 0 0 0 0 0 252792 108792 X 0 0 0 0 61215 45911 15304 0 1860 1395 465 0 6572 4929 1643 5269 3952 1317 0 0 0 0 0 0 29777 22877 6900 7305 7305 11065 11065 0 0 0 12749 11059 1690 0 0 0 0 58 58 4418 4418 SENIOR GAMES EXPENSE 86146 86146 office and facility rental 35740 29740 6000 Registration fees 5993 5993 telephone/internet 4622 4622 2901 1130 1771 275690 220437 55253 0 126074 105429 0 0 15677 15677 0 0 0 0 0 3151 2921 288 230 0 0 0 0 0 142039 121336 1968 59 286 59 2254 X 141980 119082 141980 119082 142039 121336 -22898 X true X false true false 3151 2921 230 230 Accrued Expenses 284 Rounding 2 286 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, 2023, 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 2021 through 2023.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.