2025-11-17T14:49:03-06:00 2024-12-31 271728945 PKF O' CONNOR DAVIES LLP 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2024-01-01 135506674 TIRO A SEGNO OF NEW YORK INC TIRO 2122542500 77 MACDOUGAL STREET NEW YORK NY 100122504 ROBERT AVERSANO PRESIDENT 9175600676 2025-11-15 1 1 KERRI RAWCLIFFE P01398485 4016216200 2024 2025-03-06 01:10:19Z ROBERT AVERSANO 77 MACDOUGAL STREET NEW YORK NY 100122504 4756086 0 X WWW.TIROASEGNO.NET X 1897 NY TO MAINTAIN A CLUBHOUSE AND RESTAURANT; TO CULTIVATE A SOCIAL SPIRIT AMONG ITS MEMBERS; TO PROVIDE THEM WITH LAWFUL RECREATION TO DO GENERALLY WHATEVER MAY SERVE FOR THE ADVANCEMENT, BENEFIT, DIVERSION OR PLEASURE OF THE MEMBERS. 16 16 63 16 100652 73192 0 345692 1091760 1391290 19034 50466 -83709 1659335 1027085 3446783 0 0 0 0 471844 1983542 0 0 0 673983 720716 1145827 2704258 -118742 742525 5233491 5821018 2918567 2829190 2314924 2991828 TO MAINTAIN A CLUBHOUSE AND RESTAURANT; CULTIVATE A SOCIAL SPIRIT AMONG ITS MEMBERS; TO PROVIDE THEM WITH LAWFUL RECREATION TO DO GENERALLY WHATEVER MAY SERVE FOR THE ADVANCEMENT, BENEFIT, DIVERSION OR PLEASURE OF THE MEMBERS. 0 0 THE CLUB'S PROGRAM SERVICE ACCOMPLISHMENTS INCLUDE ITS FACILITIES WHICH ARE OPEN MOST OF THE YEAR FOR THE MEMBERSHIP AND THEIR GUESTS TO ENJOY. THE CLUB'S FOOD AND BEVERAGE OPERATION OFFERS LUNCH AND DINNER FOR MOST OF THE YEAR FOR THE MEMBERS AND THEIR GUESTS. 0 1 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 1 1 1 1 0 1 11 0 1 63 1 1 1 0 0 0 0 137500 93204 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 X SPENCER KOJA CONTROLLER 2122542500 77 MACDOUGAL STREET NEW YORK NY 100122504 X ROBERT AVERSANO PRESIDENT 1.00 0.75 X X 0 0 0 STEPHEN MAROTTA BOARD MEMBER 1.00 0.75 X 0 0 0 VINCENT LAPAGLIA V.P. MEMBERSHIP 1.00 0.75 X X 0 0 0 JOHN VINCENTI V.P. OPERATIONS 1.00 0.75 X X 0 0 0 RICK THOBEN RECORDING SECRETARY/BOARD 1.00 0.75 X 0 0 0 JOSEPH MURE JR FOUNDATION CHAIR/BOARD MEMBER 1.00 0.75 X 0 0 0 JOHN ARANEO BOARD MEMBER 1.00 0.75 X 0 0 0 GINA BONACCI CLARK BOARD MEMBER 1.00 0.75 X 0 0 0 DOMENICK CAMA VP FINANCE 1.00 0.75 X X 0 0 0 DOMENICK CHIECO BOARD MEMBER 1.00 0.75 X 0 0 0 JOSEPH DOREN III BOARD MEMBER 1.00 0.75 X 0 0 0 CHRISTOPHER GALLO BOARD MEMBER 1.00 0.75 X 0 0 0 STEVEN PELUSO CLUB COUNSEL/BOARD MEMBER 1.00 0.75 X 0 0 0 CHRISTOPHER PIA BOARD MEMBER 1.00 0.75 X 0 0 0 DR MICHAEL FANUCCI V.P. ENTERTAINMENT 1.00 0.75 X X 0 0 0 CHRISTOPHER OTTOMANELLI BOARD MEMBER 1.00 0.75 X 0 0 0 NICOLA RIFINO GENERAL MANAGER 50.00 X 219868 0 0 MASSIMILANO CONVERTINI EXECUTIVE CHEF 50.00 X 161760 0 0 SPENCER KOJA CONTROLLER 50.00 X 150044 0 0 STEPHEN SIGNORASTRI MAITRE D' 50.00 X 132873 0 0 664545 0 0 4 0 1 0 0 345692 345692 MEMBERSHIP DUES 713910 1055147 1055147 INITIATION FEES 713910 137500 137500 MEMBERSHIP CERTIFICATE 713910 107030 107030 OTHER PROGRAM REVENUE 713910 91613 91613 1391290 50466 50466 2968638 1309303 1659335 1609149 50186 3446783 3000439 100652 0 531673 1029727 257507 164635 61469 18215 625 41814 47238 70112 6077 3970 251268 109411 REPAIRS & MAINTENANCE 80294 MISC 14391 ENTERTAINMENT AND DECOR 8107 MEMBERSHIP AND DUES 4463 3262 2704258 213335 862699 1772497 1799670 120111 136166 343270 158998 8603554 5750220 2773825 2853334 10453 10151 5233491 5821018 325060 198056 993000 926394 144684 140667 1455823 1564073 2918567 2829190 X 2314924 2991828 2314924 2991828 5233491 5821018 X 742525 -57621 -8000 X X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7384873 4635280 2749593 1183182 1079441 103741 35499 35499 0 2853334 BENEFIT FUND PAYABLE 204531 CAPITAL CERTIFICATES 1359542 1564073 X PART X, LINE 2: TIRO MAKES DISCLOSURES ABOUT THE EFFECT OF TAX POSITIONS ONLY WHEN THEY ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT TIRO HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. TIRO IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII X 0 0 X X 0 0 0 NICOLA RIFINO GENERAL MANAGER 219868 0 0 0 0 0 0 0 0 0 219868 0 0 0 MASSIMILANO CONVERTINI EXECUTIVE CHEF 161760 0 0 0 0 0 0 0 0 0 161760 0 0 0 SPENCER KOJA CONTROLLER 150044 0 0 0 0 0 0 0 0 0 150044 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS NINE MEMBERSHIP CLASSES. THE CLUB'S MEMBERSHIP CONSISTS OF 1) GENERAL MEMBERS, 2) ASSOCIATE MEMBERS, 3) AFFILIATE MEMBERS, 4) YOUNG MEMBERS, 5) LEGACY MEMBERS, 6) LIFE MEMBERS, 7) HONORARY, 8) EX-OFFICIO HONORARY, AND 9) YOUNG LEGACY MEMBERS. ONLY GENERAL, ASSOCIATE AND LIFETIME MEMBERS ARE ENTITLED TO VOTE AT CLUB MEMBERSHIP MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS WILL VOTE ON A SPECIFIC BOARD MEMBER TO REPRESENT THEM AS THE HEAD OF THE NOMINATING COMMITTEE. THE HEAD OF THE NOMINATING COMMITTEE THEN PICKS MEMBERS FROM THE GENERAL MEMBERSHIP WHO THEN NOMINATE MEMBERS FOR ELECTION TO SPECIFIC POSTS AND COMMITTEES. A MAILING IS THEN SENT TO ALL VOTING MEMBERS OF THE CLUB TO VOTE ON THESE SPECIFIC COMMITTEES AND POSTS. MEMBERS ALREADY SERVING ON THE BOARD OF DIRECTORS IN EXECUTIVE POSITIONS THEN MOVE UP IN SUCCESSION TO THEIR POSTS EACH YEAR FOR TWO YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7B WHEN THE CLUB MUST DECIDE ON A MAJOR RENOVATION AND/OR ASSESS MEMBERS WITH ADDITIONAL DUES OR FEES A VOTE OF THE GENERAL MEMBERSHIP IS NEEDED. FORM 990, PART VI, SECTION B, LINE 11B THE CLUB ENGAGED AN OUTSIDE ACCOUNTING FIRM TO PREPARE THE FORM 990. THE DRAFT 990 IS THEN FORWARDED ELECTRONICALLY IN DRAFT FORM TO THE VP OF FINANCE, WHO THEN REVIEWS IT AND WHEN SATISFIED PRESENTS A HARD COPY TO THE BOARD MEMBERS. UPON APPROVAL OF THE BOARD THE RETURN IS SIGNED BY THE PRESIDENT AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TIRO HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT APPLIES TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR ENSURING THE COMPLIANCE OF THE CONFLICT OF INTEREST POLICY. THE BOARD MANDATES THAT ALL MEMBERS OF THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST THAT MAY EXIST ANNUALLY. IN THE EVENT ANY DIRECTOR SHALL BE IN SUCH A POSITION OF CONFLICT OF INTEREST, HE OR SHE SHALL FORTHWITH FULLY REPORT THIS IN WRITING TO THE BOARD OF DIRECTORS, AND THE BOARD SHALL THEREUPON TAKE SUCH ACTION, INCLUDING, WHERE APPROPRIATE, THE SUSPENSION OF THE PARTICIPATION AND THE RESPONSIBILITIES OF THAT DIRECTOR IN THE ACTIVITY OR TRANSACTION GIVING RISE TO THE CONFLICT, AS SHALL BE PROPER ELIMINATE THE CONFLICT. ANY SUCH REPORT OF CONFLICT TAKEN BY THE BOARD OF DIRECTORS WITH RESPECT THERETO AS PROVIDED HEREIN, SHALL NOT BE DEEMED A CRITICISM OF, OR DETRIMENTAL TO, SUCH DIRECTOR, BUT AS PART OF THE COMPLETE PERFORMANCE OF HIS OR HER DUTIES AND OBLIGATIONS TO THE CLUB, AND UPON THE TERMINATION OF THE CAUSE GIVING RISE TO THE CONFLICT, WHERE APPROPRIATE, THE SAID DIRECTOR SHALL THEREUPON RESUME HIS OR HER PREVIOUS DUTIES. THIS PROCEDURE IS KEPT IN FILE IN THE CONTROLLER'S OFFICER. FORM 990, PART VI, SECTION B, LINE 15 THE CLUB HAS A COMPENSATION PROCESS FOR DETERMINING THE COMPENSATION OF THE CLUB'S OFFICERS AND TOP MANAGEMENT. COMPENSATION IS DETERMINED BY THE BOARD AND IS BASED ON COMPARABLE CLUBS, SALARY SURVEYS AND INDUSTRY PRACTICES, AND FORM 990S OF OTHER SIMILAR CLUBS. THIS PROCESS WAS LAST UNDERTAKEN IN 2019 AND THE APPROVAL IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 TIRO MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1024, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 77 MACDOUGAL STREET, NEW YORK, NY 10012 OR BY CALLING THE ORGANIZATION DIRECTLY AT 212-254-2500. FORM 990, PART XI, LINE 9: SERIES "A" CAPITAL CERTIFICATES -8,000. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS FROM THE PRIOR YEAR. TIRO A SEGNO HOLDING CORP 77 MACDOUGAL STREET NEW YORK NY 10012 136159138 TITLE HOLDING COMPANY. NY 501(C)(2) N/A TIRO A SEGNO OF NEW YORK INC 1 TIRO A SEGNO FOUNDATION 77 MACDOUGAL STREET NEW YORK NY 10012 237043819 PROVIDE SERVICES TO THE NEEDY, SPONSOR YOUTH PROGRAMS AND OTHER ENDEAVORS. NY 501(C)(3) 7 TIRO A SEGNO OF NEW YORK INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 TIRO A SEGNO HOLDING CO R 196902 COST