2025-11-17T19:39:00-06:00 2024-12-31 680300457 MACIAS GINI & O'CONNELL LLP 145 NORTH REDWOOD DRIVE SUITE C SAN RAFAEL CA 94903 990 2024-01-01 942283084 RAFAEL RACQUET CLUB INC RAFA 4154565522 95 RACQUET CLUB DRIVE SAN RAFAEL CA 949011073 JANET TANCHEZ GENERAL MANAGER 4154565522 2025-11-17 1 1 MICHELE R HASSID CPA P00189141 4154999400 2025-11-17 2024 2025-03-06 01:10:19Z JON FREUDMAN 95 RACQUET CLUB DRIVE SAN RAFAEL CA 949011073 2808356 0 X WWW.RAFAELRACQUETCLUB.COM X 1975 CA THE CLUB'S OBJECTIVE IS TO PROMOTE TENNIS AND SWIMMING, AND TO ASSIST MEMBERS IN BECOMING PROFICIENT IN SUCH PURSUITS. THE CLUB ALSO PROVIDES A MEETING PLACE AND PROMOTES ACTIVITIES FOR ITS MEMBERS. THE CLUB CURRENTLY SERVES MORE THAN 500 MEMBERS. 5 5 0 0 262623 30448 0 0 1854326 1976418 43098 16552 1505083 531385 3402507 2524355 0 0 0 0 1491782 1542841 0 0 0 985009 1120500 2476791 2663341 925716 -138986 6605284 6425100 3265979 3026476 3339305 3398624 THE CLUB'S OBJECTIVE IS TO PROMOTE TENNIS AND SWIMMING, AND TO ASSIST MEMBERS IN BECOMING PROFICIENT IN SUCH PURSUITS. THE CLUB ALSO PROVIDES A MEETING PLACE AND PROMOTES ACTIVITIES FOR ITS MEMBERS. THE CLUB CURRENTLY SERVES MORE THAN 500 MEMBERS. 0 0 MEMBERSHIP DUES ARE COLLECTED FROM MEMBERS TO ACCESS ALL OF THE ORGANIZATIONS'S FACILITIES, CLASSES, SOCIAL EVENTS. THE ORGANIZATION OFFERS RECREATIONAL ACTIVITIES, A VARIETY OF SOCIAL EVENTS, COMPETITIVE TENNIS, AND SWIM PROGRAMS TO BOTH CHILDREN AND ADULTS. 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JANET TANCHEZ 4154565522 95 RACQUET CLUB DRIVE SAN RAFAEL CA 94901 MICHAEL WEAR VICE PRESIDENT 1.00 X X 0 0 0 IAIN ANDERSON SECRETARY 1.00 X X 0 0 0 TOM UNDERDOWN TREASURER 1.00 X X 0 0 0 JON FREUDMAN PRESIDENT 1.00 X X 0 0 0 MICHELLE NARDONE AT-LARGE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP DUES 713940 1422113 1422113 SUMMER CAMPS AND LEAGU 713940 273434 170245 103189 TENNIS LESSONS 713940 146473 104935 41538 AQUATICS PROGRAM 713940 71331 41228 30103 MARLIN SWIM TEAM 713940 55934 23036 32898 7133 7133 1976418 16552 16552 5145 0 5145 5145 5145 341480 284001 57479 57479 SPECIAL MEMBER ASSESSM 713940 210980 210980 INITIATION FEES 713940 160265 160265 GUEST FEES 713940 35563 35563 61953 28755 33198 468761 2524355 2261732 262623 0 1471377 71464 23710 11135 2500 750 18986 79223 248369 140038 UTILITIES 190101 OPERATING SUPPLIES 174047 FACILITIES EXPENSE 104715 TAXES AND LICENSES 42811 84115 2663341 1453553 818612 244551 245631 8769 9222 8397553 3055414 4884491 5342139 13920 9496 6605284 6425100 10460 9331 981491 788374 1864306 1795116 409722 433655 3265979 3026476 X 3339305 3398624 3339305 3398624 6605284 6425100 X -138986 198305 X 0 0 0 90840 90840 1791470 973693 817777 3005926 687030 2318896 610400 467244 143156 2898917 927447 1971470 5342139 ACCRUED VACATION 67000 INITIAL MEMBERSHIP DEPOSITS 2400 INITIATION FEE DEPOSITS 14880 REFUNDABLE MEMBER ASSESSMENTS 247975 WAITING LIST DEPOSITS 101400 433655 X PART X, LINE 2: THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. THEREFORE, AS OF DECEMBER 31, 2022, THE CLUB HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB'S FEDERAL INCOME TAX RETURNS ARE OPEN AND SUBJECT TO EXAMINATION FROM THE 2018 TAX RETURN YEAR AND FORWARD. THE CLUB'S STATE INCOME TAX RETURNS ARE OPEN AND SUBJECT TO EXAMINATION FROM THE 2018 TAX RETURN YEAR AND FORWARD. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A MEMBER OWNED CLUB GOVERNED BY ITS BOARD OF DIRECTORS ACCORDING TO ITS BY LAWS, ARTICLES OF INCORPORATION, AND OTHER CLUB RULES AS SET FORTH IN THE CLUB GUIDELINES AND DIRECTORY HANDBOOK. THE ORGANIZATION CURRENTLY HAS 500 ACTIVE MEMBERS AND 24 INACTIVE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE GENERAL MANAGER, CLUB PRESIDENT AND THE TREASURER OR SECRETARY. IF ALL PARTIES APPROVE OF THE INFORMATION AS PLACED ON THE TAX RETURN, THE GENERAL MANAGER WILL SIGN OFF THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES ITS OFFICERS, DIRECTORS, COMMITTEE MEMBERS, STAFF MEMBERS, AND CERTAIN CONSULTANTS TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR THE GENERAL MANAGER. THIS PROCESS IS BASED ON EXPERIENCE, COMPARABLE INDUSTRY DATA AND BUDGET ALLOWANCES. THE BOARD OF DIRECTORS HAS A PARTICIPATORY ROLE IN THE DETERMINATION OF THE OTHER TOP POSITIONS IN THE COMPANY, TENNIS DIRECTOR AND AQUATICS DIRECTOR. THESE COMPENSATION PACKAGES ARE ASSEMBLED BY THE GENERAL MANAGER AND NEGOTIATED WITH THE BOARD PRESIDENT, THE EMPLOYEE AND THE GENERAL MANAGER. COMPARABLE DATA AND EXPERIENCE ARE THE HIGHEST DETERMINING FACTORS IN THIS DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION NOTIFIES ITS MEMBERS THAT DOCUMENTS ARE AVAILABLE BY CONTACTING MANAGEMENT OFFICE. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENTS 198,305.