2026-08-14T06:17:33-07:00 2025-12-31 161013595 Port Kashdin & McSherry CPAs 3535 West Rd Cortland NY 13045 990 2025-01-01 201960550 CORTLAND REGIONAL SPORTS COUNCIL INC CORT 6077561864 100 Grange Place 209 Cortland NY 13045 Machell Phelps Executive Direc 2026-08-11 DEBORAH HAYDEN P00188232 6077565681 2025 2025-03-06 01:10:19Z 100 Grange Place 209 Cortland NY 13045 191376 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 169177 62445 125792 125598 3333 0 294969 191376 0 0 81386 56252 0 0 202550 193299 283936 249551 11033 -58175 136289 97352 6174 25411 130115 71941 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 208620 125598 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 208620 true 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 false false false true 29889 0 true 2 true false false false false true false false false 0 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 46439 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 JOSH MITCHELL BOARD MEMBER 1.00 0.00 X 0 0 0 46439 0 false false false 0 25000 37445 62445 Event Revenues 57259 57259 MISCELLANEOUS REVENUE 752 752 Senior Games Revenues 67587 67587 125598 3333 3333 0 0 0 0 0 0 0 0 191376 125598 3333 X 0 0 0 0 46439 34829 11610 0 2115 1586 529 0 3553 2665 888 4145 3109 1036 0 0 0 0 0 0 48252 41007 7245 8582 8582 3189 3189 0 0 0 0 13212 13212 0 0 0 1958 1958 3325 3325 SENIOR GAMES EXPENSE 61713 61713 office and facility rental 47439 41439 6000 telephone/internet 3147 3147 Dues & Subscriptions 1024 1024 1458 478 980 249551 208620 40931 0 111949 52491 0 0 15777 38255 0 0 0 0 0 12651 6045 8563 6606 0 0 0 0 0 136289 97352 5788 25285 386 126 6174 25411 X 130115 71941 130115 71941 136289 97352 -58175 X true X false true false X 165458 160177 144000 169177 62445 701257 0 0 0 0 165458 160177 144000 169177 62445 701257 0 0 701257 3333 3333 0 3333 3333 0 31336 77242 108792 125792 125598 468760 196794 237419 252792 294969 191376 1173350 0.59770 0.68150 0.00280 X 12651 6045 6606 6606 Accrued Expenses 126 126 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, 2025, 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 2023 through 2025.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.