Nonprofit · EIN 31-0727027
SUMMIT ESTATES SWIM & TENNIS CLUB
Tax-exempt · CINCINNATI, OH 45254
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $443,299 | $297,878 | $145,421 | $758,930 | $9,202 | $749,728 |
| December 31, 2024 | 990 | $454,008 | $283,620 | $170,388 | $610,941 | $6,634 | $604,307 |
| December 31, 2023 | 990 | $379,951 | $269,993 | $109,958 | $437,384 | $3,465 | $433,919 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $362,644
- Membership dues
- $362,644
- Program service revenue
- $54,005
- Investment income
- $26,650
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $139,032
- Salaries, compensation and benefits (total)
- $155,450
- Professional fundraising fees
- $0
- Accounting fees
- $1,400
Balance sheet and other
- Total assets, start of year
- $610,941
- Total assets, end of year
- $758,930
- Total liabilities, end of year
- $9,202
- Net assets, end of year
- $749,728
- Land, buildings and equipment
- $99,972
- Gross receipts
- $443,299
- Employees
- 56
- Volunteers
- 10
- Year formed
- 1967
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phil Von Hertsenberg | President Officer | 10 | $0 |
| Erin Scheper | Vice President Officer | 10 | $0 |
| Melissa Hellman | Treasurer Officer | 15 | $0 |
| Adrienne Gutbier | Secretary Officer | 15 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phil Von Hertsenberg | President Officer | 10 | $0 |
| Erin Scheper | Vice President Officer | 10 | $0 |
| Melissa Hellman | Treasurer Officer | 15 | $0 |
| Adrienne Gutbier | Secretary Officer | 15 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Phil Von Hertsenberg | President Officer | 10 | $0 |
| Erin Scheper | Vice President Officer | 10 | $0 |
| Melissa Hellman | Treasurer Officer | 15 | $0 |
| Jeff Brunderman | Secretary Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 54440, CINCINNATI, OH 45254-0440
- Principal officer (990 for 2025)
- Phil Von Hertsenberg, PO Box 54440, Cincinnati, OH 45254
- Signed the 990
- Phil Von Hertsenberg, President
- Phone
- (513) 225-3864
- Website
- www.foresthillsswimclub.org
- Return prepared by
- PrairieView Wealth & Tax Advisors
Mission
To provide a safe, family oriented seasonal swim club where young people can learn to swim and dive, participate in a summer swim league and socialize in a safe, monitored atmosphere.
Program accomplishments
- Has provided a safe family oriented seasonal swim club where young people can learn to swim and dive, participate in a summer league and socialize in a safe monitored atmosphere since 1967
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0727027
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1980
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $758,930
- Income (IRS master file)
- $443,299
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $443,299 | $297,878 | $758,930 | IRS |
| 990 | December 2024 | $454,008 | $283,620 | $610,941 | XML |
| 990 | December 2023 | $379,951 | $269,993 | $437,384 | XML |
| 990 | December 2022 | $311,171 | $233,478 | $324,732 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0727027).
Questions about SUMMIT ESTATES SWIM & TENNIS CLUB
- What is the EIN of SUMMIT ESTATES SWIM & TENNIS CLUB?
- The employer identification number (EIN) of SUMMIT ESTATES SWIM & TENNIS CLUB is 31-0727027.
- Is SUMMIT ESTATES SWIM & TENNIS CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1980.
- Are donations to SUMMIT ESTATES SWIM & TENNIS CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SUMMIT ESTATES SWIM & TENNIS CLUB file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SUMMIT ESTATES SWIM & TENNIS CLUB due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SUMMIT ESTATES SWIM & TENNIS CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SUMMIT ESTATES SWIM & TENNIS CLUB?
- The 990 for the year ended December 31, 2025 names Phil Von Hertsenberg.
- Who are the officers and directors of SUMMIT ESTATES SWIM & TENNIS CLUB?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does SUMMIT ESTATES SWIM & TENNIS CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $443,299, expenses of $297,878 and total assets of $758,930 at year end.
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