The West Side Tennis Club
Nonprofit profile at a glance
- EIN
- 111467240
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- Forest Hills, NY, USA
- Phone
- 7182682300
- Rating confidence
- Limited
Reported finances
- Revenue
- $11,809,516
- Expenses
- $10,013,749
- Assets
- $10,121,140
- Liabilities
- $5,268,916
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- RANDALL PERKINS (PRESIDENT)
- KATHY GRIMES (VICE PRESIDENT)
Highest reported compensation
- LAYOSH TOTH (GENERAL MANAGER): $384,006 total reported compensation
- BRETT EMERSON (DIRECTOR OF TENNIS): $185,440 total reported compensation
- ALEX URJUZHNIKOV (EXECUTIVE CHEF): $182,007 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A private membership club with tennis, pool and dining used for recreational activities.
What it reported doing in 2024
Tax exempt club activities
Operating model
- Revenue model
- Earned-program. 67% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 66
- Accountability: 100
- Sustainability: 51
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 15.2%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.01; rating input score 36; 36th percentile among comparable filings
- Liabilities to assets ratio: 0.52; rating input score 27; 27th percentile among comparable filings
- Officer compensation ratio: 11.9%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 11.9% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: 15.6% per year; rating input score 100; 82nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 13 of 13 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $384K · 19 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $120K reported
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules · includes executive pay
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
- High — Sustainability: Officer compensation ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 27/100.