2025-12-30T12:20:25-08:00 2025-05-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-06-01 940319950 Berkeley Tennis Club BERK 5108411830 One Tunnel Road Berkeley CA 94705 Roger Fields CFO 5108411830 2025-12-30 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Roger Fields One Tunnel Road Berkeley CA 94705 2902753 false X www.berkeleytennisclub.org X 1906 CA THE BERKELEY TENNIS CLUB IS COMMITTED TO THE PROMOTION OF TENNIS FOR ITS MEMBERS AS WELL AS THE TENNIS COMMUNITY AT LARGE. 12 12 31 12 0 0 2382186 2619469 15160 19536 182939 242439 2580285 2881444 0 0 1278417 1272724 0 0 1254916 1451920 2533333 2724644 46952 156800 3786547 3927809 601831 586290 3184716 3341519 THE BERKELEY TENNIS CLUB IS COMMITTED TO THE PROMOTION OF TENNIS FOR ITS MEMBERS AS WELL AS THE TENNIS COMMUNITY AT LARGE. false false 1772751 2861908 TO PROVIDE SOCIAL AND RECREATIONAL PROGRAMS TO ITS MEMBERS 1772751 false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 5 0 true 31 true false false false false false 199907 55584 false false false X 12 12 false false false false true true true true true false false true true true true true true true false false CA X X X Cathy Lyon 5109840727 One Tunnel Road Berkeley CA 94705 Brendan Curry General Manager 40.00 0.00 X 204837 0 21395 Cathy Lyon Controller 35.00 0.00 132049 0 12272 Peter Benko Tennis Pro 30.00 0.00 122814 0 15439 Cagatay Soke Tennis Pro 30.00 0.00 105999 0 7294 Sonia Steverson Operations Mgr 40.00 0.00 88299 0 12067 Anthony Petru President 10.00 0.00 X X 0 0 0 Chris Ertel Secretary 10.00 0.00 X X 0 0 0 Roger Fields CFO 10.00 0.00 X X 0 0 0 Carrie Portis Director 5.00 0.00 X 0 0 0 Bob Samuels Director 5.00 0.00 X 0 0 0 Matthew Sade Director 5.00 0.00 X 0 0 0 Carmen Gee Director 5.00 0.00 X 0 0 0 Barrie Bulmore Director 5.00 0.00 X 0 0 0 Cordell Ho Director 5.00 0.00 X 0 0 0 Eliott Abraham Director 5.00 0.00 X 0 0 0 Kendall Riding Director 5.00 0.00 X 0 0 0 Anthony Grand Director 5.00 0.00 X 0 0 0 653998 68467 4 false true false 0 0 Food and Beverages 713910 105826 105826 Guest Fees 713910 55584 55584 Lesson Fees 713910 615317 615317 Membership Dues 713910 1835421 1835421 Special Events 713910 7321 7321 2619469 19536 19536 0 0 0 0 0 0 28249 21309 6940 6940 Insurance Proceeds 713910 118952 118952 Locker Rentals 713910 21772 21772 Personal Trainer Revenue 713910 84407 84407 10368 10368 235499 2881444 2861908 19536 0 0 0 0 216966 125827 91139 0 836818 485304 351514 18272 11812 6460 97406 9754 87652 103262 64251 39011 0 4660 4660 13000 13000 0 0 0 0 0 38791 33025 5766 23317 23317 0 202907 154247 48660 0 0 0 14596 14596 0 254838 254838 197649 197649 Maintenance 174108 174108 Pro Instructor Retainer 146018 146018 Food Purchases 121311 121311 Laundry 59876 59876 200849 132380 68469 2724644 1772751 951893 0 916464 448228 20283 0 225935 259540 0 0 0 43019 43115 80678 105000 6124126 3072483 2520451 3051643 0 0 0 0 0 3786547 3927809 143228 137739 167413 167091 291189 281460 1 601831 586290 X 3165280 3321236 19436 20283 3184716 3341519 3786547 3927809 156800 3 X X false true X true false 35181 35181 5786819 2826869 2959950 302126 245614 56512 3051643 X 2902753 21309 21309 2881444 2881444 2745953 21309 21309 2724644 2724644 Part X : FIN48 Footnote Berkeley Tennis Club (BTC) is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(7), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. BTC is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. BTC is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended May 31, 2025.BTC has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(7) of the Internal Revenue Code and Section 23701g of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that BTC continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Pro Shop Purchases $21309 Part XII, Line 2d: Other expenses and losses per audited F/S Pro Shop Purchases $21309 false false false Brendan Curry General Manager 204837 5845 15550 226232 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS MEMBERS CONSISTING OF A VOLUNTARY ASSOCIATION OF FAMILIES AND INDIVIDUALS WITH A DEMONSTRATED INTEREST IN TENNIS. Form 990, Part VI, Section A, Line 7a THE ORGANIZATION HAS VOTING MEMBERS WHO HAVE THE RIGHT TO VOTE ON THE ELECTION OR REMOVAL OF DIRECTORS. Form 990, Part VI, Section A, Line 7b CERTAIN DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY MEMBERS. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management and the Finance Committee, as specified in the Board approved Finance Committee Roles and Responsibilities. After a full review, the final version of the tax return is provided to all members of the organization's board. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Berkeley, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and members upon request. Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors. Berkeley Tennis Club Foundation One Tunnel Road Berkeley CA 94705 113826992 To promote the sport of tennis CA 501(c)(3) PF na false false false false false false false false false false false false false false false false false false false false