TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) JERRY CELLUCCI......................................................................
PRESIDENT

10.00
.................

900

(2) JEFFERY KARPOWICH......................................................................
DIRECTOR

10.00
.................

900

(3) MAUREEN PERKINS......................................................................
SECRETARY

10.00
.................

900

(4) LISA VASSAR......................................................................
DIRECTOR

10.00
.................

900

(5) REBECCA BAUN......................................................................
DIRECTOR

10.00
.................

900

(6) WILLIAM DODGE......................................................................
VICE PRESIDENT

10.00
.................

900

(7) GERALDINE GOWDY......................................................................
DIRECTOR

10.00
.................

900

(8) CLIVE HUGHES......................................................................
DIRECTOR

10.00
.................

900

(9) SARAH KEARNEY......................................................................
TREASURER

10.00
.................

900

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

MANCHESTER BATH & TENNIS CLUB INC

Employer identification number

04-2126677

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	CLUB MEMBERSHIP IS COMPRISED OF APPROXIMATELY 200 FAMILIES.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERSHIP ELECTS A SLATE OF OFFICERS AT THE ANNUAL MEETING AND VOTES ON PROPOSED BY-LAW CHANGES.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS VOTE ON PROPOSED BY-LAW CHANGES AND MAJOR FINANCIAL AND CULTURAL ISSUES.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF FORM 990 IS PRESENTED TO THE TREASURER AND PRESIDENT FOR REVIEW PRIOR TO ISSUANCE.
FORM 990, PART VI, SECTION B, LINE 15	THE ORGANIZATION'S BYLAWS STATE THAT THE BOARD OF GOVERNORS SHALL BE COMPENSATED FOR THEIR DUTIES BY BEING CREDITED FOR ONE HALF THE COST OF MEMBERSHIP IN THE CORPORATION FOR AS LONG AS THEY SERVE AS A MEMBER. THIS AMOUNT FOR THIS FISCAL YEAR WAS $900 PER OFFICER.
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART VII	SARAH KEARNEY - PO BOX 1515, MANCHESTER, MA 01944.
FORM 990, PART IX, LINE 24E	PAPER SUPPLIES: PROGRAM SERVICE EXPENSES 7,690. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,690. SMALL EQUIPMENT PURCHASE: PROGRAM SERVICE EXPENSES 7,494. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,494. ENTERTAINMENT: PROGRAM SERVICE EXPENSES 7,255. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,255. COMPUTER SUPPORT & SUPPLY: PROGRAM SERVICE EXPENSES 7,080. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,080. CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 6,707. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,707. OFFICE EXPENSE: PROGRAM SERVICE EXPENSES 6,584. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,584. EMPLOYEE MEALS: PROGRAM SERVICE EXPENSES 4,907. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,907. PRINTING & POSTAGE: PROGRAM SERVICE EXPENSES 4,310. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,310. PAYROLL SERVICE FEE: PROGRAM SERVICE EXPENSES 4,091. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,091. MEETING EXPENSE: PROGRAM SERVICE EXPENSES 3,972. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,972. AWARDS: PROGRAM SERVICE EXPENSES 3,116. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,116. LINENS: PROGRAM SERVICE EXPENSES 1,929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,929. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 1,731. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,731. FLOWERS: PROGRAM SERVICE EXPENSES 1,304. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,304. SUBCONTRACT: PROGRAM SERVICE EXPENSES 1,167. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,167. OTHER TAXES: PROGRAM SERVICE EXPENSES 810. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 810. LICENSES & FEES: PROGRAM SERVICE EXPENSES 235. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 235. STATE TAXES: PROGRAM SERVICE EXPENSES 208. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 208. TRAINING: PROGRAM SERVICE EXPENSES 43. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43. ALLOCATED TO RENTAL EXPENSE: PROGRAM SERVICE EXPENSES -7,889. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -7,889.
FORM 990, PART XI, LINE 9:	FEDERAL TAX EXPENSE -359. PENALTY

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: MANCHESTER BATH & TENNIS CLUB, INC. PROVIDES RECREATIONAL, ATHLETIC AND SOCIAL FACILITIES FOR ITS MEMBERS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	9
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	9
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	46
6	Total number of volunteers (estimate if necessary) .............	6	60
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	3,390
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	2,390

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	455,001	481,684
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	463	667
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	95,089	88,380
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	550,553	570,731
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	241,595	248,938
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	237,393	256,163
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	478,988	505,101
19	Revenue less expenses. Subtract line 18 from line 12.......	71,565	65,630
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,264,597	1,321,030
21	Total liabilities (Part X, line 26).............	43,437	34,599
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,221,160	1,286,431

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 505,101 including grants of $ ) (Revenue $ )
	THE CLUB PROVIDES RECREATIONAL, SOCIAL, & ATHLETIC ACTIVITIES FOR APPROXIMATELY 200 MEMBER FAMILIES.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses505,101

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	8,100	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......

			Business Code
2a	MEMBERSHIP DUES	713910	434,300	434,300
b	GUEST FEES	713910	47,384	47,384
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....			481,684

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			667		667
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		12,919
b	Less: rental expenses		10,196
c	Rental income or (loss)		2,723
d	Net rental income or (loss)......			2,723		2,723
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses
c	Gain or (loss)
d	Net gain or (loss).....
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a		250,679
b	Less: cost of goods sold ..b		165,022
c	Net income or (loss) from sales of inventory..			85,657	85,657
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			570,731	567,341	3,390	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	8,100	8,100
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	220,675	220,675
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	20,163	20,163
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	2,500	2,500
c	Accounting ...........	6,800	6,800
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	73,588	73,588
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	42,549	42,549
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	INSURANCE	23,385	23,385
b	SUPPLIES	18,558	18,558
c	REAL ESTATE TAXES	17,100	17,100
d	BOOKKEEPING	8,939	8,939
e	All other expenses	62,744	62,744
25	Total functional expenses. Add lines 1 through 24e	505,101	505,101	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			203,139	1	246,099
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			108,467	4	127,087
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			5,387	8	5,664
9	Prepaid expenses and deferred charges ......			13,621	9	13,636
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,517,930
b	Less: accumulated depreciation	10b	589,386	933,983	10c	928,544
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)...			1,264,597	16	1,321,030

17	Accounts payable and accrued expenses .....	36,742	17	30,686
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D	6,695	25	3,913
26	Total liabilities. Add lines 17 through 25..	43,437	26	34,599

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	1,221,160	27	1,286,431
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	1,221,160	33	1,286,431
34	Total liabilities and net assets/fund balances ........	1,264,597	34	1,321,030

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land ...	301,000		301,000
b	Buildings	878,460	324,786	553,674
c	Leasehold improvements
d	Equipment ...	248,367	178,479	69,888
e	Other ...	90,103	86,121	3,982
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				928,544

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
PREPAID RENT	2,000
TAXES PAYABLE	1,913
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	3,913
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII