TY 2021 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) Conrad Brookhart...................................................................... Pool Manager	20.00 ................. 0.00			17,000	0	0
(2) Gerrie Bost...................................................................... Treasurer	1.00 ................. 0.00	X	X	0	0	0
(3) Matt Baldwin...................................................................... President	1.00 ................. 0.00	X	X	0	0	0
(4) Greg Rudy...................................................................... Vice President	1.00 ................. 0.00	X	X	0	0	0
(5) Dana Babik...................................................................... Vice President	1.00 ................. 0.00	X		0	0	0
(6) Dan Davila...................................................................... Secretary	1.00 ................. 0.00	X	X	0	0	0
(7) Laura Ciccone...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(8) Stephanie Jurkovic...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(9) Essi Sadeghi...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(10) Kimberly Middleton...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(11) Michael Steinberg...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(12) Kevin Fearns...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(13) Joe Hargadon...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(14) Liz Bond...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(15) Josh Filson...................................................................... Director	1.00 ................. 0.00	X		0	0	0
(16) Gina Maclean...................................................................... Director	1.00 ................. 0.00	X		0	0	0

(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/1099-NEC)

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

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

(1) Conrad Brookhart......................................................................
Pool Manager

20.00
.................
0.00

17,000

(2) Gerrie Bost......................................................................
Treasurer

1.00
.................
0.00

(3) Matt Baldwin......................................................................
President

1.00
.................
0.00

(4) Greg Rudy......................................................................
Vice President

1.00
.................
0.00

(5) Dana Babik......................................................................
Vice President

1.00
.................
0.00

(6) Dan Davila......................................................................
Secretary

1.00
.................
0.00

(7) Laura Ciccone......................................................................
Director

1.00
.................
0.00

(8) Stephanie Jurkovic......................................................................
Director

1.00
.................
0.00

(9) Essi Sadeghi......................................................................
Director

1.00
.................
0.00

(10) Kimberly Middleton......................................................................
Director

1.00
.................
0.00

(11) Michael Steinberg......................................................................
Director

1.00
.................
0.00

(12) Kevin Fearns......................................................................
Director

1.00
.................
0.00

(13) Joe Hargadon......................................................................
Director

1.00
.................
0.00

(14) Liz Bond......................................................................
Director

1.00
.................
0.00

(15) Josh Filson......................................................................
Director

1.00
.................
0.00

(16) Gina Maclean......................................................................
Director

1.00
.................
0.00

(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/1099-NEC)

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

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

(A)
Name and business address

(B)
Description of services

Marylands Best Remodeling LLC

1806 Sparrows Dr
Woodbine,MD21797

Pool Renovations

185,359

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) Donor advised funds	(b) Funds and other accounts
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 ........


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 7/25/06, 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

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
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

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

Return Reference	Explanation
Part X : FIN48 Footnote	The club follows the provisions of accounting for uncertainty in income taxes under the income taxes topic of the codification. The codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income, and does not allow recognition of tax positions which do not meet more-likely-than-not threshold of being sustained by the applicable tax authority. Management does not believe it has any tax positions that wound not meet this threshold. The organizations income tax returns are subject to possible federal examination, generally for three years after they are filed.

- TIN:

SCHEDULE O
(Form 990)

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

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

Forest Hill Swim & Tennis Club

Employer identification number

52-0711802

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	The organization has members. The members are required to purchase a bond valued at a fixed value as a condition of membership.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	An adult representative of each family membership unit is entitled to vote on candidates to serve on the board of directors at the annual general membership meeting.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	Amendments to the bylaws and capital assessments require approval of the general membership.
Form 990, Part VI, Line 11b: Form 990 Review Process	The form 990 is reviewed and approved by the Treasurer and President of the Board of Directors. A copy of the 990 is made available to all board members if requested.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Reported to the president or Board if a decision is before the Board involving a conflict.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Board determines the compensation of top management officials. These salaries are reviewed on an annual basis.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The Board of Directors can provide information pertaining to the governing docs, policies, and financials upon request.
Form 990, Part IX, Line 24e: Other Expenses	Aquatics: Column (A) - Total = $25389; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Misc: Column (A) - Total = $1854; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Pool Activities: Column (A) - Total = $16360; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Taxes & Permits: Column (A) - Total = $29880; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Form 990, Part IX, Line 24e: Other Expenses	Tennis & Pickleball: Column (A) - Total = $33433; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
Other Changes In Net Assets Or Fund Balances - Other Increases	Bond Purchases = $76356
Other Changes In Net Assets Or Fund Balances - Other Decreases	Bond Redemptions = -$49600

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

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:	21013485
Software Version:	2021v4.1

1	Briefly describe the organization’s mission or most significant activities: To Operate Swimming Pools, Tennis Courts, and a Snack Bar facility for the benefit of its members. In addition, the club offers various lessons, camps, competitive teams, and other related activities for the enjoyment of its members and their guests.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	15
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	112
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	3,700	3,500
9	Program service revenue (Part VIII, line 2g) .........	674,046	749,608
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	18	11
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	70,067	68,906
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	747,831	822,025
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		1,800
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	277,189	306,599
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	572,593	670,838
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	849,782	979,237
19	Revenue less expenses. Subtract line 18 from line 12.......	-101,951	-157,212
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,052,383	874,185
21	Total liabilities (Part X, line 26).............	117,155	69,413
22	Net assets or fund balances. Subtract line 21 from line 20.....	935,228	804,772

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	The swim club operated swimming pools, tennis courts, and a snack bar facility for the benefit of its members. In addition, the club offered various lessons, camps, competitive teams, and other related activities for the enjoyment of its members and guests.

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 expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	17,000

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	3,500

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		3,500

		Business Code
2a	Membership Dues	900099	553,772	553,772
b	Swimming Pool Activities	900099	107,519	107,519
c	Tennis Income	900099	88,317	88,317
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		749,608

3 Investment income (including dividends, interest, and othersimilar amounts) ......			11	11
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a	59,849
b	Less: cost of goods sold ..		10b	31,366
c	Net income or (loss) from sales of inventory..			28,483	28,483
Business Code			Miscellaneous Revenue
11a	Fees / Misc Income		900099	4,802	4,802
b	Guest and Party Fees		900099	35,621	35,621
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			40,423
12	Total revenue. See instructions.....			822,025	818,525

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	1,800
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	0
5	Compensation of current officers, directors, trustees, and key employees ...........	17,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	221,295
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	68,304
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	11,500
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	27,434
12	Advertising and promotion ....	0
13	Office expenses .......	1,356
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	3,802
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	102,996
23	Insurance ...	33,002
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	Facilities	201,764
b	Pool Maintenance	102,714
c	Grounds	41,874
d	Utilities	37,480
e	All other expenses	106,916
25	Total functional expenses. Add lines 1 through 24e	979,237	0	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 ........			310,970	1	235,758
2	Savings and temporary cash investments .........			55,049	2	55,060
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............				4	0
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............				8	0
9	Prepaid expenses and deferred charges ......				9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	2,797,459
b	Less: accumulated depreciation	10b	2,215,350	684,257	10c	582,109
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....				12	0
13	Investments—program-related. See Part IV, line 11 ..				13	0
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........			2,107	15	1,258
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,052,383	16	874,185

17	Accounts payable and accrued expenses .....		17
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 any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..	117,155	24	69,413
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		25
26	Total liabilities. Add lines 17 through 25..	117,155	26	69,413

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	935,228	31	804,772
32	Total net assets or fund balances ...........	935,228	32	804,772
33	Total liabilities and net assets/fund balances ........	1,052,383	33	874,185

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 .....	69,987		69,987
b	Buildings ....	611,886	505,328	106,558
c	Leasehold improvements
d	Equipment ....	1,942,963	1,540,767	402,196
e	Other .....	172,623	169,255	3,368
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				582,109

(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.)

(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.)