TY 2024 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) TORY CUDDY...................................................................... DIRECTOR	0.00 .................	X
(2) DANA HILSENRATH...................................................................... DIRECTOR	0.00 .................	X
(3) DOM SCHMITT...................................................................... DIRECTOR	0.00 .................	X
(4) MARK HOCHBERG...................................................................... DIRECTOR	0.00 .................	X
(5) ROBIN ROGER...................................................................... DIRECTOR	0.00 .................	X
(6) ERIC GARFINKLE...................................................................... DIRECTOR	0.00 .................	X
(7) UNA HOPKINS...................................................................... DIRECTOR	0.00 .................	X
(8) SUE WEISMAN...................................................................... DIRECTOR	0.00 .................	X
(9) ALAN ZUCKERMAN...................................................................... DIRECTOR	0.00 .................	X
(10) RON GUZMAN...................................................................... DIRECTOR	0.00 .................	X
(11) MICHAEL AISNER...................................................................... DIRECTOR	0.00 .................	X
(12) GEORGE BENKO...................................................................... DIRECTOR	0.00 .................	X
(13) JILL SIEGEL...................................................................... DIRECTOR	0.00 .................	X
(14) MILLIE MAGRAW...................................................................... DIRECTOR	0.00 .................	X
(15) BRENT ALEXIN...................................................................... DIRECTOR	0.00 .................	X
(16) JESSICA GENNUSA...................................................................... PRESIDENT	0.00 .................		X
(17) ZACH SEIDEN...................................................................... VICE PRESIDENT	0.00 .................		X

(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) TORY CUDDY......................................................................
DIRECTOR

0.00
.................

(2) DANA HILSENRATH......................................................................
DIRECTOR

0.00
.................

(3) DOM SCHMITT......................................................................
DIRECTOR

0.00
.................

(4) MARK HOCHBERG......................................................................
DIRECTOR

0.00
.................

(5) ROBIN ROGER......................................................................
DIRECTOR

0.00
.................

(6) ERIC GARFINKLE......................................................................
DIRECTOR

0.00
.................

(7) UNA HOPKINS......................................................................
DIRECTOR

0.00
.................

(8) SUE WEISMAN......................................................................
DIRECTOR

0.00
.................

(9) ALAN ZUCKERMAN......................................................................
DIRECTOR

0.00
.................

(10) RON GUZMAN......................................................................
DIRECTOR

0.00
.................

(11) MICHAEL AISNER......................................................................
DIRECTOR

0.00
.................

(12) GEORGE BENKO......................................................................
DIRECTOR

0.00
.................

(13) JILL SIEGEL......................................................................
DIRECTOR

0.00
.................

(14) MILLIE MAGRAW......................................................................
DIRECTOR

0.00
.................

(15) BRENT ALEXIN......................................................................
DIRECTOR

0.00
.................

(16) JESSICA GENNUSA......................................................................
PRESIDENT

0.00
.................

(17) ZACH SEIDEN......................................................................
VICE PRESIDENT

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

(18) DANIEL KOVENAT........................................................................
TREASURER

0.00
.......................

(19) DEIRDRE RANDLES........................................................................
RECORDING SECTY

0.00
.......................

(20) TONY DIPIETRO........................................................................
CORRESPONDING SECTY

0.00
.......................

(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 0

	(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 July 25, 2006, 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)
(Rev. January 2025)
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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

BAYBERRY ASSOCIATION OF NEW ROCHELLE INC

Employer identification number

13-3060084

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	CLASSES OF MEMBERS OR STOCKHOLDERS MEMBERS OF HOMEOWNERS ASSOCIATION
FORM 990, PART VI, SECTION A, LINE 7A	ELECTION OF MEMBERS AND THEIR RIGHTS ALL MEMBERS IN GOOD STANDING ELECT THE GOVERNING BODY. BALLOTS ARE SENT TO ALL MEMBERS IN THE FALL AND A VOTE IS TAKEN WITHIN THREE WEEKS. THE GOVERNING BODY IS MADE UP OF TEN MEMBERS AND ONE ALTERNATE.
FORM 990, PART VI, SECTION A, LINE 7B	DECISIONS SUBJECT TO APPROVAL OF MEMBERS DECISIONS ON CAPITAL EXPENDITURES BY THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS
FORM 990, PART VI, SECTION B, LINE 11B	ORGANIZATION'S PROCESS TO REVIEW FORM 990 AFTER FORMAL APPROVAL OF FINANCIALS BY THE BOARD, A COPY OF THE 990 IS SUBMITTED TO THE TREASURER AS A REPRESENTATIVE OF THE BOARD FOR APPROVAL
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST OF THE PERSIDENT OR TREASURER.
FORM 990, PART IX, LINE 24E	SPECIAL ACTIVITIES: PROGRAM SERVICE EXPENSES 27,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,240. SOCIAL ACTIVITIES : PROGRAM SERVICE EXPENSES 20,069. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,069. REPAIRS AND MAINTENANCE: PROGRAM SERVICE EXPENSES 16,841. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,841. PERMITS AND FEES: PROGRAM SERVICE EXPENSES 14,545. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,545. CHEMICALS: PROGRAM SERVICE EXPENSES 8,431. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,431. LANDSCAPING: PROGRAM SERVICE EXPENSES 6,648. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,648. SUPPLIES: PROGRAM SERVICE EXPENSES 6,553. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,553. TELEPHONE: PROGRAM SERVICE EXPENSES 2,241. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,241. SWIM TEAM EXPENSES: PROGRAM SERVICE EXPENSES 2,066. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,066. PAYROLL FEES: PROGRAM SERVICE EXPENSES 1,788. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,788. CORPORATION TAXES : PROGRAM SERVICE EXPENSES 1,093. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,093. BANK CHARGES : PROGRAM SERVICE EXPENSES 774. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 774.

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

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO ORGANIZE THE EFFORTS OF THE HOMEOWNERS OF THE BAYBERRY DEVELOPMENT OF NEW ROCHELLE, NEW YORK, IN FURTHERANCE OF THE MAINTENANCE OF THE COMMUNITY AND THEIR COMMON PROPERTIES; TO OPERATE THE BAYBERRY POOL AND OTHER COMMUNITY PROPERTIES; TO ENGAGE IN SUCH OTHER ENTERPRISES AS MAY BE IN THE BEST INTERESTS OF THE COMMUNITY, INCLUDING BUT NOT LIMITED TO THE OPERATION OF SUPERVISED PLAY GROUPS FOR CHILDREN AND TO PROMOTE A CONGENIAL ASSOCIATION AMONG THE BAYBERRY HOMEOWNERS. TO COOPERATE WITH OTHER LOCAL ASSOCIATIONS FOR MUTUAL BENEFIT AND CIVICADVANCEMENT OF THE CITY OF NEW ROCHELLE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	20
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	20
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	39
6	Total number of volunteers (estimate if necessary) .............	6	0
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	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	503,901	641,254
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	12,686	3,335
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	516,587	644,589
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)	172,950	204,117
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)....	507,644	416,600
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	680,594	620,717
19	Revenue less expenses. Subtract line 18 from line 12.......	-164,007	23,872
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	303,091	301,419
21	Total liabilities (Part X, line 26).............	275,629	250,085
22	Net assets or fund balances. Subtract line 21 from line 20.....	27,462	51,334

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 620,717 including grants of $ ) (Revenue $ )
	GENERAL ASSOCIATION

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

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

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses620,717

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

h Total. Add lines 1a-1f.......

		Business Code
2a	GENERAL OPERATIONS	900099	223,729	223,729
b	CAMP & PLAYGROUND	900099	206,336	206,336
c	POOL OPERATIONS	900099	205,599	205,599
d	TENNIS OPERATIONS	900099	5,590	5,590
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		641,254

3 Investment income (including dividends, interest, and othersimilar amounts) ......			3,335			3,335
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
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).........
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..
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..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			644,589	641,254	0	3,335

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
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........	187,060	187,060
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	17,057	17,057
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	10,425	10,425
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 .......	1,927	1,927
14	Information technology ......	1,715	1,715
15	Royalties ..
16	Occupancy ...........	24,786	24,786
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	16,029	16,029
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	42,904	42,904
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	MISCELLANEOUS	71,252	71,252
b	PROPERTY TAXES	57,382	57,382
c	CAPITAL EXPENDITURES	47,876	47,876
d	FOOD	34,015	34,015
e	All other expenses	108,289	108,289
25	Total functional expenses. Add lines 1 through 24e	620,717	620,717	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 ........		272,240	1	269,954
2	Savings and temporary cash investments .........		30,851	2	30,857
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............			4
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
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
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......		0	9	608
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
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 33)...		303,091	16	301,419

17	Accounts payable and accrued expenses .....	1,020	17	0
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 ..		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	274,609	25	250,085
26	Total liabilities. Add lines 17 through 25..	275,629	26	250,085

	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 .....	1	29	1
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	27,461	31	51,333
32	Total net assets or fund balances ...........	27,462	32	51,334
33	Total liabilities and net assets/fund balances ........	303,091	33	301,419

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 .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..		0

(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
PCSB LOAN	250,085








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	250,085
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