Piping Rock Club

The information for the Piping Rock Club is as of the organization's most recent filing in December 2019. This organization is located in Locust Valley, NY. It has been in existence for 38 years, following its founding in 1981.

Organization Classification

The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.

The Piping Rock Club's NTEE code is N60. The "N" tells us that the organization is classified along with Recreation & Sports. The "60" tells us that the organization is an Amateur Sports organization. The NTEE describes Amateur Sports organizations as those that provide opportunities for people of all ages to learn, become competitive in and enjoy the organized recreational activity, sport or game of their choice. These programs may provide coaching assistance, access to equipment and facilities, and sponsor athletes to participate in amateur competitions.

Every organization is also governed by a specific section of the Internal Revenue Code. This organization happens to be a 501(c)(7) organization. The IRS describes these organizations as Social and Recreational Clubs.

Perhaps the most accurate way to get a sense of what the organization hopes to achieve is by looking at its mission. The mission of the Piping Rock Club is to provide proper grounds for the game of golf and other outdoor sports for the use and enjoyment of its members.

Program Areas

Within the Tax Exempt Club Activities program, the organization reports all revenues, support, and functional expenses related to the club activities.

Organization Staffing

Piping Rock Club is run by Ann D Conway, who is the President. The organization has 269 employees, of whom 14 are paid more than $100k per year (according to the organization's most recent 990 tax filing). Supporting the paid staff are more than 175 volunteers.

Board Governance

The Piping Rock Club is an exemplary example of a well-governed non-profit organization. With 21 voting members, all of whom are independent, the board is well-equipped to make informed decisions and ensure the organization is being managed properly. Furthermore, the organization has taken steps to prevent potential conflicts of interest by having a conflict of interest policy and requiring disclosure of any conflicts. Board meetings are documented, and the organization has a written whistleblower policy and document retention policy. The organization also substantiates and reviews leadership and officer salaries to ensure appropriate pay and benefits. Unfortunately, the organization does not provide copies of the 990 to the board prior to filing, but this does not detract from the overall governance of the Piping Rock Club.

Organization Growth

The Piping Rock Club has seen significant growth over the past five years. All of its revenue lines have seen increases, including Program Service Revenue, Investment Income, Other Revenue, and Total Revenue. It has also seen increases in both its Employee Salaries and Total Expenses. Additionally, the number of both employees and volunteers has grown over this time period.