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SCRA Annual Meeting February 24, 2015

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Page 1: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

SCRAAnnual Meeting

February 24, 2015

Page 2: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

AGENDA1. Introduction

– Current Board– DAPER

2. Reports– Membership– Activities– Survey– Treasurers– Tennis– Swim

3. Tax Issue

4. Special Member Issue– Case to follow 15% Rule– Case for Special Members

5. Questions/Comments

6. Election of Directors– Nom. Com. Slate– Vote

Page 3: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Board of Directors

President Jan Rossi**

Secretary Julie Wilcox**

Membership Chair Janet Gibson*

Vice President Catherine Wilson

Treasurer Obal Kambham*

Tennis Chair Justin Annes

Swim Chair Scott Fendorf

**Term expires 2015

*Resigned February 13, 2015; ** January 27, 2015

Page 4: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Stanford DAPER StaffDepartment of Athletics Physical Education and Recreation

Ray Purpur Deputy Director of Athletics

Steve Robe SCRA General Manager

Andrea Barnes* Tennis Director

Laura Mitchell Aquatics DirectorHead Age Group Coach

Joey Semmentelli Head Swim Coach

* Resigned as of March 16, 2015

Page 5: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

MEMBERSHIPWho can be a Member?

SCRA Bylaws 4.3

“The persons who are eligible for Stanford Faculty Staff Housing

Programs as defined by the Stanford Housing Programs

Eligibility Criteria….”

Page 6: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Stanford Housing Programs Eligibility Criteria

• Faculty members of Academic Council• Senior Fellow members of Academic Council• Medical Center Line Professors• University N11 Staff• University 1M5 Staff• Hoover Senior Fellows• Emeritus• Retired Staff

Page 7: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

MEMBERSHIP DATA

• 2008: 400 Renovation year, 2007-2008• 2009: 415• 2010: 435• 2011: 450• 2012: 465• 2013: 475• 2014: 494• On average ~ 15 new memberships/year

Page 8: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

MembershipEmeritus TOTAL

Club Members

Regular Member Families 367 80 447

Extended Family 21 21

DAPER 18 18

Special 8 12

Swim Only 10

VOTING 367 ½ (80)= 40 votes 407

NON-VOTING 47

TOTAL 494 80367+1/2(80)=

407 votes

Page 9: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Special Membership

• Resident Fellow Special membership, for duration of fellowship provided not otherwise SCRA eligible

• Divorced Spouse/Domestic Partner Evidence this has been offered since 1997

• Extended Family Provided only if primary member remains a member

• DAPER awarded as a result of the Loan and Management Agreement with Stanford

Page 10: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

THE TAX ISSUESome Background:

• SCRA registered as 501(c)(7) Social Club non-profit tax exempt organization

• 15% Rule of a 501(c)(7): Non-member income cannot exceed 15% of gross annual income

Page 11: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

2006-2013 TAXES NOT FILED

• DAPER contacted by Franchise Tax Board for SCRA failure to file Tax Returns 2006 through 2013

• SCRA advised to be silent on this issue until initiating filing with the IRS through Stanford and PWC

• DAPER initiates filing but discovers we are in non compliance with IRS 15% Rule for 501(c)(7) Tax Exempt Social Club

Page 12: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

501(c)(7) NON COMPLIANCE

• PWC retained by SCRA through Stanford to rectify by filing State and Federal Income tax for 2006-2013

• Potential penalties, back taxes, fees, owed

• No information yet as to settlement with IRS

Page 13: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

WHY IS SCRA IN EXCESS OF 15% NON MEMBER REVENUE?

Largely due to Swim Team Non-Member Revenue

Page 14: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

2014 Swim Team Demographics

SPRING SUMMER FALL0

50

100

150

200

250

300

29

70

115

223

12

161

Non-MembersMembers

Page 15: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

FALL SWIM TEAM USE*SCRA FAMILIES USING SWIM TEAM 14%

SCRA FAMILIES NOT PARTICIPATING 86%

* BASED ON FALL 2014 – HIGHEST NUMBER OF SCRA MEMBER SWIMMERS

Page 16: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

SUMMER SWIM TEAM USE*

SCRA FAMILIES USING SWIM TEAM 9%

SCRA FAMILIES NOT PARTICIPATING 91%

* BASED ON SUMMER 2014 – MEDIUM NUMBER OF SCRA MEMBER SWIMMERS

Page 17: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

THE SPECIAL MEMBER ISSUE

SCRA must comply with 15% Rule.

How?

Page 18: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

15% Rule Compliance

One view:

Swim Team footprint too large, SCRA should follow the 15% Rule.

Interests of SCRA membership participating in the Swim Team are not in balance with interests of rest of SCRA membership.

Page 19: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

15% Rule Compliance

Other view:

In order for Swim Team to be competitive, attract the best coaches, provide a good experience for the swimmers, Swim Team must maintain a critical size.

SCRA should award Special Team Only Memberships to non-members. This will categorize NON-member income as member income.

Page 20: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

To Achieve 15% 501(c)(7) Compliance

SCRA Board granted 75 Team Only Special Memberships in order to categorize non-member income as member income.

Page 21: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

2014 Fall Team276 Swimmers (115 Members)

SCRA Members 41%

Non-members 59%

SCRA MembersNon-members

69 SCRA FAMILIES PARTICIPATING = 14% OF MEMBER FAMILIES

Page 22: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Fall 2014 by GroupAfter tax constraints in effect:

Compliant given 74 provisional memberships

Discove

ry AA

Discove

ry A

Discove

ry B

Discove

ry C

RedGold

Age Gro

up 1

Age Gro

up 2

Age Gro

up 3Ju

nior

Varsity

Senior

05

101520253035404550

12 1317

14

8 811

5 74

8 7

7

11

1315

5 6

15

1718

13

21 21Non-membersMembers

Page 23: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

2014 Fall Team276 Swimmers (115 Members)

SCRA Members 41%

Non-members 30%

Provisional Special Members 29%

SCRA MembersNon-members

69 SCRA FAMILIES PARTICIPATING = 14% OF MEMBER FAMILIES

Page 24: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

WHY DISCUSS THIS NOW?• Board solution is unstable, Board divided

• Too high a number of Special Memberships for Board to act alone

• Board should act according to the interests of all members

• Discuss and Vote

Page 25: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

QUESTION

Should SCRA award Special Memberships as a workaround the IRS 15% rule for Social Clubs?

or Should SCRA adhere to the IRS 15% rule set by

the IRS for Social Club organizations?

Page 26: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

What Kind of Swim Program does SCRA Want?

• SCRA Summer Team has always had a large majority of SCRA member kids.

• Does a majority non-member swim team serve the interests of our membership as a whole?

• How much non-member participation is the right balance?

Page 27: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

SCRA Should Follow IRS 15% Rule for Social

Clubs

Page 28: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

4 Main Reasons1. The size and footprint of the swim team is out of balance with

the interests of a majority of members.

2. To grow the swim team, we should grow the membership. But growth should be balanced with the interests of ALL members.

3. The need for revenue is not a legitimate reason to grant special memberships. Nor is the need anticipated.

4. May be legal for tax compliance reasons, but are these memberships legal given our obligation with Stanford University to serve the Stanford Community and its families?

Page 29: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

Nominating Committee

Justin AnnesJanice Rossi

Corinne Thomas, Chair

Page 30: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

2015-17 Nominating Committee

CandidatesKim Butts Pauley

Richard SousaAnn Studdert

Catherine Wilson

Page 31: Annual Meeting February 24, 2015. 1.Introduction – Current Board – DAPER 2.Reports – Membership – Activities – Survey – Treasurers – Tennis – Swim 3

end


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