THE MOORINGS CLUB INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE MOORINGS CLUB INC (EIN 59-2237861)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-07-20
- IRS object ID
- 202612019349300136
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-20T14:24:01-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 721396621 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR RIGGS & INGRAM LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3300 PGA BOULEVARD STE 700 | AddressLine1Txt |
| City | PALM BEACH GARDENS | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33410 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592237861 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MOORINGS CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | THEM | BusinessNameControlTxt |
| Phone | 7722311004 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HARBOUR DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG L LOPES | PersonNm |
| Person Title | GENERAL MANAGER/CEO | PersonTitleTxt |
| Phone | 7722311004 | PhoneNum |
| Signature | 2026-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH RISSE | PreparerPersonNm |
| PTIN | P00708318 | PTIN |
| Phone | 5614270300 | PhoneNum |
| Preparation | 2026-07-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CRAIG L LOPES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HARBOUR DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,999,965 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1982 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 335 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,050,191 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $508,931 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,217,824 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,875,127 | CYProgramServiceRevenueAmt |
| PY Investment Income | $896,101 | PYInvestmentIncomeAmt |
| CY Investment Income | -$73,567 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,664,177 | PYOtherRevenueAmt |
| CY Other Revenue | $2,688,749 | CYOtherRevenueAmt |
| PY Total Revenue | $17,778,102 | PYTotalRevenueAmt |
| CY Total Revenue | $17,490,309 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,153,538 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,848,498 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,529,192 | PYOtherExpensesAmt |
| CY Other Expenses | $9,844,093 | CYOtherExpensesAmt |
| PY Total Expenses | $19,682,730 | PYTotalExpensesAmt |
| CY Total Expenses | $20,692,591 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,904,628 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,202,282 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $65,887,750 | TotalAssetsBOYAmt |
| Total Assets EOY | $67,675,855 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,057,879 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,291,671 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,829,871 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $54,384,184 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MOORINGS CLUB, INC. IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE INTERACTION OF MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE CLUB PROVIDES FOOD, BEVERAGE, GOLF, TENNIS, FITNESS, SPA, AND DOCK FACILITIES AND SERVICES TO APPROXIMATELY 1,000 MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 131 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 335 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $944,273 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOELLE CASHMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7722311004 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HARBOUR DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| HEIDI SOMMERS | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SHANNA MACNELLY | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JIM FULMER | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JULIE GOODRICH | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATE SCHMIDT | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BILL YOUNG | |||||||
| ASSISTANT TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KEVIN SPELLACY | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARK PARENT | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER MACCONNELL | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG L LOPES | |||||||
| GENERAL MANAGER | 45.00 | Yes (X) | $366,357 | $0 | $19,103 | ||
| NOELLE CASHMAN | |||||||
| FINANCE DIRECTOR | 45.00 | Yes (X) | $222,077 | $0 | $32,801 | ||
| URSULA GUNTER | |||||||
| MEMBERSHIP DIRECTOR | 40.00 | $162,707 | $0 | $21,069 | Yes (X) | ||
| CORY MAGGART | |||||||
| FACILITIES DIRECTOR | 40.00 | $178,117 | $0 | $31,961 | Yes (X) | ||
| TIMOTHY CLINTON | |||||||
| EXECUTIVE CHEF | 40.00 | $146,576 | $0 | $29,914 | Yes (X) | ||
| THOMAS BRINSON | |||||||
| GOLF DIRECTOR | 40.00 | $230,083 | $0 | $26,826 | Yes (X) | ||
| ROBERT WALLACE | |||||||
| GOLF COURSE SUPER | 40.00 | $179,948 | $0 | $18,535 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,485,865 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $180,209 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TIDELINE STAFFING LLC | |||||
| PO BOX 823461 | PHILADELPHIA | PA | 191823523 | STAFFING COMPANY | $287,007 |
| IMAGE NET CONSULTING OF THE TREASURE COA | |||||
| 736 22ND PLACE | VERO BEACH | FL | 32960 | MANAGED IT SERVICES | $160,074 |
| PEACOCK & LEWIS ARCHITECTS AND PLANNERS | |||||
| 1295 US-1 | NORTH PALM BEACH | FL | 33408 | ARCHITECTS | $134,484 |
| JANI KING | |||||
| 2469 SUNSET POINT RD | CLEARWATER | FL | 33765 | CLEANING SERVICES | $107,820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $11,914,933 | $11,914,933 | |
| GOLF INCOME | 713910 | $1,671,731 | $1,548,238 | $123,493 |
| FITNESS INCOME | 611600 | $486,913 | $486,121 | $792 |
| RACQUET SPORTS INCOME | 611600 | $344,649 | $338,986 | $5,663 |
| SPA INCOME | 812900 | $297,978 | $296,932 | $1,046 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $158,923 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $158,923 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,875,127 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $473,962 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $473,962 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,735 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $47,735 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,735 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $47,735 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $267,895 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $815,424 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$547,529 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$547,529 | TotalRevenueColumnAmt |
| Exclusion | -$547,529 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $5,233,550 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,694,232 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,539,318 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,141,818 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $397,500 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 713910 | BusinessCd |
| Total Revenue Column | $101,696 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $101,696 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $101,696 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,490,309 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,987,647 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,050,191 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$547,529 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $657,255 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,119,780 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,215 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,953,248 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $514,979 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,885,336 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $977,983 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INCOME TAX EXPENSE | $77,830 |
| GOLF COURSE MAINTENANCE | $1,715,182 |
| GENERAL & ADMINISTRATIV | $756,244 |
| CLUBHOUSE & GROUNDS MAI | $748,027 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,168,512 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,692,591 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,038 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,919,884 | BOYAmt |
| EOY | $23,159,906 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,265,535 | BOYAmt |
| EOY | $2,609,663 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,976 | BOYAmt |
| EOY | $608,888 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $664,601 | BOYAmt |
| EOY | $616,195 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $65,016,808 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $24,464,246 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,195,890 | BOYAmt |
| EOY | $40,552,562 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,826 | BOYAmt |
| EOY | $128,641 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,887,750 | BOYAmt |
| EOY | $67,675,855 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,078,957 | BOYAmt |
| EOY | $1,340,956 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,580,153 | BOYAmt |
| EOY | $10,808,007 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,398,769 | BOYAmt |
| EOY | $1,142,708 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,057,879 | BOYAmt |
| EOY | $13,291,671 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,829,871 | BOYAmt |
| EOY | $54,384,184 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,829,871 | BOYAmt |
| EOY | $54,384,184 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,887,750 | BOYAmt |
| EOY | $67,675,855 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$3,202,282 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $5,756,595 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,138,257 | OtherCostOrOtherBasisAmt |
| Book Value | $11,138,257 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,190,662 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,144,186 | DepreciationAmt |
| Book Value | $14,046,476 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,572,517 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,589,164 | DepreciationAmt |
| Book Value | $8,983,353 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,246,953 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,730,896 | DepreciationAmt |
| Book Value | $5,516,057 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $868,419 | OtherCostOrOtherBasisAmt |
| Book Value | $868,419 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $40,552,562 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBERSHIP DEPOSITS | $1,010,700 |
| LEASE LIABILITIES | $132,008 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,142,708 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,106,711 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$77,830 | OtherRevenueAmt |
| Revenue Not Reported | -$77,830 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,184,541 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,694,232 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,694,232 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,490,309 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,308,993 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,694,232 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,694,232 | ExpensesNotReportedAmt |
| Expenses Subtotal | $20,614,761 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $77,830 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $77,830 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,692,591 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF SEPTEMBER 30, 2025, THE CLUB HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INCOME TAX EXPENSE -77,830. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF SALES -2,694,232. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 2,694,232. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | INCOME TAX EXPENSE 77,830. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CRAIG L LOPES | ||||||||||||||
| GENERAL MANAGER | $316,357 | $0 | $50,000 | $0 | $0 | $0 | $10,651 | $0 | $8,452 | $0 | $385,460 | $0 | $0 | $0 |
| THOMAS BRINSON | ||||||||||||||
| GOLF DIRECTOR | $213,983 | $0 | $15,500 | $0 | $600 | $0 | $0 | $0 | $26,826 | $0 | $256,909 | $0 | $0 | $0 |
| NOELLE CASHMAN | ||||||||||||||
| FINANCE DIRECTOR | $184,077 | $0 | $38,000 | $0 | $0 | $0 | $6,605 | $0 | $26,196 | $0 | $254,878 | $0 | $0 | $0 |
| CORY MAGGART | ||||||||||||||
| FACILITIES DIRECTOR | $163,717 | $0 | $10,500 | $0 | $3,900 | $0 | $5,196 | $0 | $26,765 | $0 | $210,078 | $0 | $0 | $0 |
| ROBERT WALLACE | ||||||||||||||
| GOLF COURSE SUPER | $160,548 | $0 | $15,500 | $0 | $3,900 | $0 | $0 | $0 | $18,535 | $0 | $198,483 | $0 | $0 | $0 |
| URSULA GUNTER | ||||||||||||||
| MEMBERSHIP DIRECTOR | $128,707 | $0 | $34,000 | $0 | $0 | $0 | $4,831 | $0 | $16,238 | $0 | $183,776 | $0 | $0 | $0 |
| TIMOTHY CLINTON | ||||||||||||||
| EXECUTIVE CHEF | $134,476 | $0 | $11,500 | $0 | $600 | $0 | $4,082 | $0 | $25,832 | $0 | $176,490 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FOLLOWING MEMBER CATEGORIES HAVE VOTING PRIVILEGES: FULL (4 VOTES), GOLF (3 VOTES), CLUB (TENNIS) (2 VOTES), AND SOCIAL (1 VOTE). ALL HAVE VOTING RIGHTS ON MATTERS PERTAINING TO THEIR MEMBERSHIP CATEGORY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BOARD OF GOVERNORS IS RESTRICTED TO EXPENDITURES NOT TO EXCEED $1,750,000 FOR ANY ONE (1) CAPITAL PROJECT IN ANY ONE (1) FISCAL YEAR UNLESS APPROVED BY A MAJORITY VOTE OF THE MEMBERS. THIS RESTRICTION APPLIES TO SPENDING RELATED TO NEW CONSTRUCTION, EXPANSION OF EXISTING FACILITIES, OR CHANGE IN THE ACTIVITY PROGRAM OF THE CLUB, BUT THEY DO NOT APPLY TO EQUIPMENT PURCHASES, NORMAL MAINTENANCE, COMPLIANCE WITH GOVERNMENT REGULATIONS, MEETING EMERGENCIES, NOR DO THEY APPLY IN RESPECT OF PROJECTS FUNDED IN WHOLE OR IN PART BY CAPITAL ASSESSMENTS APPROVED BY VOTE OF THE ASSESSED MEMBERS IN ACCORDANCE WITH ARTICLE XII. ASSESSMENTS FOR CAPITAL PURPOSES MAY BE MADE ONLY AFTER BEING APPROVED BY A MAJORITY OF THE MEMBERSHIP VOTES CAST IN PERSON OR BY PROXY. THE BOARD SHALL BE EMPOWERED TO APPORTION ANY SUCH ASSESSMENT AMONG ALL OR CERTAIN OF THE CLASSES OF MEMBERSHIP AS IT DEEMS FAIR AND EQUITABLE AND TO DESIGNATE WHICH ARE THE AFFECTED CLASSES ENTITLED TO VOTE THEREON. AN INFORMATIONAL MEETING OF THE MEMBERS WILL BE HELD PRIOR TO ANY VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE TREASURER, GENERAL MANAGER, AND DIRECTOR OF FINANCE. THE TREASURER, GENERAL MANAGER, AND DIRECTOR OF FINANCE REVIEW THE ENTIRE FORM 990 WITH ITS OUTSIDE CPA PRIOR TO THE FILING OF THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 12C | MANAGERS AND GOVERNORS ARE REQUIRED TO SIGN CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE IS APPOINTED ANNUALLY BY THE PRESIDENT OF THE BOARD OF GOVERNORS AND INCLUDES THE TREASURER, GENERAL MANAGER, DIRECTOR OF FINANCE AND HUMAN RESOURCES ALONG WITH 1-2 ADDITIONAL MEMBERS OF THE CLUB WHO ARE OR HAVE SERVED ON THE BOARD. AT LEAST ANNUALLY, THE DIRECTOR OF FINANCE PROVIDES THE COMMITTEE WITH CURRENT AND HISTORICAL PAYROLL AND BENEFITS DATA, AS WELL AS INDUSTRY COMPS FOR EACH PRINCIPAL DEPARTMENT MANAGER. POSITIONS INCLUDE DIRECTORS OF GOLF, TENNIS, FITNESS, FINANCE, HUMAN RESOURCES, FACILITIES, MEMBERSHIP, GOLF MAINTENANCE, EXECUTIVE CHEF, AND GENERAL MANAGER. OTHER SECOND TIER MANAGEMENT POSITIONS ARE CONSIDERED FROM TIME TO TIME. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE CLUB HAS COPIES OF ITS GOVERNING DOCUMENTS AVAILABLE FOR INSPECTION AT THE CLUB. THE CLUB DOES NOT MAKE COPIES OF ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE CLUB HAS COPIES OF THE CONFLICT OF INTEREST POLICY AVAILABLE FOR INSPECTION AT THE CLUB. |
| FORM 990, PART IX, LINE 24E | OTHER FOOD & BEVERAGE COSTS 502,811. GOLF OPERATIONS 491,837. TENNIS OPERATIONS 349,246. FITNESS OPERATIONS 312,194. SPA OPERATIONS 196,926. MEMBER ACTIVITIES 152,679. YACHT CLUB 99,691. ACCESS, SAFETY, YOUTH 63,128. |
| FORM 990, PART XI, LINE 9: | CAPITAL CONTRIBUTIONS 3,221,795. MEMBERSHIP CERTIFICATES ISSUED 852,500. MEMBERSHIP CERTIFICATES REDEEMED -501,632. RECOVERIES FROM DELINQUENT MEMBERS 26,912. CAPITAL ASSESSMENTS 2,147,020. DONATED CAPITAL 10,000. |
| FORM 990, PART XII, LINE 2C | THE AUDIT COMMITTEE'S RESPONSIBILITIES AND PROCESSES FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MOORINGS EDUCATIONAL FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 HARBOUR DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263092901 | EIN |
| Primary Activities | POST SECONDARY EDUCATIONAL GRANTS | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 11 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |