2026-07-20T14:24:01-05:00 2025-09-30 721396621 CARR RIGGS & INGRAM LLC 3300 PGA BOULEVARD STE 700 PALM BEACH GARDENS FL 33410 990 2024-10-01 592237861 THE MOORINGS CLUB INC THEM 7722311004 100 HARBOUR DRIVE VERO BEACH FL 32963 CRAIG L LOPES GENERAL MANAGER/CEO 7722311004 2026-07-09 1 0 JOSEPH RISSE P00708318 5614270300 2026-07-09 2024 2025-03-06 01:10:19Z CRAIG L LOPES 100 HARBOUR DRIVE VERO BEACH FL 32963 20999965 0 X N/A X 1982 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 335 0 1050191 508931 0 0 14217824 14875127 896101 -73567 2664177 2688749 17778102 17490309 0 0 0 0 10153538 10848498 0 0 0 9529192 9844093 19682730 20692591 -1904628 -3202282 65887750 67675855 14057879 13291671 51829871 54384184 THE MOORINGS CLUB, INC. IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE INTERACTION OF MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB PROVIDES FOOD, BEVERAGE, GOLF, TENNIS, FITNESS, SPA, AND DOCK FACILITIES AND SERVICES TO APPROXIMATELY 1,000 MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 131 0 1 335 1 1 1 0 0 0 1 1 0 944273 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X NOELLE CASHMAN 7722311004 100 HARBOUR DRIVE VERO BEACH FL 32963 HEIDI SOMMERS TREASURER 1.00 X X 0 0 0 SHANNA MACNELLY VICE PRESIDENT 1.00 X X 0 0 0 JIM FULMER PRESIDENT 1.00 X X 0 0 0 JULIE GOODRICH GOVERNOR 1.00 X 0 0 0 KATE SCHMIDT SECRETARY 1.00 X X 0 0 0 BILL YOUNG ASSISTANT TREASURER 1.00 X X 0 0 0 KEVIN SPELLACY GOVERNOR 1.00 X 0 0 0 MARK PARENT GOVERNOR 1.00 X 0 0 0 PETER MACCONNELL GOVERNOR 1.00 X 0 0 0 CRAIG L LOPES GENERAL MANAGER 45.00 X 366357 0 19103 NOELLE CASHMAN FINANCE DIRECTOR 45.00 X 222077 0 32801 URSULA GUNTER MEMBERSHIP DIRECTOR 40.00 X 162707 0 21069 CORY MAGGART FACILITIES DIRECTOR 40.00 X 178117 0 31961 TIMOTHY CLINTON EXECUTIVE CHEF 40.00 X 146576 0 29914 THOMAS BRINSON GOLF DIRECTOR 40.00 X 230083 0 26826 ROBERT WALLACE GOLF COURSE SUPER 40.00 X 179948 0 18535 1485865 0 180209 7 0 1 0 TIDELINE STAFFING LLC PO BOX 823461 PHILADELPHIA PA 191823523 STAFFING COMPANY 287007 IMAGE NET CONSULTING OF THE TREASURE COA 736 22ND PLACE VERO BEACH FL 32960 MANAGED IT SERVICES 160074 PEACOCK & LEWIS ARCHITECTS AND PLANNERS 1295 US-1 NORTH PALM BEACH FL 33408 ARCHITECTS 134484 JANI KING 2469 SUNSET POINT RD CLEARWATER FL 33765 CLEANING SERVICES 107820 4 MEMBERSHIP DUES 713910 11914933 11914933 GOLF INCOME 713910 1671731 1548238 123493 FITNESS INCOME 611600 486913 486121 792 RACQUET SPORTS INCOME 611600 344649 338986 5663 SPA INCOME 812900 297978 296932 1046 158923 158923 14875127 473962 473962 47735 0 47735 47735 47735 267895 815424 -547529 -547529 -547529 5233550 2694232 2539318 2141818 397500 OTHER INCOME 713910 101696 101696 101696 17490309 16987647 1050191 -547529 X 657255 8119780 118215 1953248 514979 2885336 977983 INCOME TAX EXPENSE 77830 GOLF COURSE MAINTENANCE 1715182 GENERAL & ADMINISTRATIV 756244 CLUBHOUSE & GROUNDS MAI 748027 2168512 20692591 3038 20919884 23159906 2265535 2609663 632976 608888 664601 616195 65016808 24464246 41195890 40552562 205826 128641 65887750 67675855 2078957 1340956 10580153 10808007 1398769 1142708 14057879 13291671 X 51829871 54384184 51829871 54384184 65887750 67675855 X -3202282 5756595 X X 0 1 X 1 0 11138257 11138257 25190662 11144186 14046476 14572517 5589164 8983353 13246953 7730896 5516057 868419 868419 40552562 MEMBERSHIP DEPOSITS 1010700 LEASE LIABILITIES 132008 1142708 X 20106711 -77830 -77830 20184541 -2694232 -2694232 17490309 23308993 2694232 2694232 20614761 77830 77830 20692591 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. X X X X 0 0 0 CRAIG L LOPES GENERAL MANAGER 316357 0 50000 0 0 0 10651 0 8452 0 385460 0 0 0 THOMAS BRINSON GOLF DIRECTOR 213983 0 15500 0 600 0 0 0 26826 0 256909 0 0 0 NOELLE CASHMAN FINANCE DIRECTOR 184077 0 38000 0 0 0 6605 0 26196 0 254878 0 0 0 CORY MAGGART FACILITIES DIRECTOR 163717 0 10500 0 3900 0 5196 0 26765 0 210078 0 0 0 ROBERT WALLACE GOLF COURSE SUPER 160548 0 15500 0 3900 0 0 0 18535 0 198483 0 0 0 URSULA GUNTER MEMBERSHIP DIRECTOR 128707 0 34000 0 0 0 4831 0 16238 0 183776 0 0 0 TIMOTHY CLINTON EXECUTIVE CHEF 134476 0 11500 0 600 0 4082 0 25832 0 176490 0 0 0 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. THE MOORINGS EDUCATIONAL FOUNDATION 100 HARBOUR DRIVE VERO BEACH FL 32963 263092901 POST SECONDARY EDUCATIONAL GRANTS FL 501(C)(3) LINE 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0