2024-07-15T10:38:55-05:00 2023-12-31 815185250 Cambaliza McGee LLP 1601 Dove St Suite 294 Newport Beach CA 92660 990 2023-01-01 950915380 La Jolla Country Club LAJO 8584549601 7301 High Avenue La Jolla CA 92037 Michael Mooney Assistant Secretary 8584549601 2024-06-27 1 Michael Mooney 999009999 1 Lino D Cambaliza P01257264 9494848288 2024-06-26 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Michael Mooney 7301 High Avenue La Jolla CA 92037 15601853 0 X lajollacountryclub.com X 1928 CA Provide members a social club to further their first amendment right of free association. 9 9 203 0 698622 0 0 0 11291530 11691079 121016 -44907 2609751 2886017 14022297 14532189 0 0 0 0 7367699 8004471 0 0 0 5392187 5523507 12759886 13527978 1262411 1004211 20373519 21189658 1738053 1549981 18635466 19639677 Provide members a social club to further their first amendment right of free association. 0 0 13527978 Expenses of the club 13527978 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 0 0 0 1 69 0 1 203 1 1 1 0 0 0 0 2308831 698622 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 0 0 1 1 1 1 0 X X La Jolla Country Club 8584549601 7301 High Avenue La Jolla CA 92037 T Stiegler Secretary 8.00 X X 0 0 0 S Martin President 8.00 X X 0 0 0 F Hunter Director 8.00 X 0 0 0 B Haddad Director 8.00 X 0 0 0 R Lobo Vice President 8.00 X X 0 0 0 S Hesse Director 8.00 X 0 0 0 D Thompson Director 8.00 X 0 0 0 D French Treasurer 8.00 X X 0 0 0 W Sailer Director 8.00 X 0 0 0 Michael Mooney General Manager 55.00 X 318503 0 8811 Clint Whitehill Golf Pro 40.00 X 172770 0 12683 Dennis Fowler Supervisor 50.00 X 273033 0 6125 Matthew Moyer Chef 40.00 X 152930 0 0 Kristen Kuncl CFO 40.00 X 228053 0 0 1145289 0 27619 5 0 1 0 Landscapes Unlimited LLC 1201 Aries Drive Lincoln NE 68512 Landscaping 1437804 Stotz Equipment DBA Arizona Machinery LL 11111 W McDowell Road Avondale AZ 85392 Equipment 120381 2 Membership Dues & Assessments 713910 10148374 10148374 Green Fee 713910 582000 582000 Golf Cart Rentals 713910 454156 454156 Locker and Other 713910 408546 408546 Club Storage 713910 98003 98003 11691079 28360 73267 -44907 -44907 -44907 3882414 996397 2886017 2187395 698622 14532189 3685193 698622 10148374 318503 6428563 158917 576567 521921 35804 1733523 166520 Utilities 1137373 Landscaping 421040 Repairs 292883 Supplies 289765 1446599 13527978 1900591 1946096 5685503 5578460 689590 791766 75030 104052 126531 130261 465242 399420 33712871 21473268 11308129 12239603 122903 0 20373519 21189658 1429956 1252886 108563 147445 199534 149650 1738053 1549981 X 461406 461406 0 0 18174060 19178271 18635466 19639677 20373519 21189658 1004211 0 X 0 1 X 1 0 8634262 8634262 12544366 12544366 7998385 7998385 4535858 21473268 -16937410 12239603 Contract Payable 149650 149650 X 14532189 0 14532189 0 14532189 13527978 0 13527978 0 13527978 Part X, Line 2: The club is exempt from federal income taxes under section 501(c)(7) of the internal revenue service code and related state of California code sections. However, both Federal and State tax laws impose a corporate income tax on net unrelated business taxable income. Unrelated business taxable income consists of net income from non-member activities and interest income. The club files its form 990 in the U.S. Federal jurisdiction and the state of California. The club's form 990 is subject to examination by the Internal Revenue Service for three years after it was filed. The club recognizes and measures its uncertain tax positions in accordance with Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 740, income taxes. This addresses the determination of whether tax benefits claimed or expected to be claimed on a tax retun should be recorded in the financial statements. Under FASB ASC 740, the club may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upong ultimate settlement. FASB ASC 740 also provides guidance on the de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. As of December 31, 2022 and 2021, the club does not have a liability for unrecognized tax uncertainties. The club's policy is to record interest and penalties on uncertain tax positions as income tax expense. As of December 31, 2022 and 2021, the club has no accrued interest or penalties related to uncertain tax positions. The club is subject to routine audits by taxing jurisdictions. However, currently no audits for any tax periods are in progress. Management believes that the club is no longer subject to income tax examination for years prior to December 31, 2019. X 1 1 X X 0 0 0 Michael Mooney General Manager 252503 0 66000 0 0 0 0 0 8811 0 327314 0 0 0 Dennis Fowler Supervisor 218033 0 55000 0 0 0 0 0 6125 0 279158 0 0 0 Kristen Kuncl CFO 183053 0 45000 0 0 0 0 0 0 0 228053 0 0 0 Clint Whitehill Golf Pro 152770 0 20000 0 0 0 0 0 12683 0 185453 0 0 0 Matthew Moyer Chef 152930 0 0 0 0 0 0 0 0 0 152930 0 0 0 Form 990, Part VI, Section A, line 6 The Organization had members Form 990, Part VI, Section A, line 7a Yes Form 990, Part VI, Section A, line 7b Yes Form 990, Part VI, Section B, line 11b The form 990 is reviewed by the CFO who is a CPA. Form 990, Part VI, Section B, line 15 The general manager's compensation is reviewed and approved by the board of directors on an annual basis. The compensation to other key employees is reviewed by the general manager annually. Form 990, Part VI, Section C, line 19 Documents are made available during regular hours upon request.