BETA

AUDUBON COUNTRY CLUB ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
AUDUBON COUNTRY CLUB ASSOCIATION INC (EIN 65-0102934)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-16
IRS object ID
202432909349301418
Schema version
2023v5.0
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

FieldValueIRS element (for citing)
Return2024-10-16T14:20:54-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN320394930PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1STROEMER & COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114030 METROPOLIS AVE STE 200AddressLine1Txt
CityFORT MYERSCityNm
State AbbreviationFLStateAbbreviationCd
ZIP33912ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN650102934EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AUDUBON COUNTRY CLUB ASSOCIATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlAUDUBusinessNameControlTxt
Phone2395669800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1625 AUDUBON BOULEVARDAddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34110ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJILL YORKPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2395924003PhoneNum
Signature2024-06-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARC WHITFIELD CPAPreparerPersonNm
PTINP00125986PTIN
Phone2394331002PhoneNum
Preparation2024-08-29PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPAT RICHARDSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1625 AUDUBON BLVDAddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34110ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,939,682GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AUDUBONCCOFNAPLES.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionAUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$645,841TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$269,754NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,734,215PYProgramServiceRevenueAmt
CY Program Service Revenue$7,485,888CYProgramServiceRevenueAmt
PY Investment Income$69,179PYInvestmentIncomeAmt
CY Investment Income$274,774CYInvestmentIncomeAmt
PY Other Revenue$1,955,041PYOtherRevenueAmt
CY Other Revenue$2,060,478CYOtherRevenueAmt
PY Total Revenue$8,758,435PYTotalRevenueAmt
CY Total Revenue$9,821,140CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$11,125,536PYOtherExpensesAmt
CY Other Expenses$10,420,284CYOtherExpensesAmt
PY Total Expenses$11,125,536PYTotalExpensesAmt
CY Total Expenses$10,420,284CYTotalExpensesAmt
PY Revenues Less Expenses-$2,367,101PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$599,144CYRevenuesLessExpensesAmt
Total Assets BOY$34,940,571TotalAssetsBOYAmt
Total Assets EOY$36,093,278TotalAssetsEOYAmt
Total Liabilities BOY$14,007,179TotalLiabilitiesBOYAmt
Total Liabilities EOY$12,138,366TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$20,933,392NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,954,912NetAssetsOrFundBalancesEOYAmt
MissionAUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescA PRIVATE CLUB PROVIDING RECREATIONAL FACILITIES TO ITS MEMBERS (GOLF COURSE, PRO SHOP, TENNIS, POOL AND PICKLEBALL)Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE CLUB HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 12/31/23 WAS APPROXIMATELY 31,617, OF WHICH APPROXIMATELY 6,129 ROUNDS WERE NON-MEMBER RELATED.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,760,515 OF WHICH 168,048 WAS NON-MEMBER RELATED.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document54IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Gross Receipts For Public Use$494,948GrossReceiptsForPublicUseAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2395669800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1625 AUDUBON BLVDAddressLine1Txt
CityNAPLESCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34110ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
MICHAEL RODRIGUEZ
GENERAL MANA40.00Yes (X)$332,598$0$21,371
STUART WISELY
GOLF SUPERIN40.00Yes (X)$197,297$0$17,815
JUSTIN DEFONT
PGA HEAD PRO40.00Yes (X)$170,255$0$18,665
RICHARD NIELSEN
EXECUTIVE CH40.00Yes (X)$162,203$0$12,512
MANUEL VIA
CLUBHOUSE MA40.00Yes (X)$157,462$0$8,913
PETER BERRY
DIRECTOR0.50$0$0$0Yes (X)
JANET HAUBOLD
DIRECTOR0.50$0$0$0Yes (X)
JENNIFER LAKEFIELD
SECRETARY1.00$0$0$0Yes (X)Yes (X)
BILL MINNOCK
DIRECTOR0.50$0$0$0Yes (X)
PAT RICHARDSON
PRESIDENT1.00$0$0$0Yes (X)Yes (X)
DOUG RUUD
VICE PRESIDE1.00$0$0$0Yes (X)Yes (X)
KENT STAHL
DIRECTOR0.50$0$0$0Yes (X)
OLIVER TOMLIN
DIRECTOR0.50$0$0$0Yes (X)
JILL YORK
TREASURER1.00$0$0$0Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,019,815TotalReportableCompFromOrgAmt
Total Other Compensation$79,276TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtAddress Line2ContractorAddress/USAddress/AddressLine2TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TROON GOLF LLC
15044 N SCOTTSDALE RDSUITE 300SCOTTSDALEAZ85254PERSONNEL$5,118,192
ENVIRO ARBOR SOLUTIONS
1695 LANTANA AVE SUITE BENGLEWOODFL34224CLEANUP-HURRICA$1,434,545
JUAN RAMIREZ LAWN & LANDSCAPE
PO BOX 733IMMOKALEEFL34143LANDSCAPE WORK$520,688
MVP WORKFORCE
PO BOX 6690CAROL STREAMIL60197LABOR$458,208
TROON GOLF LLC
15044 N SCOTTSDALE RDSUITE 300SCOTTSDALEAZ85254MANAGEMENT$223,859
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K9CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES$6,427,494$6,427,494
GREENS AND CART FEES$816,371$816,371
GREENS FEE AND CARTS-PUBLIC$242,023713910$242,023
FieldValueIRS element (for citing)
Total Program Service Revenue$7,485,888TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$290,280TotalRevenueColumnAmt
Unrelated Business Revenue$290,280UnrelatedBusinessRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$15,506OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$15,506OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$15,506TotalRevenueColumnAmt
Related Or Exempt Func Income-$15,506RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,202,921GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,103,036CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,099,885TotalRevenueColumnAmt
Related Or Exempt Func Income$986,347RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$113,538UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSURANCE CLAIM PROCEEDS$680,667$680,667
NON RECURRING INCOME$144,150$144,150
SWAP INCOME$128,272$128,272

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,504TotalRevenueColumnAmt
Related Or Exempt Func Income$7,504RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$960,593OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,821,140TotalRevenueColumnAmt
Related Or Exempt Func Income$9,175,299RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$645,841UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,257,941TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$38,933TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$278,744TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,514,751TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$470,560TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
OPERATING GOLF MAINTENANC$1,045,131
OPERATING GENERAL & ADMIN$575,663
OPERATING CLUBHOUSE$380,968
OPERATING FOOD & BEVERAGE$347,837

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$509,756TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,420,284TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$11,069,210BOYAmt
EOY$11,957,181EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,159,938BOYAmt
EOY$1,179,895EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$295,591BOYAmt
EOY$366,437EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$167,477BOYAmt
EOY$207,134EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$39,618,988LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$17,883,923LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$21,156,858BOYAmt
EOY$21,735,065EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,091,497BOYAmt
EOY$647,566EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$34,940,571BOYAmt
EOY$36,093,278EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,133,353BOYAmt
EOY$916,891EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,565,083BOYAmt
EOY$7,039,026EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$4,631,938BOYAmt
EOY$3,771,999EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$676,805BOYAmt
EOY$410,450EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$14,007,179BOYAmt
EOY$12,138,366EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$20,933,392BOYAmt
EOY$23,954,912EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,933,392BOYAmt
EOY$23,954,912EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$34,940,571BOYAmt
EOY$36,093,278EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$599,144ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$18,815NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,601,849OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,210,556OtherCostOrOtherBasisAmt
Book Value$4,210,556BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$18,577,113OtherCostOrOtherBasisAmt
Depreciation$8,876,951DepreciationAmt
Book Value$9,700,162BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,331,044OtherCostOrOtherBasisAmt
Depreciation$4,056,287DepreciationAmt
Book Value$2,274,757BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,500,275OtherCostOrOtherBasisAmt
Depreciation$4,950,685DepreciationAmt
Book Value$5,549,590BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,735,065TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
OPERATING LEASE LONG TERM$125,387
CURRENT CAPITAL LEASE OBLIGATIONS$111,694
OPERATING LEASE SHORT TERM$92,273
MEMBERSHIP DEPOSITS$51,669
CAPITAL LEASE OBLIGATIONS$29,427
FieldValueIRS element (for citing)
Total Liability$410,450TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$10,942,991TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$18,815NetUnrealizedGainsInvstAmt
Other Revenue$1,103,036OtherRevenueAmt
Revenue Not Reported$1,121,851RevenueNotReportedAmt
Revenue Subtotal$9,821,140RevenueSubtotalAmt
Total Revenue Per Form990$9,821,140TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,523,320TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,103,036OtherExpensesIncludedAmt
Expenses Not Reported$1,103,036ExpensesNotReportedAmt
Expenses Subtotal$10,420,284ExpensesSubtotalAmt
Total Expenses Per Form990$10,420,284TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS A NOT-FOR-PROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAX TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME, HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE ORGANIZATION REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE ORGANIZATION FOLLOWS ASC TOPIC 740, "INCOME TAXES" IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED.
SCHEDULE D, PAGE 4, PART XI, LINE 2DCOST OF SALES 1,103,036
SCHEDULE D, PAGE 4, PART XII, LINE 2DCOST OF SALES 1,103,036

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
MICHAEL RODRIGUEZ
GENERAL MANAGER$267,598$65,000$3,344$18,027$353,969
STUART WISELY
GOLF SUPERINTENDENT$172,097$25,200$2,151$15,664$215,112
JUSTIN DEFONT
PGA HEAD PROFESSIONA$150,605$19,650$1,129$17,536$188,920
RICHARD NIELSEN
EXECUTIVE CHEF$147,703$14,500$1,270$11,242$174,715
MANUEL VIA
CLUBHOUSE MANAGER$137,212$20,250$1,714$7,199$166,375

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART IIIFormAndLineReferenceDesc
ExplanationORGANIZATION USES LEASED EMPLOYEES FROM THE MANAGEMENT COMPANY, AS SUCH, THEY ARE NOT LISTED AS WAGES ON PART IX, BUT UNDER FEES FOR SERVICES. INDIVIDUALS LISTED ON THIS SCHEDULE ARE FOR INFORMATIONAL PURPOSES.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990ORGANIZATION USES LEASED EMPLOYEES FROM THE COMPANY THAT MANAGES THE GOLF COURSE, TROON MANAGEMENT. ALL PAYROLL AND RELATED FEES ARE INCLUDED ON PART IX, LINE 11G. THE HIGHEST COMPENSATED EMPLOYEES ARE LISTED IN PART VII FOR INFORMATIONAL PURPOSES.
FORM 990, PAGE 1, PART I, LINE 6BOARD MEMBERS ARE VOLUNTEERS
FORM 990, PART VGROSS RECEIPTS FOR PUBLIC USE OF FACILITIES CONSIST OF THE FOLLOWING: NONMEMBER FOOD & BEVERAGE - 168,048 NONMEMBER GREENS FEES & CART - 242,023 NONMEMBER GOLF PRO SHOP - 84,876
FORM 990, PAGE 6, PART VI, LINE 6MEMBERSHIP CONSISTS OF GOLF AND SOCIAL MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7AALL MEMBER CATEGORIES CAN VOTE. ALL MEMBERS RECEIVE TWO VOTES PER MEMBERSHIP.
FORM 990, PAGE 6, PART VI, LINE 7BCAPITAL PROJECTS GREATER THAN 500,000 IN ANY CALENDAR YEAR REQUIRE A VOTE. ANY CHANGE TO THE BY-LAWS REAGRDING MEMBERSHIP ALSO REQUIRE A VOTE. MEMBERSHIP MUST APPROVE ANY ENCUMBERANCE ON REAL PROPERTY/IMPROVEMENTS TO THE CLUB.
FORM 990, PAGE 6, PART VI, LINE 11BTHE GOVERNING BOARD DELEGATES THE REVIEW OF THE 990 TO THE CONTROLLER, PRESIDENT AND TREASURER PRIOR TO FILING THE FORM 990. ONCE REVIEWED, THE PRESIDENT OR TREASURER SIGNS THE 8879 FOR THE 990 TO BE ELECTRONICALLY FILED
FORM 990, PAGE 6, PART VI, LINE 12CASSOCIATES ARE EXPECTED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND A COPY OF THE 990 IS AVAILABLE ON GUIDESTAR.
FORM 990, PART IX, LINE 11GLEASED EMPLOYEES 4,373,953 0 0 LEASED EMPLOYEES G&A 883,988 0 0 LESS ALLOCATED TO 990-T -6,746 0 0 INTEREST PERSONNEL 6,746 0 0 TOTAL 5,257,941 0 0
FORM 990, PART XI, LINE 9MEMBERSHIP INITIATION FEES 2,075,000 CAPITAL IMPROVEMENT ASSESSMENTS 1,385,160 CLUBHOUSE RENOVATION ASSESSMENTS 677,648 REDEMPTION OF RENO ASSESSMENTS -57,465 REDEMPTION OF EQUITY -478,494 TOTAL 3,601,849

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.