2024-10-16T14:20:54-04:00 2023-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2023-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 JILL YORK TREASURER 2395924003 2024-06-28 true true MARC WHITFIELD CPA P00125986 2394331002 2024-08-29 2023 2024-10-15 13:58:12Z PAT RICHARDSON 625 AUDUBON BLVD NAPLES FL 34110 10939682 false X WWW.AUDUBONCCOFNAPLES.COM X 1989 FL AUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 9 9 0 645841 269754 0 6734215 7485888 69179 274774 1955041 2060478 8758435 9821140 0 0 0 0 0 11125536 10420284 11125536 10420284 -2367101 -599144 34940571 36093278 14007179 12138366 20933392 23954912 AUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. false false A PRIVATE CLUB PROVIDING RECREATIONAL FACILITIES TO ITS MEMBERS (GOLF COURSE, PRO SHOP, TENNIS, POOL AND PICKLEBALL) THE 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. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,760,515 OF WHICH 168,048 WAS NON-MEMBER RELATED. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true X 54 0 0 true true false false false false 494948 false false false X 9 9 false false false false true true true true true false false true true true true true true false false false X X THE ORGANIZATION 2395669800 625 AUDUBON BLVD NAPLES FL 34110 X MICHAEL RODRIGUEZ GENERAL MANA 40.00 X 332598 0 21371 STUART WISELY GOLF SUPERIN 40.00 X 197297 0 17815 JUSTIN DEFONT PGA HEAD PRO 40.00 X 170255 0 18665 RICHARD NIELSEN EXECUTIVE CH 40.00 X 162203 0 12512 MANUEL VIA CLUBHOUSE MA 40.00 X 157462 0 8913 PETER BERRY DIRECTOR 0.50 X 0 0 0 JANET HAUBOLD DIRECTOR 0.50 X 0 0 0 JENNIFER LAKEFIELD SECRETARY 1.00 X X 0 0 0 BILL MINNOCK DIRECTOR 0.50 X 0 0 0 PAT RICHARDSON PRESIDENT 1.00 X X 0 0 0 DOUG RUUD VICE PRESIDE 1.00 X X 0 0 0 KENT STAHL DIRECTOR 0.50 X 0 0 0 OLIVER TOMLIN DIRECTOR 0.50 X 0 0 0 JILL YORK TREASURER 1.00 X X 0 0 0 1019815 79276 7 false true false TROON GOLF LLC 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 5118192 ENVIRO ARBOR SOLUTIONS 1695 LANTANA AVE SUITE B ENGLEWOOD FL 34224 CLEANUP-HURRICA 1434545 JUAN RAMIREZ LAWN & LANDSCAPE PO BOX 733 IMMOKALEE FL 34143 LANDSCAPE WORK 520688 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 458208 TROON GOLF LLC 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 MANAGEMENT 223859 9 MEMBERSHIP DUES 6427494 6427494 GREENS AND CART FEES 816371 816371 GREENS FEE AND CARTS-PUBLIC 713910 242023 242023 7485888 290280 290280 15506 -15506 -15506 -15506 2202921 1103036 1099885 986347 113538 INSURANCE CLAIM PROCEEDS 680667 680667 NON RECURRING INCOME 144150 144150 SWAP INCOME 128272 128272 7504 7504 960593 9821140 9175299 645841 X 5257941 38933 278744 1514751 470560 OPERATING GOLF MAINTENANC 1045131 OPERATING GENERAL & ADMIN 575663 OPERATING CLUBHOUSE 380968 OPERATING FOOD & BEVERAGE 347837 509756 10420284 0 0 0 11069210 11957181 1159938 1179895 295591 366437 167477 207134 39618988 17883923 21156858 21735065 1091497 647566 34940571 36093278 2133353 916891 6565083 7039026 4631938 3771999 676805 410450 14007179 12138366 X 20933392 23954912 20933392 23954912 34940571 36093278 X -599144 18815 3601849 X false true X true false 4210556 4210556 18577113 8876951 9700162 6331044 4056287 2274757 10500275 4950685 5549590 21735065 OPERATING LEASE LONG TERM 125387 CURRENT CAPITAL LEASE OBLIGATIONS 111694 OPERATING LEASE SHORT TERM 92273 MEMBERSHIP DEPOSITS 51669 CAPITAL LEASE OBLIGATIONS 29427 410450 X 10942991 18815 1103036 1121851 9821140 9821140 11523320 1103036 1103036 10420284 10420284 SCHEDULE D, PAGE 3, PART X THE 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 2D COST OF SALES 1,103,036 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 1,103,036 false false false MICHAEL RODRIGUEZ GENERAL MANAGER 267598 65000 3344 18027 353969 STUART WISELY GOLF SUPERINTENDENT 172097 25200 2151 15664 215112 JUSTIN DEFONT PGA HEAD PROFESSIONA 150605 19650 1129 17536 188920 RICHARD NIELSEN EXECUTIVE CHEF 147703 14500 1270 11242 174715 MANUEL VIA CLUBHOUSE MANAGER 137212 20250 1714 7199 166375 SCHEDULE J, PART III ORGANIZATION 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. FORM 990 ORGANIZATION 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 6 BOARD MEMBERS ARE VOLUNTEERS FORM 990, PART V GROSS 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 6 MEMBERSHIP CONSISTS OF GOLF AND SOCIAL MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A ALL MEMBER CATEGORIES CAN VOTE. ALL MEMBERS RECEIVE TWO VOTES PER MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B CAPITAL 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 11B THE 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 12C ASSOCIATES ARE EXPECTED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND A COPY OF THE 990 IS AVAILABLE ON GUIDESTAR. FORM 990, PART IX, LINE 11G LEASED 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 9 MEMBERSHIP 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