BETA

AUDUBON COUNTRY CLUB ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
AUDUBON COUNTRY CLUB ASSOCIATION INC (EIN 65-0102934)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-05-26
IRS object ID
202321469349300317
Schema version
2022v5.0
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)
Return2023-05-26T11:27:11-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-03-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFREYPersonFirstNm
Person LastRICHARDSONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARC WHITFIELD CPAPreparerPersonNm
PTINP00125986PTIN
Phone2394331002PhoneNum
Preparation2023-05-26PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$9,897,421GrossReceiptsAmt
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$423,654TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$38,431NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,296,494PYProgramServiceRevenueAmt
CY Program Service Revenue$6,734,215CYProgramServiceRevenueAmt
PY Investment Income$10,717PYInvestmentIncomeAmt
CY Investment Income$69,179CYInvestmentIncomeAmt
PY Other Revenue$1,098,443PYOtherRevenueAmt
CY Other Revenue$1,955,041CYOtherRevenueAmt
PY Total Revenue$7,405,654PYTotalRevenueAmt
CY Total Revenue$8,758,435CYTotalRevenueAmt
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$9,286,912PYOtherExpensesAmt
CY Other Expenses$11,125,536CYOtherExpensesAmt
PY Total Expenses$9,286,912PYTotalExpensesAmt
CY Total Expenses$11,125,536CYTotalExpensesAmt
PY Revenues Less Expenses-$1,881,258PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,367,101CYRevenuesLessExpensesAmt
Total Assets BOY$32,747,494TotalAssetsBOYAmt
Total Assets EOY$34,940,571TotalAssetsEOYAmt
Total Liabilities BOY$12,948,665TotalLiabilitiesBOYAmt
Total Liabilities EOY$14,007,179TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,798,829NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$20,933,392NetAssetsOrFundBalancesEOYAmt
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 12/31/22 WAS APPROXIMATELY 30,654, OF WHICH APPROXIMATELY 6,686 ROUNDS WERE NON-MEMBER RELATED.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,692,244 OF WHICH 217,822 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 Document55IRPDocumentCnt
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$505,151GrossReceiptsForPublicUseAmt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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 (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerInd
MICHAEL RODRIGUEZ
GENERAL MANA50.00Yes (X)$301,540$0$20,356
STUART WISELY
GOLF SUPERIN50.00Yes (X)$178,253$0$11,485
JUSTIN DEFONT
PGA HEAD PRO50.00Yes (X)$160,941$0$17,871
RICHARD NIELSEN
EXECUTIVE CH50.00Yes (X)$148,933$0$11,938
MANUEL VIA
CLUBHOUSE MA50.00Yes (X)$145,917$0$8,299
PETER BERRY
DIRECTOR0.50$0$0$0Yes (X)
MARC BOGUSLAW
DIRECTOR0.50$0$0$0Yes (X)
JOHN ERRA
VICE PRESIDE1.00$0$0$0Yes (X)Yes (X)
JANET HAUBOLD
DIRECTOR0.50$0$0$0Yes (X)
JACK KEANE
SECRETARY1.00$0$0$0Yes (X)Yes (X)
PAT RICHARDSON
PRESIDENT1.00$0$0$0Yes (X)Yes (X)
DOUG RUUD
DIRECTOR0.50$0$0$0Yes (X)
OLIVER TOMLIN
DIRECTOR0.50$0$0$0Yes (X)
GERALD WHITBURN
VICE PRESIDE1.00$0$0$0Yes (X)Yes (X)
JILL YORK
TREASURER1.00$0$0$0Yes (X)Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$935,584TotalReportableCompFromOrgAmt
Total Other Compensation$69,949TotalOtherCompensationAmt
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$4,926,342
MVP WORKFORCE
PO BOX 6690CAROL STREAMIL60197LABOR$423,072
SYSCO WEST COAST FLORIDA INC
3000 69TH ST EASTPALMETTOFL34221FOOD SUPPLIER$239,762
TROON GOLF LLC
15044 N SCOTTSDALE RDSUITE 300SCOTTSDALEAZ85254MANAGEMENT$221,798
SOLARIS HEALTH & WELLNESS
PO BOX 2386BONITA SPRINGSFL34133FITNESS SERVICE$165,564
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtBusinessBusinessCdUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES$5,800,824$5,800,824
GREENS AND CART FEES$716,841$716,841
GREENS FEE AND CARTS-PUBLIC$216,550713910$216,550
FieldValueIRS element (for citing)
Total Program Service Revenue$6,734,215TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,696TotalRevenueColumnAmt
Unrelated Business Revenue$74,696UnrelatedBusinessRevenueAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$5,517OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$5,517OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$5,517TotalRevenueColumnAmt
Related Or Exempt Func Income-$5,517RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$2,142,420GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,133,469CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,008,951TotalRevenueColumnAmt
Related Or Exempt Func Income$876,543RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$132,408UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
INSURANCE CLAIM PROCEEDS$501,490$501,490
INTEREST RATE SWAP VALUE CHAN$438,332$438,332
MISCELLANEOUS$6,268$6,268
FieldValueIRS element (for citing)
Other Revenue Total$946,090OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,758,435TotalRevenueColumnAmt
Related Or Exempt Func Income$8,334,781RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$423,654UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$4,981,773TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$38,093TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$222,582TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,474,063TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$296,886TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
HURRICANE EXPENSES$1,614,318
OPERATING GOLF MAINTENANC$924,528
OPERATING GENERAL & ADMIN$504,549
OPERATING CLUBHOUSE$343,166

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$725,578TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,125,536TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$9,389,659BOYAmt
EOY$11,069,210EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$932,093BOYAmt
EOY$1,159,938EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$228,596BOYAmt
EOY$295,591EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$134,005BOYAmt
EOY$167,477EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$38,107,827LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$16,950,969LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$22,023,893BOYAmt
EOY$21,156,858EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$39,248BOYAmt
EOY$1,091,497EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,747,494BOYAmt
EOY$34,940,571EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$669,025BOYAmt
EOY$2,133,353EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$5,809,187BOYAmt
EOY$6,565,083EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$5,707,786BOYAmt
EOY$4,631,938EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$762,667BOYAmt
EOY$676,805EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,948,665BOYAmt
EOY$14,007,179EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$19,798,829BOYAmt
EOY$20,933,392EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,798,829BOYAmt
EOY$20,933,392EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,747,494BOYAmt
EOY$34,940,571EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,367,101ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$3,501,664OtherChangesInNetAssetsAmt
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$18,408,747OtherCostOrOtherBasisAmt
Depreciation$8,408,427DepreciationAmt
Book Value$10,000,320BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,883,741OtherCostOrOtherBasisAmt
Depreciation$4,255,975DepreciationAmt
Book Value$1,627,766BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,604,783OtherCostOrOtherBasisAmt
Depreciation$4,286,567DepreciationAmt
Book Value$5,318,216BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,156,858TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
OPERATING LEASE LONG TERM$210,134
CURRENT CAPITAL LEASE OBLIGATIONS$156,078
CAPITAL LEASE OBLIGATIONS$141,121
OPERATING LEASE SHORT TERM$91,215
MEMBERSHIP DEPOSITS$78,257
FieldValueIRS element (for citing)
Total Liability$676,805TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$9,891,904TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,133,469OtherRevenueAmt
Revenue Not Reported$1,133,469RevenueNotReportedAmt
Revenue Subtotal$8,758,435RevenueSubtotalAmt
Total Revenue Per Form990$8,758,435TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$12,259,005TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,133,469OtherExpensesIncludedAmt
Expenses Not Reported$1,133,469ExpensesNotReportedAmt
Expenses Subtotal$11,125,536ExpensesSubtotalAmt
Total Expenses Per Form990$11,125,536TotalExpensesPerForm990Amt

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 1,133,469
SCHEDULE D, PAGE 4, PART XII, LINE 2DCOST OF SALES 1,133,469

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 OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
MICHAEL RODRIGUEZ
GENERAL MANAGER$226,750$56,250$18,540$20,356$321,896
STUART WISELY
GOLF SUPERINTENDENT$147,421$21,375$9,457$11,485$189,738
JUSTIN DEFONT
PGA HEAD PROFESSIONA$120,285$18,750$21,906$17,871$178,812
RICHARD NIELSEN
EXECUTIVE CHEF$130,019$12,500$6,414$11,938$160,871
MANUEL VIA
CLUBHOUSE MANAGER$126,115$13,000$6,802$8,299$154,216

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 - 217,822 NONMEMBER GREENS FEES & CART - 216,550 NONMEMBER GOLF PRO SHOP - 70,779
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. IN ADDITION, ANNUAL CAPITAL ASSESSMENTS GREATER THAN 2,000 PER GOLF MEMBERSHIP OR 1,000 PER SOCIAL MEMBERSHIP REQUIRE A VOTE. ANY CHANGE TO SECTION 7 OF 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 3,866,027 0 0 LEASED EMPLOYEES G&A 1,115,746 0 0 TOTAL 4,981,773 0 0
FORM 990, PART XI, LINE 9MEMBERSHIP INITIATION FEES 1,880,000 CAPITAL IMPROVEMENT ASSESSMENTS 1,303,395 CLUBHOUSE RENOVATION ASSESSMENTS 986,473 REDEMPTION OF RENO ASSESSMENTS -79,881 REDEMPTION OF EQUITY -612,850 ASC 842 ADJUSTMENT 24,527 TOTAL 3,501,664

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