2023-05-26T11:27:11-04:00 2022-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2022-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 JILL YORK TREASURER 2395924003 2023-03-04 true JEFFREY RICHARDSON 999009999 false MARC WHITFIELD CPA P00125986 2394331002 2023-05-26 2022 2023-04-26 12:10:37Z PAT RICHARDSON 625 AUDUBON BLVD NAPLES FL 34110 9897421 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 423654 38431 0 6296494 6734215 10717 69179 1098443 1955041 7405654 8758435 0 0 0 0 0 9286912 11125536 9286912 11125536 -1881258 -2367101 32747494 34940571 12948665 14007179 19798829 20933392 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 12/31/22 WAS APPROXIMATELY 30,654, OF WHICH APPROXIMATELY 6,686 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,692,244 OF WHICH 217,822 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 55 0 0 true true false false false false 505151 false false false X 9 9 false false false false true true true true true false false false true true true true true false false false X X THE ORGANIZATION 2395669800 625 AUDUBON BLVD NAPLES FL 34110 X MICHAEL RODRIGUEZ GENERAL MANA 50.00 X 301540 0 20356 STUART WISELY GOLF SUPERIN 50.00 X 178253 0 11485 JUSTIN DEFONT PGA HEAD PRO 50.00 X 160941 0 17871 RICHARD NIELSEN EXECUTIVE CH 50.00 X 148933 0 11938 MANUEL VIA CLUBHOUSE MA 50.00 X 145917 0 8299 PETER BERRY DIRECTOR 0.50 X 0 0 0 MARC BOGUSLAW DIRECTOR 0.50 X 0 0 0 JOHN ERRA VICE PRESIDE 1.00 X X 0 0 0 JANET HAUBOLD DIRECTOR 0.50 X 0 0 0 JACK KEANE SECRETARY 1.00 X X 0 0 0 PAT RICHARDSON PRESIDENT 1.00 X X 0 0 0 DOUG RUUD DIRECTOR 0.50 X 0 0 0 OLIVER TOMLIN DIRECTOR 0.50 X 0 0 0 GERALD WHITBURN VICE PRESIDE 1.00 X X 0 0 0 JILL YORK TREASURER 1.00 X X 0 0 0 935584 69949 7 false true false TROON GOLF LLC 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 4926342 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 423072 SYSCO WEST COAST FLORIDA INC 3000 69TH ST EAST PALMETTO FL 34221 FOOD SUPPLIER 239762 TROON GOLF LLC 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 MANAGEMENT 221798 SOLARIS HEALTH & WELLNESS PO BOX 2386 BONITA SPRINGS FL 34133 FITNESS SERVICE 165564 7 MEMBERSHIP DUES 5800824 5800824 GREENS AND CART FEES 716841 716841 GREENS FEE AND CARTS-PUBLIC 713910 216550 216550 6734215 74696 74696 5517 -5517 -5517 -5517 2142420 1133469 1008951 876543 132408 INSURANCE CLAIM PROCEEDS 501490 501490 INTEREST RATE SWAP VALUE CHAN 438332 438332 MISCELLANEOUS 6268 6268 946090 8758435 8334781 423654 X 4981773 38093 222582 1474063 296886 HURRICANE EXPENSES 1614318 OPERATING GOLF MAINTENANC 924528 OPERATING GENERAL & ADMIN 504549 OPERATING CLUBHOUSE 343166 725578 11125536 0 0 0 9389659 11069210 932093 1159938 228596 295591 134005 167477 38107827 16950969 22023893 21156858 39248 1091497 32747494 34940571 669025 2133353 5809187 6565083 5707786 4631938 762667 676805 12948665 14007179 X 19798829 20933392 19798829 20933392 32747494 34940571 X -2367101 3501664 X false true X true false 4210556 4210556 18408747 8408427 10000320 5883741 4255975 1627766 9604783 4286567 5318216 21156858 OPERATING LEASE LONG TERM 210134 CURRENT CAPITAL LEASE OBLIGATIONS 156078 CAPITAL LEASE OBLIGATIONS 141121 OPERATING LEASE SHORT TERM 91215 MEMBERSHIP DEPOSITS 78257 676805 X 9891904 1133469 1133469 8758435 8758435 12259005 1133469 1133469 11125536 11125536 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 1,133,469 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 1,133,469 false false false MICHAEL RODRIGUEZ GENERAL MANAGER 226750 56250 18540 20356 321896 STUART WISELY GOLF SUPERINTENDENT 147421 21375 9457 11485 189738 JUSTIN DEFONT PGA HEAD PROFESSIONA 120285 18750 21906 17871 178812 RICHARD NIELSEN EXECUTIVE CHEF 130019 12500 6414 11938 160871 MANUEL VIA CLUBHOUSE MANAGER 126115 13000 6802 8299 154216 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 - 217,822 NONMEMBER GREENS FEES & CART - 216,550 NONMEMBER GOLF PRO SHOP - 70,779 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. 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 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 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 9 MEMBERSHIP 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