BOCA RIO GOLF CLUB INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BOCA RIO GOLF CLUB INC (EIN 59-1101673)
- Tax period
- 2022-09-01 to 2023-08-31
- Filed
- 2023-12-14
- IRS object ID
- 202343489349301259
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-12-14T10:40:38-05:00 | ReturnTs |
| Tax Period End | 2023-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 650675434 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GERSTLE ROSEN & GOLDENBERG PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3835 NW BOCA RATON BLVD STE 100 | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334315861 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591101673 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOCA RIO GOLF CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOCA | BusinessNameControlTxt |
| Phone | 5614823300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22041 BOCA RIO ROAD | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33433 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE BERNSTEIN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5614823300 | PhoneNum |
| Signature | 2023-12-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEVE | PersonFirstNm |
| Person Last | BERNSTEIN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT N ROSEN CPA | PreparerPersonNm |
| PTIN | P00930797 | PTIN |
| Phone | 5614474000 | PhoneNum |
| Preparation | 2023-12-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DONALD COHEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22041 BOCA RIO RD | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33433 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,017,856 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BOCARIOGOLFCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1965 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE BOCA RIO GOLF CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 144 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,793,776 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,864,511 | CYProgramServiceRevenueAmt |
| CY Investment Income | $228,783 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,130,314 | PYOtherRevenueAmt |
| CY Other Revenue | $1,143,547 | CYOtherRevenueAmt |
| PY Total Revenue | $8,924,090 | PYTotalRevenueAmt |
| CY Total Revenue | $10,236,841 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,092,475 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,768,088 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,835,803 | PYOtherExpensesAmt |
| CY Other Expenses | $5,391,366 | CYOtherExpensesAmt |
| PY Total Expenses | $9,928,278 | PYTotalExpensesAmt |
| CY Total Expenses | $11,159,454 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,004,188 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$922,613 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,376,500 | TotalAssetsBOYAmt |
| Total Assets EOY | $27,780,036 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,346,998 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,215,370 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,029,502 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,564,666 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE BOCA RIO GOLF CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE CLUB MAINTAINS AND OPERATES AN 18 HOLE GOLF COURSE. DURING THE YEAR ENDING 8/31/2023, 15,142 ROUNDS OF GOLF WERE PLAYED BY MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB ALSO MAINTAINS CLUB DINING FACILITIES. GROSS REVENUE FROM FOOD AND BEVERAGE SALES TO MEMBERS AND THEIR GUESTS TOTALED 1,850,450 FOR THE YEAR ENDED 8/31/23. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TO HELP SUPPORT THE CORPORATION'S 1ST EXEMPT PURPOSE, THE CLUB NEEDED TO SPEND SOME MONIES ON CONSULTING AND MARKETING IN ORDER TO MAINTAIN AND HOPEFULLY INCREASE ITS MEMBERSHIP. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 144 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN SODE | PersonNm |
| Phone | 5614823300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22041 BOCA RIO ROAD | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33433 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOEL STONE | |||||||
| VICE PRESIDE | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DAVID ABRAMSON | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| STEVE BERNSTEIN | |||||||
| TREASURER | Yes (X) | Yes (X) | $0 | $0 | $0 | 3.00 | |
| LUCIANO FARIAS | |||||||
| GENERAL MANA | $436,500 | $0 | $0 | 40.00 | Yes (X) | ||
| SCOTT KEANE | |||||||
| EXECUTIVE CH | $239,740 | $0 | $0 | 40.00 | Yes (X) | ||
| SUSAN SODE | |||||||
| CONTROLLER | $191,000 | $0 | $0 | 40.00 | Yes (X) | ||
| GARY NATH | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| DAVID FRIEDMAN | |||||||
| SECRETARY | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DENNIS GILBERT | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| SARAH COHN | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| GUY FRONSTIN | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| DONALD COHEN | |||||||
| PRESIDENT | Yes (X) | $0 | $0 | $0 | 5.00 | ||
| MARTIN PECHTER | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| HOWARD KANNER | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| HAROLD KIRSTEIN | |||||||
| GOVERNOR | Yes (X) | $0 | $0 | $0 | |||
| TIM LAMPTON | |||||||
| GOLF COURSE | $261,666 | $0 | $0 | 40.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,128,906 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $6,873,924 | $6,873,924 |
| SERVICE CHARGES | 713910 | $720,616 | $720,616 |
| GREENS FEES | 713910 | $368,610 | $368,610 |
| TOURNAMENT FEES | 713910 | $339,100 | $339,100 |
| GOLF CART RENTAL | 713910 | $294,288 | $294,288 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $267,973 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $267,973 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,864,511 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $228,783 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $228,783 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,850,450 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $781,015 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,069,435 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,069,435 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MISC-OTHER | 713910 | $41,629 | $41,629 |
| GOLF TOURNAMENT INCOME | 713910 | $26,749 | $26,749 |
| MISC INCOME | $5,890 | $5,890 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$156 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$156 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $74,112 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,236,841 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,236,841 | RelatedOrExemptFuncIncomeAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,944,021 | TotalAmt |
| Program Services | $4,273,832 | ProgramServicesAmt |
| Management And General | $670,189 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,935 | TotalAmt |
| Management And General | $63,935 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $760,132 | TotalAmt |
| Program Services | $609,112 | ProgramServicesAmt |
| Management And General | $151,020 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,950 | TotalAmt |
| Management And General | $20,950 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,300 | TotalAmt |
| Management And General | $5,300 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,379 | TotalAmt |
| Management And General | $61,379 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,947 | TotalAmt |
| Management And General | $198,947 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,142,632 | TotalAmt |
| Program Services | $1,142,632 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,077 | TotalAmt |
| Management And General | $315,077 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| GOLF COURSE MAINTENANCE | $1,040,869 | $1,040,869 |
| SPORTS & OTHER MEMBER ACT | $904,810 | $904,810 |
| CLUBHOUSE EXPENSES | $812,512 | $812,512 |
| FOOD & BEVERAGE OTHER EXP | $266,163 | $266,163 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $622,727 | TotalAmt |
| Program Services | $402,735 | ProgramServicesAmt |
| Management And General | $219,992 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,159,454 | TotalAmt |
| Program Services | $9,452,665 | ProgramServicesAmt |
| Management And General | $1,706,789 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,321,662 | BOYAmt |
| EOY | $10,731,908 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $496,398 | BOYAmt |
| EOY | $447,140 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,312 | BOYAmt |
| EOY | $369,380 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,559 | BOYAmt |
| EOY | $149,318 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,347,413 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,782,133 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,959,099 | BOYAmt |
| EOY | $14,565,280 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,470 | BOYAmt |
| EOY | $1,517,010 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,376,500 | BOYAmt |
| EOY | $27,780,036 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,120 | BOYAmt |
| EOY | $709,743 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,843,065 | BOYAmt |
| EOY | $6,941,109 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,160,813 | BOYAmt |
| EOY | $4,564,518 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,346,998 | BOYAmt |
| EOY | $12,215,370 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,029,502 | BOYAmt |
| EOY | $15,564,666 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,029,502 | BOYAmt |
| EOY | $15,564,666 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,376,500 | BOYAmt |
| EOY | $27,780,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$922,613 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $5,457,777 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $177,872 | OtherCostOrOtherBasisAmt |
| Book Value | $177,872 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,527,396 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,418,104 | DepreciationAmt |
| Book Value | $7,109,292 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,918,335 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,648,506 | DepreciationAmt |
| Book Value | $1,269,829 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,723,810 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,715,523 | DepreciationAmt |
| Book Value | $6,008,287 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,565,280 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONSTRUCTION IN PROGRESS | $1,515,250 |
| UTILITY DEPOSITS | $1,760 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,517,010 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LP-LT | $3,989,851 |
| LP-ST | $574,667 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,564,518 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $10,236,841 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $10,236,841 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $10,236,841 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,159,454 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,159,454 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,159,454 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt |
|---|---|---|---|---|
| LUCIANO FARIAS | ||||
| GENERAL MANAGER | $350,000 | $86,500 | $436,500 | |
| SCOTT KEANE | ||||
| EXECUTIVE CHEF | $212,940 | $19,000 | $239,740 | $7,800 |
| SUSAN SODE | ||||
| CONTROLLER | $167,000 | $24,000 | $191,000 | |
| TIM LAMPTON | ||||
| GOLF COURSE SUPERINT | $241,666 | $9,000 | $261,666 | $11,000 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING RIGHTS: REGULAR GOLF MEMBERS |
| FORM 990, PAGE 6, PART VI, LINE 7B | BY-LAW CHANGES ARE SUBJECT TO MAJORITY VOTE |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION DOES NOT BELIEVE THAT IT IS EFFECTIVE OR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE TREASURER. THE TREASURER OF THE BOARD REVIEWS THE FORM 990 AND THE RELATED SCHEDULES IN ITS ENTIRETY WITH OUR OUTSIDE ACCOUNTING FIRM BEFORE THE FORM IS FILED WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 15A | BOCA RIO GOLF CLUB DETERMINES THE COMPENSATION OF THE GENERAL MANAGER BY COMPARING SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS. THE COMPENSATION MUST THEN BE REVIEWED AND APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | BOCA RIO GOLF CLUB DETERMINES THE COMPENSATION OF KEY EMPLOYEES BY COMPARING SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS. THE COMPENSATION MUST BE THEN REVIEWED AND APPROVED BY THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CLUB PROVIDES COPIES OF ITS GOVERNING DOCUMENTS FOR INSPECTION UPON REQUEST. FINANNCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC FOR INSPECTION AT THE CLUB'S LOCATION. |
| FORM 990, PART XI, LINE 9 | INITIATION FEES FOR CAPITAL IMPROVEMENTS 2,163,500 CAPITAL ASSESMENTS COLLECTED 2,287,890 PROJECT CAPITAL ASSESSMENT 653,026 MONTHLY CAPITAL RESERVE 397,364 MEMBERSHIP CERTIFICATES REDEEMED -44,000 ROUNDING -3 TOTAL 5,457,777 |
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