DESERT MOUNTAIN CLUB INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- DESERT MOUNTAIN CLUB INC (EIN 27-3966137)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-13
- IRS object ID
- 202241339349309504
- Schema version
- 2021v4.2
- 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 | 2022-05-13T16:47:55-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2355 E CAMELBACK RD STE 900 | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 850169065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273966137 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DESERT MOUNTAIN CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DESE | BusinessNameControlTxt |
| Phone | 4805954000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10550 E DESERT HILLS DRIVE | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85262 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREA RANDALL | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 4805954000 | PhoneNum |
| Signature | 2022-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANDREA | PersonFirstNm |
| Person Last | RANDALL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENDA ANN BLUNT CPA | PreparerPersonNm |
| PTIN | P00075126 | PTIN |
| Phone | 4803151040 | PhoneNum |
| Preparation | 2022-05-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVEN HARPER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10550 E DESERT HILLS DRIVE | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85262 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $101,830,932 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DESERTMOUNTAIN.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | WE PROVIDE PRIVATE GOLF COURSES, CLUBHOUSES, AND OTHER STANDARD AMENTITIES TO OUR MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 1203 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $2,304,925 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $684,065 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $379,850 | PYContributionsGrantsAmt |
| CY Contributions Grants | $67,365 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $63,602,918 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $81,859,031 | CYProgramServiceRevenueAmt |
| PY Investment Income | $214,630 | PYInvestmentIncomeAmt |
| CY Investment Income | $403,074 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,435,045 | PYOtherRevenueAmt |
| CY Other Revenue | $8,431,323 | CYOtherRevenueAmt |
| PY Total Revenue | $70,632,443 | PYTotalRevenueAmt |
| CY Total Revenue | $90,760,793 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,365 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $50,590 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $36,851,138 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $41,341,348 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $29,377,431 | PYOtherExpensesAmt |
| CY Other Expenses | $30,864,586 | CYOtherExpensesAmt |
| PY Total Expenses | $66,246,934 | PYTotalExpensesAmt |
| CY Total Expenses | $72,256,524 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,385,509 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $18,504,269 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $147,991,088 | TotalAssetsBOYAmt |
| Total Assets EOY | $166,271,047 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,742,753 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,825,415 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $103,248,335 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $124,445,632 | NetAssetsOrFundBalancesEOYAmt |
| Mission | NONE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | WE PROVIDED PRIVATE GOLF COURSES, CLUBHOUSES, AND OTHER STANDARD AMENTITIES TO THE CLUB'S APPROXIMATELY 2,240 MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 288 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1203 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $12,975,866 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $3,040,191 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMY IACOVELLI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4805954000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10550 E DESERT HILLS DR | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85262 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| DAMON DIORIO | ||||||||
| CEO | 45.00 | Yes (X) | $886,473 | $0 | $39,921 | |||
| JOHN LYBERGER | ||||||||
| PGA DIRECTOR OF GOLF | 45.00 | $460,239 | $0 | $23,212 | Yes (X) | |||
| ANDREA RANDALL | ||||||||
| CFO | 45.00 | Yes (X) | $317,747 | $0 | $28,317 | |||
| TODD BRUEN | ||||||||
| DIRECTOR OF FACILITIES & MAINTENANCE | 45.00 | $291,250 | $0 | $22,645 | Yes (X) | |||
| SHAWN EMERSON THRU 022021 | ||||||||
| DIRECTOR OF AGRONOMY | 45.00 | $271,898 | $0 | $15,650 | Yes (X) | |||
| BERTRAND BOUQUIN | ||||||||
| DIRECTOR OF CULINARY | 45.00 | $261,485 | $0 | $22,430 | Yes (X) | |||
| GREGG LEONARD | ||||||||
| DIRECTOR OF CLUB OPERATIONS | 45.00 | $257,932 | $0 | $24,058 | Yes (X) | |||
| TODD BOHN | ||||||||
| DIRECTOR OF AGRONOMY | 45.00 | $245,871 | $0 | $4,553 | Yes (X) | |||
| ARNDALDO COCUZZA | ||||||||
| DIRECTOR OF ATHLETICS & SONORAN | 45.00 | $219,214 | $0 | $25,193 | Yes (X) | |||
| AMY IACOVELLI | ||||||||
| CONTROLLER | 45.00 | $176,201 | $0 | $12,188 | Yes (X) | |||
| CHRIS STORBEK | ||||||||
| BOARD MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVE CARDINAL | ||||||||
| BOARD MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |||
| PAMELA FORBES LIEBERMAN | ||||||||
| BOARD MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |||
| MIKE ERVIN | ||||||||
| BOARD MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |||
| WAYNE MAILLOUX | ||||||||
| BOARD MEMBER | 8.00 | $0 | $0 | $0 | Yes (X) | |||
| KATHY KORY | ||||||||
| SECRETARY | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JEFF SMITH | ||||||||
| VICE CHAIRMAN | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| STEVEN HARPER | ||||||||
| CHAIRMAN | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| SCOTT URDANG | ||||||||
| TREASURER | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $3,388,310 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $218,167 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 40 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FENNEMORE CRAIG PC | |||||
| 2394 E CAMELBACK ROAD | PHOENIX | AZ | 85016 | LEGAL SERVICES | $319,036 |
| ARIZONA MACHINERY LLC | |||||
| 11111 W MCDOWELL ROAD | AVONDALE | AZ | 85392 | MACHINERY RENTAL | $298,357 |
| LANDSCAPES UNLIMITED LLC | |||||
| 1201 ARIES DRIVE | LINCOLN | NE | 68512 | GOLF COURSE MAINTENANCE | $136,050 |
| CRAYON SOFTWARE EXPERTS LLC | |||||
| 12221 MERIT DRIVE SUITE 800 | DALLAS | TX | 75251 | CLOUD COMPUTING | $129,159 |
| GPS INDUSTRIES LLC | |||||
| 1074 N ORANGE AVENUE | SARASOTA | FL | 34236 | GPS LOCATION SERVICES ON GOLF CARTS | $110,561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $67,365 | AllOtherContributionsAmt |
| Noncash Contributions | $67,365 | NoncashContributionsAmt |
| Total Contributions | $67,365 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBER DUES AND ASSESMENTS | 713910 | $55,313,326 | $55,313,326 | |
| INITIATION AND TRANSFER FEES | 713910 | $12,895,000 | $12,895,000 | |
| GOLF CART AND CLUB RENTALS | 713910 | $3,388,950 | $3,388,950 | |
| MISC CLUB INCOME | 713910 | $3,218,678 | $2,526,957 | $691,721 |
| GREENS AND HANDICAP FEES | 713910 | $3,159,860 | $3,159,860 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,883,217 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,883,217 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $81,859,031 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $403,074 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $400,536 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,538 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,358,682 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $316,122 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,042,560 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,042,560 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,026,696 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,864 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $18,142,780 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $10,754,017 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,388,763 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,202,791 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $185,972 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $90,760,793 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $88,370,101 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,304,925 | UnrelatedBusinessRevenueAmt |
| Exclusion | $18,402 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,590 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,295,958 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,488,718 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $541,730 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,266,525 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,748,417 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,559 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,562 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,399,957 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,319,545 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,668,489 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,889 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,416,976 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,668 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,458 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,086,277 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,194,380 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,125,165 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| FEDERAL AND STATE INCOM | $55,746 |
| REPAIRS AND MAINTENANCE | $1,984,059 |
| EQUIPMENT RENTAL | $1,390,114 |
| FERTILIZER AND CHEMICAL | $1,321,775 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,689,967 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,256,524 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,723,813 | BOYAmt |
| EOY | $5,021,236 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,557,517 | BOYAmt |
| EOY | $39,505,132 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,859,127 | BOYAmt |
| EOY | $7,186,057 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,494,232 | BOYAmt |
| EOY | $1,405,142 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,744,088 | BOYAmt |
| EOY | $1,933,574 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,497,445 | BOYAmt |
| EOY | $1,157,535 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $173,223,931 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $70,094,052 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,781,085 | BOYAmt |
| EOY | $103,129,879 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $921,155 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,412,626 | BOYAmt |
| EOY | $5,160,492 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,772,000 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,991,088 | BOYAmt |
| EOY | $166,271,047 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,468,666 | BOYAmt |
| EOY | $6,573,827 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,090,962 | BOYAmt |
| EOY | $2,326,806 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,013,858 | BOYAmt |
| EOY | $26,398,520 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,169,267 | BOYAmt |
| EOY | $6,526,262 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,742,753 | BOYAmt |
| EOY | $41,825,415 | 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 | $103,248,335 | BOYAmt |
| EOY | $124,445,632 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,248,335 | BOYAmt |
| EOY | $124,445,632 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,991,088 | BOYAmt |
| EOY | $166,271,047 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $18,504,269 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $921,028 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,772,000 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,239,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $5,248,792 | OtherCostOrOtherBasisAmt |
| Book Value | $7,487,792 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,379,000 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $64,719,700 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,803,023 | DepreciationAmt |
| Book Value | $50,295,677 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,675,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,734,970 | DepreciationAmt |
| Book Value | $940,038 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,962,431 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,556,059 | DepreciationAmt |
| Book Value | $44,406,372 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $103,129,879 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $90,782 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASES | $2,487,453 |
| DUES REPAYMENT PROGRAM | $23,832 |
| RETIREMENT PLAN 457(B) | $389,612 |
| NON-EQUITY MEM. SUR. BENEFIT | $260,000 |
| CLUB LIABILITY SUPPLEMENTAL ASSESSMENT | $1,300,000 |
| INTEREST RATE SWAP LIABILITY | $1,973,258 |
| RECIPROCAL - DUE TO OTHER CLUBS | $1,325 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,526,262 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $94,329,075 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $921,028 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,647,254 | OtherRevenueAmt |
| Revenue Not Reported | $3,568,282 | RevenueNotReportedAmt |
| Revenue Subtotal | $90,760,793 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $90,760,793 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $73,131,778 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $875,254 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $875,254 | ExpensesNotReportedAmt |
| Expenses Subtotal | $72,256,524 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $72,256,524 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB EVALUATES ITS TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON INCOME TAX RETURNS TO DETERMINE IF AN ACCRUAL IS NECESSARY FOR UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2021 AND 2020, THE UNRECOGNIZED TAX BENEFITS ACCRUAL WAS ZERO. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ADDITIONAL COST OF SALES NETTED AGAINST REVENUE 449,743. RENTAL EXPENSES NETTED AGAINST REVENUE 316,121. MISCELLANEOUS EXPENSES RECLASSIFIED FROM FINANCIAL STATEMENTS 109,390. DEFERRED INCOME TAX RELIEF 1,772,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENESS NETTED AGAINST REVENUE 316,121. ADDITIONAL COST OF SALES NETTED AGAINST REVENUE 449,743. MISCELLANEOUS EXPENSES RECLASSIFIED FROM FINANCIAL STATEMENTS 109,390. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARIZONA COMMUNITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2201 E CAMELBACK ROAD SUITE 405B | AddressLine1Txt |
| City | PHOENIX | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 860348306 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $29,662 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | DESERT MOUNTAIN COMMUNITY PROGRAMS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE MADE TO WELL-ESTABLISHED CHARITIES FOR UNRESTRICTED USE IN THEIR GENERAL PROGRAMS. POST-GRANT MONITORING IS NOT CONSIDERED NECESSARY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAMON DIORIO | ||||||||||||||
| CEO | $666,077 | $0 | $206,445 | $0 | $13,951 | $0 | $31,100 | $0 | $9,384 | $0 | $926,957 | $0 | $0 | $0 |
| JOHN LYBERGER | ||||||||||||||
| PGA DIRECTOR OF GOLF | $363,084 | $0 | $83,616 | $0 | $13,539 | $0 | $9,753 | $0 | $14,035 | $0 | $484,027 | $0 | $0 | $0 |
| ANDREA RANDALL | ||||||||||||||
| CFO | $243,558 | $0 | $60,430 | $0 | $13,759 | $0 | $11,406 | $0 | $11,475 | $0 | $340,628 | $0 | $0 | $0 |
| TODD BRUEN | ||||||||||||||
| DIRECTOR OF FACILITIES & MAINTENANCE | $226,442 | $0 | $51,600 | $0 | $13,208 | $0 | $8,178 | $0 | $15,043 | $0 | $314,471 | $0 | $0 | $0 |
| SHAWN EMERSON THRU 022021 | ||||||||||||||
| DIRECTOR OF AGRONOMY | $219,827 | $0 | $51,120 | $0 | $951 | $0 | $5,243 | $0 | $10,769 | $0 | $287,910 | $0 | $0 | $0 |
| BERTRAND BOUQUIN | ||||||||||||||
| DIRECTOR OF CULINARY | $238,846 | $0 | $22,080 | $0 | $559 | $0 | $10,437 | $0 | $12,569 | $0 | $284,491 | $0 | $0 | $0 |
| GREGG LEONARD | ||||||||||||||
| DIRECTOR OF CLUB OPERATIONS | $198,846 | $0 | $45,600 | $0 | $13,486 | $0 | $7,333 | $0 | $17,181 | $0 | $282,446 | $0 | $0 | $0 |
| TODD BOHN | ||||||||||||||
| DIRECTOR OF AGRONOMY | $240,356 | $0 | $0 | $0 | $5,515 | $0 | $0 | $0 | $4,564 | $0 | $250,435 | $0 | $0 | $0 |
| ARNDALDO COCUZZA | ||||||||||||||
| DIRECTOR OF ATHLETICS & SONORAN | $173,846 | $0 | $33,000 | $0 | $12,368 | $0 | $8,282 | $0 | $17,383 | $0 | $244,879 | $0 | $0 | $0 |
| AMY IACOVELLI | ||||||||||||||
| CONTROLLER | $159,143 | $0 | $16,020 | $0 | $1,038 | $0 | $6,215 | $0 | $6,352 | $0 | $188,768 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | AS PART OF THEIR FIDUCIARY RESPONSIBILITY, THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE WHICH OBTAINS A COMPENSATION SURVEY BY AN INDEPENDENT THIRD PARTY. THE SURVEY IS ORDERED AS APPROPRIATE TO EVALUATE COMPENSATION. THE COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. |
| PART I, LINE 4A | ON FEBRUARY 8, 2021, SHAWN EMERSON, THE FORMER DIRECTOR OF AGRONOMY, AND DESERT MOUNTAIN CLUB ENTERED INTO AN AGREEMENT TITLED "CONFIDENTIAL SEPARATION AND GENERAL RELEASE AGREEMENT" (HEREAFTER "AGREEMENT"). PER THE AGREEMENT, MR. EMERSON RELEASED ALL CLAIMS, WITH SOME LIMITED EXCEPTIONS, HE POTENTIALLY HAD AGAINST DESERT MOUNTAIN CLUB IN EXCHANGE FOR $243,638. THE PAYMENT WAS CALCULATED TO INCLUDE SIX MONTHS OF SEVERANCE PAY THAT WAS OWED TO MR. EMERSON UNDER HIS EMPLOYMENT AGREEMENT, MR. EMERSON'S UNUSED AND ACCRUED VACATION, AND A BONUS FOR 2020. THE PARTIES AGREE THAT THEY WILL REFER TO THE END OF EMPLOYEE'S EMPLOYMENT WITH THE COMPANY AS "THE PARTIES DECIDED TO GO THEIR SEPARATE WAYS." MR. EMERSON AND DESERT MOUNTAIN CLUB ALSO AGREED THAT NEITHER MR. EMERSON NOR DAMON DIORIO, DESERT MOUNTAIN'S CEO, WOULD DISPARAGE EACH OTHER BUT EACH COULD TESTIFY TRUTHFULLY IN ANY LEGAL OR GOVERNMENTAL PROCEEDING WITHOUT BREACHING THE AGREEMENT. MR. EMERSON ALSO AGREED TO KEEP THE TERMS OF THE AGREEMENT CONFIDENTIAL. |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $67,365 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | DONOR COST | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PART I, COLUMN (B) | FormAndLineReferenceDesc |
| Explanation | PART I, COL. (B) IS THE NUMBER OF ITEMS CONTRIBUTED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | DESERT MOUNTAIN AMENDED THE BYLAWS TO CHANGE THE MEMBERSHIP MODEL. WITH THE NEW MODEL, THE MEMBER ARRANGED TRANSFER PROGRAM AND MEMBERSHIP RESALE PROGRAM WERE DISCONTINUED, THE OUTGOING MEMBER IS NO LONGER REQUIRED TO PAY A TRANSFER FEE, AND A MEMBERSHIP RESIGNATION PROGRAM WAS ADDED, WHICH ALLOWS MEMBERS TO GIVE NOTICE OF RESIGNATION AND EXIT THE CLUB WITHIN 12 MONTHS. THE EXIT TIMEFRAME DEPENDS ON WHETHER OR NOT THE MEMBERSHIP COUNT IS AT THE TARGET SET BY THE BOARD AND MAY NOT GO OVER THE MAXIMUM MEMBERSHIP CAPACITY COUNT IN THE CLUB BYLAWS IF THERE IS A WAIT LIST OF APPLICANTS WISHING TO BECOME A MEMBER. UPON CHANGE TO THE MEMBERSHIP MODEL, EXISTING MEMBERS WERE REQUIRED TO PAY A CAPITAL AND OPERATING RESERVE FEE, AND INCOMING MEMBERS ARE REQUIRED TO PAY THE CLUB A CLUB INITIATION FEE, A PORTION OF WHICH IS ALLOCATED TOWARD THE CAPITAL AND OPERATING RESERVE FEE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB HAS THREE CATEGORIES OF VOTING FULL MEMBERS: FULL GOLF MEMBERS, FULL SEVEN GOLF AND FULL LIFESTYLE MEMBERS. FULL GOLF MEMBERS HAVE ACCESS TO ALL FACILITIES INCLUDING UNLIMITED GOLF AND TENNIS. FULL GOLF MEMBERS HAVE TWO (2) VOTES EACH, SEVEN GOLF MEMBERS HAVE ONE AND A HALF (1.5) VOTES EACH AND FULL LIFESTYLE MEMBERS HAVE ONE (1) VOTE, EACH. LIMITED (FORMERLY NON-EQUITY) MEMBERSHIPS WERE ISSUED PRIOR TO DECEMBER 31, 2010. LIMITED MEMBERS DO NOT VOTE ON GENERAL MATTERS; THEIR VOTING RIGHTS ARE FURTHER DESCRIBED ON LINE 7(B). |
| FORM 990, PART VI, SECTION A, LINE 7A | CERTAIN DIRECTORS ARE ELECTED ANNUALLY BY THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | AT ANNUAL MEMBER MEETINGS FULL MEMBERS ENTITLED TO VOTE MAY VOTE ON "MAJOR DECISIONS". MAJOR DECISIONS ARE DEFINED AS: (A) A MAJOR CAPITAL EXPENDITURE FOR NEW CAPITAL IMPROVEMENTS AND EXPANDED FACILITIES OR AS MAY BE REQUIRED, AS DETERMINED BY THE BOARD, THAT ARE NOT CAPITAL REPAIR AND REPLACEMENT ITEMS AND ARE IN EXCESS OF FIVE PERCENT (5%) OF THE THEN CURRENT CLUB ANNUAL GROSS REVENUE, INCLUDING TRANSFER FEES. (B) A SALE OF THE CLUB FACILITIES OR ANY INDIVIDUAL CLUB FACILITY, (C) A MATERIAL ADVERSE CHANGE TO THE MEMBERSHIP TRANSFER FEE, (D) A CHANGE OR ADDITION TO THE MEMBERSHIP CATEGORIES OR CHANGES IN EXISTING MEMBERSHIP CATEGORIES THAT RESULT IN AN INCREASE IN THE MAXIMUM NUMBER OF EQUITY GOLF OR EQUITY CLUB MEMBERS ABOVE THE CAPS STATED IN THE BYLAWS, AND (E) AND AMENDMENT TO THE BYLAWS. ANY AMENDMENT TO THE BYLAWS THAT DISCRIMINATES OR IMPOSES GREATER OBLIGATIONS OR FEWER RIGHTS THAT APPLY SOLELY AGAINST THE DEVELOPER RETAINED MEMBERSHIPS COMPARED TO OTHER FULL GOLF MEMBERSHIPS IN THE CLUB, OR MODIFIES ANY OF THE RIGHTS AND PRIVILEGES OF THE LIMITED MEMBERSHIPS IN THE CLUB NOT OTHERWISE AMENDABLE UNDER THE APPLICABLE TERMS AND PROVISIONS OF THE PRIOR CLUB OF THE PRIOR PLANS, OR REVISE ANY OF THE RIGHTS OF DESERT MOUNTAIN PROPERTIES LIMITED PARTNERSHIP ("DMP") GRANTED IN THE BYLAWS, REQUIRES PRIOR WRITTEN APPROVAL OF DMP. SUCH APPROVAL CANNOT BE UNREASONABLY WITHHELD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE RETURN IS REVIEWED BY THE CLUB'S CHIEF FINANCIAL OFFICER AND IS PROVIDED TO ALL BOARD MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS MEET MONTHLY TO DISCUSS ANY CONFLICTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | AS PART OF THEIR FIDUCIARY RESPONSIBILITY, THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE WHICH OBTAINS A COMPENSATION SURVEY BY AN INDEPENDENT THIRD PARTY, AS APPROPRIATE. THE COMPENSATION OF TOP-LEVEL EMPLOYEES IS EVALUATED ANNUALLY BY THE CEO AND THE COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. ONLY FULL MEMBERS HAVE ACCESS TO THE DOCUMENTS KEPT READILY AVAILABLE IN THE MAIN OFFICE OF THE CLUB. |
| FORM 990, PART XI, LINE 9: | INCOME TAX BENEFIT 1,772,000. |