BAKERSFIELD COUNTRY CLUB: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BAKERSFIELD COUNTRY CLUB (EIN 95-1615940)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2025-06-26
- IRS object ID
- 202521779349301537
- Schema version
- 2024v5.1
- 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 | 2025-06-26T17:06:07-05:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952972229 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIELLS PHILLIPS VAUGHAN & BOCK | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 NEW STINE ROAD | AddressLine1Txt |
| City | BAKERSFIELD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951615940 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKERSFIELD COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAKE | BusinessNameControlTxt |
| Phone | 6618714000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6007 | AddressLine1Txt |
| City | BAKERSFIELD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93386 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL GUERRA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6618714000 | PhoneNum |
| Signature | 2025-06-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSLYNN CALISTRO EA MST | PreparerPersonNm |
| PTIN | P02054137 | PTIN |
| Phone | 6618347411 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL GUERRA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6007 | AddressLine1Txt |
| City | BAKERSFIELD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93386 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,538,299 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1948 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | BAKERSFIELD COUNTRY CLUB IS THE AREA'S MOST EXCLUSIVE GOLF CLUB OFFERING A LIMITED NUMBER OF FULL EQUITY MEMBERSHIPS AND NON-EQUITY GOLF, TENNIS, AND SOCIAL MEMBERSHIPS. IT HAS A FRIENDLY TRADITION THAT STARTED WITH ITS FOUNDING MEMBERS. THESE WERE FAMILIES WITH GREAT PRIDE AND VALUES BORN OUT OF THE FARMLANDS AND OIL FIELDS SURROUNDING BAKERSFIELD. THESE SAME VALUES AND FRIENDLINESS HAVE SURVIVED INTO SECOND AND THIRD GENERATION MEMBERSHIPS SINCE THE INCEPTION OF BAKERSFIELD COUNTRY CLUB. THERE ARE MANY GOLF, TENNIS, AND SOCIAL EVENTS THAT KEEP THE CALENDAR BUSY YEAR ROUND. CREATED FOR GOLFERS AND THOSE SERIOUS ABOUT EXCELLENCE, BAKERSFIELD COUNTRY CLUB REPRESENTS AN APPROACH TO THE SPORT DEEPLY ROOTED IN THE CLASSIC TRADITIONS OF GOLF. HIGH STANDARDS AND IMPRESSIVE LANDSCAPING BRING FORTH THE BEST OF THE GAME - PATIENCE, CONSISTENCY, DISCIPLINE, AND A GENEROSITY OF SPIRIT - LASTING VALUES THAT MAKE GOLF THE IRRESISTIBLE SPORT IT IS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 84 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $844,080 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,989 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $176,031 | PYContributionsGrantsAmt |
| CY Contributions Grants | $268,181 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,931,252 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,665,981 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,764 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,989 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,544,687 | PYOtherRevenueAmt |
| CY Other Revenue | $1,564,342 | CYOtherRevenueAmt |
| PY Total Revenue | $5,655,734 | PYTotalRevenueAmt |
| CY Total Revenue | $5,501,493 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,674,176 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,724,215 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,259,176 | PYOtherExpensesAmt |
| CY Other Expenses | $3,159,216 | CYOtherExpensesAmt |
| PY Total Expenses | $5,933,352 | PYTotalExpensesAmt |
| CY Total Expenses | $5,883,431 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$277,618 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$381,938 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,163,603 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,342,513 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,752,004 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,312,852 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,411,599 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,029,661 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MEMBERSHIP - COUNTRY CLUB.BAKERSFIELD COUNTRY CLUB IS A PRIVATE FAMILY CLUB, PROVIDING SOCIAL AND RECREATIONAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. THE CLUB IS COMMITTED TO MAINTAIN ITS REPUTATION FOR EXCELLENCE AND TRADITION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,681,294 | ExpenseAmt |
| Revenue | $4,389,232 | RevenueAmt |
| Desc | THE ORGANIZATION IS A COUNTRY CLUB PROVIDING GOLF, TENNIS, FITNESS, SPA, DINING AND CLUBHOUSE FACILITIES TO OVER 366 MEMBERS. | Desc |
| Total Program Service Expenses | $4,681,294 | TotalProgramServiceExpensesAmt |
| 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 | Yes (1) | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | Yes (1) | 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 | 0 | 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 | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 84 | 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 | $234,720 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $1,089,986 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKERSFIELD COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6618714000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 6007 | AddressLine1Txt |
| City | BAKERSFIELD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93386 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| PAUL GUERRA | ||||||
| PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK ARNOLD | ||||||
| VP/TREASURER/FINANCE | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN TRICHELL | ||||||
| SECRETARY/MEMBERSHIP | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHEN HELPER | ||||||
| EX-OFFICIO | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BETH BERCHTOLD | ||||||
| W/O PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHUCK SIMMONS | ||||||
| GREENS CHAIRMAN | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRIAN SORCI | ||||||
| GOLF CHAIRMAN | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BRUCE LYNN | ||||||
| MEMBER AT LARGE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KAREN STANLEY | ||||||
| MEMBER AT LARGE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| KEVIN SMALL | ||||||
| MEMBER AT LARGE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ERIC KUHN | ||||||
| GENERAL MANAGER | 40.00 | Yes (X) | $148,910 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $148,910 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $268,181 | AllOtherContributionsAmt |
| Noncash Contributions | $265,681 | NoncashContributionsAmt |
| Total Contributions | $268,181 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $2,996,246 | $2,996,246 | |
| GOLF | 713910 | $669,735 | $375,994 | $293,741 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,665,981 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,989 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,989 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,601,148 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,036,806 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,564,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,016,992 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $547,350 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,501,493 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,389,232 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $844,080 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,686 | TotalAmt |
| Management And General | $152,686 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,571,529 | TotalAmt |
| Program Services | $2,221,625 | ProgramServicesAmt |
| Management And General | $349,904 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,390 | TotalAmt |
| Management And General | $4,390 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,894 | TotalAmt |
| Management And General | $29,894 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,121 | TotalAmt |
| Management And General | $2,121 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,124 | TotalAmt |
| Management And General | $11,124 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,412 | TotalAmt |
| Program Services | $27,615 | ProgramServicesAmt |
| Management And General | $161,797 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,449 | TotalAmt |
| Program Services | $463,158 | ProgramServicesAmt |
| Management And General | $56,291 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,700 | TotalAmt |
| Management And General | $118,700 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $662,831 | TotalAmt |
| Program Services | $662,831 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,604 | TotalAmt |
| Management And General | $157,604 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COURSE MAINTENANCE | $775,382 | $775,382 | |
| SUPPLIES | $166,314 | $158,554 | $7,760 |
| CONTRACT LABOR | $157,506 | $157,506 | |
| LAUNDRY & UNIFORMS | $105,186 | $105,186 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,303 | TotalAmt |
| Program Services | $109,437 | ProgramServicesAmt |
| Management And General | $149,866 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,883,431 | TotalAmt |
| Program Services | $4,681,294 | ProgramServicesAmt |
| Management And General | $1,202,137 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,775 | BOYAmt |
| EOY | $88,359 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,194 | BOYAmt |
| EOY | $114,168 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,067 | BOYAmt |
| EOY | $386,479 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,787 | BOYAmt |
| EOY | $255,771 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,822 | BOYAmt |
| EOY | $46,505 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $21,406,471 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,587,538 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,126,774 | BOYAmt |
| EOY | $7,818,933 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,184 | BOYAmt |
| EOY | $632,298 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,163,603 | BOYAmt |
| EOY | $9,342,513 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,168,031 | BOYAmt |
| EOY | $840,916 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,759,175 | BOYAmt |
| EOY | $4,759,175 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $718,417 | BOYAmt |
| EOY | $1,619,860 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,381 | BOYAmt |
| EOY | $92,901 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,752,004 | BOYAmt |
| EOY | $7,312,852 | 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 | $2,411,599 | BOYAmt |
| EOY | $2,029,661 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,411,599 | BOYAmt |
| EOY | $2,029,661 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,163,603 | BOYAmt |
| EOY | $9,342,513 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$381,938 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Other Cost Or Other Basis | $212,868 | OtherCostOrOtherBasisAmt |
| Book Value | $212,868 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,356,499 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,969,888 | DepreciationAmt |
| Book Value | $2,386,611 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,974,845 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,632,471 | DepreciationAmt |
| Book Value | $342,374 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,862,259 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,985,179 | DepreciationAmt |
| Book Value | $4,877,080 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,818,933 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ABANDONED MEMBERSHIP | $29,519 |
| LIQUOR LICENSE | $2,665 |
| RIGHT OF USE ASSETS | $600,114 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $632,298 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| TOURNAMENT AND OTHER DEPOSITS | $20,228 |
| PREPAID MEMBERSHIP DUES | $36,026 |
| UNREDEEMED PRO SHOP GIFT CERTIFICATES | $36,647 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $92,901 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,385,841 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,385,841 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$884,348 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$884,348 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,501,493 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,220,968 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,119,068 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,119,068 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,101,900 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $781,531 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $781,531 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,883,431 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THE GUIDANCE THE CLUB MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COGS -1,036,806. MEMBER LOCKER COSTS -82,262. PROJECT DUES 234,720. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COGS 1,036,806. MEMBER LOCKER COSTS 82,262. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION 662,831. INTEREST 118,700. |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN SMALL | PersonNm |
| Relationship With Org | BOARD MEMBER | RelationshipWithOrgTxt |
| Loan Purpose | FACILITIES REMODEL | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $511,679 | OriginalPrincipalAmt |
| Balance Due | $4,759,175 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $4,759,175 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt |
|---|---|---|---|
| Yes (X) | LANDSCAPING EQUIPMENT | 5 | $153,186 |
| Yes (X) | POOL AND PATIO FURNITURE | 0 | $112,495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE CURRENTLY 119 EQUITY MEMBERS OF THE COUNTRY CLUB. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS VOTE TO ELECT THE GOVERNING BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERSHIP VOTES ON ISSUES REGARDING OVERALL GOVERNANCE OF THE CLUB AS WELL AS SPECIFIC ISSUES. ANY CAPITAL EXPENDITURE OR PROPOSED FINANCING PLANS EXCEEDING $500,000 REQUIRE APPROVAL BY A VOTE OF THE MEMBERS OF A REGULAR OR SPECIAL MEETING (BYLAWS SECTION 5.8). |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PRESIDENT OR TREASURER REVIEWS AND SIGNS THE RETURN. THE RETURN IS AVAILABLE TO BOARD MEMBERS FOR REVIEW. CURRENTLY THE COMPLETE GOVERNING BODY DOES NOT REVIEW THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANY CONFLICT OF INTEREST WHICH IS MATERIAL COMES BEFORE THE BOARD AND RECEIVES ATTENTION AND IS DISCLOSED IN THE FINANCIAL STATEMENTS. MATERIALITY IS APPROXIMATELY $5,000. |
| FORM 990, PART VI, SECTION B, LINE 15B | THE PROCESS FOR DETERMINING COMPENSATION OF THE MANAGEMENT TEAM. THE EXECUTIVE BOARD REVIEWS THE SALARY SURVEY PREPARED BY THE CLUB MANAGERS ASSOCIATION OF AMERICA TO DETERMINE THE MANAGEMENT TEAM'S COMPENSATION. THIS SURVEY DETAILS ALL COUNTRY CLUB POSITIONS ON A NATIONAL, THEN REGIONAL, AND POSITION LEVEL. |
| FORM 990, PART VI, SECTION C, LINE 19 | ANY DOCUMENTS REQUIRED TO BE AVAILABLE FOR PUBLIC VIEWING ARE MADE AVAILABLE THROUGH WRITTEN REQUEST TO THE BOARD. |
| FORM 990, PART XII, LINE 2C: | THERE WAS NO CHANGE IN THE PROCESS. |
Comments