2020-05-14T07:58:25-07:00 2019-12-31 912085612 Gurrera & Associates 5665 Oberlin Drive Suite 200 San Diego CA 92121 990 2019-01-01 950915380 LA JOLLA COUNTRY CLUB LAJO 8584549601 7301 HIGH AVENUE LA JOLLA CA 92037 MICHAEL MOONEY ASSISTANT SECRETARY 2020-05-13 true John Gurrera P00468426 8584575581 2019 2021-04-22 16:20:28Z M Mooney 14820668 false X LAJOLLACOUNTRYCLUB.COM X 1928 CA PROVIDE MEMBERS A SOCIAL CLUB TO FURTHER THEIR FIRST AMENDMENT RIGHT OF FREE ASSOCIATION. 9 9 163 575926 0 8259461 11551170 130724 -66380 2494829 2469878 10885014 13954668 0 0 6577168 6708085 0 0 4538440 4550942 11115608 11259027 -230594 2695641 13404040 16326971 1098086 1325376 12305954 15001595 PROVIDE MEMBERS A SOCIAL CLUB TO FURTHER THEIR FIRST AMENDMENT RIGHT OF FREE ASSOCIATION. false false 11259027 EXPENSES OF THE CLUB 11259027 false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 69 0 true 163 true true true false false false false 1350375 575926 false false false X 9 9 false false false false true true true true true false false true true false false true true true true false X X LA JOLLA COUNTRY CLUB 8584549601 7301 HIGH AVENUE LA JOLLA CA 92037 X Michael Mooney General Manager 55.00 0.00 272095 0 7028 Dennis Fowler Supervisor 50.00 0.00 224607 0 5578 Kristen Kuncl CFO 40.00 0.00 159370 0 0 Matthew Moyer Chef 40.00 0.00 143389 0 0 Clint Whitehill Golf Pro 40.00 0.00 132011 0 8194 Doreen Scardino Administrative Mgr 40.00 0.00 138537 0 0 S Swanson Director 8.00 0.00 X 0 0 0 D Pendarvis Director 8.00 0.00 X 0 0 0 S Pringle Director 8.00 0.00 X 0 0 0 D Rushing President 8.00 0.00 X X 0 0 0 J Benham Director 8.00 0.00 X 0 0 0 L Hartwig Treasurer 8.00 0.00 X X 0 0 0 R Kay Vice President 8.00 0.00 X X 0 0 0 L Lauer Secretary 8.00 0.00 X X 0 0 0 L Kirkpatrick Director 8.00 0.00 X 0 0 0 1070009 20800 6 false true false Harrells PO Box 935358 Atlanta GA 31193 Chemicals 145448 Goalby Golf Design LLC 40 South Maple Street Webster Groves MO 63119 Golfcourse design 116730 Landscapes Unlimited LLC 1201 Aries Drive Lincoln NE 68512 Golfcourse Improvements 2689307 Arizona Machinery 11111 W Mcdowell Rd Avondale AZ 85392 Machinery 165125 4 0 CLUB STORAGE 95040 95040 GOLF CART RENTALS 270982 270982 GREEN FEE 283905 283905 LOCKER AND OTHER 239901 239901 Membership Dues & Assessments 10661342 10661342 11551170 0 0 0 0 -66380 -66380 -66380 -66380 0 0 3335878 866000 2469878 1893952 575926 0 13954668 2717400 575926 10661342 0 0 0 0 279123 0 5301861 127064 576317 423720 0 0 0 0 0 0 0 0 0 26769 0 0 0 0 0 0 0 1467906 107243 Utilities 960780 Landscaping 376172 Supplies 262222 Repairs 257105 1092745 11259027 0 0 0 1064348 1820433 2825592 1975769 0 581988 597346 0 0 83679 96110 96383 363813 402458 28904900 18034645 8472189 10870255 0 0 0 0 480648 13404040 16326971 1068079 1267842 30007 57534 1098086 1325376 X 461406 461406 2107989 11844548 12432200 12305954 15001595 13404040 16326971 2695641 X false true X true false 7157049 7157049 11357395 11357395 6378718 6378718 4011738 18034645 -14022907 10870255 X 13954668 13954668 13954668 11259027 11259027 11259027 Part X : FIN48 Footnote THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE SERVICE CODE AND RELATED STATE OF CALIFORNIA CODE SECTIONS. HOWEVER, BOTH FEDERAL AND STATE TAX LAWS IMPOSE A CORPORATE INCOME TAX ON NET UNRELATED BUSINESS TAXABLE INCOME. UNRELATED BUSINESS TAXABLE INCOME CONSISTS OF NET INCOME FROM NON-MEMBER ACTIVITIES AND INTEREST INCOME. THE CLUB FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE CLUB'S FORM 990 IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THREE YEARS AFTER IT WAS FILED. THE CLUB RECOGNIZES AND MEASURES ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740, INCOME TAXES. THIS 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 FASB ASC 740, 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 THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. FASB ASC 740 ALSO PROVIDES GUIDANCE ON THE DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, ACCOUNTING IN INTERIM PERIODS AND REQUIRES INCREASED DISCLOSURES. AS OF DECEMBER 31, 2019 AND 2018, THE CLUB DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX UNCERTAINTIES. THE CLUB'S POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2019 AND 2018, THE CLUB HAS NO ACCURED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, CURRENTLY NO AUDITS FOR ANY TAX PERIODS ARE IN PROGRESS. MANAGEMENT BELIEVES THAT THE CLUB IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO DECEMBER 31 2015. X true true X X false false false Dennis Fowler Supervisor 192107 32500 5578 230185 Kristen Kuncl CFO 131870 27500 159370 Michael Mooney General Manager 222095 50000 7028 279123 Part I, Line 1a: Relevant information in regards to selections on 1a. Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 IS REVIEWED BY THE CFO WHO IS A CPA. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE GENERAL MANAGER'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE COMPENSATION TO OTHER KEY EMPLOYEES IS REVIEWED BY THE GENERAL MANAGER ANNUALLY. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMENTS ARE MADE AVAILABLE DURING REGULAR HOURS UPON REQUEST.