2020-04-28T15:09:31-05:00 2019-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2019-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 LINDA KORTLANDT VICE PRESIDENT 2395924003 2020-04-16 true MARC WHITFIELD CPA P00125986 2394331002 2020-04-27 40.132.64.65 2020-04-28 15:09:31 CD P ADE0AA9D1AA1F1FCB475EEC666CE00308026E0AB ADE0AA9D1AA1F1FCB475EEC666CE00308026E0AB 2019 2020-09-23 17:36:50Z LINDA KORTLANDT 625 AUDUBON BLVD NAPLES FL 34110 6176665 false X WWW.AUDUBONCCOFNAPLES.COM X 1989 FL AUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 9 9 0 9 318818 3374 0 4541498 4772234 -93348 -270035 695000 724601 5143150 5226800 0 0 0 0 0 6936529 7406797 6936529 7406797 -1793379 -2179997 23041143 28053454 7129932 10756629 15911211 17296825 AUDUBON COUNTRY CLUB ASSOCIATION IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. false false A PRIVATE CLUB PROVIDING RECREATIONAL FACILITIES TO ITS MEMBERS (GOLF COURSE, PRO SHOP, TENNIS, POOL AND PICKLEBALL) THE CLUB HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 12/31/19 WAS APPROXIMATELY 22,890, OF WHICH APPROXIMATELY 5,269 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,017,013 OF WHICH 180,427 WAS NON-MEMBER RELATED. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true X 65 0 0 true true false false false false 417512 false false false X 9 9 false false false false true true true true true false false true true true true true true false false false X X THE ORGANIZATION 2395669800 625 AUDUBON BLVD NAPLES FL 34110 X MICHAEL RODRIGUEZ GENERAL MANA 40.00 X 261287 0 17235 KENYON KYLE GOLF COURSE 40.00 X 170053 0 12503 RICHARD NIELSEN EXECUTIVE CH 40.00 X 121173 0 25225 SABATINO TOMEO CLUBHOUSE MA 40.00 X 129563 0 9773 JUSTIN DEFONT PGA HEAD PRO 40.00 X 128419 0 8322 ROBERT COGLIANDRO SECRETARY 5.00 X X 0 0 0 PAMELA DAVIS PRESIDENT 5.00 X X 0 0 0 GERALD EVANS DIRECTOR 5.00 X 0 0 0 LINDA KORTLANDT VICE PRESIDE 5.00 X X 0 0 0 DAVID LINDSEY DIRECTOR 5.00 X 0 0 0 GARY NEUENS DIRECTOR 5.00 X 0 0 0 STEVEN THORNE TREASURER 5.00 X X 0 0 0 GERALD WHITBURN DIRECTOR 5.00 X 0 0 0 GORDON YOUNG DIRECTOR 5.00 X 0 0 0 810495 73058 5 false true false TROON GOLF LLC 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 3598597 GATES GROUP LLC 27599 RIVERVIEW CENTER BLVD SUITE 205 BONITA SPRINGS FL 34134 CONTRACTOR 3040204 PEACOCK & LEWIS ARCHTECTS AND PLANNERS LLC 1295 US HIGHWAY ONE SUITE 200 NORTH PALM BEACH FL 33408 ARCHITECT FEES 541329 EDWARD DON & COMPANY 2562 PAYSPHERE CIRCLE CHICAGO IL 60674 EQUIP&SUPPLIES 486867 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 424795 13 MEMBERSHIP DUES 4082025 4082025 GREENS AND CART FEES 487007 487007 GREENS FEE AND CARTS-PUBLIC 713910 183095 183095 LOCKER RENTALS 20107 20107 4772234 18422 18422 288457 -288457 -288457 -288457 1322995 661408 661587 544286 117301 OTHER INCOME 28566 28566 INSURANCE CLAIM 20832 20832 MISCELLANEOUS 13616 13616 63014 5226800 4907982 318818 X 3712017 44070 143061 1504664 191337 OPERATING GOLF MAINTENANC 598739 OPERATING GENERAL & ADMIN 439876 OPERATING CLUBHOUSE 225152 OPERATING FOOD & BEVERAGE 188767 359114 7406797 0 0 0 4012570 6132551 829001 665174 159070 175566 92759 107571 37271892 16308080 17940488 20963812 7255 8780 23041143 28053454 504678 586207 4071812 4331325 2045672 5134000 507770 705097 7129932 10756629 X 15911211 17296825 15911211 17296825 23041143 28053454 X -2179997 3565611 X false true X true false 4210556 4210556 16088243 6699095 9389148 5511286 4046665 1464621 11461807 5562320 5899487 20963812 CAPITAL LEASE OBLIGATIONS 298426 INTEREST RATE SWAP AGREEMENT 164399 CURRENT CAPITAL LEASE OBLIGATIONS 133015 MEMBERSHIP DEPOSITS 109257 705097 X 5888208 661408 661408 5226800 5226800 8068205 661408 661408 7406797 7406797 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)7 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS A NOT-FOR-PROFIT FLORIDA CORPORATION AND THEREFORE IS NOT SUBJECT TO STATE INCOME TAX TAXES. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME, HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. NO PROVISION FOR INCOME TAX EXPENSE HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS SINCE THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE CODE PROVIDES FOR TAXATION OF UNRELATED BUSINESS TAXABLE INCOME UNDER CERTAIN CIRCUMSTANCES. THE ORGANIZATION REPORTS NO UNRELATED BUSINESS TAXABLE INCOME; HOWEVER, SUCH STATUS IS SUBJECT TO FINAL DETERMINATION UPON EXAMINATION OF THE RELATED TAX RETURNS BY THE APPROPRIATE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 661,408 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 661,408 X X X false false false MICHAEL RODRIGUEZ GENERAL MANAGER 261287 17235 278522 KENYON KYLE GOLF COURSE SUPER 170053 12503 182556 SCHEDULE J, PART III ORGANIZATION USES LEASED EMPLOYEES FROM THE MANAGEMENT COMPANY, AS SUCH, THEY ARE NOT LISTED AS WAGES ON PART IX, BUT UNDER FEES FOR SERVICES. INDIVIDUALS LISTED ON THIS SCHEDULE ARE FOR INFORMATIONAL PURPOSES. FORM 990 ORGANIZATION USES LEASED EMPLOYEES FROM THE COMPANY THAT MANAGES THE GOLF COURSE, TROON MANAGEMENT. ALL PAYROLL AND RELATED FEES ARE INCLUDED ON PART IX, LINE 11G. THE HIGHEST COMPENSATED EMPLOYEES ARE LISTED IN PART VII FOR INFORMATIONAL PURPOSES. FORM 990, PART V GROSS RECEIPTS FOR PUBLIC USE OF FACILITIES CONSIST OF THE FOLLOWING: NONMEMBER FOOD & BEVERAGE - 180,427 NONMEMBER GREENS FEES & CART - 183,095 NONMEMBER GOLF PRO SHOP - 53,990 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP CONSISTS OF GOLF AND SOCIAL MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A ALL MEMBER CATEGORIES CAN VOTE. ALL MEMBERS RECEIVE TWO VOTES PER MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B CAPITAL PROJECTS GREATER THAN 250,000 IN ANY CALENDAR YEAR REQUIRE A VOTE. IN ADDITION, ANNUAL CAPITAL ASSESSMENTS GREATER THAN 2,000 PER GOLF MEMBERSHIP OR 1,000 PER SOCIAL MEMBERSHIP REQUIRE A VOTE. ANY CHANGE TO SECTION 7 OF THE BY-LAWS REAGRDING MEMBERSHIP ALSO REQUIRE A VOTE. MEMBERSHIP MUST APPROVE ANY ENCUMBERANCE ON REAL PROPERTY/IMPROVEMENTS TO THE CLUB. FORM 990, PAGE 6, PART VI, LINE 11B THE GOVERNING BOARD DELEGATES THE REVIEW OF THE 990 TO THE CONTROLLER, PRESIDENT AND TREASURER PRIOR TO FILING THE FORM 990. ONCE REVIEWED, THE PRESIDENT OR TREASURER SIGNS THE 8879 FOR THE 990 TO BE ELECTRONICALLY FILED FORM 990, PAGE 6, PART VI, LINE 12C ASSOCIATES ARE EXPECTED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST AND A COPY OF THE 990 IS AVAILABLE ON GUIDESTAR. FORM 990, PART IX, LINE 11G LEASED EMPLOYEES 3,019,128 0 0 LEASED EMPLOYEES G&A 692,889 0 0 TOTAL 3,712,017 0 0 FORM 990, PART XI, LINE 9 MEMBERSHIP INITIATION FEES 939,250 CAPITAL IMPROVEMENT ASSESSMENTS 678,250 CLUBHOUSE RENOVATION ASSESSMENTS 2,336,416 REDEMPTION OF RENO ASSESSMENTS -76,284 REDEMPTION OF EQUITY -312,021 TOTAL 3,565,611