2019-04-26T10:16:25-05:00 2018-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2018-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 PAMELA DAVIS PRESIDENT 2395924003 2019-04-17 true JOHN STROEMER CPA CFST CAM GRI P00102391 2394331002 2019-04-25 40.132.64.65 2019-04-26 10:16:25 CD P 54D244C5DD4B3D8672BD5B9A3F34600D09B8F56D DAB43DC1D9E727C8BC02D466D66FCC8A6332510A 2018 2019-02-21 02:37:17Z PAMELA DAVIS 625 AUDUBON BLVD NAPLES FL 34110 5923390 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 165441 10296 0 4546429 4541498 34262 -93348 720799 695000 5301490 5143150 0 0 0 0 0 6674762 6936529 6674762 6936529 -1373272 -1793379 23741389 23041143 7856653 7129932 15884736 15911211 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) THE CLUB HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 12/31/18 WAS APPROXIMATELY 18,661, OF WHICH APPROXIMATELY 3,271 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,036,847 OF WHICH 133,398 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 40 0 0 true true false false false false 208815 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 STEVEN THORNE TREASURER 5.00 X X 0 0 0 DAVID LINDSEY DIRECTOR 5.00 X 0 0 0 GERALD EVANS DIRECTOR 5.00 X 0 0 0 R GEOFFREY BROWNE VICE PRESIDE 5.00 X X 0 0 0 PAMELA DAVIS PRESIDENT 5.00 X X 0 0 0 RICHARD BINTZLER DIRECTOR 5.00 X 0 0 0 LINDA KORTLANDT SECRETARY 5.00 X X 0 0 0 GARY NEUENS DIRECTOR 5.00 X 0 0 0 ROBERT COGLIANDRO DIRECTOR 5.00 X 0 0 0 MICHAEL RODRIGUEZ GENERAL MANA 40.00 X 247237 0 19900 KENYON KYLE GOLF COURSE 40.00 X 167733 0 20453 JUSTIN DEFONT PGA HEAD PRO 40.00 X 122551 0 0 SABATINO TOMEO CLUBHOUSE MA 40.00 X 122468 0 0 659989 40353 4 false true false TROON GOLF 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 3550740 GLASE GOLF INC 27730 FAYGIN LANE BONITA SPRINGS FL 34135 GC RENOVATIONS 1576756 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 456898 PROPUMP & CONTROLS 610 OLD MOUNT EDEN RD SHELBYVILLE KY 40065 PRO PUMP REBUIL 274676 TINCHER CONCRETE CONSTRUCTION 16900 GATOR RD FORT MYERS FL 33912 GC RENOVATIONS 230859 7 MEMBERSHIP DUES 3926203 3926203 GREENS AND CART FEES 536019 536019 GREENS FEE AND CARTS-PUBLIC 713910 59271 59271 LOCKER RENTALS 20005 20005 4541498 28396 28396 121744 -121744 -121744 -121744 1303664 658496 645168 567394 77774 INTEREST RATE SWAP 38565 38565 MISCELLANEOUS 11267 11267 49832 5143150 4977709 165441 X 3661165 34794 125843 1370226 144722 OPERATING GOLF MAINTENANC 534120 OPERATING GENERAL & ADMIN 444166 OPERATING CLUBHOUSE 234984 OPERATING FOOD & BEVERAGE 193322 193187 6936529 0 0 0 4923828 4012570 798110 829001 165039 159070 75250 92759 33297361 15356873 16952801 17940488 826361 7255 23741389 23041143 921110 504678 3947261 4071812 2448381 2045672 539901 507770 7856653 7129932 X 15884736 15911211 15884736 15911211 23741389 23041143 X -1793379 1819854 X false true X true false 4210556 4210556 12120537 6651046 5469491 5657350 3615795 2041555 11308918 5090032 6218886 17940488 CAPTIAL LEASE OBLIGATIONS 270959 MEMEBERSHIP DEPOSITS 121095 CURENT CAPIAL LEASE OBLIGATIONS 91632 INTEREST RATE SWAP AGREEMENT 24084 507770 X 5801646 658496 658496 5143150 5143150 7595025 658496 658496 6936529 6936529 SCHEDULE D, PAGE 3, PART X THE INTERNAL REVENUE SERVICE HAS EXEMPTED THE CLUB FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)7 OF THE INTERNAL REVENUE CODE. THE TAX REFORM ACT OF 1969 IMPOSES A CORPORATE INCOME TAX ON THE "UNRELATED BUSINESS TAXABLE INCOME" OF AN OTHERWISE EXEMPT CLUB. PROVISION FOR APPLICABLE FEDERAL AND STATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STATNDARDS CODIFICATION. WITH FEW EXCEPTIONS, THE CLUB IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE AUTHORITIES FOR YEARS PRIOR TO DECEMBER 31, 2015. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 658,496 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 658,496 X X X false false false MICHAEL RODRIGUEZ GENERAL MANAGER 189224 58013 19900 267137 KENYON KYLE GOLF COURSE SUPER 135895 31838 20453 188186 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 - 133,398 NONMEMBER GREENS FEES & CART - 59,271 NONMEMBER GOLF PRO SHOP - 16,146 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 2,996,192 0 0 LEASED EMPLOYEES G&A 664,973 0 0 LESS ALLOCATED TO 990-T -4,500 0 0 INTEREST PERSONNEL 4,500 0 0 TOTAL 3,661,165 0 0 FORM 990, PART XI, LINE 9 MEMBERSHIP INITIATION FEES 1,110,000 CAPITAL IMPROVEMENT ASSESSMENTS 692,250 CLUBHOUSE RENOVATION ASSESSMENTS 638,507 REDEMPTION OF RENO ASSESSMENTS -71,353 REDEMPTION OF EQUITY -549,550 TOTAL 1,819,854