2018-05-08T13:24:36-04:00 2017-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2017-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 PAMELA DAVIS VICE PRESIDENT 2395924003 2018-03-22 true JOHN STROEMER CPA CFST CAM GRI P00102391 2394331002 2018-04-26 2017 2022-09-23 18:48:47Z PAMELA DAVIS 625 AUDUBON BLVD NAPLES FL 34110 5963312 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 160428 -2614 0 4279022 4546429 74 34262 704546 720799 4983642 5301490 0 0 0 0 0 6330184 6674762 6330184 6674762 -1346542 -1373272 23163056 23741389 7348123 7856653 15814933 15884736 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 12/31/17 WAS APPROXIMATELY 22,157, OF WHICH APPROXIMATELY 4,586 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 1,063,417 OF WHICH 105,754 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 34 0 true 0 true true false false false false 195568 false X 9 9 false false false false true true true true true false false false true true true true true false false false X X THE ORGANIZATION 2395669800 625 AUDUBON BLVD NAPLES FL 34110 X STEVEN THORNE DIRECTOR 5.00 X 0 0 0 DAVID LINDSEY SECRETARY 5.00 X X 0 0 0 GERALD EVANS DIRECTOR 5.00 X 0 0 0 R GEOFFREY BROWNE TREASURER 5.00 X X 0 0 0 PAMELA DAVIS VICE PRESIDE 5.00 X X 0 0 0 RICHARD BINTZLER DIRECTOR 5.00 X 0 0 0 PAUL STRASSER PRESIDENT 5.00 X X 0 0 0 TERRY FAULK DIRECTOR 5.00 X 0 0 0 FRANK KLINE DIRECTOR 5.00 X 0 0 0 MICHAEL RODRIGUEZ GENERAL MANA 40.00 X 221934 0 0 KENYON KYLE GOLF COURSE 45.00 X 157874 0 0 JUSTIN DEFONT PGA HEAD PRO 45.00 X 114158 0 0 SABATINO TOMEO CLUBHOUSE MA 40.00 X 104768 0 0 598734 4 false true false TROON GOLF 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 3379718 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 350831 HARRELL'S INC PO BOX 935385 ATLANTA GA 31193 GOLF MAINTENANC 198646 FPL GENERAL MAIL FACILITY MIAMI FL 33188 UTILITIES 180735 TROON GOLF 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 MANAGEMENT 155000 12 MEMBERSHIP DUES 3873370 3873370 GREENS AND CART FEES 563219 563219 GREENS FEE AND CARTS-PUBLIC 713910 89814 89814 LOCKER RENTALS 20026 20026 4546429 11226 11226 31187 8151 23036 23036 23036 1305065 653671 651394 592006 59388 INTEREST RATE SWAP 59438 59438 MISCELLANEOUS 9967 9967 69405 5301490 5141062 160428 X 3379718 41241 133602 1345656 93656 OPERATING GOLF MAINTENANC 630144 OPERATING GENERAL & ADMIN 453890 OPERATING CLUBHOUSE 228663 OPERATING FOOD & BEVERAGE 171614 196578 6674762 0 0 0 4687703 4923828 721272 798110 142425 165039 78716 75250 31778041 14825240 17512011 16952801 20929 826361 23163056 23741389 310189 921110 3910634 3947261 2848600 2448381 278700 539901 7348123 7856653 X 15814933 15884736 15814933 15884736 23163056 23741389 -1373272 1443075 X false true X true false 4210556 4210556 12086719 6123003 5963716 5261970 3260147 2001823 10218796 5442090 4776706 16952801 CAPTIAL LEASE OBLIGATIONS 285359 MEMEBERSHIP DEPOSITS 121095 CURENT CAPIAL LEASE OBLIGATIONS 70798 INTEREST RATE SWAP AGREEMENT 62649 539901 X 5955161 653671 653671 5301490 5301490 7328433 653671 653671 6674762 6674762 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)3 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. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. CERTAIN INCOME TAX RETURNS FILED BY THE ORGANIZATION REMAIN OPEN TO EXAMINATION BY THESE GOVERNMENT AGENCIES. THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND THE ORGANIZATION ADOPTED THIS GUIDANCE. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND ANY ESTIMATES UTILIZED IN ITS TAX RETURNS, AND CONCLUDED THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 653,671 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 653,671 X X X false false false MICHAEL RODRIGUEZ GENERAL MANAGER 221934 221934 KENYON KYLE GOLF COURSE SUPER 157874 157874 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, 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 2,782,820 0 0 LEASED EMPLOYEES G&A 596,898 0 0 LESS ALLOCATED TO 990-T -4,500 0 0 INTEREST PERSONNEL 4,500 0 0 TOTAL 3,379,718 0 0 FORM 990, PART XI, LINE 9 MEMBERSHIP INITIATION FEES 440,000 CAPITAL IMPROVEMENT ASSESSMENTS 716,750 CLUBHOUSE RENOVATION ASSESSMENTS 640,941 REDEMPTION OF RENO ASSESSMENTS -41,616 REDEMPTION OF EQUITY -313,000 TOTAL 1,443,075