2016-11-09T14:40:13-06:00 2015-12-31 320394930 STROEMER & COMPANY 14030 METROPOLIS AVE STE 200 FORT MYERS FL 33912 990 2015-01-01 650102934 AUDUBON COUNTRY CLUB ASSOCIATION INC AUDU 2395669800 625 AUDUBON BOULEVARD NAPLES FL 34110 JOHN STEWART TREASURER 2395924003 2016-08-11 true JOHN STROEMER CPA CFST CAM GRI P00102391 2394331002 2016-11-09 2015 2017-02-10 21:41:12Z PAUL DONLIN 625 AUDUBON BLVD NAPLES FL 34110 5409796 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 86548 0 4003059 4263551 -424446 2573 518725 620962 4097338 4887086 0 0 2920790 0 0 0 2944471 6453984 5865261 6453984 -1767923 -1566898 20204961 22631537 5121875 7519910 15083086 15111627 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 12/31/15 WAS APPROXIMATELY 21,048, OF WHICH APPROXIMATELY 3,199 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS 946,249 OF WHICH 45,340 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 29 0 true 0 true true false false false false 103684 false X 9 9 false false false false true true true true true false false false true false true false false false false false X X THE ORGANIZATION 2395669800 625 AUDUBON BLVD NAPLES FL 34110 X PAUL DONLIN PRESIDENT 7.00 X X 0 0 0 JOHN STEWART TREASURER 7.00 X X 0 0 0 S PAUL CRABTREE SECRETARY 7.00 X X 0 0 0 CHARLES LONG DIRECTOR 7.00 X 0 0 0 DONNA MILLER DIRECTOR 7.00 X 0 0 0 TERRY FAULK DIRECTOR 7.00 X 0 0 0 MICHAEL LINIHAN VICE PRESIDE 7.00 X X 0 0 0 FRANK KLINE DIRECTOR 7.00 X 0 0 0 PAUL STRASSER DIRECTOR 7.00 X 0 0 0 MICHAEL RODRIGUEZ GENERAL MANA 40.00 X 170512 0 0 KENYON KYLE GOLF COURSE 45.00 X 161844 0 0 WILLLIAM STEELE GOLF PRO 50.00 X 144972 0 0 ALBERT ROSA EXECUTIVE CH 40.00 X 106980 0 0 584308 4 false true false TROON GOLF 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 PERSONNEL 3056736 TINCHER CONCRETE CONSTRUCTION 16900 GATOR RD FORT MYERS FL 33912 RENOVATIONS 359263 MVP WORKFORCE PO BOX 6690 CAROL STREAM IL 60197 LABOR 348864 KEMBLE INTERIORS INC 294 HIBISCUS AVE PALM BEACH FL 33480 RENOVATIONS 280404 TROON GOLF 15044 N SCOTTSDALE RD SUITE 300 SCOTTSDALE AZ 85254 MANAGEMENT 150000 8 MEMBERSHIP DUES 3602441 3602441 GREENS AND CART FEES 581826 581826 GREENS FEE AND CARTS-PUBLIC 713910 58344 58344 LOCKER RENTALS 20940 20940 4263551 93 93 2480 2480 2480 2480 1137122 522710 614412 586301 28111 OTHER REVENUE 6550 6550 6550 4887086 4798058 86548 2480 X 3142351 46493 81203 1281166 148581 OPERATING GOLF MAINTENANC 702055 OPERATING GENERAL & ADMIN 429847 OPERATING CLUBHOUSE 218802 OPERATING FOOD & BEVERAGE 175156 228330 6453984 0 0 0 1012981 3808781 1166280 1045433 115658 121933 140207 103547 29920885 12391062 17732522 17529823 37313 22020 20204961 22631537 476626 285747 3576001 3612005 3218800 1069248 403358 5121875 7519910 X 15083086 15111627 15083086 15111627 20204961 22631537 -1566898 1595439 X false true X true false 4210556 4210556 12013229 5066588 6946641 4528811 2515054 2013757 9168289 4809420 4358869 17529823 INTEREST RATE SWAP AGREEMENT 180746 MEMEBERSHIP DEPOSITS 158183 CURENT CAPIAL LEASE OBLIGATIONS 36662 CAPTIAL LEASE OBLIGATIONS 27767 CURRENT LONG TERM DEBT 403358 X 5409796 522710 522710 4887086 4887086 6812198 522710 522710 6289488 164496 164496 6453984 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. INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS WILL BE RECOGNIZED IN INCOME TAX EXPENSE, IF REQUIRED. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 522,710 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 522,710 SCHEDULE D, PAGE 4, PART XII, LINE 4B PRIOR PERIOD BOOK ADJUSTMENT TAKEN AS AN EXPENSE FOR TAX 164,496 REDUCTION OF EQUITY FOR BOOK PURPOSES 0 X X X false false false MICHAEL RODRIGUEZ GENERAL MANAGER 1 170512 170512 KENYON KYLE GOLF COURSE SUPER 137686 20000 4158 161844 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 VIII 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. RESIDENT MEMBERSHIPS RECEIVE TWO VOTES PER MEMBERSHIP AND NON-RESIDENT MEMBERSHIPS RECEIVE ONE VOTE 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 AND TRESURER PRIOR TO FILING THE 990. ONCE REVIEWED,THE TRESURER 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 3,142,351 0 0 FORM 990, PART XI, LINE 9 MEMBERSHIP INITIATION FEES 842,919 CAPITAL IMPROVEMENT ASSESSMENTS 522,563 CLUBHOUSE RENOVATION ASSESSMENTS 689,050 REDEMPTION OF RENO ASSESSMENTS -90,387 REDEMPTION OF EQUITY -368,706 TOTAL 1,595,439