ESCONDIDO CLUB INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: ESCONDIDO CLUB INC (EIN 84-1663065)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-11-14
IRS object ID: 201643199349311204
Schema version: 2015v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-11-14T17:12:16-06:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6050 Southwest Blvd Suite 300	AddressLine1Txt
City	Fort Worth	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	76109	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	841663065	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Escondido Club Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% SUSAN WILLIAMS	InCareOfNm
Business Name Control	ESCO	BusinessNameControlTxt
Phone	8305962700	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8696	AddressLine1Txt
City	Horseshoe Bay	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78657	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GLENN LEE	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	8305987800	PhoneNum
Signature	2016-11-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jamie Eversole	PreparerPersonNm
PTIN	P00839244	PTIN
Phone	8177382400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GLENN LEE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8696	AddressLine1Txt
City	Horseshoe Bay	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78657	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,782,686	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	To operate a private country club in order to provide pleasure and recreation to its members.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	178	TotalEmployeeCnt
Total Gross UBI	$411,007	TotalGrossUBIAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$6,704,191	PYProgramServiceRevenueAmt
CY Program Service Revenue	$7,418,015	CYProgramServiceRevenueAmt
PY Investment Income	$22,326	PYInvestmentIncomeAmt
CY Investment Income	$39,722	CYInvestmentIncomeAmt
PY Other Revenue	$1,232,497	PYOtherRevenueAmt
CY Other Revenue	$1,215,085	CYOtherRevenueAmt
PY Total Revenue	$7,959,014	PYTotalRevenueAmt
CY Total Revenue	$8,672,822	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,514,562	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,812,954	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,758,044	PYOtherExpensesAmt
CY Other Expenses	$5,110,216	CYOtherExpensesAmt
PY Total Expenses	$9,272,606	PYTotalExpensesAmt
CY Total Expenses	$9,923,170	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,313,592	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,250,348	CYRevenuesLessExpensesAmt
Total Assets BOY	$29,793,912	TotalAssetsBOYAmt
Total Assets EOY	$29,636,561	TotalAssetsEOYAmt
Total Liabilities BOY	$4,512,543	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,605,540	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,281,369	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$24,031,021	NetAssetsOrFundBalancesEOYAmt
Mission	ESCONDIDO GOLF AND LAKE CLUB IS A PRIVATE EQUITY COUNTRY CLUB OFFERING ITS MEMBERS AND THEIR GUESTS AN EXCEPTIONAL SOCIAL AND RECREATIONAL EXPERIENCE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PRIVATE RECREATIONAL AND SOCIAL CLUB PROVIDED SOCIAL OPPORTUNITIES AND RECREATIONAL FACILITIES FOR MEMBERS OF PRIVATE SOCIAl/RECREATIONAL CLUB OF OVER 300 MEMBERS. SOME EXAMPLES INCLUDE PROVIDING FOOD AND BEVERAGE SERVICES, 18 HOLE CHAMPIONSHIP GOLF COURSE, GOLF PRACTICE FACILITIES, FITNESS PROGRAMMING, SWIMMING POOL, AND LAKE LBJ RECREATION.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	N/A	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	N/A	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	28	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	178	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Gross Receipts For Public Use	$411,007	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SUSAN WILLIAMS	PersonNm
Phone	8305987800	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8696	AddressLine1Txt
City	Horseshoe Bay	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78657	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Bob Albritton
President	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Glenn Lee
Vice President	5.0	0.0	Yes (X)	Yes (X)	$199,000	$0	$0
Sanford Green
Secretary/Treasurer	5.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
Matt Rose
Board of Directors	5.0	0.0	Yes (X)		$0	$0	$0
Kelly Cox
Board of Directors	5.0	0.0	Yes (X)		$0	$0	$0
Bill Young
CFO	40.0	0.0		Yes (X)	$131,000	$0	$0
Brandon Dixon
Director of Golf	40.0	0.0			$125,000	$0	$0	Yes (X)
Kevin Thompson
Director of Agronomy	40.0	0.0			$131,300	$0	$0	Yes (X)
Tony Castillo
Executive Chef	40.0	0.0			$60,340	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$646,640	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Ben E Keith
1805 Record Crossing	DALLAS	TX	75235	Food Services	$350,635
Pedernales Electric Coop Inc
PO Box 1	JOHNSON CITY	TX	78636	Utilities	$183,469
PNC Equipment Finance
HORSESHOE BAY	HORSESHOE BAY	TX	78657	Equipment Lease	$132,505
Ameriturf
PO Box 194	ITALY	TX	76651	golf course chemical	$162,973
Bayside Fresh Market
PO Box 8193	HORSESHOE BAY	TX	78657	Food Service	$142,054

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES & FEES	713910	$5,403,738	$5,403,738
GOLF OPERATIONS	713910	$1,267,678	$925,597	$342,081
CAPITAL ASSESSMENT	713910	$289,000	$289,000
POA INCOME	713910	$180,859	$180,859
LODGING	713910	$260,894	$260,894

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,846	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,846	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$7,418,015	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,722	TotalRevenueColumnAmt
Related Or Exempt Func Income	$39,722	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$2,324,949	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,109,864	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,215,085	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,146,159	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$68,926	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,672,822	TotalRevenueColumnAmt
Related Or Exempt Func Income	$8,261,815	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$411,007	UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$330,000	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,524,050	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$622,595	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$336,309	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$262,022	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,130	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$25,363	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$22,469	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$415,404	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,636	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$38,952	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,428,032	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$133,611	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
GOLF TOURNAMENT	$213,389
CREDIT CARD/FINANCE FEES	$103,073
EQUIPMENT RENTAL	$390,422
LANDSCAPE AND MAINTENANCE	$571,870

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,457,843	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,923,170	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$205,787	BOYAmt
EOY	$1,013,071	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$318,819	BOYAmt
EOY	$393,476	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$287,739	BOYAmt
EOY	$288,902	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,196	BOYAmt
EOY	$4,716	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$34,019,601	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,456,029	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$28,975,371	BOYAmt
EOY	$27,563,572	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$372,824	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$29,793,912	BOYAmt
EOY	$29,636,561	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$585,153	BOYAmt
EOY	$753,905	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$35,164	BOYAmt
EOY	$4,512,976	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,892,226	BOYAmt
EOY	$338,659	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,512,543	BOYAmt
EOY	$5,605,540	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$25,281,369	BOYAmt
EOY	$24,031,021	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,281,369	BOYAmt
EOY	$24,031,021	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$29,793,912	BOYAmt
EOY	$29,636,561	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,250,348	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
FS Audited Basis		FSAuditedBasisGrp
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$6,921,586	OtherCostOrOtherBasisAmt
Book Value	$6,921,586	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$17,983,136	OtherCostOrOtherBasisAmt
Depreciation	$6,456,029	DepreciationAmt
Book Value	$11,527,107	BookValueAmt

Field	Value	IRS element (for citing)
Leasehold Improvements		LeaseholdImprovementsGrp

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$9,114,879	OtherCostOrOtherBasisAmt
Book Value	$9,114,879	BookValueAmt

Field	Value	IRS element (for citing)
Other Land Buildings		OtherLandBuildingsGrp
Total Book Value Land Buildings	$27,563,572	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
CAPITAL LEASE OBLIGATIONS	$0
DEVELOPER ADVANCES	$0
INITIATION CALL LIABILITY	$338,659

Field	Value	IRS element (for citing)
Total Liability	$338,659	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$9,782,686	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,109,864	OtherRevenueAmt
Revenue Not Reported	$1,109,864	RevenueNotReportedAmt
Revenue Subtotal	$8,672,822	RevenueSubtotalAmt
Total Revenue Per Form990	$8,672,822	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,033,034	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,109,864	OtherExpensesIncludedAmt
Expenses Not Reported	$1,109,864	ExpensesNotReportedAmt
Expenses Subtotal	$9,923,170	ExpensesSubtotalAmt
Total Expenses Per Form990	$9,923,170	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part XI, Line 2d	Cost of Goods Sold $1,109,864 ----------- Total $1,109,864
Part XII, Line 2d	Cost of Goods Sold $1,109,864 ----------- Total $1,109,864
Form 990, Part IV, LINE 11f	The Club applied the provisions of the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) topic Accounting for Accounting for Uncertainty in Income Taxes for the years ended December 31, 2015 and 2014. Under ASC topic Accounting for Uncertainty in Income Taxes, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. The application of ASC topic Accounting for Uncertainty in Income Taxes has no impact on the Clubs financial statements. The Club does not believe there are any unrecognized tax benefits that should be recorded at December 31, 2015 and 2014. For the years ended December 31, 2015 and 2014, there were no interest or penalties recorded or included in the statements of activities associated with income taxes. The Club is still open to examination by taxing authorities from 2012 forward.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Glenn Lee	PersonNm
Title	Vice President	TitleTxt
Base Compensation Filing Org	$199,000	BaseCompensationFilingOrgAmt
Total Compensation Filing Org	$199,000	TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 2	ROBERT ALBRITION AND MATTHEW K ROSE - RAILROAD CONTROLS AND BNSF HAVE A VENDOR CUSTOMER CONNECTION.
Form 990, Part VI, Section A, Line 6	MEMBERS ARE THOSE PERSONS ENTITLED TO MEMBERSHIP IN ESCONDIDO CLUB, INC AS PROVIDED IN THE MEMBERSHIP PLAN.
Form 990, Part VI, Section A, Line 7A	AT THE FIRST ANNUAL MEETING THE MEMBERS ENTITLED TO VOTE SHALL ELECT THREE DIRECTORS FOR A TERM OF A TWO YEARS, AND AT EACH ANNUAL MEETING THEREAFTER, THE MEMBERS SHALL ELECT DIRECTORS TO REPLACE RETIRING DIRECTORS FOR IDENTICAL TERMS AS THE TERM OF THE RETIRING DIRECTOR.
Form 990, Part VI, Section B, Line 11	WILL FORWARD COMPLETED DRAFT COPY TO THE BOARD OF DIRECTORS OF ESCONDIDO CLUB, INC FOR THEIR REVIEW AND APPROVAL.
Form 990, Part VI, Section B, Line 12C	EACH YEAR BOARD MEMBERS ARE ASKED IF THERE ARE ANY CHANES THAT WOULD AFFECT THEIR NON-CONFLICTING STATUS AS IT RELATES TO POLICY
Form 990, Part VI, Section B, Line 15	THE PROCESS FOR DETERMINING COMPENSATION INCLUDES AN ANNUAL REVIEW BY THE BOARD OF DIRECTORS USING FINANCIAL PERFORMANCE AND GOAL ACHIEVEMENT EVALUATION AS WELL AS REVIEWING THE CLUB MANAGERS ASSOCIATION OF AMERICA, FINANCIAL COMPARATIVE STUDY OF SIMILAR PRIVATE COUNTRY CLUB TOP MANAGEMENT SALARIES.
Form 990, Part VI, Section C, LINE 19	FINANCIAL STATEMENTS OF THE ORGANIZATION ARE NOT AVAILABLE TO THE GENERAL PUBLIC. HOWEVER, FINANCIAL STATEMENTS OF THE COMPANY ARE AVAILABLE UPON REQUEST BY ANY MEMBER OF THE ORGANIZATION.
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:SUPPLIES TOTAL EXPENSES:263174
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:TAXES TOTAL EXPENSES:132617
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:545538
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:INITIATION FEE TOTAL EXPENSES:48000
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:BAD DEBT TOTAL EXPENSES:146354
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:CLUB MEMBER EVENT TOTAL EXPENSES:136685
FORM 990 PART IX LINE 24 - OTHER EXPENSES	DESCRIPTION:CASITA OWNER COMMISSION TOTAL EXPENSES:185475

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Escondido Golf Club Management LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8696	AddressLine1Txt
City	Horseshoe Bay	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	78657	ZIPCd

Field	Value	IRS element (for citing)
EIN	451268241	EIN
Primary Activities	Management	PrimaryActivitiesTxt
Legal Domicile State	TX	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	na	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Disproportionate Allocations	false	DisproportionateAllocationsInd
General Or Managing Partner	false	GeneralOrManagingPartnerInd