AUDUBON COUNTRY CLUB ASSOCIATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- AUDUBON COUNTRY CLUB ASSOCIATION INC (EIN 65-0102934)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-03
- IRS object ID
- 202532769349300413
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-03T11:54:25-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592840381 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILLIPS FELDMAN GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 LAUREL OAK DRIVE SUITE 303 | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 341082764 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650102934 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AUDUBON COUNTRY CLUB ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AUDU | BusinessNameControlTxt |
| Phone | 2395669800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 625 AUDUBON BOULEVARD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICK LANIGAN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2395924003 | PhoneNum |
| Signature | 2025-10-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NATHAN A PHILLIPS CPA | PreparerPersonNm |
| PTIN | P00189856 | PTIN |
| Phone | 2395661600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER LAKEFIELD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 625 AUDUBON BOULEVARD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,917,241 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AUDUBONCCOFNAPLES.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $336,871 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $316,565 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,485,888 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,163,389 | CYProgramServiceRevenueAmt |
| PY Investment Income | $274,774 | PYInvestmentIncomeAmt |
| CY Investment Income | $233,330 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,060,478 | PYOtherRevenueAmt |
| CY Other Revenue | -$1,871,030 | CYOtherRevenueAmt |
| PY Total Revenue | $9,821,140 | PYTotalRevenueAmt |
| CY Total Revenue | $6,525,689 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,899,616 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,420,284 | PYOtherExpensesAmt |
| CY Other Expenses | $5,447,516 | CYOtherExpensesAmt |
| PY Total Expenses | $10,420,284 | PYTotalExpensesAmt |
| CY Total Expenses | $8,347,132 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$599,144 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,821,443 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,093,278 | TotalAssetsBOYAmt |
| Total Assets EOY | $39,938,594 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,138,366 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,276,811 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,954,912 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $27,661,783 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | A PRIVATE CLUB PROVIDING RECREATIONAL FACILITIES TO ITS MEMBERS (GOLF COURSE, PRO SHOP, TENNIS, FITNESS, POOL, AND PICKLEBALL) | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 12/31/24 WAS APPROXIMATELY 30,343, OF WHICH APPROXIMATELY 6,483 ROUNDS WERE NON-MEMBER RELATED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS $1,893,560 OF WHICH $245,553 WAS NON-MEMBER RELATED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $482,315 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2395669800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 625 AUDUBON BOULEVARD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JENNIFER LAKEFIELD | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| QUINN JAMES | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM MINNOCK | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICK LANIGAN | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LUANN RICKERT | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| GLENN VICIAN | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL LARKIN | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KENT STAHL | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| PAUL FUERST | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL RODRIGUEZ | |||||||
| GENERAL MANAGER | 40.00 | $377,589 | $0 | $21,017 | Yes (X) | ||
| STUART WISELY | |||||||
| SUPERINTENDENT | 40.00 | $253,763 | $0 | $19,984 | Yes (X) | ||
| RICHARD NIELSEN | |||||||
| CHEF | 40.00 | $197,653 | $0 | $12,413 | Yes (X) | ||
| CHRISTIE SEDDON | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $180,747 | $0 | $8,422 | Yes (X) | ||
| JUSTIN DEFONT | |||||||
| HEAD GOLF PROFESSIONAL | 40.00 | $190,090 | $0 | $18,834 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,199,842 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $80,670 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MVP WORK FORCE | |||||
| PO BOX 6690 | CAROL STREAM | IL | 60197 | LABOR | $489,704 |
| JUAN RAMIREZ LAWN & LANDSCAPING | |||||
| PO BOX 733 | IMMOKALEE | FL | 34143 | LANDSCAPING | $271,925 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $7,062,297 | $7,062,297 | |
| GREENS AND CART FEES | 713910 | $672,771 | $436,009 | $236,762 |
| TRAIL FEES | 713910 | $390,217 | $390,217 | |
| OTHER INCOME | 713910 | $19,203 | $19,203 | |
| LOCKER AND CLUB RENTALS | 713910 | $18,901 | $18,901 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,163,389 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $360,843 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $360,843 | UnrelatedBusinessRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $127,513 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$127,513 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$127,513 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$127,513 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,393,009 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,264,039 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,871,030 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$1,610,296 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$260,734 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,525,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,188,818 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $336,871 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,490,833 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,750 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $254,724 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,309 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,199 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,748 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,221 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,136 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,627,876 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,041 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INCOME TAX - CAPITAL | $123,331 |
| GC & COMMON GROUND MAIN | $1,078,327 |
| CLUBHOUSE | $406,146 |
| ADMIN & GENERAL | $370,997 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $844,494 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,347,132 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,957,181 | BOYAmt |
| EOY | $12,582,114 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,179,895 | BOYAmt |
| EOY | $1,872,374 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,437 | BOYAmt |
| EOY | $365,988 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,134 | BOYAmt |
| EOY | $267,257 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $40,670,605 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,058,140 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,224,142 | BOYAmt |
| EOY | $22,612,465 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,158,489 | BOYAmt |
| EOY | $2,238,396 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,093,278 | BOYAmt |
| EOY | $39,938,594 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,891 | BOYAmt |
| EOY | $1,214,508 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,039,026 | BOYAmt |
| EOY | $7,723,998 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,771,999 | BOYAmt |
| EOY | $3,139,572 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $410,450 | BOYAmt |
| EOY | $198,733 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,138,366 | BOYAmt |
| EOY | $12,276,811 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,954,912 | BOYAmt |
| EOY | $27,661,783 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,954,912 | BOYAmt |
| EOY | $27,661,783 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,093,278 | BOYAmt |
| EOY | $39,938,594 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,821,443 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $89,747 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $5,438,567 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,210,556 | OtherCostOrOtherBasisAmt |
| Book Value | $4,210,556 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,601,297 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,963,427 | DepreciationAmt |
| Book Value | $8,637,870 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,190,419 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,095,801 | DepreciationAmt |
| Book Value | $3,094,618 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,668,333 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,998,912 | DepreciationAmt |
| Book Value | $6,669,421 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $22,612,465 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONSTRUCTION IN PROGRESS | $1,900,607 |
| RIGHT-OF-USE ASSETS, FINANCE, NET | $27,315 |
| RIGHT-OF-USE ASSETS, OPERATING, NET | $125,388 |
| INTEREST RATE SWAP ASSET | $151,138 |
| DEPOSITS | $33,948 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,238,396 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBER DEPOSITS | $43,919 |
| FINANCE LEASE LIABILITIES - CURRENT | $29,427 |
| OPERATING LEASE LIABILITIES - CURRENT | $69,969 |
| OPERATING LEASE LIABILITIES - NON-CURRENT | $55,418 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $198,733 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,006,988 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $89,747 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,391,552 | OtherRevenueAmt |
| Revenue Not Reported | $4,481,299 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,525,689 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,525,689 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,738,684 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,391,552 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,391,552 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,347,132 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,347,132 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,264,039. LOSS ON DISPOSAL 127,513. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,264,039. LOSS ON DISPOSAL 127,513. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL RODRIGUEZ | ||||||||||||||
| GENERAL MANAGER | $287,636 | $0 | $68,250 | $0 | $21,703 | $0 | $3,594 | $0 | $17,423 | $0 | $398,606 | $0 | $0 | $0 |
| STUART WISELY | ||||||||||||||
| SUPERINTENDENT | $204,905 | $0 | $26,325 | $0 | $22,533 | $0 | $2,561 | $0 | $17,423 | $0 | $273,747 | $0 | $0 | $0 |
| RICHARD NIELSEN | ||||||||||||||
| CHEF | $152,203 | $0 | $14,950 | $0 | $30,500 | $0 | $1,305 | $0 | $11,108 | $0 | $210,066 | $0 | $0 | $0 |
| JUSTIN DEFONT | ||||||||||||||
| HEAD GOLF PROFESSIONAL | $162,848 | $0 | $21,600 | $0 | $5,642 | $0 | $1,411 | $0 | $17,423 | $0 | $208,924 | $0 | $0 | $0 |
| CHRISTIE SEDDON | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $143,828 | $0 | $13,919 | $0 | $23,000 | $0 | $1,640 | $0 | $6,782 | $0 | $189,169 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ORGANIZATION UTILIZES A MANAGEMENT COMPANY, TROON PRIVE, TO MAKE OPERATIONAL DECISIONS ON A DAY-TO-DAY BASIS. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION APPROVED A BY-LAW CHANGE TO ESTABLISH A HARD CAP OF 340 GOLF MEMBERS, CREATE A NEW SOCIAL MEMBERSHIP CATEGORY CALLED 'RESIDENT SOCIAL WAITING GOLF" ("RSWG") FOR MEMBERS WHO WANT A RESIDENT GOLF MEMBERSHIP WHEN ONE IS UNAVAILABLE, AND PROVIDE FOR REDEMPTION OF EQUITY OF REFUNDABLE RESIDENT MEMBER WHOSE MEMERSHIP IS PLACED ON REDEMPTION LIST, AFTER SALE OF MEMBERSHIP IN ANY CATEGORY WHEN THE TOTAL GOLF MEMBERSHIP NUMBER IS AT OR ABOVE CAP. FURTHER, A WAITLIST WAS ESTABLISHED FOR RSWG MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP CONSISTS OF GOLF AND SOCIAL MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERSHIP CATEGORIES ARE AUTHORIZED TO PARTICIPATE IN THE ELECTION OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | DECISIONS THAT ARE SUBJECT TO MEMBERSHIP APPROVAL INCLUDE BY-LAW CHANGES AND CAPITAL PURCHASES OVER $500,000. ALL MEMBERSHIP CATEGORIES CAN VOTE AND THEY ALL HAVE THE SAME VOTING RIGHTS. EACH MEMBERSHIP GETS 2 VOTES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 INCLUDES REVIEW BY THE CHIEF FINANCIAL OFFICER, GENERAL MANAGER, AND BOARD TREASURER PRIOR TO FILING FORM 990. ONCE REVIEWED AND APPROVED, THE TREASURER AUTHORIZES ELECTRONIC FILING OF FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | ASSOCIATES ARE EXPECTED TO DISCLOSE ANY CONFLICTS OF INTEREST THAT ARISE DURING THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS DISCUSSED BETWEEN THE GENERAL MANAGER AND THE HUMAN RESOURCES CHAIR. ONCE THEY HAVE A RECOMMENDATION ON COMPENSATION OF KEY EMPLOYEES, THEY SEND THE RECOMMENDATION TO THE BOARD AND THE BOARD ULTIMATELY APPROVES IT. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND VIA INSPECTION AT THE CLUB. FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART IX, LINE 24E | FOOD & BEVERAGE 234,788. NON-RECURRING EXPENSES 149,358. TENNIS, FITNESS & OTHER 148,820. PROPERTY TAXES 130,744. GOLF OPERATIONS 130,658. INTEREST RATE SWAP 38,743. LICENSES 11,383. |
| FORM 990, PART XI, LINE 9: | MEMBERSHIP INITIATION FEES 3,542,500. CAPITAL IMPROVEMENTS ASSESSMENTS 1,588,230. RENOVATION ASSESSMENTS - 2019 431,572. REDEMPTION OF CAPITAL IMPROVEMENT AND RENOVATION ASSESSMENTS -13,735. REDEMPTION OF REFUNDABLE EQUITY -110,000. |
Comments