BETA

BAKERSFIELD COUNTRY CLUB: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
BAKERSFIELD COUNTRY CLUB (EIN 95-1615940)
Tax period
2014-04-01 to 2015-03-31
Filed
2015-11-25
IRS object ID
201513299349300411
Schema version
2014v5.0
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

FieldValueIRS element (for citing)
Return2015-11-25T11:56:03-06:00ReturnTs
Tax Period End2015-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN952972229PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DANIELLS PHILLIPS VAUGHAN & BOCKBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 NEW STINE ROADAddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93309ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN951615940EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAKERSFIELD COUNTRY CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBAKEBusinessNameControlTxt
Phone6618714000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 6007AddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93386ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEVIN SMALLPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6618714000PhoneNum
Signature2015-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonNANCY C BELTON CPAPreparerPersonNm
PTINP01234207PTIN
Phone6618347411PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEVIN SMALLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 6007AddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93386ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,406,476GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1948FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionBAKERSFIELD COUNTRY CLUB IS THE AREA'S MOST EXCLUSIVE GOLF CLUB OFFERING A LIMITED NUMBER OF FULL EQUITY MEMBERSHIPS AND NON-EQUITY TENNIS AND SOCIAL MEMBERSHIPS. IT HAS A FRIENDLY TRADITION THAT STARTED WITH ITS FOUNDING MEMBERS. THESE WERE FAMILIES WITH GREAT PRIDE AND VALUES BORN OUT OF THE FARMLANDS AND OIL FIELDS SURROUNDING BAKERSFIELD. THESE SAME VALUES AND FRIENDLINESS HAVE SURVIVED INTO SECOND AND THIRD GENERATION MEMBERSHIPS SINCE THE INCEPTION OF BAKERSFIELD COUNTRY CLUB. THERE ARE MANY GOLF, TENNIS, AND SOCIAL EVENTS THAT KEEP THE CALENDAR BUSY YEAR ROUND. CREATED FOR GOLFERS AND THOSE SERIOUS ABOUT EXCELLENCE, BAKERSFIELD COUNTRY CLUB REPRESENTS AN APPROACH TO THE SPORT DEEPLY ROOTED IN THE CLASSIC TRADITIONS OF GOLF. HIGH STANDARDS AND IMPRESSIVE LANDSCAPING BRING FORTH THE BEST OF THE GAME - PATIENCE, CONSISTENCY, DISCIPLINE, AND A GENEROSITY OF SPIRIT - LASTING VALUES THAT MAKE GOLF THE IRRESISTIBLE SPORT IT IS.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee94TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$530,808TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$44,990PYContributionsGrantsAmt
CY Contributions Grants$302,770CYContributionsGrantsAmt
PY Program Service Revenue$3,037,881PYProgramServiceRevenueAmt
CY Program Service Revenue$3,154,646CYProgramServiceRevenueAmt
PY Investment Income$25PYInvestmentIncomeAmt
CY Investment Income$89,713CYInvestmentIncomeAmt
PY Other Revenue$858,404PYOtherRevenueAmt
CY Other Revenue$1,208,061CYOtherRevenueAmt
PY Total Revenue$3,941,300PYTotalRevenueAmt
CY Total Revenue$4,755,190CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,203,027PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,237,748CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,023,327PYOtherExpensesAmt
CY Other Expenses$2,018,729CYOtherExpensesAmt
PY Total Expenses$4,226,354PYTotalExpensesAmt
CY Total Expenses$4,256,477CYTotalExpensesAmt
PY Revenues Less Expenses-$285,054PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$498,713CYRevenuesLessExpensesAmt
Total Assets BOY$7,248,669TotalAssetsBOYAmt
Total Assets EOY$11,177,022TotalAssetsEOYAmt
Total Liabilities BOY$3,312,899TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,742,539TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,935,770NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,434,483NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMEMBERSHIP - COUNTRY CLUB.BAKERSFIELD COUNTRY CLUB IS A PRIVATE FAMILY CLUB, PROVIDING SOCIAL AND RECREATIONAL ACTIVITIES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. THE CLUB IS COMMITTED TO MAINTAIN ITS REPUTATION FOR EXCELLENCE AND TRADITION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$3,440,358ExpenseAmt
DescTHE ORGANIZATION IS A COUNTRY CLUB PROVIDING GOLF, TENNIS, DINING AND CLUBHOUSE FACILITIES TO OVER 347 MEMBERS.Desc
Total Program Service Expenses$3,440,358TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan OutstandingYes (1)LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee94EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$266,220InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$718,880GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BAKERSFIELD COUNTRY CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6618714000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 6007AddressLine1Txt
CityBAKERSFIELDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93386ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
KEVIN SMALL
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
MIKE CLARK
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
CHUCK SIMMONS
SECRETARY/GREENS CHAIRMAN0.50Yes (X)Yes (X)$0$0$0
MARY TRICHELL
TREASURER/FINANCE CHAIR0.50Yes (X)Yes (X)$0$0$0
MAJID MOJIBI
AT LARGE0.50Yes (X)$0$0$0
PAUL GUERRA
MEMBERSHIP CHAIRMAN0.50Yes (X)$0$0$0
JON BUCK
WATER CHAIRMAN0.50Yes (X)$0$0$0
YUKO ISHIMORI
WOMEN'S ORG. PRES.0.50Yes (X)$0$0$0
MARK ARNOLD
HOUSE CHAIRMAN0.50Yes (X)$0$0$0
STEPHEN RYAN
GOLF CHAIRMAN0.50Yes (X)$0$0$0
ERIC KUHN
CLUBHOUSE MANAGER40.00Yes (X)$86,535$0$0
STEVEN SCARBROUGH
GOLF COURSE SUPERINTENDENT40.00$110,302$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$196,837TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$302,770AllOtherContributionsAmt
Total Contributions$302,770TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES713910$2,654,023$2,654,023
GOLF AND TENNIS713910$500,623$325,353$175,270
FieldValueIRS element (for citing)
Total Program Service Revenue$3,154,646TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$74TotalRevenueColumnAmt
Unrelated Business Revenue$74UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$101,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$11,861OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$89,639OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$89,639TotalRevenueColumnAmt
Related Or Exempt Func Income$89,639RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,847,486GrossSalesOfInventoryAmt
Cost Of Goods Sold$639,425CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,208,061TotalRevenueColumnAmt
Related Or Exempt Func Income$852,597RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$355,464UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,755,190TotalRevenueColumnAmt
Related Or Exempt Func Income$3,921,612RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$530,808UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$92,521TotalAmt
Management And General$92,521ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,145,227TotalAmt
Program Services$1,865,101ProgramServicesAmt
Management And General$280,126ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$493TotalAmt
Management And General$493ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$23,545TotalAmt
Management And General$23,545ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,093TotalAmt
Management And General$1,093ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,307TotalAmt
Management And General$9,307ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$33,328TotalAmt
Management And General$33,328ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$92,573TotalAmt
Management And General$92,573ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$461,827TotalAmt
Program Services$461,827ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$74,609TotalAmt
Management And General$74,609ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
COURSE MAINTENANCE$264,265$264,265
WATER$240,833$240,833
UTILITIES$206,046$177,698$28,348
REPAIRS/MAINTENANCE$148,626$148,626

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$462,184TotalAmt
Program Services$282,008ProgramServicesAmt
Management And General$180,176ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,256,477TotalAmt
Program Services$3,440,358ProgramServicesAmt
Management And General$816,119ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$100,565BOYAmt
EOY$138,280EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$38,700BOYAmt
EOY$84,443EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$226,019BOYAmt
EOY$231,556EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$38,307BOYAmt
EOY$52,914EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$44,651BOYAmt
EOY$48,058EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$18,704,027LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,158,572LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$6,732,910BOYAmt
EOY$10,545,455EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$25,666BOYAmt
EOY$22,941EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$41,851BOYAmt
EOY$53,375EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,248,669BOYAmt
EOY$11,177,022EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$431,568BOYAmt
EOY$475,400EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$511,679BOYAmt
EOY$3,896,383EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,204,805BOYAmt
EOY$2,155,968EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$164,847BOYAmt
EOY$214,788EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,312,899BOYAmt
EOY$6,742,539EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,933,270BOYAmt
EOY$4,431,983EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,500BOYAmt
EOY$2,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,935,770BOYAmt
EOY$4,434,483EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,248,669BOYAmt
EOY$11,177,022EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$498,713ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$212,868OtherCostOrOtherBasisAmt
Book Value$212,868BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,802,731OtherCostOrOtherBasisAmt
Depreciation$3,235,716DepreciationAmt
Book Value$2,567,015BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,553,268OtherCostOrOtherBasisAmt
Depreciation$912,963DepreciationAmt
Book Value$640,305BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,238,779OtherCostOrOtherBasisAmt
Depreciation$4,009,893DepreciationAmt
Book Value$3,228,886BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,896,381OtherCostOrOtherBasisAmt
Book Value$3,896,381BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$10,545,455TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
TOURNAMENT AND OTHER DEPOSITS$12,388
DEFERRED IRRIGATION PROJECT DUES$202,400
FieldValueIRS element (for citing)
Total Liability$214,788TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,127,344TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$5,127,344RevenueSubtotalAmt
Other Revenues Not Included-$372,154OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$372,154RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,755,190TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,430,090TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$728,013OtherExpensesIncludedAmt
Expenses Not Reported$728,013ExpensesNotReportedAmt
Expenses Subtotal$3,702,077ExpensesSubtotalAmt
Other Expenses Not Included$554,400OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$554,400ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,256,477TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE CLUB HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THE GUIDANCE THE CLUB MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:MEMBER LOCKER COSTS -88,588. COST OF GOODS SOLD -639,425. PROJECT DUES 266,220. GAIN ON DISPOSITION OF ASSET 89,639.
PART XII, LINE 2D - OTHER ADJUSTMENTS:MEMBER LOCKER COSTS 88,588. COST OF GOODS SOLD 639,425.
PART XII, LINE 4B - OTHER ADJUSTMENTS:DEPRECIATION EXPENSE 461,827. INTEREST EXPENSE 92,573.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonKEVIN SMALLPersonNm
Relationship With OrgPRESIDENTRelationshipWithOrgTxt
Loan PurposeFACILITIES REMODELLoanPurposeTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$511,679OriginalPrincipalAmt
Balance Due$3,896,383BalanceDueAmt
Default0DefaultInd
Board Or Committee ApprovalYes (1)BoardOrCommitteeApprovalInd
Written AgreementYes (1)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$3,896,383TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THERE ARE CURRENTLY 183 EQUITY MEMBERS OF THE COUNTRY CLUB.
FORM 990, PART VI, SECTION A, LINE 7ATHE MEMBERS VOTE TO ELECT THE GOVERNING BOARD.
FORM 990, PART VI, SECTION A, LINE 7BMEMBERSHIP VOTES ON ISSUES REGARDING OVERALL GOVERNANCE OF THE CLUB AS WELL AS SPECIFIC ISSUES. ANY CAPITAL EXPENDITURE OR PROPOSED FINANCING PLANS EXCEEDING $500,000 REQUIRE APPROVAL BY A VOTE OF THE MEMBERS OF A REGULAR OR SPECIAL MEETING (BYLAWS SECTION 5.8).
FORM 990, PART VI, SECTION B, LINE 11THE PRESIDENT OR TREASURER REVIEWS AND SIGNS THE RETURN. THE RETURN IS AVAILABLE TO BOARD MEMBERS FOR REVIEW. CURRENTLY THE COMPLETE GOVERNING BODY DOES NOT REVIEW THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CANY CONFLICT OF INTEREST WHICH IS MATERIAL COMES BEFORE THE BOARD AND RECEIVES ATTENTION AND IS DISCLOSED IN THE FINANCIAL STATEMENTS. MATERIALITY IS APPROXIMATELY $5,000.
FORM 990, PART VI, SECTION B, LINE 15BTHE PROCESS FOR DETERMINING COMPENSATION OF THE MANAGEMENT TEAM. THE EXECUTIVE BOARD REVIEWS THE SALARY SURVEY PREPARED BY THE CLUB MANAGERS ASSOCIATION OF AMERICA TO DETERMINE THE MANAGEMENT TEAM'S COMPENSATION. THIS SURVEY DETAILS ALL COUNTRY CLUB POSITIONS ON A NATIONAL, THEN REGIONAL, AND POSITION LEVEL.
FORM 990, PART VI, SECTION C, LINE 19ANY DOCUMENTS REQUIRED TO BE AVAILABLE FOR PUBLIC VIEWING ARE MADE AVAILABLE THROUGH WRITTEN REQUEST TO THE BOARD.
FORM 990, PART IX, LINE 24ESUPPLIES: PROGRAM SERVICE EXPENSES 135,232. MANAGEMENT AND GENERAL EXPENSES 8,534. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 143,766. LAUNDRY & UNIFORMS: PROGRAM SERVICE EXPENSES 69,079. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,079. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 63,423. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 63,423. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 13,600. MANAGEMENT AND GENERAL EXPENSES 16,694. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,294. MEMBER ENT.: PROGRAM SERVICE EXPENSES 29,564. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,564. TELEPHONE: PROGRAM SERVICE EXPENSES 7,089. MANAGEMENT AND GENERAL EXPENSES 18,299. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,388. DECORATIONS: PROGRAM SERVICE EXPENSES 23,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,998. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,931. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,931. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 17,453. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,453. LICENSES AND PERMITS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,837. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,837. EQUIPMENT RENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,653. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,653. SECURITY: PROGRAM SERVICE EXPENSES 318. MANAGEMENT AND GENERAL EXPENSES 6,127. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,445. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,304. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,304. AUTO EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,949. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,949. WOMEN'S CLUB: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,850. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,850. DIRECTOR'S EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,296. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,296. TRAINING: PROGRAM SERVICE EXPENSES 1,984. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,984. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 1,144. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,144. MANAGER'S EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 826. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 826.
FORM 990, PART XII, LINE 1:SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION FOR THE YEAR ENDING MARCH 31, 2015 BAKERSFIELD COUNTRY CLUB (EIN: 95-1615940) IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REF. SEC. 1.263(A)-1(F).

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