2015-11-25T11:56:03-06:00 2015-03-31 952972229 DANIELLS PHILLIPS VAUGHAN & BOCK 300 NEW STINE ROAD BAKERSFIELD CA 93309 990 2014-04-01 951615940 BAKERSFIELD COUNTRY CLUB BAKE 6618714000 P O BOX 6007 BAKERSFIELD CA 93386 KEVIN SMALL PRESIDENT 6618714000 2015-11-04 1 NANCY C BELTON CPA P01234207 6618347411 2014 2016-03-07 17:11:31Z KEVIN SMALL P O BOX 6007 BAKERSFIELD CA 93386 5406476 0 X N/A X 1948 CA BAKERSFIELD 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. 10 10 94 0 530808 0 44990 302770 3037881 3154646 25 89713 858404 1208061 3941300 4755190 0 0 0 0 2203027 2237748 0 0 0 2023327 2018729 4226354 4256477 -285054 498713 7248669 11177022 3312899 6742539 3935770 4434483 X MEMBERSHIP - 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. 0 0 3440358 THE ORGANIZATION IS A COUNTRY CLUB PROVIDING GOLF, TENNIS, DINING AND CLUBHOUSE FACILITIES TO OVER 347 MEMBERS. 3440358 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 94 1 1 1 0 0 0 0 266220 718880 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 0 1 0 CA X BAKERSFIELD COUNTRY CLUB 6618714000 P O BOX 6007 BAKERSFIELD CA 93386 KEVIN SMALL PRESIDENT 0.50 X X 0 0 0 MIKE CLARK VICE PRESIDENT 0.50 X X 0 0 0 CHUCK SIMMONS SECRETARY/GREENS CHAIRMAN 0.50 X X 0 0 0 MARY TRICHELL TREASURER/FINANCE CHAIR 0.50 X X 0 0 0 MAJID MOJIBI AT LARGE 0.50 X 0 0 0 PAUL GUERRA MEMBERSHIP CHAIRMAN 0.50 X 0 0 0 JON BUCK WATER CHAIRMAN 0.50 X 0 0 0 YUKO ISHIMORI WOMEN'S ORG. PRES. 0.50 X 0 0 0 MARK ARNOLD HOUSE CHAIRMAN 0.50 X 0 0 0 STEPHEN RYAN GOLF CHAIRMAN 0.50 X 0 0 0 ERIC KUHN CLUBHOUSE MANAGER 40.00 X 86535 0 0 STEVEN SCARBROUGH GOLF COURSE SUPERINTENDENT 40.00 X 110302 0 0 196837 0 0 1 0 0 0 0 302770 302770 MEMBERSHIP DUES 713910 2654023 2654023 GOLF AND TENNIS 713910 500623 325353 175270 3154646 74 74 101500 11861 89639 89639 89639 1847486 639425 1208061 852597 355464 4755190 3921612 530808 0 X 92521 92521 2145227 1865101 280126 493 493 23545 23545 1093 1093 9307 9307 33328 33328 92573 92573 461827 461827 74609 74609 COURSE MAINTENANCE 264265 264265 WATER 240833 240833 UTILITIES 206046 177698 28348 REPAIRS/MAINTENANCE 148626 148626 462184 282008 180176 4256477 3440358 816119 0 100565 138280 38700 84443 226019 231556 38307 52914 44651 48058 18704027 8158572 6732910 10545455 25666 22941 41851 53375 7248669 11177022 431568 475400 511679 3896383 2204805 2155968 164847 214788 3312899 6742539 X 3933270 4431983 2500 2500 3935770 4434483 7248669 11177022 498713 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 212868 212868 5802731 3235716 2567015 1553268 912963 640305 7238779 4009893 3228886 3896381 3896381 10545455 TOURNAMENT AND OTHER DEPOSITS 12388 DEFERRED IRRIGATION PROJECT DUES 202400 214788 X 5127344 0 5127344 -372154 -372154 4755190 4430090 728013 728013 3702077 554400 554400 4256477 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. KEVIN SMALL PRESIDENT FACILITIES REMODEL X 511679 3896383 0 1 1 3896383 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE CURRENTLY 183 EQUITY MEMBERS OF THE COUNTRY CLUB. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS VOTE TO ELECT THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B MEMBERSHIP 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 11 THE 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 12C ANY 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 15B THE 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 19 ANY DOCUMENTS REQUIRED TO BE AVAILABLE FOR PUBLIC VIEWING ARE MADE AVAILABLE THROUGH WRITTEN REQUEST TO THE BOARD. FORM 990, PART IX, LINE 24E SUPPLIES: 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).