RIOMAR COUNTRY CLUB: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- RIOMAR COUNTRY CLUB (EIN 59-0422995)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-10-28
- IRS object ID
- 201403019349300720
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-10-28T14:36:47-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383635706 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REHMANN ROBSON LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5070 NORTH HIGHWAY A1A SUITE 250 | AddressLine1 |
| City | VERO BEACH | City |
| State | FL | State |
| ZIP Code | 32963 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590422995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIOMAR COUNTRY CLUB | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIOM | BusinessNameControlTxt |
| Phone | 7722316426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DRIVE | AddressLine1 |
| City | VERO BEACH | City |
| State | FL | State |
| ZIP Code | 32963 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RANDOLPH B OLD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7722316426 | PhoneNum |
| Signature | 2014-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEBORAH A CRUM CPA | PreparerPersonNm |
| PTIN | P00282890 | PTIN |
| Phone | 7722348484 | PhoneNum |
| Preparation | 2014-10-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARC BADERTSCHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DRIVE | AddressLine1 |
| City | VERO BEACH | City |
| State | FL | State |
| ZIP Code | 32963 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,751,361 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | RIOMARCOUNTRYCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1925 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | SOCIALIZING AND RECREATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 72 | TotalEmployeeCnt |
| Total Volunteers | 70 | TotalVolunteersCnt |
| Total Gross UBI | $116,841 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$4,275 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,447,420 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,548,914 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$5,748 | PYInvestmentIncomeAmt |
| CY Investment Income | -$63,431 | CYInvestmentIncomeAmt |
| PY Other Revenue | $624,730 | PYOtherRevenueAmt |
| CY Other Revenue | $655,453 | CYOtherRevenueAmt |
| PY Total Revenue | $3,066,402 | PYTotalRevenueAmt |
| CY Total Revenue | $3,140,936 | 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 | $1,797,237 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,948,144 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,678,735 | PYOtherExpensesAmt |
| CY Other Expenses | $1,742,361 | CYOtherExpensesAmt |
| PY Total Expenses | $3,475,972 | PYTotalExpensesAmt |
| CY Total Expenses | $3,690,505 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$409,570 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$549,569 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,641,301 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,902,431 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $228,988 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $322,743 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,412,313 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,579,688 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SOCIALIZING AND RECREATION | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE CLUB HAS ONE 18-HOLE GOLF COURSE. THERE WERE APPROXIMATELY 15,398 ROUNDS OF GOLF, OF WHICH 1,011 WERE NON-MEMBER RELATED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB ALSO OPERATES AND MAINTAINS A CLUBHOUSE FOR MEMBERS. FOOD AND BEVERAGE SALES FOR THE YEAR TOTALED $955,642 OF WHICH $116,320 WAS NON-MEMBER RELATED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB OPERATES AND MAITAIN A PRO SHOP. TOTAL SALES FOR THE YEAR TOTALED $218,300 OF WHICH $70,356 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 72 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | $130,000 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $232,127 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| 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 | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | 0 | 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 | MARC BADERTSCHER - GENERAL MANAGER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7722316426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2100 CLUB DRIVE | AddressLine1 |
| City | VERO BEACH | City |
| State | FL | State |
| ZIP Code | 32963 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JUDY C LAFAGE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN N FIX | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN ATCHISON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RANDOLPH OLD | |||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JAMES W MCCONNELL | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| THOMASS SLAUGHTER | |||||||
| VICE PRES/TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| GEORGE COLLINS | |||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANTHONY BUFORD JR | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| GEORGE CHANDLER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN BRESLIN | |||||||
| GENERAL MANAGER | 40.00 | $125,996 | $0 | $5,153 | Yes (X) | ||
| JAMES CALLAGHAN | |||||||
| SUPERINTENDENT | 40.00 | $124,363 | $0 | $11,643 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $250,359 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,796 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DUES | 713910 | $1,823,774 | $1,823,774 |
| INITIATION FEES | 713910 | $130,000 | $130,000 |
| MEMBER CARTS | 713910 | $129,339 | $129,339 |
| CART USE - PRIVATE | 713910 | $93,353 | $93,353 |
| SUMMER PRIVILEGES | 713910 | $84,481 | $84,481 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $287,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $242,516 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $45,451 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,548,914 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $998 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $998 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $150 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $64,579 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$64,429 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$64,429 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$64,429 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,173,943 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $545,846 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $628,097 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $557,705 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $70,392 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBER SERVICES | 713910 | $15,640 | $15,640 |
| WOMEN'S ASSOCIATION | 713910 | $7,410 | $7,410 |
| MISCELLANEOUS INCOME | 713910 | $4,107 | $4,107 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $27,356 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,140,936 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,024,095 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $116,841 | 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 | $1,570,397 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,387 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,947 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,413 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,317 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,809 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,530 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $502,270 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,228 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COURSE MAINTENANCE | $159,704 |
| UTILITIES | $147,829 |
| TAXES - PROPERTY | $124,390 |
| FERTILIZER & CHEMICALS | $123,383 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,901 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,690,505 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,087 | BOYAmt |
| EOY | $171,895 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,567 | BOYAmt |
| EOY | $300,234 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,345 | BOYAmt |
| EOY | $130,690 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,667 | BOYAmt |
| EOY | $149,570 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,146 | BOYAmt |
| EOY | $49,923 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,353,524 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,221,748 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,532,540 | BOYAmt |
| EOY | $6,131,776 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,737 | BOYAmt |
| EOY | $202,947 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,212 | BOYAmt |
| EOY | $765,396 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,641,301 | BOYAmt |
| EOY | $7,902,431 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,797 | BOYAmt |
| EOY | $134,842 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $178,191 | BOYAmt |
| EOY | $187,901 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $228,988 | BOYAmt |
| EOY | $322,743 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,399,767 | BOYAmt |
| EOY | $7,564,643 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,546 | BOYAmt |
| EOY | $15,045 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,412,313 | BOYAmt |
| EOY | $7,579,688 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,641,301 | BOYAmt |
| EOY | $7,902,431 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$549,569 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,744 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $714,200 | 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,546 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,499 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $15,045 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,956 | BeginningYearBalanceAmt |
| Contributions | $245 | ContributionsAmt |
| Investment Earnings Or Losses | $1,345 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $12,546 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,544 | BeginningYearBalanceAmt |
| Contributions | $245 | ContributionsAmt |
| Investment Earnings Or Losses | $167 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $10,956 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,541 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,003 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $10,544 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,065 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,476 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $9,541 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,994,388 | OtherCostOrOtherBasisAmt |
| Book Value | $2,994,388 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,888,517 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,170,802 | DepreciationAmt |
| Book Value | $2,717,715 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,470,619 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,050,946 | DepreciationAmt |
| Book Value | $419,673 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,131,776 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | 2012 CAPITAL PROJECTS | Desc |
| Book Value | $765,396 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $765,396 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION PLAN LIABILITY | Desc |
| Amt | $187,901 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $187,901 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,683,052 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $542,116 | OtherRevenueAmt |
| Revenue Not Reported | $542,116 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,140,936 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,140,936 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,229,878 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $539,373 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $539,373 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,690,505 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,690,505 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE ENDOWMENT FUND WAS CREATED TO ALLOW MEMBERS, FORMER MEMBERS, AND FRIENDS TO MAKE CONTRIBUTIONS THAT WILL BE USED FOR CAPITAL EXPENDITURES THAT WILL IMPROVE AND BEAUTIFY THE PROPERTIES OF THE CLUB. |
| PART X, LINE 2: | THE CLUB IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM SIMILAR STATE AND LOCAL TAXES. ALTHOUGH THE CLUB WAS GRANTED INCOME TAX EXEMPTION BY THE INTERNAL REVENUE SERVICE, SUCH EXEMPTION DOES NOT APPLY TO "UNRELATED BUSINESS TAXABLE INCOME." SUCH INCOME, PURSUANT TO THE INTERNAL REVENUE CODE AND RELATED REGULATIONS, INCLUDES INVESTMENT INCOME SUCH AS INTEREST INCOME RECEIVED FROM INVESTMENTS, NET OF EXPENSES INCURRED TO EARN THAT INCOME FROM SOURCES OTHER THAN DIRECTLY FROM THE MEMBERSHIP. FOR THE YEARS ENDED DECEMBER 31, 2013 AND DECEMBER 31, 2012, THERE WAS NO INCOME ON WHICH THE CLUB WAS LIABLE TO PAY TAXES. THE CREDIT FOR TAXES, WHICH IS INCLUDED IN ADMINISTRATIVE AND GENERAL EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2013 CONSISTS ENTIRELY OF A FUEL TAX CREDIT. THE CLUB HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE CLUB CONSIDERS WHETHER IT HAS ENGAGED IN ACTIVITIES THAT JEOPARDIZE ITS CURRENT TAX EXEMPT STATUS WITH THE INTERNAL REVENUE SERVICE. FURTHERMORE, THE CLUB DETERMINES WHETHER IT HAS ANY UNRELATED BUSINESS INCOME, WHICH MAY BE SUBJECT TO US FEDERAL AND STATE INCOME TAXES. THE CLUB ANALYZES ITS FILING POSITIONS IN THE FEDERAL AND STATE JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. THE EVALUATION WAS PERFORMED FOR 2010 - 2012, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTION AS OF DECEMBER 31, 2013. THE CLUB ALSO TREATS INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, AND REFLECTS ANY CHARGES FOR SUCH, TO THE EXTENT THEY ARISE, AS A COMPONENT OF ITS GENERAL AND ADMINISTRATIVE EXPENSES. THE CLUB IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 545,846. ENDOWMENT CHANGE 2,743. CLASSIFICATION DIFFERENCE -6,473. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 545,846. CLASSIFICATION DIFFERENCE -6,473. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE TREASURER REVIEWS THE FORM 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM REQUIRING THE REPORTING OF ANY FACTS OF CIRCUMSTANCES RELATING TO CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION AND RAISES FOR ALL EMPLOYEES ARE DISCUSSED AT A COMPENSATION COMMITTEE MEETING. THE FLORIDA PRIVATE CLUB AND BENEFITS SURVEY IS USED AS A GUIDE FOR ALL POSITIONS. A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS WHO APPROVES THE TOTAL PACKAGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | COPIES OF DOCUMENTS AND FINANCIAL STATEMENT ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | OPERATING SUPPLIES 83,145. COURSE EQPT REPAIR/MAINT 57,019. REPAIRS & MAINTENANCE 38,970. GOLF CART LEASE 32,966. FUEL & OIL 30,237. CLUB SPONSORED EXPENSE 25,262. LAUNDRY 21,267. TELEPHONE 16,936. MEMBER SERVICES EXPENSE 16,467. COURSE BEAUTIFICATION 10,797. COMMISSIONS 9,959. DUES & SUBSCRIPTIONS 9,866. WOMEN''S ASSOCIATION 7,440. PRIVATE PARTY EXPENSE 6,363. 2106 CLUB DR. MAINTENANCE 5,237. INTRA-CLUB PRIZES 5,121. HANDICAP FEE 4,794. LICENSE & FEES 4,783. GOLF EXPENSES 4,045. EMPLOYEE EXPENSE 3,886. CASUAL LABOR 2,025. SECURITY SYSTEM 1,525. TAXES - OTHER 413. MISCELLANEOUS 345. ENDOWMENT FUND FEES 245. STATE INCOME TAX EXPENSE -604. INCOME TAX EXPENSE -608. |
| FORM 990, PART XI, LINE 9: | NET INCREASE IN MEMBERSHIP 714,200. |
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