ST IVES COUNTRY CLUB INCORPORATED: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ST IVES COUNTRY CLUB INCORPORATED (EIN 58-1747071)
- Tax period
- 2024-04-01 to 2025-03-31
- Filed
- 2026-02-17
- IRS object ID
- 202620489349300342
- 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 | 2026-02-17T12:02:57-06:00 | ReturnTs |
| Tax Period End | 2025-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITH & HOWARD ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 271 17TH STREET NW SUITE 2100 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30363 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581747071 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | St Ives Country Club Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % JOHN BRESCIA | InCareOfNm |
| Business Name Control | STIV | BusinessNameControlTxt |
| Phone | 7706231239 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ST IVES COUNTRY CLUB DRIVE | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS NOWAK | PersonNm |
| Person Title | GM/SECRETARY | PersonTitleTxt |
| Phone | 7706231239 | PhoneNum |
| Signature | 2026-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SABRE J LINAHAN | PreparerPersonNm |
| PTIN | P01372980 | PTIN |
| Phone | 4048746244 | PhoneNum |
| Preparation | 2026-02-15 | PreparationDt |
| 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 | ROBERT CLARK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ST IVES COUNTRY CLUB DRIV | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,612,620 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.STIVESCOUNTRYCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1987 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO DELIVER THE HIGHEST QUALITY ATHLETIC, RECREATIONAL, AND SOCIAL EXPERIENCES AVAILABLE TO OUR MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 193 | TotalEmployeeCnt |
| Total Volunteers | 73 | TotalVolunteersCnt |
| Total Gross UBI | $1,306,161 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $146,453 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,731,499 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,992,920 | CYProgramServiceRevenueAmt |
| PY Investment Income | $62,924 | PYInvestmentIncomeAmt |
| CY Investment Income | $158,771 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,433,413 | PYOtherRevenueAmt |
| CY Other Revenue | $3,185,645 | CYOtherRevenueAmt |
| PY Total Revenue | $13,227,836 | PYTotalRevenueAmt |
| CY Total Revenue | $11,337,336 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,937,048 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,464,165 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,441,644 | PYOtherExpensesAmt |
| CY Other Expenses | $4,989,442 | CYOtherExpensesAmt |
| PY Total Expenses | $9,378,692 | PYTotalExpensesAmt |
| CY Total Expenses | $10,453,607 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,849,144 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $883,729 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,498,216 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,011,358 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,696,657 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,337,730 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,801,559 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $14,673,628 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO DELIVER THE HIGHEST QUALITY ATHLETIC, RECREATIONAL, AND SOCIAL EXPERIENCES AVAILABLE TO OUR MEMBERS. TO DELIVER A DIVERSE, ENJOYABLE AND CHALLENGING RANGE OF ACTIVITIES FOR ALL MEMBERS. TO OPERATE THE MOST SUCCESSFUL AND HIGHLY REGARDED MEMBER-OWNED CLUB IN METRO ATLANTA. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | FULL SERVICE GOLF AND COUNTRY CLUB: GOLF, TENNIS, SWIMMING, AND DINING FACILITIES. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 193 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $2,141,165 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $1,440,842 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN BRESCIA | PersonNm |
| Phone | 7706231239 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ST IVES COUNTRY CLUB DRIVE | AddressLine1Txt |
| City | DULUTH | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30097 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Patrick O'Keefe | ||||||||
| GM/Secretary - THRU SEP '24 | 40.0 | 0.0 | Yes (X) | $239,274 | $0 | $22,840 | ||
| Tim Busek | ||||||||
| Director of Agronomy | 40.0 | 0.0 | $125,332 | $0 | $21,790 | Yes (X) | ||
| Mollie Boney | ||||||||
| Director of Golf | 40.0 | 0.0 | $126,471 | $0 | $14,536 | Yes (X) | ||
| John Brescia | ||||||||
| Chief Financial Officer | 40.0 | 0.0 | Yes (X) | $128,839 | $0 | $8,890 | ||
| Melissa Furbish | ||||||||
| Director of Membership | 40.0 | 0.0 | $120,180 | $0 | $13,683 | Yes (X) | ||
| Bobby Cooper | ||||||||
| Director of Catering | 40.0 | 0.0 | $112,830 | $0 | $12,882 | Yes (X) | ||
| Dennis Cunningham | ||||||||
| President | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Amanda Frances Beaton | ||||||||
| Vice President | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| James Daunais | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Daniel P DiMaggio | ||||||||
| Treasurer | 1.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| Dennis M Goudy | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Stephen Jordan | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Ritesh Kumar Sharma | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Robert Smith | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Gene Weiland | ||||||||
| Director | 1.0 | 0.0 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $852,926 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $94,621 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| City Wide Facility Solutions | |||||
| 1290 Kennestone Circle | MARIETTA | GA | 30066 | HOUSEKEEPING SERVICE | $142,121 |
| Aquatic Management Specialists Inc | |||||
| 784 Brogdon Road Ste J | SUWANEE | GA | 30024 | LIFEGUARD SERVICES | $106,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $4,101,961 | $4,101,961 | |
| GOLF REVENUE | 713910 | $1,589,660 | $1,090,301 | $499,359 |
| CAPITAL ASSESSMENTS | 713910 | $1,437,198 | $1,437,198 | |
| INITIATION FEES | 713910 | $703,967 | $703,967 | |
| LOCKER, POOL & TENNIS FEES | 713910 | $160,134 | $151,608 | $8,526 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,992,920 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $158,771 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $158,771 | UnrelatedBusinessRevenueAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,165,749 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,275,284 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,890,465 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,250,960 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $639,505 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| LATE PENALTIES | $40,867 | $40,867 |
| REINSTATEMENT FEE | $18,521 | $18,521 |
| MISCELLANEOUS INCOME | $235,792 | $235,792 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $295,180 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,337,336 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,031,175 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,306,161 | UnrelatedBusinessRevenueAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,369 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,218,828 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $564,207 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,761 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,049 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,000 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,135 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,122 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,977 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $690,456 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,482 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,442 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,365,448 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $181,940 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF COURSE SUPPLIES | $619,762 |
| MEMBER RELATIONS & PR | $313,510 |
| REPAIRS & MAINTENANCE | $312,957 |
| PROGRAM ACTIVITY SUPPLIES | $308,896 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $643,266 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,453,607 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,769,792 | BOYAmt |
| EOY | $3,887,800 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,008,876 | BOYAmt |
| EOY | $684,149 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,624 | BOYAmt |
| EOY | $487,171 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,875 | BOYAmt |
| EOY | $164,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,817,432 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $22,182,415 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,188,830 | BOYAmt |
| EOY | $12,635,017 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $973,738 | BOYAmt |
| EOY | $246,302 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,481 | BOYAmt |
| EOY | $906,511 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,498,216 | BOYAmt |
| EOY | $19,011,358 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800,273 | BOYAmt |
| EOY | $968,308 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $660,069 | BOYAmt |
| EOY | $554,659 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,769,014 | BOYAmt |
| EOY | $1,467,890 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,480 | BOYAmt |
| EOY | $906,532 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $477,821 | BOYAmt |
| EOY | $440,341 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,696,657 | BOYAmt |
| EOY | $4,337,730 | 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 | $13,801,559 | BOYAmt |
| EOY | $14,673,628 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,801,559 | BOYAmt |
| EOY | $14,673,628 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,498,216 | BOYAmt |
| EOY | $19,011,358 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $883,729 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$11,660 | NetUnrlzdGainsLossesInvstAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $0 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $1,793,652 | OtherCostOrOtherBasisAmt |
| Book Value | $1,793,652 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,141,871 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,016,881 | DepreciationAmt |
| Book Value | $4,124,990 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,132,930 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,576,982 | DepreciationAmt |
| Book Value | $4,555,948 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,017,058 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,588,552 | DepreciationAmt |
| Book Value | $1,428,506 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $731,921 | OtherCostOrOtherBasisAmt |
| Book Value | $731,921 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $12,635,017 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| SECURITY DEPOSITS | $139,642 |
| REFUNDABLE CAPITAL ASSESSMENTS | $300,699 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $440,341 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,600,960 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$11,660 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,275,284 | OtherRevenueAmt |
| Revenue Not Reported | $1,263,624 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,337,336 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $11,337,336 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,728,891 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,275,284 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,275,284 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,453,607 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $10,453,607 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | The Club is recognized as an organization exempt from income taxes under Section 501(c)(7) of the IRC. Only unrelated business income, as defined by Section 512(a)(1) of the IRC is subject to income taxes. There was an insignificant amount of unrelated business taxable income and investment taxable income for the year ended March 31, 2024. Income tax paid during 2025 was $56,258. The Club annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Club takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. The Club believes it is no longer subject to tax examinations for years ending before March 31, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $1,275,284 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD $1,275,284 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Patrick O'Keefe | PersonNm |
| Title | GM/Secretary - THRU SEP '24 | TitleTxt |
| Base Compensation Filing Org | $164,274 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $15,000 | BonusFilingOrganizationAmount |
| Other Compensation Filing Org | $60,000 | OtherCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $2,694 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $20,174 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $262,142 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6: | ST IVES COUNTRY CLUB IS A PRIVATE, MEMBER OWNED FACILITY. THERE ARE TWO MAJOR CLASSES OF MEMBERS, EQUITY MEMBERS AND NON-EQUITY MEMBERS. MEMBERS WHO PURCHASE A REDEEMABLE, PARTIALLY REDEEMABLE OR NON-REDEEMABLE MEMBERSHIP CERTIFICATE ARE DEEMED "EQUITY" MEMBERS. THEY ARE ENTITLED TO VOTE, HOLD OFFICE, SERVE ON CLUB COMMITTEES AND SHARE IN LIQUIDATION PROCEEDS. MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, OR SHARE IN LIQUIDATION PROCEEDS AND WHO HAVE NOT PURCHASED A REDEEMABLE OR PARTIALLY REDEEMABLE MEMBERSHIP CERTIFICATE ARE DEEMED "NON-EQUITY" MEMBERS. NON-EQUITY MEMBERS ARE ENTITLED TO SERVE ON THE CLUB COMMITTEES, BUT SUBJECT TO LIMITATIONS. |
| FORM 990, PART VI, SECTION A, LINE 7A: | MEMBERS ELECT THE BOARD OF DIRECTORS TO A THREE (3) YEAR TERM TO MAKE DECISIONS ON BEHALF OF THE ENTIRE MEMBERSHIP. SOME DECISIONS, AS OUTLINED IN THE BYLAWS REQUIRE A VOTE OF THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B: | THE EQUITY MEMBERS HAVE THE RIGHT TO RATIFY SIGNIFICANT DECISIONS MADE BY THE BOARD MEMBERS. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF GOING INTO DEBT OF MORE THAN A SPECIFIED AMOUNT AND APPROVAL OF RAISING DUES MORE THAN 10% IN A GIVEN YEAR. |
| FORM 990, PART VI, SECTION B, LINE 11B: | AFTER THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM, THE FORM IS FIRST REVIEWED BY THE CLUB CONTROLLER FOR ACCURACY. THE FORM IS THEN PRESENTED TO THE BOARD AND REVIEWED BY THE EXECUTIVE COMMITTEE (PRESIDENT, VICE PRESIDENT, TREASURER, AND COO) AND THEN SIGNED BY THE PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 12C: | ON AN ANNUAL BASIS, EACH MEMBER OF THE LEADERSHIP TEAM AND ANY CANDIDATE FOR ELECTION TO THE BOARD OF DIRECTORS SHALL BE REQUIRED TO COMPLETE A LEADERSHIP TEAM DISCLOSURE STATEMENT. IN CONNECTION THEREWITH, IF THERE IS ANY QUESTION IN THE MEMBER OF THE LEADERSHIP TEAM'S MIND ABOUT WHETHER OR NOT TO DISCLOSE HIS OR HER INTEREST IN A TRANSACTION OR ARRANGEMENT, THE MEMBER OF THE LEADERSHIP TEAM SHOULD DISCLOSE THE INTEREST. THE ANNUAL STATEMENT WILL AFFIRM THAT EACH MEMBER OF THE LEADERSHIP TEAM HAS RECEIVED A COPY OF THE CONFLICT-OF-INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THAT THE CLUB IS A TAX EXEMPT ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. |
| FORM 990, PART VI, SECTION B, LINE 15: | THE COO, BOARD OF DIRECTORS, AND/OR HIRING COMMITTEE CAN DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR, TOP MANAGEMENT OFFICIAL, OTHER OFFICERS AND KEY EMPLOYEES. COMPENSATION COMPARISONS ARE CONDUCTED VIA CLUB COMPARISON AGENCIES. THE COO IS RESPONSIBLE FOR APPROVING THIS. |
| FORM 990, PART VI, SECTIONC, LINE 19: | COPY AVAILABLE UPON REQUEST IN PERSON OR BY MAIL. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS OF SELECTING THE AUDIT PROCEDURE DID NOT CHANGE FROM THE PREVIOUS YEAR. |
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