OAKS CLUB CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OAKS CLUB CORPORATION (EIN 59-2369514)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-07-09
- IRS object ID
- 202621909349300902
- Schema version
- 2024v5.5
- 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 | 2026-07-09T07:20:09-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1555 PALM BEACH LAKES BLVD SUITE | AddressLine1Txt |
| Address Line2 | 500 | AddressLine2Txt |
| City | WEST PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592369514 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKS CLUB CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OAKS | BusinessNameControlTxt |
| Phone | 9419662161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 MACEWEN DR | AddressLine1Txt |
| City | OSPREY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34229 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANNE LOCKIE | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9419662161 | PhoneNum |
| Signature | 2026-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER CECIL | PreparerPersonNm |
| PTIN | P01877773 | PTIN |
| Phone | 5616971785 | PhoneNum |
| Preparation | 2026-07-09 | 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 | HOLLY FARRELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 MACEWEN DR | AddressLine1Txt |
| City | OSPREY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,210,453 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://THEOAKSCLUB.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1984 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO PROVIDE AND MAINTAIN A CLUB WHICH AFFORDS WORLD-CLASS GOLF, TENNIS, SOCIAL FACILITIES AND ACTIVITIES FOR THE BENEFIT AND USE OF ITS MEMBERS AND GUESTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 231 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $546,143 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $262,695 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,378,725 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,319,186 | CYProgramServiceRevenueAmt |
| PY Investment Income | $63,917 | PYInvestmentIncomeAmt |
| CY Investment Income | $310,219 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,556,574 | PYOtherRevenueAmt |
| CY Other Revenue | $5,639,631 | CYOtherRevenueAmt |
| PY Total Revenue | $15,999,216 | PYTotalRevenueAmt |
| CY Total Revenue | $23,269,036 | 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 | $6,425,108 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,155,042 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,654,989 | PYOtherExpensesAmt |
| CY Other Expenses | $14,216,939 | CYOtherExpensesAmt |
| PY Total Expenses | $15,080,097 | PYTotalExpensesAmt |
| CY Total Expenses | $23,371,981 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $919,119 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$102,945 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $54,491,370 | TotalAssetsBOYAmt |
| Total Assets EOY | $54,388,676 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,773,812 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,837,502 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,717,558 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,551,174 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE PRIMARY EXEMPT PURPOSE OF THE ORGANIZATION IS TO PROVIDE AND MAINTAIN A CLUB WHICH AFFORDS WORLD-CLASS GOLF, TENNIS, SOCIAL FACILITIES AND ACTIVITIES FOR THE BENEFIT AND USE OF ITS MEMBERS AND GUESTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDING AND MAINTAINING THE CLUB FACILITIES FOR THE BENEFIT AND USEOF ITS MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 112 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 231 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $3,765,306 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $300,385 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KIRSTY TAYLOR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9419662161 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 MACEWEN DR | AddressLine1Txt |
| City | OSPREY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34229 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| KAREN ORR | ||||||||
| PRESIDENT | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH HENRY | ||||||||
| VICE PRESIDENT | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| WENDY LAHOOD | ||||||||
| SECRETARY (THROUGH 3/25) | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN BLOWERS | ||||||||
| TREASURER (THROUGH 3/25) | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DONALD GRIMES | ||||||||
| BOARD MEMBER (THROUGH 3/25)/SECRETARY (AS OF 4/25) | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ANNE LOCKIE | ||||||||
| TREASURER (AS OF 4/25) | 6.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| ERIC SMITH | ||||||||
| BOARD MEMBER (THROUGH 3/25) | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES SAPPINGTON | ||||||||
| BOARD MEMBER | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL HAGAN | ||||||||
| BOARD MEMBER (THROUGH 3/25) | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| JAMES ROONEY | ||||||||
| BOARD MEMBER | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| DR RICH CARNEVALE | ||||||||
| BOARD MEMBER (AS OF 4/25) | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD RILEY | ||||||||
| BOARD MEMBER (AS OF 4/25) | 6.50 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE ZAHN | ||||||||
| GM/COO (THROUGH 9/15) | 40.00 | Yes (X) | $567,910 | $0 | $33,403 | |||
| HOLLY FARRELL | ||||||||
| ASSISTANT GM (THROUGH 9/15)/GM/COO (AS OF 9/15) | 40.00 | Yes (X) | $363,796 | $0 | $28,375 | |||
| KIRSTY TAYLOR | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $258,874 | $0 | $26,014 | Yes (X) | |||
| GREGORY JACK | ||||||||
| DIRECTOR OF GREENS AND GROUNDS | 40.00 | $265,533 | $0 | $30,133 | Yes (X) | |||
| STEVEN KURTZ | ||||||||
| DIRECTOR OF GOLF | 40.00 | $262,776 | $0 | $29,521 | Yes (X) | |||
| ANDREW SIROTA | ||||||||
| DIRECTOR OF RACQUET SPORTS | 40.00 | $195,352 | $0 | $16,796 | Yes (X) | |||
| JAMES PAMPINELLA | ||||||||
| EXECUTIVE CHEF | 40.00 | $213,596 | $0 | $8,285 | Yes (X) | |||
| LYNNRAE ALLAIN | ||||||||
| HUMAN RESOURCES DIRECTOR | 40.00 | $134,209 | $0 | $25,357 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,262,046 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $197,884 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TEE OFF TEMPS | |||||
| PO BOX 7971 | CAROL STREAM | IL | 60197 | TEMPORARY LABOR | $1,218,451 |
| USI INSURANCE SERVICES LLC | |||||
| PO BOX 62689 | VIRGINIA BEACH | FL | 23466 | PROPERTY INSURANCE | $707,726 |
| AETNA | |||||
| PO BOX 775392 | CHICAGO | IL | 60677 | HEALTH INSURANCE | $627,119 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP & DUES | 713910 | $15,132,641 | $15,132,641 | |
| OTHER GOLF REVENUE | 713910 | $1,466,402 | $1,293,658 | $172,744 |
| FITNESS AND WELLNESS | 713910 | $547,094 | $547,094 | |
| TENNIS FEES | 713910 | $173,049 | $126,286 | $46,763 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,319,186 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $342,901 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,793 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $307,108 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $75,958 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $108,640 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$32,682 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$32,682 | TotalRevenueColumnAmt |
| Exclusion | -$32,682 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,471,952 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,832,777 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,639,175 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,619,647 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $19,528 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CAPITAL CHARGES | 713910 | $3,095,495 | $3,095,495 |
| ASSOCIATE AND SOCIAL INITIATION F | 713910 | $651,811 | $651,811 |
| OTHER NON-OPERATING REVENUE | 713910 | $142,633 | $142,633 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,517 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $110,517 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,000,456 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,269,036 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,755,575 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $546,143 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$32,682 | 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 | $7,468,548 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,686,494 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,285 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,745,798 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $683,718 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF COURSE MAINTENANCE | $3,505,968 |
| ADMINISTRATIVE AND GENE | $1,240,164 |
| BUILDING AND COMMON ARE | $1,209,591 |
| FOOD & BEVERAGE | $902,682 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,374,733 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,371,981 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,186,748 | BOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2,204,326 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,885,777 | BOYAmt |
| EOY | $5,420,067 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,464 | BOYAmt |
| EOY | $342,743 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $909,165 | BOYAmt |
| EOY | $732,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $70,894,384 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $32,191,916 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,129,978 | BOYAmt |
| EOY | $38,702,468 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,883,152 | BOYAmt |
| EOY | $6,140,448 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,161,086 | BOYAmt |
| EOY | $845,975 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,491,370 | BOYAmt |
| EOY | $54,388,676 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,821,807 | BOYAmt |
| EOY | $2,000,067 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,347,547 | BOYAmt |
| EOY | $3,155,730 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,668,858 | BOYAmt |
| EOY | $8,933,866 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,935,600 | BOYAmt |
| EOY | $5,747,839 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,773,812 | BOYAmt |
| EOY | $19,837,502 | 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 | $32,717,558 | BOYAmt |
| EOY | $34,551,174 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,717,558 | BOYAmt |
| EOY | $34,551,174 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,491,370 | BOYAmt |
| EOY | $54,388,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$102,945 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $44,270 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $1,892,291 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,367,112 | OtherCostOrOtherBasisAmt |
| Book Value | $9,367,112 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,110,442 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,184,858 | DepreciationAmt |
| Book Value | $11,925,584 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,310,187 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,553,076 | DepreciationAmt |
| Book Value | $12,757,111 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,106,643 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,453,982 | DepreciationAmt |
| Book Value | $4,652,661 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $38,702,468 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | U.S TREASURY BILLS | Desc |
| Book Value | $6,140,448 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,140,448 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DUES AND FEES COLLECTED IN ADVANCE | $4,919,998 |
| FINANCE LEASE OBLIGATION | $752,362 |
| OPERATING LEASE OBLIGATION | $17,248 |
| CONSTRUCTION PAYABLE | $58,231 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,747,839 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,146,083 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $44,270 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $44,270 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,101,813 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,832,777 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,832,777 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $23,269,036 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,204,758 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,832,777 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,832,777 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,371,981 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,371,981 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE CONSOLIDATED FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD -1,832,777. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,832,777. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRUCE ZAHN | ||||||||||||||
| GM/COO (THROUGH 9/15) | $309,119 | $0 | $57,509 | $0 | $201,282 | $0 | $12,634 | $0 | $20,769 | $0 | $601,313 | $0 | $0 | $0 |
| HOLLY FARRELL | ||||||||||||||
| ASSISTANT GM (THROUGH 9/15)/GM/COO ( | $279,741 | $0 | $84,055 | $0 | $0 | $0 | $7,951 | $0 | $20,424 | $0 | $392,171 | $0 | $0 | $0 |
| GREGORY JACK | ||||||||||||||
| DIRECTOR OF GREENS AND GROUNDS | $200,727 | $0 | $64,806 | $0 | $0 | $0 | $10,702 | $0 | $19,431 | $0 | $295,666 | $0 | $0 | $0 |
| STEVEN KURTZ | ||||||||||||||
| DIRECTOR OF GOLF | $202,538 | $0 | $60,238 | $0 | $0 | $0 | $9,185 | $0 | $20,336 | $0 | $292,297 | $0 | $0 | $0 |
| KIRSTY TAYLOR | ||||||||||||||
| DIRECTOR OF FINANCE | $199,519 | $0 | $59,355 | $0 | $0 | $0 | $8,737 | $0 | $17,277 | $0 | $284,888 | $0 | $0 | $0 |
| JAMES PAMPINELLA | ||||||||||||||
| EXECUTIVE CHEF | $163,646 | $0 | $49,950 | $0 | $0 | $0 | $7,463 | $0 | $822 | $0 | $221,881 | $0 | $0 | $0 |
| ANDREW SIROTA | ||||||||||||||
| DIRECTOR OF RACQUET SPORTS | $158,315 | $0 | $37,037 | $0 | $0 | $0 | $7,814 | $0 | $8,982 | $0 | $212,148 | $0 | $0 | $0 |
| LYNNRAE ALLAIN | ||||||||||||||
| HUMAN RESOURCES DIRECTOR | $101,515 | $0 | $32,694 | $0 | $0 | $0 | $5,276 | $0 | $20,081 | $0 | $159,566 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PURCHASERS OF REAL ESTATE LOTS IN THE DEVELOPMENTS KNOWN AS OAKS I, OAKS II, AND OAKS III MUST PURCHASE EITHER A SOCIAL OR EQUITY MEMBERSHIP, THE COST OF WHICH IS PRESENTLY DETERMINED BY THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION ADHERES TO ITS BY-LAWS, WHICH REQUIRE THE EQUITY MEMBERS TO VOTE ON THE SELECTION OF ITS BOARD MEMBERS. ONLY EQUITY MEMBERS ARE ENTITLED TO VOTE. THE ORGANIZATION FOLLOWS ITS BY-LAWS TO ENSURE A QUORUM OF EQUITY MEMBERS HAVE VOTED. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION ADHERES TO ITS BY-LAWS WHICH REQUIRE APPROVAL OF THE EQUITY MEMBERS BEFORE COMMENCING WITH THE ADDITION OF ANY NEW STRUCTURE OR CLUB FACILITY, OR COMMENCING WITH THE IMPROVEMENT, REPLACEMENT OR REPAIR OF ANY EXISTING CLUB PROPERTY, WHERE THE COST OF THE ADDITION, IMPROVEMENT, REPLACEMENT OR REPAIR IS EXPECTED TO EXCEED $400,000. EXCEPT, MEMBER APPROVAL IS NOT REQUIRED FOR THE REPAIR OR REPLACEMENT OF ANY CLUB PROPERTY EXCEEDING $400,000 IF THE EXPENDITURE IS NECESSITATED BY AN UNEXPECTED EVENT OR DISCOVERY, IS NECESSARY FOR REASONS OF HEALTH, SAFETY OR TO PREVENT FURTHER DAMAGE TO THE CLUB'S EXISTING INFRASTRUCTURE AND THE EXPENDITURE IS APPROVED BY AN 80% VOTE OF THE GOVERNING BODY. IN ADDITION, APPROVAL OF THE EQUITY MEMBERS IS REQUIRED BEFORE (I) ACQUIRING OR CONTRACTING TO ACQUIRE ADDITIONAL LAND IF THE CLUB'S ASSETS, IN WHOLE OR IN PART, ARE TO BE PLEDGED AS COLLATERAL, (II) DISPOSING OF REAL PROPERTY OWNED BY THE CLUB OR (III) LEVYING AN ASSESSMENT FOR ADDITIONS TO, OR THE IMPROVEMENT, REPLACEMENT OR REPAIR OF ANY CLUB PROPERTY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE MEMBERS OF THE GOVERNING BODY ARE PROVIDED A COPY OF THE RETURN PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD OF GOVERNORS MEMBERS, THE GENERAL MANAGER, ALL DEPARTMENT DIRECTORS, AND ALL PURCHASERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. THE ACCOUNTING OFFICE NOTIFIES MANAGEMENT IF THERE APPEARS TO BE A CONFLICT. MANAGEMENT AND THE BOARD REVIEW BEFORE ENTERING INTO AGREEMENTS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EVALUATION AND COMPENSATION COMMITTEE OF THE BOARD OF GOVERNORS SETS THE COMPENSATION FOR COO/GM USING A COMPENSATION MARKET SURVEY AND STUDY ALONG WITH THE RESPECTIVE WRITTEN EMPLOYMENT CONTRACTS. THE COMPENSATION COMMITTEE CONSISTS OF THE PRESIDENT, VICE PRESIDENT, AND TREASURER. DUE TO THE NOT-FOR-PROFIT NATURE OF THE CLUB AND THE PURPOSE OF THE ORGANIZATION AND OPERATION, NON-EMPLOYEE OFFICERS SHALL SERVE WITHOUT COMPENSATION OR SALARY FROM THE CLUB, BUT WILL BE ENTITLED TO REIMBURSEMENT FOR ALL EXPENSES REASONABLY INCURRED IN PERFORMING ANY DUTIES PURSUANT TO THE BYLAWS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS ARE MADE AVAILABLE ON THE CLUB'S WEBSITE AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 24E | GOLF ACTIVITIES 536,640. FITNESS AND WELLNESS 511,351. EVENTS 476,661. PROPERTY TAXES 298,439. RACQUET SPORTS 253,711. MEMBERSHIP 167,294. HOUSEKEEPING 95,823. INTEREST RATE SWAP AGREEMENT 34,814. |
| FORM 990, PART XI, LINE 9: | CAPITAL CONTRIBUTIONS, INCLUDING UPGRADES 2,593,291. EQUITY CERTIFICATES REDEEMED -701,000. |
| FORM 990, PART XII, LINE 2C | NO CHANGE FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAKS CLUB REALTY SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 MACEWEN DRIVE | AddressLine1Txt |
| City | OSPREY | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34229 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833648165 | EIN |
| Primary Activities | REAL ESTATE BROKERAGE | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| End Of Year Assets | $27,030 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |