PALM BEACH COUNTRY CLUB: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- PALM BEACH COUNTRY CLUB (EIN 59-0706084)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-04-26
- IRS object ID
- 202311169349301021
- Schema version
- 2021v4.2
- 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 | 2023-04-26T10:29:41-05:00 | ReturnTs |
| Tax Period End | 2022-06-30 | 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 | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590706084 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALM BEACH COUNTRY CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 5618443501 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 760 NORTH OCEAN BLVD | AddressLine1Txt |
| City | PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334800997 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT SCHLAGER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5618443501 | PhoneNum |
| Signature | 2023-04-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROBERT | PersonFirstNm |
| Person Last | SCHLAGER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHRISTOPHER CECIL | PreparerPersonNm |
| PTIN | P01877773 | PTIN |
| Phone | 5616971785 | PhoneNum |
| Preparation | 2023-04-25 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT SCHLAGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 760 NORTH OCEAN BLVD | AddressLine1Txt |
| City | PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 334800997 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,191,576 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1973 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 164 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $74,383 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $57,202 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,244,561 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,163,490 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,009,206 | PYInvestmentIncomeAmt |
| CY Investment Income | -$9,743 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,994,768 | PYOtherRevenueAmt |
| CY Other Revenue | $1,521,108 | CYOtherRevenueAmt |
| PY Total Revenue | $21,230,123 | PYTotalRevenueAmt |
| CY Total Revenue | $13,674,855 | 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 | $7,001,280 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,073,387 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,751,442 | PYOtherExpensesAmt |
| CY Other Expenses | $11,218,669 | CYOtherExpensesAmt |
| PY Total Expenses | $17,752,722 | PYTotalExpensesAmt |
| CY Total Expenses | $19,292,056 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,477,401 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,617,201 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,111,995 | TotalAssetsBOYAmt |
| Total Assets EOY | $30,934,797 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,327,174 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,688,738 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,784,821 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,246,059 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PALM BEACH COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXPEMT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | FOOD AND BEVERAGE SALES TOTALED $1,850,720 FOR THE YEAR ENDING 06/30/2022, OF WHICH $431 WAS NON-MEMBER RELATED INCOME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB PROVIDES GOLF AND DINING FACILITIES TO APPROXIMATELY 380 MEMBERS. | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | 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 | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 164 | 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 | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $5,115 | 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | 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 | RICHARD KELLEMS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5618443501 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 760 NORTH OCEAN BLVD | AddressLine1Txt |
| City | PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 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 |
|---|---|---|---|---|---|---|---|---|
| ROBERT SCHLAGER | ||||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RICHARD ROTHSCHILD | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN WALLERSTEIN | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL ROME | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL MARGOLIS | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DAVID BLUE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD BORNSTEIN | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN FINE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TONY FROMER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFFREY B LANE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID S MACK | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| WILLIAM MACK | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| DR ROBIN SMITH | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT SNYDER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| VINCENT TESE | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| BENJAMIN WINTER | ||||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RONALD PASSAGGIO | ||||||||
| GENERAL MANAGER | 60.00 | Yes (X) | $484,849 | $0 | $18,175 | |||
| RICHARD KELLEMS | ||||||||
| CHIEF FINANCIAL OFFICER | 50.00 | Yes (X) | $395,510 | $0 | $18,175 | |||
| GEORGE KERVERN | ||||||||
| GROUNDS SUPERINTENDENT | 60.00 | $297,643 | $0 | $24,437 | Yes (X) | |||
| EZEQUIEL LOPEZ | ||||||||
| EXECUTIVE CHEF | 60.00 | $289,768 | $0 | $24,437 | Yes (X) | |||
| ADILSON SILVA | ||||||||
| CLUBHOUSE MANAGER | 50.00 | $166,014 | $0 | $18,175 | Yes (X) | |||
| ZACHARY BRADY | ||||||||
| GOLF PROFESSIONAL | 50.00 | $235,149 | $0 | $7,636 | Yes (X) | |||
| JOHN BEDNAR IV | ||||||||
| GOLF PROFESSIONAL | 50.00 | $209,698 | $0 | $6,874 | Yes (X) | |||
| KIRBY KRAUTER | ||||||||
| HEAD TENNIS PROFESSIONAL | 50.00 | $396,859 | $0 | $7,636 | Yes (X) | |||
| IVAN LALICH | ||||||||
| TENNIS PROFESSIONAL | 50.00 | $159,488 | $0 | $24,437 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,634,978 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $149,982 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE BEACON GROUP | |||||
| 6001 BROKEN SOUND PKWY NW 500 | BOCA RATON | FL | 33487 | INSURANCE | $1,010,861 |
| FLORIDA BLUE | |||||
| PO BOX 662099 | DALLAS | TX | 75266 | HEALTH INSURANCE | $636,271 |
| PURE PROGRAMS | |||||
| 44 SOUTH BROADWAY STE 301 | WHITE PLAINS | NY | 10601 | INSURANCE | $509,486 |
| REGENCY PARTY RENTALS | |||||
| 5900 N AUSTRAILIAN AVE STE 3 | WEST PALM BEACH | FL | 33407 | TENT RENTALS | $419,425 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $11,219,779 | $11,219,779 | |
| TENNIS FEES | 713910 | $269,980 | $269,980 | |
| GOLF LESSONS | 713910 | $231,567 | $231,567 | |
| LOCKER RENTALS | 713910 | $176,575 | $176,575 | |
| GREENS FEES | 713910 | $119,235 | $116,148 | $3,087 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $146,354 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,163,490 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,749 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $14,749 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $56,908 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $81,400 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$24,492 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$24,492 | TotalRevenueColumnAmt |
| Exclusion | -$24,492 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,535,381 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,435,321 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,100,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,099,451 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $609 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| COVID-19 TESTING FEES | 713910 | $262,167 | $262,167 | |
| MISCELLANEOUS | 713910 | $102,943 | $102,943 | |
| TAXABLE ANNUITY | 713910 | $52,102 | $52,102 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,836 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,836 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $421,048 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,674,855 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,624,964 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $74,383 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$24,492 | 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 | $6,492,844 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,580,543 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $835,196 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,456,371 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,983 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CLUBHOUSE | $1,238,535 |
| GOLF COURSE MAINTENANCE | $1,220,314 |
| COVID-19 EXPENSE | $758,080 |
| EXCESS HURRICANE INSURA | $728,551 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,707,639 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,292,056 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,586,443 | BOYAmt |
| EOY | $8,901,714 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,700 | BOYAmt |
| EOY | $1,414,566 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,713 | BOYAmt |
| EOY | $294,348 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $808,024 | BOYAmt |
| EOY | $909,395 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $54,300,678 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,061,623 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,909,644 | BOYAmt |
| EOY | $18,239,055 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,402,471 | BOYAmt |
| EOY | $1,175,719 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,111,995 | BOYAmt |
| EOY | $30,934,797 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $901,740 | BOYAmt |
| EOY | $1,311,026 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,425,434 | BOYAmt |
| EOY | $1,377,712 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,327,174 | BOYAmt |
| EOY | $2,688,738 | 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 | $25,784,821 | BOYAmt |
| EOY | $28,246,059 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,784,821 | BOYAmt |
| EOY | $28,246,059 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,111,995 | BOYAmt |
| EOY | $30,934,797 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,617,201 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $8,078,439 | 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) |
|---|---|---|
| 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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $727,683 | OtherCostOrOtherBasisAmt |
| Book Value | $727,683 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,864,343 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,930,686 | DepreciationAmt |
| Book Value | $9,933,657 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,756,434 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,548,050 | DepreciationAmt |
| Book Value | $1,208,384 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,952,218 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,582,887 | DepreciationAmt |
| Book Value | $6,369,331 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,239,055 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION - ST | $216,178 |
| DEFERRED COMPENSATION - LT | $680,534 |
| MEMBERS' CERTIFICATES OF EQUITY, SUBJECT TO REDEMPTION | $481,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,377,712 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,110,176 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,110,176 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,435,321 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,435,321 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,674,855 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,727,377 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,435,321 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,435,321 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,292,056 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,292,056 | 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 FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF SALES -1,435,321. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 1,435,321. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RONALD PASSAGGIO | ||||||||||||||
| GENERAL MANAGER | $365,361 | $0 | $65,000 | $0 | $54,488 | $0 | $0 | $0 | $18,175 | $0 | $503,024 | $0 | $0 | $0 |
| RICHARD KELLEMS | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $176,794 | $0 | $176,000 | $0 | $42,716 | $0 | $0 | $0 | $18,175 | $0 | $413,685 | $0 | $0 | $0 |
| KIRBY KRAUTER | ||||||||||||||
| HEAD TENNIS PROFESSIONAL | $368,109 | $0 | $2,750 | $0 | $26,000 | $0 | $0 | $0 | $7,636 | $0 | $404,495 | $0 | $0 | $0 |
| GEORGE KERVERN | ||||||||||||||
| GROUNDS SUPERINTENDENT | $224,443 | $0 | $40,000 | $0 | $33,200 | $0 | $0 | $0 | $24,437 | $0 | $322,080 | $0 | $0 | $0 |
| EZEQUIEL LOPEZ | ||||||||||||||
| EXECUTIVE CHEF | $212,616 | $0 | $40,000 | $0 | $37,152 | $0 | $0 | $0 | $24,437 | $0 | $314,205 | $0 | $0 | $0 |
| ZACHARY BRADY | ||||||||||||||
| GOLF PROFESSIONAL | $190,149 | $0 | $19,500 | $0 | $25,500 | $0 | $0 | $0 | $7,636 | $0 | $242,785 | $0 | $0 | $0 |
| JOHN BEDNAR IV | ||||||||||||||
| GOLF PROFESSIONAL | $189,809 | $0 | $8,100 | $0 | $11,789 | $0 | $0 | $0 | $6,874 | $0 | $216,572 | $0 | $0 | $0 |
| ADILSON SILVA | ||||||||||||||
| CLUBHOUSE MANAGER | $132,013 | $0 | $22,500 | $0 | $11,501 | $0 | $0 | $0 | $18,175 | $0 | $184,189 | $0 | $0 | $0 |
| IVAN LALICH | ||||||||||||||
| TENNIS PROFESSIONAL | $139,703 | $0 | $1,350 | $0 | $18,435 | $0 | $0 | $0 | $24,437 | $0 | $183,925 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE CLUB PROVIDES A RESIDENCE ON SITE TO THE GENERAL MANAGER FOR SECURITY PURPOSES AND AS A CONDITION OF EMPLOYMENT. THIS IS NOT TAXABLE COMPENSATION TO THE GENERAL MANAGER. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DIRECTORS DAVID S. MACK AND WILLIAM MACK ARE BROTHERS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE FOLLOWING MEMBER CATEGORIES HAVE VOTING RIGHTS: REGULAR AND HOUSE MEMBERS. THE BOARD CANNOT SELL PROPERTY WITHOUT 2/3'S VOTE FROM THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL: ELECTION OF BOARD MEMBERS AND BY-LAW CHANGES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE CHIEF FINANCIAL OFFICER, TREASURER AND PRESIDENT. THE CHIEF FINANICAL OFFICER, TREASURER AND PRESIDENT REVIEW THE FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION INCREASES ARE BASED ON PERFORMANCE AND THE BUDGET. THE TREASURER OF THE BOARD REVIEWS ALL COMPENSATION PACKAGES WHICH ARE THEN APPROVED BY THE PRESIDENT. |
| 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, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART IX, LINE 24E | CLUB FUNCTIONS & ENTERTAINMENT 704,817. ADMINISTRATIVE & GENERAL 689,255. FOOD & BEVERAGE 609,266. GOLF ACTIVITIES 255,763. EMPLOYEE RETIREMENT EXPENSES 204,800. TENNIS & FITNESS 137,196. LOCKER 60,198. CARD ROOM 25,780. OTHER EXPENES 20,564. |
| FORM 990, PART XI, LINE 9: | INITIATION FEES 8,078,439. |
| FORM 990, PART XII, LINE 2C | NO CHANGE FROM PRIOR YEAR. |