BOCA WOOD COUNTRY CLUB ASSOCIATION INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- BOCA WOOD COUNTRY CLUB ASSOCIATION INC (EIN 59-2720777)
- Tax period
- 2021-11-01 to 2022-10-31
- Filed
- 2023-08-31
- IRS object ID
- 202312439349301771
- 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 | 2023-08-31T16:10:25-05:00 | ReturnTs |
| Tax Period End | 2022-10-31 | 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 | 2021-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592720777 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOCA WOODS COUNTRY CLUB ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOCA | BusinessNameControlTxt |
| Phone | 5614872800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10471 BOCA WOODS LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33428 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HAROLD SHECHTER | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5614872800 | PhoneNum |
| Signature | 2023-08-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | HAROLD | PersonFirstNm |
| Person Last | SHECHTER | 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 | 5617124808 | PhoneNum |
| Preparation | 2023-08-24 | 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 | DUSTIN WHISENHUNT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10471 BOCA WOODS LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,276,534 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BOCAWOODSCC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO BIND ITS MEMBERS TOGETHER WITH A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 205 | TotalEmployeeCnt |
| Total Volunteers | 132 | TotalVolunteersCnt |
| Total Gross UBI | $39,563 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,681,622 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,840,214 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$406,754 | PYInvestmentIncomeAmt |
| CY Investment Income | -$42,569 | CYInvestmentIncomeAmt |
| PY Other Revenue | $872,124 | PYOtherRevenueAmt |
| CY Other Revenue | $830,048 | CYOtherRevenueAmt |
| PY Total Revenue | $11,146,992 | PYTotalRevenueAmt |
| CY Total Revenue | $12,627,693 | 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 | $7,889,601 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,877,473 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,350,780 | PYOtherExpensesAmt |
| CY Other Expenses | $6,279,485 | CYOtherExpensesAmt |
| PY Total Expenses | $13,240,381 | PYTotalExpensesAmt |
| CY Total Expenses | $15,156,958 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,093,389 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,529,265 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,542,388 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,167,271 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,344,426 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,713,355 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,197,962 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,453,916 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BOCA WOODS COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT 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 | THE CLUB MAINTAINS AND OPERATES A 36 HOLE GOLF COURSE FOR ITS MEMBERS. TOTAL GOLF REVENUE FOR THE YEAR ENDED 10/31/22 WAS $741,013, OF WHICH $34,735 WAS NONMEMBER RELATED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB MAINTAINS A DINING FACILITY FOR THE BENEFIT OF ITS MEMBERS. TOTAL FOOD AND BEVERAGE FOR THE YEAR ENDED 10/31/22 WAS $1,891,436, OF WHICH $7,729 WAS NONMEMBER RELATED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB OPERATES TENNIS COURTS & AQUATIC FACILITIES FOR MEMBERS. TOTAL REVENUE GENERATED FROM TENNIS FEES FOR THE YEAR ENDING 10/31/22 WAS $34,694, OF WHICH ALL WAS MEMBER RELATED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 142 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 205 | 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 | $42,668 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MURRAY ZIRMAN CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5614872800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10471 BOCA WOODS LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33428 | 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JOANNE DEUTSCH | |||||||
| PRESIDENT | 30.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| STEPHEN HORWITZ | |||||||
| 1ST VICE PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DUSTIN WHISENHUNT | |||||||
| 2ND VICE PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HAROLD SCHECHTER | |||||||
| ASST. TREASURER (THROUGH 3/22) TREASURER (AS OF 3/ | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PETER BASS | |||||||
| TREASURER (THROUGH 3/22) ASST. TREASURER (AS OF | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRAD PINZUR | |||||||
| SECRETARY (THROUGH 3/22) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LINDA STEINBERG | |||||||
| DIRECTOR (THROUGH 3/22) SECRETARY (AS OF 3/22) | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANNIE BERMAN | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY GANDEL | |||||||
| DIRECTOR (THROUGH 3/22) | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| ROZANNE DINATALE | |||||||
| DIRECTOR (AS OF 3/22) | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL GOLDMAN | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| KEN LEVINE | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE NEALY | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM PARADISE | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| ARLENE PRINCE | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| BARRY SHULMAN | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| BILL HURWITZ | |||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID GOURLAY | |||||||
| GENERAL MANAGER | 58.00 | Yes (X) | $318,910 | $0 | $21,394 | ||
| DAVID SWEET | |||||||
| ASSISTANT GENERAL MANAGER | 58.00 | Yes (X) | $149,568 | $0 | $9,559 | ||
| MURRAY ZIRMAN | |||||||
| CONTROLLER | 48.00 | Yes (X) | $155,569 | $0 | $35,288 | ||
| JEREMY MOE | |||||||
| GOLF PROFESSIONAL | 40.00 | $166,899 | $0 | $9,638 | Yes (X) | ||
| RYAN CORBIN | |||||||
| HEAD CHEF | 40.00 | $150,136 | $0 | $9,265 | Yes (X) | ||
| MARCY GREEN | |||||||
| PROPERTY DIRECTOR | 40.00 | $135,763 | $0 | $2,641 | Yes (X) | ||
| KITH LIPP | |||||||
| TENNIS PRO | 40.00 | $123,945 | $0 | $23,568 | Yes (X) | ||
| WILLIAM HIRCHERT | |||||||
| GOLF COURSE SUPERINTENDENT | 45.00 | $274,475 | $0 | $26,729 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,475,265 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $138,082 | 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 |
|---|---|---|---|---|---|
| QUANTIFIED IT | |||||
| 560 VILLAGE BLVD SUITE 300 | WEST PALM BEACH | FL | 33409 | IT SERVICES | $322,876 |
| ALLIED UNIVERSAL SECURITY SERVICES | |||||
| PO BOX 828854 | PHILADELPHIA | PA | 19182 | SECURITY | $130,204 |
| PREMIER GOLF SHOPS LLC | |||||
| 231 SW SCALEHOUSE LOOP SUITE 203 | BEND | OR | 97702 | PRO SHOP DESIGN AND FIXURES | $128,583 |
| 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 |
|---|---|---|---|---|
| MEMBER DUES & FEES | 713910 | $10,865,638 | $10,865,638 | |
| GOLF CARTS/STORAGE | 713910 | $740,676 | $705,941 | $34,735 |
| FITNESS | 713910 | $198,595 | $198,595 | |
| TENNIS FEES | 713910 | $34,445 | $34,445 | |
| LOCKER FEES | 713910 | $860 | $860 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,840,214 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $393 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $393 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,366 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,366 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $15,154 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $58,116 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$42,962 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$42,962 | TotalRevenueColumnAmt |
| Exclusion | -$42,962 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,304,508 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,586,359 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $718,149 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $714,964 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,185 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER INCOME | 713910 | $89,967 | $88,717 | $1,250 |
| DINING ROOM MINIMUM | 713910 | $21,932 | $21,932 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $111,899 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,627,693 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,631,092 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $39,563 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$42,962 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,328,560 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $975,480 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,433 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,638 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,989,264 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,677 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF COURSE MAINTENANCE | $1,334,076 |
| ADMIN AND GENERAL | $696,199 |
| FOOD AND BEVERAGE | $569,381 |
| REPAIRS AND MAINTENANCE | $254,779 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $893,471 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,156,958 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,366,565 | BOYAmt |
| EOY | $1,292,684 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,933 | BOYAmt |
| EOY | $886,594 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $214,556 | BOYAmt |
| EOY | $340,621 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,718 | BOYAmt |
| EOY | $379,458 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,627,540 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,379,640 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,812,018 | BOYAmt |
| EOY | $28,247,900 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,598 | BOYAmt |
| EOY | $20,014 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,542,388 | BOYAmt |
| EOY | $31,167,271 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,490,578 | BOYAmt |
| EOY | $2,545,997 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,848 | BOYAmt |
| EOY | $5,167,358 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,344,426 | BOYAmt |
| EOY | $7,713,355 | 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 | $23,197,962 | BOYAmt |
| EOY | $23,453,916 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,197,962 | BOYAmt |
| EOY | $23,453,916 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,542,388 | BOYAmt |
| EOY | $31,167,271 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,529,265 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,785,219 | 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 | $14,955,186 | OtherCostOrOtherBasisAmt |
| Book Value | $14,955,186 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,856,736 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,072,977 | DepreciationAmt |
| Book Value | $8,783,759 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,981,864 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,306,663 | DepreciationAmt |
| Book Value | $3,675,201 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $833,754 | OtherCostOrOtherBasisAmt |
| Book Value | $833,754 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,247,900 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBERSHIP DEPOSITS | $68,754 |
| UNEARNED DUES, FEES, AND CHARGES | $1,667,754 |
| CURRENT MATURITIES OF CAPITAL LEASE OBLIGATION | $89,488 |
| CAPITAL LEASE OBLIGATION LESS CURRENT MATURITIES | $32,485 |
| LONG-TERM DEBT | $3,308,877 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,167,358 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,218,418 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,590,725 | OtherRevenueAmt |
| Revenue Not Reported | $1,590,725 | RevenueNotReportedAmt |
| Revenue Subtotal | $12,627,693 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,627,693 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,747,683 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,590,725 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,590,725 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,156,958 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,156,958 | 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 FASB GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 1,586,359. RENTAL EXPENSES 4,366. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF SALES 1,586,359. RENTAL EXPENSES 4,366. |
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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DAVID GOURLAY | ||||||||||||||
| GENERAL MANAGER | $284,922 | $0 | $21,000 | $0 | $12,988 | $0 | $5,800 | $0 | $15,594 | $0 | $340,304 | $0 | $0 | $0 |
| WILLIAM HIRCHERT | ||||||||||||||
| GOLF COURSE SUPERINTENDENT | $219,169 | $0 | $26,806 | $0 | $28,500 | $0 | $5,650 | $0 | $21,079 | $0 | $301,204 | $0 | $0 | $0 |
| MURRAY ZIRMAN | ||||||||||||||
| CONTROLLER | $143,324 | $0 | $6,000 | $0 | $6,245 | $0 | $3,123 | $0 | $32,165 | $0 | $190,857 | $0 | $0 | $0 |
| JEREMY MOE | ||||||||||||||
| GOLF PROFESSIONAL | $144,410 | $0 | $15,700 | $0 | $6,789 | $0 | $3,394 | $0 | $6,244 | $0 | $176,537 | $0 | $0 | $0 |
| RYAN CORBIN | ||||||||||||||
| HEAD CHEF | $132,808 | $0 | $8,200 | $0 | $9,128 | $0 | $3,043 | $0 | $6,222 | $0 | $159,401 | $0 | $0 | $0 |
| DAVID SWEET | ||||||||||||||
| ASSISTANT GENERAL MANAGER | $127,176 | $0 | $16,000 | $0 | $6,392 | $0 | $3,196 | $0 | $6,363 | $0 | $159,127 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: GOLF AND SOCIAL EQUITY. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL EQUITY MEMBERS VOTE FOR THE FOLLOWING: ANNUAL BUDGET, ASSESSMENTS GREATER THAN $300 PER MEMBER, AND BY-LAW CHANGES. ALL EQUITY MEMBERS ALSO APPROVE CAPITAL PURCHASES GREATER THAN $100,000 OR A GROUP OF EXPENDITURES TOTALING $300,000 OR MORE. |
| 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 PRESIDENT AND THE TREASURER. THE PRESIDENT AND THE TREASURER REVIEW FORM 990, IN ITS ENTIRETY, PRIOR TO THE FILING OF THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CLUB MAKES VERBAL INQUIRIES AS POTENTIAL CONFLICTS OF INTEREST ARISE. HOWEVER, NO FORMAL INVESTIGATION IS CONDUCTED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE FOLLOWING IS USED TO DETERMINE THE COMPENSATION OF THE GENERAL MANAGER AND KEY EMPLOYEES OF THE CLUB: COMPARABLE COMPENSATION DATA FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS, A COMPENSATION COMMITTEE COMPOSED OF FIVE BOARD MEMBERS. ALL HIRES AND CURRENT EMPLOYEES WERE ALSO COMPARED TO A SALARY SURVEY AS A BASIS FOR CALCULATING THE COMPENSATION. |
| 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 CLUB MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON THE CLUBS WEBSITE. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CAPITAL ASSESSMENTS 624,230. INITATION FEES 2,310,000. SALE OF MEMBERSHIP CERTIFICATES 184,029. REDEMPTION OF MEMBERSHIP CERTIFICATES -333,040. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOCA WOODS PROPERTY OWNERS ASSOCIATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10471 BOCA WOODS LANE | AddressLine1Txt |
| City | BOCA RATON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33428 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 592139511 | EIN |
| Primary Activities | PROPERTY OWNERS ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOCA WOODS PROPERTY OWNERS ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $663,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |