TARA GOLF AND COUNTRY CLUB INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- TARA GOLF AND COUNTRY CLUB INC (EIN 65-0120044)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-10
- IRS object ID
- 202303149349304285
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-10T14:34:35-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 591954606 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAVANAUGH & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2381 FRUITVILLE ROAD | AddressLine1Txt |
| City | SARASOTA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34237 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650120044 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TARA GOLF & COUNTRY CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TARA | BusinessNameControlTxt |
| Phone | 9417567775 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1Txt |
| City | BRADENTON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34203 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAY LEVY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9417567775 | PhoneNum |
| Signature | 2023-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAY | PersonFirstNm |
| Person Last | LEVY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL R PENDER | PreparerPersonNm |
| PTIN | P00850742 | PTIN |
| Phone | 9413662983 | PhoneNum |
| Preparation | 2023-11-08 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAY LEVY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1Txt |
| City | BRADENTON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,853,849 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.TARAGCC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1988 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE OUTSTANDING SERVICE TO ENHANCE THE LIVES OF OUR MEMBERS AND GUESTS WITH A VARIETY OF SOCIAL OPPORTUNITIES IN A FRIENDLY, CONNECTED ATMOSPHERE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 131 | TotalEmployeeCnt |
| Total Volunteers | 88 | TotalVolunteersCnt |
| Total Gross UBI | $677,741 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,584,261 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,125,051 | CYProgramServiceRevenueAmt |
| PY Investment Income | $16,923 | PYInvestmentIncomeAmt |
| CY Investment Income | $23,187 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,312,539 | PYOtherRevenueAmt |
| CY Other Revenue | $938,007 | CYOtherRevenueAmt |
| PY Total Revenue | $6,913,723 | PYTotalRevenueAmt |
| CY Total Revenue | $7,086,245 | 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 | $2,883,496 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,332,895 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,871,642 | PYOtherExpensesAmt |
| CY Other Expenses | $3,122,799 | CYOtherExpensesAmt |
| PY Total Expenses | $5,755,138 | PYTotalExpensesAmt |
| CY Total Expenses | $6,455,694 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,158,585 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $630,551 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,711,001 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,897,152 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,816,808 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,372,408 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,894,193 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,524,744 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE OUTSTANDING SERVICE TO ENHANCE THE LIVES OF OUR MEMBERS AND GUESTS WITH A VARIETY OF SOCIAL OPPORTUNITIES IN A FRIENDLY,CONNECTED ATMOSPHERE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TARA IS A PRIVATE CLUB OFFERING GOLF COURSES, GOLF INSTRUCTIONS, AND RELATED SERVICES AND CLUBHOUSE FACILITIES FOR ITS MEMBERS. ALL PURCHASERS OF TARA GOLF & COUNTY CLUB PROPERTY BECOME AUTOMATIC MEMBERS. NON-RESIDENT MEMBERS ARE NOT PERMITTED. THERE WERE 767 GOLF MEMBERSHIPS AND 119 SOCIAL MEMBERSHIPS OUTSTANDING AS OF DECEMBER 31, 2022. | 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 | 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 | 131 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 131 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $265,020 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $862,185 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM SCHAEFER | PersonNm |
| Phone | 9417567775 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1Txt |
| City | BRADENTON | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| DAR STEWART | ||||||||
| DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DEB KING | ||||||||
| TREASURER | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MIKE BOHARDT | ||||||||
| PRESIDENT | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DAVE WHITEHEAD | ||||||||
| SECRETARY | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| JAY LEVY | ||||||||
| VICE PRESIDENT | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| MARY BAILEY | ||||||||
| DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CINDY FERGUSON | ||||||||
| DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ANTHONY GREISING | ||||||||
| GENERAL MANAGER | 40.00 | $234,861 | $0 | $18,607 | Yes (X) | |||
| DON ABELL | ||||||||
| GOLF COURSE SUPERINTENDENT | 40.00 | $127,372 | $0 | $11,830 | Yes (X) | |||
| MELISSA WILLIAMS | ||||||||
| GOLF PROFESSIONAL | 40.00 | $123,836 | $0 | $12,888 | Yes (X) | |||
| LARRY PERKINS | ||||||||
| CONTROLLER/ASST GENERAL MA | 40.00 | $139,124 | $0 | $12,300 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $625,193 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,625 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHENEY BROTHERS | |||||
| ONE CHENEY WAY | PUNTA GORDA | FL | 33982 | FOOD & SUPPLIES | $348,792 |
| MARSH & MCLENNAN AGENCY | |||||
| PO BOX 744959 | ATLANTA | GA | 30374 | INSURANCE | $301,175 |
| WESCO TURF INC | |||||
| 2101 CANTU COURT | SARASOTA | FL | 34232 | LANDSCAPE MAINTENANCE | $284,281 |
| FLORIDA BLUE | |||||
| PO BOX 660299 | DALLAS | TX | 75266 | INSURANCE | $160,009 |
| HARRELL'S LLC | |||||
| PO BOX 935358 | ATLANTA | GA | 31193 | LANDSCAPE SUPPLIES | $144,354 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| REGULAR ASSESSMENTS & CAPITAL CON | 713910 | $4,692,132 | $4,692,132 | |
| CART FEES | 713910 | $676,634 | $497,361 | $179,273 |
| GREEN FEES | 713910 | $544,476 | $237,451 | $307,025 |
| UNSPENT FOOD MINIMUM | 722100 | $187,909 | $187,909 | |
| ADMINISTRATION FEES | 561000 | $23,900 | $23,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,125,051 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,187 | TotalRevenueColumnAmt |
| Exclusion | $23,187 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,649,411 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $767,604 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $881,807 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $714,264 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $167,543 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER ADMINISTRATIVE INCOME | Desc |
| Business | 713910 | BusinessCd |
| Total Revenue Column | $56,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $56,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,200 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,086,245 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,385,317 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $677,741 | UnrelatedBusinessRevenueAmt |
| Exclusion | $23,187 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,791,199 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,400 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $237,958 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,338 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,682 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,564 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,830 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,444 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $274,644 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,298 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $357,340 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,045 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,508 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,422 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,170 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,534 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF COURSE MAINTENANCE | $638,662 |
| OTHER EXPENSES | $201,920 |
| GOLF OPERATIONS | $162,659 |
| FOOD & BEVERAGE | $152,109 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,968 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,455,694 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,139,834 | BOYAmt |
| EOY | $4,997,719 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,576 | BOYAmt |
| EOY | $226,100 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,704 | BOYAmt |
| EOY | $200,119 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,027 | BOYAmt |
| EOY | $297,159 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,435,878 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,481,682 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,069,696 | BOYAmt |
| EOY | $7,954,196 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,164 | BOYAmt |
| EOY | $221,859 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,711,001 | BOYAmt |
| EOY | $13,897,152 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $359,882 | BOYAmt |
| EOY | $419,244 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,398 | BOYAmt |
| EOY | $410,996 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,779,960 | BOYAmt |
| EOY | $4,223,104 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,568 | BOYAmt |
| EOY | $319,064 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,816,808 | BOYAmt |
| EOY | $5,372,408 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,894,193 | BOYAmt |
| EOY | $8,524,744 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,894,193 | BOYAmt |
| EOY | $8,524,744 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,711,001 | BOYAmt |
| EOY | $13,897,152 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $630,551 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,459,116 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,818,530 | DepreciationAmt |
| Book Value | $4,640,586 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,091,218 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,847,139 | DepreciationAmt |
| Book Value | $2,244,079 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,885,544 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,816,013 | DepreciationAmt |
| Book Value | $1,069,531 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,954,196 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED ASSIGNMENTS | $21,749 |
| UNSPENT MINIMUM | $39,567 |
| DEFERRED INCOME-HANDICAPS/LOCKERS | $40,053 |
| OPERATING LEASE CURRENT | $108,635 |
| OPERATING LEASE NET OF CURRENT AMOUNT | $109,060 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $319,064 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,588,829 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $767,604 | OtherRevenueAmt |
| Revenue Not Reported | $767,604 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,821,225 | RevenueSubtotalAmt |
| Other Revenues Not Included | $265,020 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $265,020 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,086,245 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,223,298 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $767,604 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $767,604 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,455,694 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,455,694 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE INTERNAL REVENUE SERVICE HAS EXEMPTED THE CLUB FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE TAX REFORM ACT OF 1969 IMPOSED A CORPORATE INCOME TAX ON THE "UNRELATED BUSINESS TAXABLE INCOME" OF AN OTHERWISE TAX EXEMPT ORGANIZATION. PROVISION FOR ANY APPLICABLE FEDERAL AND STATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING STATEMENT OF REVENUES AND EXPENSES. MANAGEMENT HAS EVALUATED THE EFFECT OF AN ACCOUNTING STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS DETERMINED THAT THE CLUB HAD NO UNCERTAIN INCOME TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2022. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS FOR THE YEARS ENDED 2021, 2020 AND 2019 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THE FEDERAL INCOME TAX RETURNS WERE FILED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED W/REVENUE ON 990 767,604. ROUNDING |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CAPITAL CONTRIBUTIONS 265,020. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED W/REVENUE ON 990 767,604. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ANTHONY GREISING | ||||||||||||||
| GENERAL MANAGER | $199,861 | $0 | $35,000 | $0 | $0 | $0 | $9,394 | $0 | $9,213 | $0 | $253,468 | $0 | $0 | $0 |
| LARRY PERKINS | ||||||||||||||
| CONTROLLER/ASST GENERAL MA | $132,617 | $0 | $6,507 | $0 | $0 | $0 | $5,565 | $0 | $6,735 | $0 | $151,424 | $0 | $0 | $0 |
| DON ABELL | ||||||||||||||
| GOLF COURSE SUPERINTENDENT | $121,865 | $0 | $5,507 | $0 | $0 | $0 | $5,095 | $0 | $6,735 | $0 | $139,202 | $0 | $0 | $0 |
| MELISSA WILLIAMS | ||||||||||||||
| GOLF PROFESSIONAL | $118,329 | $0 | $5,507 | $0 | $0 | $0 | $4,953 | $0 | $7,935 | $0 | $136,724 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | COMPENSATION SURVEYS ARE OBTAINED AND USED TO DETERMINE THE COMPENSATION PACKAGE OF THE GENERAL MANAGER. THE BOARD OF DIRECTORS APPROVES THE GENERAL MANAGER'S COMPENSATION PACKAGE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION'S UMBRELLA DECLARATION OF COVENANTS, CONDITIONS AND RESTRICTIONS ALLOWS FOR A TOTAL OF 800 CLASS A AND 300 CLASS B MEMBERSHIPS, WITH THE FOLLOWING RIGHTS AND RESTRICTIONS: CLASS A: CLASS A MEMBERS HAVE FULL RIGHTS AND PRIVILEDGES IN THE GOLF COURSE, CLUBHOUSE AND RECREATIONAL FACILITIES. CLASS B: CLASS B MEMBERS HAVE FULL PRIVILEDGES WITH RESPECT TO THE CLUBHOUSE, RECREATIONAL FACILITIES AND ALL OTHER COMMON PROPERTY. CLASS B MEMBERS MAY USE THE GOLF COURSE ON A SPACE AVAILABLE BASIS AND ARE REQUIRED TO PAY GREENS FEES AND OTHER USER CHARGES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ANNUAL MEETING OF THE MEMBERS IS HELD FOR THE PURPOSE OF ELECTING DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ORGANIZATION IS A COUNTRY CLUB. THE BOARD OF DIRECTORS APPROVES GENERAL MANAGEMENT DECISIONS. THE REGULAR MEMBERS WHO ARE THE RECORD OWNERS OF EACH LOT SHALL BE COLLECTIVELY ENTITLED TO ONE (1) VOTE FOR EACH SUCH LOT. IF REGULAR MEMBERS OWN MORE THAN ONE LOT, THEY SHALL BE ENTITLED TO ONE VOTE FOR EACH LOT OWNED. A LOT VOTE MAY NOT BE DIVIDED. REGULAR MEMBERS WHO ARE THE RECORD OWNER OF A PARCEL SHALL, AT ANY GIVEN TIME, BE COLLECTIVELY ENTITLED TO THAT NUMBER OF VOTES EQUAL TO THE NUMBER OF RESIDENTIAL UNITS LOCATED ON SUCH PARCEL. THERE IS AN ANNUAL MEETING TO ELECT DIRECTORS AND OTHER BUSINESS AUTHORIZED. MEETINGS OF THE BOARD OF DIRECTORS ARE OPEN TO ALL MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CHIEF OPERATING OFFICER AND THE CONTROLLER/ASSISTANT MANAGER REVIEW THE 990 BEFORE IT IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD DOES NOT HAVE A FORMAL CONFLICT OF INTEREST POLICY BUT HAS DISCUSSION VERBALLY WITH BOARD MEMBERS. IT IS INTENDED THAT A CONFLICT OF INTEREST POLICY BE IMPLEMENTED WITHIN THE NEXT FISCAL YEAR. ALL MEETINGS ARE OPEN TO MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD REVIEWS AND VOTES ON COMPENSATION PROVIDED THE GENERAL MANAGER COMPARING TO OTHER LIKE FACILITIES AND ADJUSTS THE COMPENSATION PROVIDED TO MEET THE SPECIAL REQUIREMENTS OF TARA GOLF AND COUNTY CLUB. |
| FORM 990, PART VI, SECTION C, LINE 18 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST, AS ALLOWED BY STATUTE. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS RELATING TO TAX EXEMPTION ARE PROVIDED UPON REQUEST. OTHER DOCUMENTS ARE PROVIDED TO THE MEMBERS UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. |