BAY COLONY GOLF CLUB INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BAY COLONY GOLF CLUB INC (EIN 65-0473088)
- Tax period
- 2019-08-01 to 2020-07-31
- Filed
- 2021-02-22
- IRS object ID
- 202100539349301315
- Schema version
- 2019v5.2
- 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 | 2021-02-22T17:05:04-06:00 | ReturnTs |
| Tax Period End | 2020-07-31 | 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 | 700 | 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 | 2019-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650473088 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAY COLONY GOLF CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BAYC | BusinessNameControlTxt |
| Phone | 2395929515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9740 BENT GRASS BEND | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 341081933 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES PEERS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2395929515 | PhoneNum |
| Signature | 2021-02-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FRANK LUCAS | PreparerPersonNm |
| PTIN | P00995244 | PTIN |
| Phone | 5616791785 | PhoneNum |
| Preparation | 2021-02-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT AMEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9740 BENT GRASS BEND | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34108 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,392,592 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BAYCOLONYGOLFCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | 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 | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 145 | TotalEmployeeCnt |
| Total Volunteers | 9 | TotalVolunteersCnt |
| Total Gross UBI | $203,336 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $6,225,890 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,331,428 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,047,009 | PYInvestmentIncomeAmt |
| CY Investment Income | $67,705 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,028,316 | PYOtherRevenueAmt |
| CY Other Revenue | $1,820,886 | CYOtherRevenueAmt |
| PY Total Revenue | $6,207,197 | PYTotalRevenueAmt |
| CY Total Revenue | $8,220,019 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,319,537 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,332,383 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,894,887 | PYOtherExpensesAmt |
| CY Other Expenses | $5,263,380 | CYOtherExpensesAmt |
| PY Total Expenses | $10,214,424 | PYTotalExpensesAmt |
| CY Total Expenses | $9,595,763 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$4,007,227 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,375,744 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,765,349 | TotalAssetsBOYAmt |
| Total Assets EOY | $32,554,813 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,824,066 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,318,725 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,941,283 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,236,088 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BAY COLONY GOLF CLUB, INC. 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 HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 07/31/20 WAS APPROX. 21,087 OF WHICH APPROX 818 ROUNDS WERE NON-MEMBER RELATED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR WAS $1,612,505 OF WHICH $82,876 WAS NON-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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 145 | 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 | $245,805 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | SAMANTHA SHEFFIELD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2394494561 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9740 BENT GRASS BEND | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34108 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 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 |
|---|---|---|---|---|---|---|---|
| ROBERT AMEN | |||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PHIL WARREN | |||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES PEERS | |||||||
| TREASURER (AS OF 6/1/20) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CURT EDWARDS | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GREGG DEWITT | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN POWDERLY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN GRISWOLD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CINDY TUCCI | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE ABRUZZESE | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| BASIL ANDERSON | |||||||
| TREASURER (THROUGH 5/31/20) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAN EVELEIGH | |||||||
| DIRECTOR (THROUGH 5/31/20) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BRADFIELD | |||||||
| GENERAL MANAGER - CURRENT | 40.00 | Yes (X) | $208,066 | $0 | $12,928 | ||
| JEROME THIRION | |||||||
| GENERAL MANAGER - PAST | 40.00 | Yes (X) | $169,408 | $0 | $5,781 | ||
| SAMANTHA SHEFFIELD | |||||||
| CFO | 40.00 | Yes (X) | $34,631 | $0 | $98 | ||
| JOSHUA LEVITRE | |||||||
| SUPERINTENDENT | 40.00 | $172,240 | $0 | $21,915 | Yes (X) | ||
| TAMMY MERCER | |||||||
| MEMBERSHIP DIRECTOR | 40.00 | $113,686 | $0 | $7,789 | Yes (X) | ||
| ANDREW ZULLO | |||||||
| GOLF PRO | 40.00 | $196,703 | $0 | $26,563 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $894,734 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,074 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 |
|---|---|---|---|---|---|
| FLORIDA POWER & LIGHT COMPANY | |||||
| 700 UNIVERSE BLVD | JUNO BEACH | FL | 33408 | UTILITIES SERVICES | $143,009 |
| ZURICH NORTH AMERICA | |||||
| 1299 ZURICH WAY | SCHAUMBURG | IL | 60196 | INSURANCE | $132,725 |
| FLORIDA BLUE | |||||
| 8041 PLAZA DEL LAGO DR | ESTERO | FL | 33928 | HEALTH INSURANCE | $117,348 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| DUES REVENUE | 713910 | $5,549,625 | $5,549,625 | |
| GREENS,CART & TRAIL FEES | 713910 | $781,803 | $618,875 | $162,928 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,331,428 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,304 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,304 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,448 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,448 | 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 | $66,401 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $66,401 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,401 | TotalRevenueColumnAmt |
| Exclusion | $66,401 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,040,765 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,166,125 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $874,640 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $835,536 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $39,104 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OPERATING ASSESSMENT | 713910 | $601,894 | $601,894 |
| OTHER INCOME | 713910 | $223,547 | $223,547 |
| FOOD & BEVERAGE MINIMUM | 713910 | $120,805 | $120,805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $946,246 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,220,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,950,282 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $203,336 | UnrelatedBusinessRevenueAmt |
| Exclusion | $66,401 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,929,023 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,360 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,929 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,917,702 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $174,306 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GOLF COURSE MAINTENANCE | $1,251,481 |
| GENERAL & ADMINISTRATIV | $579,641 |
| FOOD & BEVERAGE | $490,731 |
| COMMUNITY FEES | $394,723 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,867 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,595,763 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,706,904 | BOYAmt |
| EOY | $3,152,626 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $204,099 | BOYAmt |
| EOY | $326,723 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,414 | BOYAmt |
| EOY | $241,243 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,636 | BOYAmt |
| EOY | $626,711 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $44,655,808 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,450,648 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,427,946 | BOYAmt |
| EOY | $28,205,160 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,350 | BOYAmt |
| EOY | $2,350 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,765,349 | BOYAmt |
| EOY | $32,554,813 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,723 | BOYAmt |
| EOY | $754,651 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,082,955 | BOYAmt |
| EOY | $1,611,264 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $757,136 | BOYAmt |
| EOY | $3,793,210 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $643,252 | BOYAmt |
| EOY | $159,600 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,824,066 | BOYAmt |
| EOY | $6,318,725 | 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 | $23,941,283 | BOYAmt |
| EOY | $26,143,404 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $92,684 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,941,283 | BOYAmt |
| EOY | $26,236,088 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,765,349 | BOYAmt |
| EOY | $32,554,813 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,375,744 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $607,500 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $3,063,049 | 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 | $7,405,396 | OtherCostOrOtherBasisAmt |
| Book Value | $7,405,396 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,039,281 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,538,151 | DepreciationAmt |
| Book Value | $9,501,130 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,677,349 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,838,846 | DepreciationAmt |
| Book Value | $4,838,503 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,533,782 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,073,651 | DepreciationAmt |
| Book Value | $6,460,131 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $28,205,160 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBERSHIP DEPOSITS | $138,000 |
| DEFERRED COMPENSATION | $21,600 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $159,600 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,392,592 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,172,573 | OtherRevenueAmt |
| Revenue Not Reported | $1,172,573 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,220,019 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,220,019 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,768,336 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,172,573 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,172,573 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,595,763 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,595,763 | 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 ACCOUNTING GUIDANCE FOR UNCERTAINTY IN TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,166,125. RENTAL EXPENSES 6,448. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,166,125. RENTAL EXPENSES 6,448. |
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 (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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MICHAEL BRADFIELD | ||||||||||||||
| GENERAL MANAGER - CURRENT | $204,057 | $0 | $0 | $0 | $4,009 | $0 | $1,949 | $0 | $10,979 | $0 | $220,994 | $0 | $0 | $0 |
| JEROME THIRION | ||||||||||||||
| GENERAL MANAGER - PAST | $111,598 | $0 | $47,940 | $0 | $9,870 | $0 | $4,626 | $0 | $1,155 | $0 | $175,189 | $0 | $0 | $0 |
| JOSHUA LEVITRE | ||||||||||||||
| SUPERINTENDENT | $152,687 | $0 | $15,000 | $0 | $4,553 | $0 | $10,000 | $0 | $11,915 | $0 | $194,155 | $0 | $0 | $0 |
| ANDREW ZULLO | ||||||||||||||
| GOLF PRO | $170,104 | $0 | $15,000 | $0 | $11,599 | $0 | $16,055 | $0 | $10,508 | $0 | $223,266 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | GENERAL CHANGES THE MAJORITY OF THE PROPOSED AMENDMENTS ARE DEEMED CLARIFICATIONS, NON-MATERIAL CHANGES OR CLEAN-UP CHANGES. THESE CHANGES INCLUDE CORRECTING GRAMMATCAL ISSUES, PROVIDING CLARITY TO EXISTING PROVISIONS, ASSURING CONSISTENCY IN THE USE OF DEFINED TERMS AND CORRECTING ERROS. SECTION 10.2 (MEMBERSHIP ELIGIBILITY) IS BEING AMENDED TO DELETE THE SPECIFIED AGE LIMIT OF PERSONS TO WHOM INTERMEDIATE MEMBERSHIPS ARE BEING OFFERED AND GIVE THE BOARD THE RIGHT TO SET AND/OR MODIFY THE AGE LIMIT. THIS MEMBERSHIP IS NOT CURRENTYL BEING OFFERD AT THE CLUB. IN SECTION 10.10 (ENTITY OWNERSHIP), THE REQUIREMENT THAT RESTRICTS OWNERSHIP TO ENTITIES ALSO OWNING A HOME IN BAY COLONY HAS BEEN DELETED. IN SECTION 14.3, THE PROVISION APPLIED TO EQUITY GOLF MEMBERS REGARDING INVOLUNTARY RESIGNATION NOW APPLIES TO ALL MEMBERSHIP CLASSES. VOTING DEFINITIONS AND VOTING MATTERS SECTION 10.5, THE TERM "VOTING MEMBERS" NOW INCLUDES EQUITY GOLF MEMBERS (WHO HAVE 5 VOTES) AND SENIOR MEMBERS (WHO HAVE 2 VOTES). THE NUMBER OF VOTES DID NOT CHANGE. SECTION 16.2 (ASSESSMENTS) IS BEING AMENDED TO INTRODUCE "SPECIAL ASSESSMENTS" WHICH INCLUDES TWO TYPES: OPERATING AND CAPITAL. AS TO AN OPERATING SPECIAL ASSESSMENT, THE SPECIAL ASSESSMENT WILL BE PRORATED AMONG VOTING MEMBERS BASED UPON THE AMOUNT OF DUES CHARGED TO EACH MEMBER DURING THE YEAR IN WHICH THE DEFICIT OCCURS. THE CAPITAL SPECIAL ASSESSMENT IS SUBJECT TO A VOTE OF THE VOTING MEMBERS. CAPITAL SEPCIAL ASSESSMENTS WILL BE PRORATED AMONG THE VOTING MEMBERS, WHICH PRORATION IS DONE BY THE BOARD OF GOVERNORS. SECTION 17 (AMENDMENTS) IS BEING AMENDED TO PROVIDE THAT AMENDMENTS TO THE ARTICLES OF INCORPORATION OR THE BYLAWS WILL BE MADE BY THE MAJORITY VOTE OF THE BOARD OF GOVERNORS AND THE 2/3 VOTE OF THE VOTES CAST BY VOTING MEMBERS. BOARD COMPENSATION AND OFFICER/EXECUTIVE COMMITTEE QUALIFICATION THE AMENDMENT TO SECTION 4.1 (BOARD OF GOVERNORS) PROVIDES THAT A SENIOR MEMBER OR HIS/HER SPOUSE MAY BE ELECTED TO THE BOARD OF GOVERNORS AND INCLUDES A RESTRICTION THAT ONLY ONE SENIOR MEMBER/SPOUSE MAY SERVE ON THE BAORD AT ANY ONE TIME. THE SPOUSE OF AN EQUITY GOLF MEMBER TO SERVE ON THE BOARD OF GOVERNORS IS NOW PERMITTED. THE AMENDMENT TO SECTION 9.1 (COMMITTEES) CLARIFIES THAT EACH MEMBER OF THE EXECUTIVE COMMITTEE SHALL BE AN EQUITY GOLF MEMBER OR THE SPOUSE OF AN EQUITY GOLF MEMBER. NOMINATING COMMITTEE THE AMENDEMENT TO SECTION 4.2 (NOMINATING COMMITTEE) PROVIDES THAT PRIOR TO THE ANNUAL MEETING, THE PRESIDENT SHALL APOINT A NOMINATING COMMITTEE THAT WILL NOMINATE POTENTIAL BOARD CANDIDATES. THE BOARD OF GOVERNORS. OR A SUBSET OF THE BOARD, MAY ACT AS THE NOMINATING COMMITTEE. THE PAST-PRESIDENTS OF THE CLUB, AS A GROUP, WILL BE A RESOURCE TO THE NOMINATING COMMITTEE. NO LESS THAN 10% OF THE TOTAL VOTING INTEREST MAY NOMINATE CANDIDATES FOR ELECTION BY PETITION. SOCIAL AWAITING GOLF MEMBERSHIPS THE EXISTING "SOCIAL EQUITY MEMBERSHIP" IS BEING RENAMED TO A NEW NON-EQUITY CLASS OF MEMBERSHIP CALLED "SOCIAL AWAITING GOLF." WHEN THERE IS NOT AN EQUITY GOLF MEMBERSHIP AVAILABLE, A PERSON MAY JOIN UNDER THIS NEW CATEGORY. THIS CLASS IS INTENDED TO BE A "SHORT TERM" WAIT LIST FOR A FEW MONTHS, NOT YEARS. RESIGNATION LIST PROCESS AND BROKERED TRANSFER PROGRAM MEMBERSHIP CONTRIBUTION IS BEING MODIFIED TO CLARIFY HOW THE PREVAILING MEMBERSHIP CONTRIBUTION AMOUNTS ARE SET AND HELP CLARIFY THE DISTINCTION BETWEEN THE ORIGINAL RESIGNATION LIST AND THE BROKERED LIST. RESIGNATION-TRANSFERABILITY OF MEMBERSHIPS IS BEING MODIFIED TO CLARIFY HOW THE ORIGINAL RESIGNATION PROCESS OPERATES, HOW THE BROKERED TRANSFER PROGRAM OPERATES, AND TO DELINEATE THESE TWO DISTINCT PROCESSES. |
| 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 EQUITY MEMBERS, INTERMEDIATE MEMBERS, AND SOCIAL EQUITY MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CAPITAL EXPENDITURE IN EXCESS OF $2,000,000 AND RENOVATIONS ARE SUBJECT TO MEMBER APPROVAL. |
| 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 CLUB'S TREASURER. THE TREASURER REVIEWS FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. |
| FORM 990, PART VI, SECTION B, LINE 12C | CLUB MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY EVALUATING ANNUAL DISCLOSURES. IN ADDITION, ANYTHING THAT IS QUESTIONABLE IS PUT BEFORE THE GENERAL MANAGER AND COMMITTEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE YEAR END BONUSES, RAISES, AND ANNUAL REVIEWS OF THE MANAGEMENT POSITIONS ARE CONDUCTED BY THE COMPENSATION COMMITTEE AND BOARD. INDUSTRY SURVEYS ARE ALSO USED FOR COMPARISON. THE EXECUTIVE COMMITTEE OF THE BOARD REVIEWS THE COMPENSATION PACKAGES FOR THE GENERAL MANAGER. THE GENERAL MANAGER DETERMINES COMPENSATION PACKAGES FOR DEPARTMENT HEADS AND REVIEWS ANNUALLY. |
| 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 ORGANIZATION PROVIDES COPIES OF THE CONFLICT OF INTEREST POLICY UPON REQUEST. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE CLUB WEBSITE AND UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ISSUANCE OF MEMBERSHIP CERTIFICATES 1,584,000. REDEMPTION OF MEMBERSHIP CERTIFICATES -154,000. DEBT ASSESSMENTS 748,034. SOCIAL INITIATION FEES 125,000. CAPITAL FUNDING OF DEPRECIATION ASSESSMENTS 667,331. MEMBER DONATIONS 190,700. NET ASSETS WITH DONOR RESTRICTIONS RELEASED FROM RESTRCTIONS -98,016. |
| FORM 990: PART XII, LINE 2C: | THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR. |