THE MOORINGS COUNTRY CLUB OF NAPLES INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE MOORINGS COUNTRY CLUB OF NAPLES INC (EIN 59-1221044)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-10-10
- IRS object ID
- 202542839349301684
- Schema version
- 2023v6.0
- 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 | 2025-10-10T16:10:55-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 592840381 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILLIPS FELDMAN GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 LAUREL OAK DRIVE SUITE 303 | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 341082764 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591221044 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MOORINGS COUNTRY CLUB OF NAPLES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOOR | BusinessNameControlTxt |
| Phone | 2392610909 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 CRAYTON ROAD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34103 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RON PERRI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 2392610909 | PhoneNum |
| Signature | 2025-10-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NATHAN A PHILLIPS CPA | PreparerPersonNm |
| PTIN | P00189856 | PTIN |
| Phone | 2395661600 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | MATT TORNOW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 CRAYTON ROAD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,598,786 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MOORINGSCC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | THE CLUB OFFERS AN 18-HOLE EXECUTIVE GOLF COURSE AND FULL SERVICE MERCHANDISE GOLF SHOP. THE CLUB UTILIZES ITS CLUBHOUSE TO OFFER LUNCH, DINNER, SUNDAY BRUNCH AND SPECIAL EVENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 55 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $381,668 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $329,682 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,687,106 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,999,528 | CYProgramServiceRevenueAmt |
| PY Investment Income | $127,911 | PYInvestmentIncomeAmt |
| CY Investment Income | $175,531 | CYInvestmentIncomeAmt |
| PY Other Revenue | $150,744 | PYOtherRevenueAmt |
| CY Other Revenue | $20,174 | CYOtherRevenueAmt |
| PY Total Revenue | $3,965,761 | PYTotalRevenueAmt |
| CY Total Revenue | $4,195,233 | 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 | $1,516,302 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,627,525 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,703,075 | PYOtherExpensesAmt |
| CY Other Expenses | $1,888,035 | CYOtherExpensesAmt |
| PY Total Expenses | $3,219,377 | PYTotalExpensesAmt |
| CY Total Expenses | $3,515,560 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $746,384 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $679,673 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,916,313 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,752,382 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,386,191 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,873,160 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,530,122 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,879,222 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE THE SOCIAL RECREATION AND INTERACTION OF THE MEMBERS AND TO ENCOURAGE AN INTEREST IN GOLF AND DINING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | ONE OF THE CLUB'S PRIMARY PROGRAM SERVICES IS THE MAINTENANCE OF THE CLUB'S GOLF COURSE IN ORDER TO ATTRACT AND RETAIN DUES PAYING MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE CLUB'S LARGEST PROGRAM SERVICE IS PROVIDING FOOD AND BEVERAGE OPERATIONS AND SERVICES FOR ITS DUES PAYING MEMBERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | IN ADDITION TO MAINTAINING THE CLUB'S GOLF COURSE AS PREVIOUSLY NOTED, THE CLUB ALSO OPERATES THE GOLF COURSE BY OPERATING AND MAINTAINING A GOLF PRO SHOP WHICH PROVIDES AND RENTS GOLF CARTS, AND OTHER SERVICES FOR MEMBERS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 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 | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 55 | 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 | $323,035 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $128,558 | 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 | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MARY MAURAIS CONTROLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2392610909 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 CRAYTON ROAD | AddressLine1Txt |
| City | NAPLES | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 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 |
|---|---|---|---|---|---|---|---|
| CHERYL TURNER | |||||||
| PRESIDENT | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SAM LADD | |||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RON PERRI | |||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL WALLOR | |||||||
| VICE PRESIDENT/SECRETARY | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DORIAN JORDAN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY MORRIS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT WEATHERBY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CLAYTON SCHWERIN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD CURRAN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW TORNOW | |||||||
| GENERAL MANAGER/COO | 40.00 | $153,146 | $0 | $7,493 | Yes (X) | ||
| MARY MAURAIS | |||||||
| CONTROLLER | 40.00 | $124,351 | $0 | $5,052 | Yes (X) | ||
| SEAN DONOGHUE | |||||||
| GOLF PRO | 40.00 | $109,150 | $0 | $5,814 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $386,647 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $18,359 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | 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 |
|---|---|---|---|---|---|
| D GARRETT CONSTRUCTION | |||||
| 4933 TAMIAMI TRL N STE 300 | NAPLES | FL | 34103 | CONSTRUCTION | $3,302,848 |
| ARTHUR J GALLAGHER | |||||
| 1395 PANTHER LN STE 100 | NAPLES | FL | 34109 | INSURANCE BROKER | $382,101 |
| EDWARD DON & COMPANY | |||||
| 6255 BROOK HOLLOW PKWY | NORCROSS | GA | 30071 | KITCHEN EQUIPMENT & DESIGN | $190,980 |
| BLUE CROSS BLUE SHIELD | |||||
| 3606 ENTERPRISE AVE | NAPLES | FL | 34104 | INSURANCE CARRIER | $171,606 |
| WESCO TURF | |||||
| 2033 CANTU CT | SARASOTA | FL | 34232 | COURSE EQUIPMENT | $121,461 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $3,351,875 | $3,351,875 | |
| CART, GREENS AND OTHER GOLF | 713910 | $556,456 | $473,056 | $83,400 |
| FOOD AND BEVERAGE GRATUITY/SERVIC | 713910 | $87,197 | $87,197 | |
| ANNUAL GOLF FEES | 713910 | $4,000 | $4,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,999,528 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $326,452 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $326,452 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $61,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $211,921 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$150,921 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$150,921 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$150,921 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $612,106 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,191,632 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$579,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$551,342 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$28,184 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INITIAL CAPITAL CONTRIBUTIONS | 713910 | $323,035 | $323,035 |
| UNUSED MINIMUM SPENDING | 713910 | $107,391 | $107,391 |
| SPECIAL PURPOSE FUNDS | 713910 | $84,441 | $84,441 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,833 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,833 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $599,700 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,195,233 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,813,565 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $381,668 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,382,271 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,204 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,744 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,306 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,528 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,020 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,000 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,170 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,464 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,924 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,695 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INCOME TAXES | $86,000 |
| GOLF COURSE MAINTENANCE | $369,130 |
| ADMINISTRATIVE | $264,182 |
| FOOD AND BEVERAGE | $188,500 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,422 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,515,560 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,060 | BOYAmt |
| EOY | $332 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,981,476 | BOYAmt |
| EOY | $2,542,706 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,339 | BOYAmt |
| EOY | $247,788 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,888 | BOYAmt |
| EOY | $131,043 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,636 | BOYAmt |
| EOY | $205,389 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,323,442 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,350,622 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,422,938 | BOYAmt |
| EOY | $6,972,820 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,235,836 | BOYAmt |
| EOY | $3,524,007 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $998,140 | BOYAmt |
| EOY | $128,297 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,916,313 | BOYAmt |
| EOY | $13,752,382 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,648 | BOYAmt |
| EOY | $569,703 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,153 | BOYAmt |
| EOY | $368,104 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $657,390 | BOYAmt |
| EOY | $935,353 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,386,191 | BOYAmt |
| EOY | $1,873,160 | 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 | $8,479,269 | BOYAmt |
| EOY | $11,830,683 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,853 | BOYAmt |
| EOY | $48,539 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,530,122 | BOYAmt |
| EOY | $11,879,222 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,916,313 | BOYAmt |
| EOY | $13,752,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $679,673 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,669,427 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Investment Cost Or Other Basis | $359,626 | InvestmentCostOrOtherBasisAmt |
| Book Value | $359,626 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,736,991 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,533,145 | DepreciationAmt |
| Book Value | $4,203,846 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $4,112,700 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,027,658 | DepreciationAmt |
| Book Value | $2,085,042 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $2,114,125 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $1,789,819 | DepreciationAmt |
| Book Value | $324,306 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,972,820 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT SECURITIES | Desc |
| Book Value | $3,524,007 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,524,007 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $40,905 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED INITIAL CAPITAL CONTRIBUTIONS | Desc |
| Amt | $894,448 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $935,353 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,386,865 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,191,632 | OtherRevenueAmt |
| Revenue Not Reported | $1,191,632 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,195,233 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,195,233 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,707,192 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,191,632 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,191,632 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,515,560 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,515,560 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ANNUALLY, THE CLUB EVALUATES ITS TAX POSITIONS AND HAS CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,191,632. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 1,191,632. |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MATTHEW TORNOW | PersonNm |
| Title | GENERAL MANAGER/COO | TitleTxt |
| Base Compensation Filing Org | $126,729 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $20,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $6,417 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $6,174 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $1,319 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $160,639 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE CLUB PROVIDED THE GENERAL MANAGER A WRITTEN EMPLOYMENT CONTRACT CLEARLY STATING THE TERMS OF HIS EMPLOYMENT WITH THE CLUB, INCLUDING COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CLUB HAS FULL GOLF EQUITY MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. ONLY FULL EQUITY GOLF MEMBERS HAVE VOTING RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS. THE BOD CANNOT BORROW FUNDS FROM A LENDING INSTITUTION, LEVY AN ASSESSMENT, OR CHANGE THE BY-LAWS WITHOUT APPROVAL FROM THE VOTING MEMBERS OF THE CLUB. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE TREASURER, CONTROLLER, COO, BOD, AND FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE APPROVES THE RETURN, THEY WILL RECOMMEND TO THE BOARD TO APPROVE THE FILINGS AS PREPARED BY THE ACCOUNTING FIRM. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CLUB HAS ADOPTED AND IMPLEMENTED A CONFLICT OF INTEREST POLICY FOR ALL EMPLOYEES AND BOARD MEMBERS TO REVIEW AND UPDATE ON AN ANNUAL BASIS. THE CLUB STRESSES THE IMPORTANCE OF THE CONFLICT OF INTEREST POLICY; ESPECIALLY TO EACH OF ITS BOARD MEMBERS AND TO KEY EMPLOYEES. ALL NEW VENDORS MUST BE APPROVED BY THE COO AND REVIEWED BY ACCOUNTING DEPARTMENT PERSONNEL. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE GENERAL MANAGER'S SALARY INCREASE IS BASED ON HIS EMPLOYMENT CONTRACT, PERFOMANCE EVALUATION, LENGTH OF SERVICE, REVIEW OF COMPENSATION STANDARDS, AND IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. ALL OTHER DEPARTMENT HEADS AND DEPARTMENT ASSISTANT INCREASES ARE DETERMINED BY A COMBINATION OF ABILITIES, PERFORMANCE, LENGTH OF SERVICE AND COMPENSATION STANDARDS FOR EACH POSITION WITHIN THE ORGANIZATION USING A RSM COMPENSATION OR SIMILAR REPORT. |
| FORM 990, PART VI, SECTION C, LINE 19 | MEMBERS MAY SUBMIT A WRITTEN REQUEST TO THE GENERAL MANAGER OR CONTROLLER FOR COPIES OF THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS. GOVERNING DOCUMENTS MAY ALSO BE LOCATED ON THE CLUB'S WEBSITE. |
| PART VII SECTION A AND SCHEDULE J | THE ORIGINAL FORM 990 WAS AMENDED AS INITIAL REPORTED COMPENSATION AMOUNTS ON PART VII SECTION A AND SCHEDULE J DID NOT AGREE WITH THE FILED 2023 FILED W-2 FORMS. |
| FORM 990, PART XI, LINE 9: | REDEMPTION OF MEMBERSHIP CERTIFICATES -148,036. NON-REFUNDABLE EQUITY GOLF INITIATION FEES 494,000. CAPITAL CONTRIBUTIONS 2,248,844. IOBG RENOVATION ASSESSMENTS 74,619. |