TARA GOLF AND COUNTRY CLUB INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- TARA GOLF AND COUNTRY CLUB INC (EIN 65-0120044)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-02-13
- IRS object ID
- 201330449349300993
- Schema version
- 2012v2.0
- 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) |
|---|---|---|
| Timestamp | 2013-02-13T15:25:08-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591954606 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAVANAUGH & CO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2381 FRUITVILLE ROAD | AddressLine1 |
| City | SARASOTA | City |
| State | FL | State |
| ZIP Code | 34237 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650120044 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TARA GOLF & COUNTRY CLUB INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TARA | NameControl |
| Phone | 9417567775 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1 |
| City | BRADENTON | City |
| State | FL | State |
| ZIP Code | 34203 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOYCE LEONE | Name |
| Title | PRESIDENT | Title |
| Phone | 9417567775 | Phone |
| Date Signed | 2013-02-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEPHEN D SPANGLER | Name |
| PTIN | P01224549 | PTIN |
| Phone | 9413662983 | Phone |
| Date Prepared | 2013-02-08 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JOYCE LEONE | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1 |
| City | BRADENTON | City |
| State | FL | State |
| ZIP Code | 34203 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6025707 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.TARAGCC.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1988 | YearFormation |
| State Legal Domicile | FL | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE ITS MEMBERS RECREATIONAL AND SOCIAL OPPORTUNITIES THROUGH QUALITY PRIVATE COUNTRY CLUB AND GOLF FACILITIES WITHIN A WELL MAINTAINED COMMUNITY, IN AN ATMOSPHERE OF FRIENDLINESS, TRANSPARENCY AND MUTUAL RESPECT, AND IN A FISCALLY RESPONSIBLE MANNER. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 106 | TotalNbrEmployees |
| Total Nbr Volunteers | 80 | TotalNbrVolunteers |
| Total Gross UBI | 388297 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -172123 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4480013 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4613430 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7179 | InvestmentIncomePriorYear |
| Investment Income Current Year | -26311 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 754320 | OtherRevenuePriorYear |
| Other Revenue Current Year | 792023 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5241512 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5379142 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2317280 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2432599 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2653478 | OtherExpensePriorYear |
| Other Expenses Current Year | 2659740 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4970758 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5092339 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 270754 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 286803 | RevenuesLessExpensesCY |
| Total Assets BOY | 11439234 | TotalAssetsBOY |
| Total Assets EOY | 11512383 | TotalAssetsEOY |
| Total Liabilities BOY | 6769305 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6412695 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4669929 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5099688 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE ITS MEMBERS RECREATIONAL AND SOCIAL OPPORTUNITIES THROUGH QUALITY PRIVATE COUNTRY CLUB AND GOLF FACILITIES WITHIN A WELL MAINTAINED COMMUNITY, IN AN ATMOSPHERE OF FRIENDLINESS, TRANSPARENCY AND MUTUAL RESPECT, AND IN A FISCALLY RESPONSIBLE MANNER. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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 765 GOLF MEMBERSHIPS AND 106 SOCIAL MEMBERSHIPS OUTSTANDING AS OF YEAR END. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 9 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 106 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Initiation Fees | $142,956 | InitiationFeesAmount |
| Gross Receipts | $425,428 | GrossReceiptsAmount |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | LARRY PERKINS | NamePerson |
| Telephone Number | 9417567775 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6602 DREWRYS BLUFF | AddressLine1 |
| City | BRADENTON | City |
| State | FL | State |
| ZIP Code | 34203 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JOYCE LEONE | |||||||
| PRESIDENT | 0.00 | X | X | 0 | 0 | 0 | |
| EDD GARBRICK | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| DAVE WHISTLER | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| ACE BOUGHTON | |||||||
| DIRECTOR | 0.00 | X | 0 | 0 | 0 | ||
| JIM SHUFORD | |||||||
| VICE PRESIDENT | 0.00 | X | X | 0 | 0 | 0 | |
| MARK COOPER | |||||||
| TREASURER | 0.00 | X | X | 0 | 0 | 0 | |
| MARIAN MEYER | |||||||
| SECRETARY | 0.00 | X | X | 0 | 0 | 0 | |
| ANTHONY GREISING | |||||||
| GENERAL MANAGER | 40.00 | X | 152843 | 0 | 8483 | ||
| LARRY PERKINS | |||||||
| ASSISTANT GENERAL MANAGER | 40.00 | 100893 | 0 | 7036 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 253736 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 15519 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| SYSCO-WEST COAST FLORIDA | |||||
| PO BOX 1839 | PALMETTO | FL | 34220 | FOOD & SUPPLIES | 304972 |
| WESCO TURF INC | |||||
| PO BOX 300006 | DULUTH | GA | 30096 | GOLF COURSE EQUIPMENT | 290080 |
| AETNA | |||||
| PO BOX 804735 | CHICAGO | IL | 60680 | HEALTH INSURANCE | 191419 |
| FLORIDA POWER & LIGHT CO | |||||
| GENERAL MAIL FACILITY | MIAMI | FL | 331880001 | ELECTRICITY | 116837 |
| ZURICH NORTH AMERICA | |||||
| PO BOX 4664 | CAROL STREAM | IL | 60197 | INSURANCE | 106462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| REGULAR ASSESSMENTS AN | 713910 | 3539808 | 3539808 | |
| CART FEES | 713910 | 687358 | 530846 | 156512 |
| GREEN FEES | 713910 | 200849 | 139728 | 61121 |
| MANAGEMENT FEES | 561000 | 100148 | 41800 | 58348 |
| UNSPENT FOOD MINIMUM | 722100 | 85267 | 85267 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4613430 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4675 | TotalRevenueColumn |
| Exclusion | $4,675 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 30986 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -30986 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -30986 | TotalRevenueColumn |
| Related Or Exempt Function Income | -30986 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1339267 | GrossSalesOfInventory |
| Cost Of Goods Sold | 615579 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 723688 | TotalRevenueColumn |
| Related Or Exempt Function Income | 611372 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 112316 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| FINANCE CHARGES | 713910 | 33175 | 33175 |
| OTHER ADMINISTRATIVE I | 713910 | 28460 | 28460 |
| NEW OWNER APPLICATION | 713910 | 6700 | 6700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 68335 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5379142 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4986170 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 388297 | UnrelatedBusinessRevenue |
| Exclusion | $4,675 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 253736 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1758506 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 209182 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211175 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9483 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15215 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3922 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21796 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160125 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74738 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 273238 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2305 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4868 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 391347 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 652486 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 130354 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| GOLF COURSE MAINTENANCE | 469580 |
| OTHER EXPENSES | 181940 |
| FOOD & BEVERAGE | 164020 |
| GOLF OPERATIONS | 86751 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17572 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5092339 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1422 | BOY |
| EOY | 1522 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2125565 | BOY |
| EOY | 2409806 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 277980 | BOY |
| EOY | 316949 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 158845 | BOY |
| EOY | 162948 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 74314 | BOY |
| EOY | 73317 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11755161 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3218855 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8779638 | BOY |
| EOY | 8536306 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21470 | BOY |
| EOY | 11535 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11439234 | BOY |
| EOY | 11512383 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 305237 | BOY |
| EOY | 352822 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 454997 | BOY |
| EOY | 419745 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6009071 | BOY |
| EOY | 5640128 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6769305 | BOY |
| EOY | 6412695 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4669929 | BOY |
| EOY | 5099688 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4669929 | BOY |
| EOY | 5099688 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11439234 | BOY |
| EOY | 11512383 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 286803 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 142956 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3859228 | OtherCostOrOtherBasis |
| Depreciation | 892173 | Depreciation |
| Book Value | 2967055 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3722795 | OtherCostOrOtherBasis |
| Depreciation | 707456 | Depreciation |
| Book Value | 3015339 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4158138 | OtherCostOrOtherBasis |
| Depreciation | 1619226 | Depreciation |
| Book Value | 2538912 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 15000 | OtherCostOrOtherBasis |
| Book Value | 15000 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 8536306 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 6025707 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 646565 | OtherRevenues |
| Revenue Not Rptd F990 | 646565 | RevenueNotRptdF990 |
| Revenue Subtotal | 5379142 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5379142 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5738904 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 646565 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 646565 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5092339 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5092339 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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, 2012. THE ORGANIZATION'S FEDERAL INCOME TAX RETURNS FOR THE YEARS ENDED 2011, 2010 AND 2009 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 615579. LOSS ON DISPOSAL NETTED W/REVENUE ON 990 30986. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD NETTED W/REVENUE ON 990 615579. LOSS ON DISPOSAL NETTED W/REVENUE ON 990 30986. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | ANTHONY GREISING | NamePerson |
| Title | GENERAL MANAGER | Title |
| Base Compensation Filing Org | 136485 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 10430 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 5928 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 8483 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 161326 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 3 | ReturnReference |
| 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 11 | RETURN WAS PROVIDED TO ALL BOARD MEMBERS AFTER CFO REVIEWED INITIALLY. APPROVAL OF FINAL DRAFT WAS OBTAINED FROM ALL BOARD MEMBERS. | |
| 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 THE 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 XI, LINE 9: | CAPITAL ASSESSMENTS 142956. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | NO CHANGE FROM PRIOR YEAR. | |
| FORM 990, PART XI, LINE 9, OTHER INCREASES IN NET ASSETS: | OTHER INCREASES IN NET ASSETS IS A RESULT OF CAPITAL CONTRIBUTIONS FROM NEW OWNERS OF $99,340. |