Civic Intelligence

Bernardo Heights Country Club

990 • Fiscal year 2014 • EIN 33-0178712

Jul 01, 2013 to Jun 30, 2014 • Filed on May 07, 2015

16066 Bernardo Heights Pkwy92128

(858) 487-4022

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

35th percentile

0.27x

Higher debt load relative to assets than 35% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.37x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Net Margin

34th percentile

-2.3%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$138,450

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Asset Growth

27th percentile

-3.2%

Faster asset growth than 27% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$6,380,914

Up $481,083 (+8.2%) from 2012

Net Assets

Down

$4,631,791

Down $132,886 (-2.8%) from 2012

Liabilities

Up

$1,749,123

Up $613,969 (+54%) from 2012

Revenue

$4,752,775

No earlier filing loaded for comparison.

Expenses

Up

$4,863,335

Up $599 (+0.0%) from 2012

Net Income

-$110,560

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,183,764Liabilities 2010: $1,315,861Net Assets 2010: $4,867,9032010Assets 2011: $6,164,485Liabilities 2011: $1,409,693Net Assets 2011: $4,754,7922011Assets 2012: $5,899,831Liabilities 2012: $1,135,154Net Assets 2012: $4,764,6772012Assets 2014: $6,380,914Liabilities 2014: $1,749,123Net Assets 2014: $4,631,7912014Assets 2015: $6,258,743Liabilities 2015: $1,617,227Net Assets 2015: $4,641,5162015

Highlighted filing

2014

Assets$6,380,914
Liabilities$1,749,123
Net Assets$4,631,791

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,998,2082010Expenses 2011: $5,064,0392011Expenses 2012: $4,862,7362012Revenue 2014: $4,752,775Expenses 2014: $4,863,335Net Income 2014: -$110,5602014Revenue 2015: $4,571,659Expenses 2015: $4,570,347Net Income 2015: $1,3122015

Highlighted filing

2014

Revenue$4,752,775
Expenses$4,863,335
Net Income-$110,560
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 7, 2015
Return Version
2013v4.0
Gross Receipts
$4,752,775
Mission and Program Overview

Mission

To ensure that it is the most desireable and highest quality club in the general area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,968,989$5,689,350▲ $720,361
Accounts Receivable$547,151$517,379▼ $29,772
Inventories for Sale or Use$110,406$105,371▼ $5,035
Prepaid Expenses and Deferred Charges$61,835$52,052▼ $9,783
Cash and Non-Interest-Bearing Accounts$442,846$6,762▼ $436,084
Total Assets$6,594,881$6,380,914▼ $213,967
Other Assets Total$463,654$10,000▼ $453,654
Liabilities
Mortgage Notes Payable Secured by Investment Property$800,000$734,612▼ $65,388
Other Liabilities$691,251$624,526▼ $66,725
Accounts Payable and Accrued Expenses$368,041$389,985▲ $21,944
Total Liabilities$1,859,292$1,749,123▼ $110,169
Net Assets / Fund Balance
Unrestricted Net Assets$4,735,589$4,631,791▼ $103,798
Total Net Assets Fund Balance$4,735,589$4,631,791▼ $103,798
Total Liabilities and Net Assets / Fund Balance$6,594,881$6,380,914▼ $213,967

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,769,295$6,246,266$9,015,561
Land$2,920,055-$2,920,055
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mike SpaydGeneral Manager$138,450$138,450

Board Members and Trustees

NameTitle
Jim SahagianPresident
Hugh ButtVice President
Bill WalkowiakDirector
Jere BuffingtonDirector
Ken CrudenDirector
Ray VendettiDirector
Ron MennellaDirector
Margery SwansonSecretary
Tim YoukinTresurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,354,264
Program Service Revenue
$2,181,352
Investment Income
$24
Other Revenue
$217,135
Change in Net Assets
$-110,560

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,733,121
Revenue Not Reported on Financial Statements
$19,654
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$19,654
Total Revenue per Audited Statements
$4,733,121
Total Revenue per Form 990
$4,752,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,622,199
Salaries, Compensation, and Employee Benefits$2,241,136
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,543,071$330,181-$1,873,252
All Other Expenses$187,694$207,015-$394,709
Insurance$275,130$101,251-$376,381
Depreciation Depletion-$332,115-$332,115
Payroll Taxes$294,645$27,164-$321,809
Other Expenses$113,056$5,970-$113,056
Other Employee Benefits$39,551$6,524-$46,075
Interest-$33,141-$33,141
Office Expenses$8,014$13,379-$21,393
Fees for Services Accounting-$16,700-$16,700
Fees for Services Legal-$10,775-$10,775
Advertising$2,074$25-$2,099
Travel-$266-$266
Total Functional Expenses$3,722,091$1,141,244$0$4,863,335

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,863,335
Expenses per Audited Statements$4,843,681
Total Expenses per Audited Statements$4,843,681
Expenses Not Reported on Financial Statements$19,654
Other Expense Adjustments$19,654
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
UNEARNED MEMBERS' FEES$425,105
Line of Credit$135,925
Capital Lease$37,789
Non-equity Memberships$22,883
Golf Association Funds Payable$2,824
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Elected board of directors

Form 990, Part VI, Section A, Line 7A

All country club members are equal voting members who elect a board of directors in regular elections

Form 990, Part VI, Section A, Line 7B

Major decisions are approved by a vote of all members

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by certain members of the board.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
33-0178712
Phone
8584874022

Signing Officer

Name
Mike Spayd
Title
General Manager
Phone
8584874022
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Spayd
Formed
1986
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
0
Employees
102
Volunteers
0

Preparer

Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Junior executive released from membership 5,824. Junior executive upgrade to equity 938.

Financial Statement Notes

PART X, LINE 2:

The club has adopted accounting standards which clarify the accounting for uncertainty in income taxes recognized in the financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. It also provides guidance on derecognition and measurement of a tax position taken or to be taken in a tax return. The adoption of these standards did not have a material effect. As of june 30, 2014, the club has not accrued interest or penalties regarding uncertain tax positions. The club files tax returns in the u.s. Federal jurisdiction and the state of california. The club is no longer subject to examination by u.s. And california tax authorities for years before 2010 and 2009, respectively.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Bad debt recovery included in expense on audit 19,654.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Bad debt recovery included in expense on audit 19,654.

Raw XML AppendixShowing 400 of 492 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0368041
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0389985
IRS990/AccountsReceivableGrp/BOYAmt0547151
IRS990/AccountsReceivableGrp/EOYAmt0517379
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ENSURE THAT IT IS THE MOST DESIREABLE AND HIGHEST QUALITY CLUB IN THE GENERAL AREA.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt025
IRS990/AdvertisingGrp/ProgramServicesAmt02074
IRS990/AdvertisingGrp/TotalAmt02099
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0207015
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0187694
IRS990/AllOtherExpensesGrp/TotalAmt0394709
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0BROCK WILDMAN
IRS990/BooksInCareOfDetail/PhoneNum08584874022
IRS990/BooksInCareOfDetail/USAddress/AddressLine1016066 BERNARDO HEIGHTS PARKWAY
IRS990/BooksInCareOfDetail/USAddress/City0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode092128
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0442846
IRS990/CashNonInterestBearingGrp/EOYAmt06762
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02354264
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024
IRS990/CYOtherExpensesAmt02622199
IRS990/CYOtherRevenueAmt0217135
IRS990/CYProgramServiceRevenueAmt02181352
IRS990/CYRevenuesLessExpensesAmt0-110560
IRS990/CYSalariesCompEmpBnftPaidAmt02241136
IRS990/CYTotalExpensesAmt04863335
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04752775
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0332115
IRS990/DepreciationDepletionGrp/TotalAmt0332115
IRS990/Desc0THE BERNARDO HEIGHTS COUNTRY CLUB PROVIDES GOLF FACILITIES TO ENCOURAGE MEMBER PARTICIPATION IN OUTDOOR EXERCISE AND SOCIAL INTERACTION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt0102
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt03722091
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt016700
IRS990/FeesForServicesAccountingGrp/TotalAmt016700
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt010775
IRS990/FeesForServicesLegalGrp/TotalAmt010775
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0JIM SAHAGIAN
IRS990/Form990PartVIISectionAGrp/PersonNm1HUGH BUTT
IRS990/Form990PartVIISectionAGrp/PersonNm2MARGERY SWANSON
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM YOUKIN
IRS990/Form990PartVIISectionAGrp/PersonNm4JERE BUFFINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm5KEN CRUDEN
IRS990/Form990PartVIISectionAGrp/PersonNm6RON MENNELLA
IRS990/Form990PartVIISectionAGrp/PersonNm7RAY VENDETTI
IRS990/Form990PartVIISectionAGrp/PersonNm8BILL WALKOWIAK
IRS990/Form990PartVIISectionAGrp/PersonNm9MIKE SPAYD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9138450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRESURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01986
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04752775
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0101251
IRS990/InsuranceGrp/ProgramServicesAmt0275130
IRS990/InsuranceGrp/TotalAmt0376381
IRS990/InterestGrp/ManagementAndGeneralAmt033141
IRS990/InterestGrp/TotalAmt033141
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0110406
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0105371
IRS990/InvestmentIncomeGrp/ExclusionAmt024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06246266
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04968989
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05689350
IRS990/LandBldgEquipCostOrOtherBssAmt011935616
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt02354264
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt011835
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt011835
IRS990/MissionDesc0TO ENSURE THAT IT IS THE MOST DESIREABLE AND HIGHEST QUALITY CLUB IN THE GENERAL AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0800000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0734612
IRS990/NetAssetsOrFundBalancesBOYAmt04735589
IRS990/NetAssetsOrFundBalancesEOYAmt04631791
IRS990/NetUnrelatedBusTxblIncmAmt0-71044
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013379
IRS990/OfficeExpensesGrp/ProgramServicesAmt08014
IRS990/OfficeExpensesGrp/TotalAmt021393
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0463654
IRS990/OtherAssetsTotalGrp/EOYAmt010000
IRS990/OtherChangesInNetAssetsAmt06762
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06524
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt039551
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046075
IRS990/OtherExpensesGrp/Desc0FOOD & BEVERAGE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt056738
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15970
IRS990/OtherExpensesGrp/ProgramServicesAmt0634469
IRS990/OtherExpensesGrp/ProgramServicesAmt1434803
IRS990/OtherExpensesGrp/ProgramServicesAmt2189584
IRS990/OtherExpensesGrp/ProgramServicesAmt3113056
IRS990/OtherExpensesGrp/TotalAmt0634469
IRS990/OtherExpensesGrp/TotalAmt1491541
IRS990/OtherExpensesGrp/TotalAmt2195554
IRS990/OtherExpensesGrp/TotalAmt3113056
IRS990/OtherLiabilitiesGrp/BOYAmt0691251
IRS990/OtherLiabilitiesGrp/EOYAmt0624526
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0SPECIAL ASSESSMENTS
IRS990/OtherRevenueMiscGrp/Desc1MEMBERSHIP TRANSFER FE
IRS990/OtherRevenueMiscGrp/Desc2BAD DEBT RECOVERY
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0158646
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt219654
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0158646
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt219654
IRS990/OtherRevenueTotalAmt0217135
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0330181
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01543071
IRS990/OtherSalariesAndWagesGrp/TotalAmt01873252
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027164
IRS990/PayrollTaxesGrp/ProgramServicesAmt0294645
IRS990/PayrollTaxesGrp/TotalAmt0321809
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061835
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt052052
IRS990/PrincipalOfficerNm0MIKE SPAYD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0722100
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2451110
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4493000
IRS990/ProgramServiceRevenueGrp/Desc0FOOD & BEVERAGE
IRS990/ProgramServiceRevenueGrp/Desc1GOLF CART RENTALS
IRS990/ProgramServiceRevenueGrp/Desc2PROSHOP
IRS990/ProgramServiceRevenueGrp/Desc3GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc4LOCKER ROOMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01201498
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1297989
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2162520
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3653
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt446748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01431411
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1343370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2187684
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3159080
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt446748
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0229913
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt145381
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt225164
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt3158427
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02520792
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04804
IRS990/PYOtherExpensesAmt02712097
IRS990/PYOtherRevenueAmt0273822
IRS990/PYProgramServiceRevenueAmt02075516
IRS990/PYRevenuesLessExpensesAmt0-37428
IRS990/PYSalariesCompEmpBnftPaidAmt02200265
IRS990/PYTotalExpensesAmt04912362
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04874934
IRS990/ReconcilationRevenueExpnssAmt0-110560
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02354264
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02520798
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02530157
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02679639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02811080
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt012895938
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01722467
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02093474
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02102529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02069298
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01995567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt09983335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt044
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0196896
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0229614
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0202463
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0197840
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0224032
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01050845
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95610
IRS990ScheduleA/PublicSupportPY509Pct00.96130
IRS990ScheduleA/PublicSupportTotal509Amt022879273
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04076731
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04614272
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04632686
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04748937
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt04806647
IRS990ScheduleA/Total509Grp/TotalAmt022879273
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04273651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04843900
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04835153
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04946778
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05030680
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt023930162
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt019654
IRS990ScheduleD/ExpensesSubtotalAmt04843681
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02920055
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02920055
IRS990ScheduleD/OtherExpensesNotIncludedAmt019654
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02769295
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06246266
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09015561
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022883
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1425105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22824
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt337789
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4135925
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NON-EQUITY MEMBERSHIPS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNEARNED MEMBERS' FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GOLF ASSOCIATION FUNDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4LINE OF CREDIT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt019654
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt019654
IRS990ScheduleD/RevenueSubtotalAmt04733121
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAS ADOPTED ACCOUNTING STANDARDS WHICH CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR TO BE TAKEN IN A TAX RETURN. THE ADOPTION OF THESE STANDARDS DID NOT HAVE A MATERIAL EFFECT. AS OF JUNE 30, 2014, THE CLUB HAS NOT ACCRUED INTEREST OR PENALTIES REGARDING UNCERTAIN TAX POSITIONS. THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE CLUB IS NO LONGER SUBJECT TO EXAMINATION BY U.S. AND CALIFORNIA TAX AUTHORITIES FOR YEARS BEFORE 2010 AND 2009, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BAD DEBT RECOVERY INCLUDED IN EXPENSE ON AUDIT 19,654.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BAD DEBT RECOVERY INCLUDED IN EXPENSE ON AUDIT 19,654.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05689350
IRS990ScheduleD/TotalExpensesPerForm990Amt04863335
IRS990ScheduleD/TotalLiabilityAmt0624526
IRS990ScheduleD/TotalRevenuePerForm990Amt04752775
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04733121
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04843681
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTED BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL COUNTRY CLUB MEMBERS ARE EQUAL VOTING MEMBERS WHO ELECT A BOARD OF DIRECTORS IN REGULAR ELECTIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAJOR DECISIONS ARE APPROVED BY A VOTE OF ALL MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY CERTAIN MEMBERS OF THE BOARD.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • $5M-$10M nonprofits