Civic Intelligence

Timuquana Country Club

EIN 59-0482540 • 501(c)7 • Jacksonville, FL

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Profile

Timuquana country club is a social club organized for pleasure, recreation, and other non-profit purposes. All activities are for such purposes, and no part of net earnings inures to the benefit of any private shareholder.

4028 Timuquana RoadJacksonville, FL 32210

www.timuquana.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.13x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.22x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

46th percentile

$344,135

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)7 • $25M-$50M nonprofits • Source year 2024

Asset Growth

63rd percentile

7.6%

Faster asset growth than 63% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-1.9%

Faster revenue growth than 21% of similar nonprofits.

501(c)7 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$32,798,224

Up $2,319,405 (+7.6%) from 2023

Liabilities

Down

$4,145,610

Down $298,746 (-6.7%) from 2023

Net Assets

Up

$28,652,614

Up $2,618,151 (+10%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin71st percentile

Revenue

Down

$18,930,708

Down $361,957 (-1.9%) from 2023

Expenses

Up

$16,724,461

Up $1,229,627 (+7.9%) from 2023

Net Income

Down

$2,206,247

Down $1,591,584 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0-$10MAssets 2010: $6,580,319Liabilities 2010: $2,592,359Net Assets 2010: $3,987,9602010Assets 2011: $13,024,166Liabilities 2011: $9,007,300Net Assets 2011: $4,016,8662011Assets 2012: $10,935,059Liabilities 2012: $6,997,893Net Assets 2012: $3,937,1662012Assets 2013: $10,320,754Liabilities 2013: $6,749,370Net Assets 2013: $3,571,3842013Assets 2014: $9,835,343Liabilities 2014: $6,273,767Net Assets 2014: $3,561,5762014Assets 2015: $8,975,664Liabilities 2015: $5,896,478Net Assets 2015: $3,079,1862015Assets 2016: $8,426,998Liabilities 2016: $8,824,684Net Assets 2016: -$397,6862016Assets 2017: $9,016,957Liabilities 2017: $8,606,048Net Assets 2017: $410,9092017Assets 2018: $10,538,207Liabilities 2018: $8,581,080Net Assets 2018: $1,957,1272018Assets 2019: $14,493,979Liabilities 2019: $11,931,559Net Assets 2019: $2,562,4202019Assets 2020: $17,876,031Liabilities 2020: $8,164,725Net Assets 2020: $9,711,3062020Assets 2021: $21,284,299Liabilities 2021: $8,475,289Net Assets 2021: $12,809,0102021Assets 2022: $25,623,973Liabilities 2022: $8,872,127Net Assets 2022: $16,751,8462022Assets 2023: $30,478,819Liabilities 2023: $4,444,356Net Assets 2023: $26,034,4632023Assets 2024: $32,798,224Liabilities 2024: $4,145,610Net Assets 2024: $28,652,6142024

Highlighted filing

2024

Assets$32,798,224
Liabilities$4,145,610
Net Assets$28,652,614
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$10M$0-$10MExpenses 2010: $6,717,1792010Expenses 2011: $6,336,5272011Revenue 2012: $6,046,287Expenses 2012: $6,994,226Net Income 2012: -$947,9392012Revenue 2013: $6,947,544Expenses 2013: $7,550,519Net Income 2013: -$602,9752013Revenue 2014: $6,836,060Expenses 2014: $7,125,561Net Income 2014: -$289,5012014Revenue 2015: $6,974,287Expenses 2015: $7,583,002Net Income 2015: -$608,7152015Revenue 2016: $7,742,699Expenses 2016: $7,676,427Net Income 2016: $66,2722016Revenue 2017: $9,338,202Expenses 2017: $8,577,994Net Income 2017: $760,2082017Revenue 2018: $10,018,623Expenses 2018: $8,641,831Net Income 2018: $1,376,7922018Revenue 2019: $10,234,269Expenses 2019: $9,830,018Net Income 2019: $404,2512019Revenue 2020: $16,097,314Expenses 2020: $9,198,560Net Income 2020: $6,898,7542020Revenue 2021: $14,852,155Expenses 2021: $12,069,797Net Income 2021: $2,782,3582021Revenue 2022: $16,499,047Expenses 2022: $12,905,482Net Income 2022: $3,593,5652022Revenue 2023: $19,292,665Expenses 2023: $15,494,834Net Income 2023: $3,797,8312023Revenue 2024: $18,930,708Expenses 2024: $16,724,461Net Income 2024: $2,206,2472024

Highlighted filing

2024

Revenue$18,930,708
Expenses$16,724,461
Net Income$2,206,247
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$32,798,224
Liabilities
$4,145,610
Net assets
$28,652,614
Revenue
$18,930,708
Expenses
$16,724,461
Net income
$2,206,247
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.8$4.15$28.7$18.9$16.7$2.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.5$4.44$26.0$19.3$15.5$3.80
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$8.87$16.8$16.5$12.9$3.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.3$8.48$12.8$14.9$12.1$2.78
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.9$8.16$9.71$16.1$9.20$6.90
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$11.9$2.56$10.2$9.83$0.40
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$8.58$1.96$10.0$8.64$1.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.02$8.61$0.41$9.34$8.58$0.76
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.43$8.82$0.40$7.74$7.68$0.07
2015Detailed filing. Detailed filing data is available for this year.$8.98$5.90$3.08$6.97$7.58$0.61
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.84$6.27$3.56$6.84$7.13$0.29
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$6.75$3.57$6.95$7.55$0.60
2012Summary only. Only limited summary data is available for this year.$10.9$7.00$3.94$6.05$6.99$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$9.01$4.02$6.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$2.59$3.99$6.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.0
Gross Receipts
$28,715,323
Mission and Program Overview

Mission

Timuquana country club is a social club organized for pleasure, recreation, and other non-profit purposes. All activities are for such purposes and no part of net earnings inures to the benefit of any private shareholders.

Timuquana country club is a social club organized for pleasure, recreation, and other non-profit purposes. All activities are for such purposes and no part of net earnings inures to the benefit of any private shareholder.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$20,233,756$22,881,357▲ $2,647,601
Investments in Publicly Traded Securities$3,593,676$5,018,604▲ $1,424,928
Accounts Receivable$1,712,820$1,677,742▼ $35,078
Cash and Non-Interest-Bearing Accounts$3,149,383$1,281,438▼ $1,867,945
Inventories for Sale or Use$519,229$451,883▼ $67,346
Prepaid Expenses and Deferred Charges$227,178$342,393▲ $115,215
Total Assets$30,478,819$32,798,224▲ $2,319,405
Other Assets Total$1,042,777$1,144,807▲ $102,030
Liabilities
Other Liabilities$1,228,205$1,537,432▲ $309,227
Accounts Payable and Accrued Expenses$1,295,656$1,253,524▼ $42,132
Deferred Revenue$749,498$756,504▲ $7,006
Mortgage Notes Payable Secured by Investment Property$1,170,997$598,150▼ $572,847
Total Liabilities$4,444,356$4,145,610▼ $298,746
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,034,463$28,652,614▲ $2,618,151
Total Net Assets Fund Balance$26,034,463$28,652,614▲ $2,618,151
Total Liabilities and Net Assets / Fund Balance$30,478,819$32,798,224▲ $2,319,405

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,936,929-$16,936,929
Buildings$674,832$16,113,710$16,788,542
Equipment$5,110,372-$5,110,372
Land$159,224-$159,224
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Greg ShearaGeneral ManaFT$344,135$344,135
Greg ShearaGeneral Manager-$344,135$344,135
Alan BrownDirector of CoursFT$262,863$262,863
Alan BrownDirector of Course/ground-$262,863$262,863
Joseph MattinglyDirector ofFT$256,030$256,030
Joseph MattinglyDirector of Tennis-$256,030$256,030
William TessinDirector ofFT$208,824$208,824
William TessinDirector of Golf-$208,824$208,824
Barbara PacellaCFOFT$206,768$206,768
Matthew HarringtonDirector ofFT$186,152$186,152
Matthew HarringtonDirector of F&b-$186,152$186,152
Walter BartmanDirector of RecrFT$166,464$166,464
Walter BartmanDirector of Recreation-$166,464$166,464

Board Members and Trustees

NameTitle
Mike OatesPresident
Mike KelleyPresident-el
Celeste GreenDirector
Eric MannDirector
Jed DavisDirector
Peter MooreDirector
Stephen HorneDirector
Jim ThompsonPast-preside
George EganSecretary
Mike WachholzTreasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$11,910,894
Investment Income
$1,713,177
Other Revenue
$5,276,637
All Other Contributions
$30,000
Change in Net Assets
$2,206,247

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,930,708
Total Revenue per Audited Statements
$18,930,708
Total Revenue per Form 990
$18,930,708
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,212,104
Other Expenses$7,512,357
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$7,879,098
Depreciation Depletion---$2,479,085
All Other Expenses---$1,940,579
Payroll Taxes---$649,545
Other Expenses---$542,911
Other Employee Benefits---$530,864
Insurance---$382,690
Pension Plan Contributions---$152,597
Interest---$117,708
Fees for Services Other---$17,687
Total Functional Expenses$0$0$0$16,724,461

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,724,461
Total Expenses per Audited Statements$16,724,461
Total Expenses per Form 990$16,724,461
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
Capital Lease Obligation$1,278,432
Deposits$259,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The club is a private member-owned club that is owned and operated for the pleasure and recreation of its members.”

Form 990, Page 6, Part VI, Line 7A

“The following membership categories have voting privileges: founders, intermediate founders, and honorary life.”

Form 990, Page 6, Part VI, Line 7B

“Board approval is required for an increase in dues or fees, the changing of membership categories and borrowings over 750,000.”

Form 990, Page 6, Part VI, Line 11B

“Copies of the 990 tax return are provided to all board members before filing. The controller performs a review of form 990 and the related schedules.”

Form 990, Page 6, Part VI, Line 12C

“All board members have to read and sign the conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The club's process for determining compensation of top management and key employees includes reviews and approval by the board. The process also includes use of data as to comparable compensation for similar qualified persons in comparable positions at similar clubs.”

Form 990, Page 6, Part VI, Line 15B

“The club's process for determining compensation of top management and key employees includes reviews and approvals by the board. The process also includes use of data as to comparable compensation for similar qualified persons in comparable positions at similar clubs.”

Form 990, Page 6, Part VI, Line 19

“The club makes its governing documents, conflict of interest policy, and financial statements available for inspection at the club.”

Filing and Contact Details

Filer

Filer Name
Timuquana Country Club
EIN
59-0482540
Phone
9043882664
Address
4028 TIMUQUANA ROAD, JACKSONVILLE, FL 32210

Signing Officer

Name
Greg Sheara
Title
General Manager
Phone
9043882664
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Oates
Formed
1923
Legal Domicile
Fl
Voting Board Members
10
Independent Board Members
10
Employees
305
Volunteers
10

Preparer

Firm
Ralston & Company Pa CPA
Address
8777 SAN JOSE BLVD BLDG E, JACKSONVILLE, FL 32217-4213
Preparer
Jonathan E Cornaire
Phone
9047300440
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“General & administrative 410,018 0 0 utilities 331,609 0 0 fitness 245,890 0 0 other expenses 232,689 0 0 property tax 179,539 0 0 swimming 163,550 0 0 clubhouse repairs & maint 139,041 0 0 clubhouse 124,427 0 0 lease expenses 103,580 0 0 locker rooms 10,236 0 0 total 1,940,579 0 0”

Form 990, Part XI, Line 9

“Special assessments 8,000 redemption of founders membership certificates 375,240 total 383,240”

Raw XML AppendixShowing 400 of 493 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR OF
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDING FOOD AND BEVERAGE FACILITIES FOR THE ENJOYMENT OF MEMBERS, THEIR FAMILIES AND GUESTS.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GREG SHEARA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BARBARA PACELLA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ALAN BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JOSEPH MATTINGLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4WILLIAM TESSIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5MATTHEW HARRINGTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6WALTER BARTMAN
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2DIR OF COURSE/GROUND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3DIRECTOR OF TENNIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4DIRECTOR OF GOLF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5DIRECTOR OF F&B
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt6DIR. OF RECREATION
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: FOUNDERS, INTERMEDIATE FOUNDERS, AND HONORARY LIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD APPROVAL IS REQUIRED FOR AN INCREASE IN DUES OR FEES, THE CHANGING OF MEMBERSHIP CATEGORIES AND BORROWINGS OVER 750,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE 990 TAX RETURN ARE PROVIDED TO ALL BOARD MEMBERS BEFORE FILING. THE CONTROLLER PERFORMS A REVIEW OF FORM 990 AND THE RELATED SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS HAVE TO READ AND SIGN THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CLUB'S PROCESS FOR DETERMINING COMPENSATION OF TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES REVIEWS AND APPROVAL BY THE BOARD. THE PROCESS ALSO INCLUDES USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS.

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