Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
EIN 59-0814422 • 501(c)7 • Tequesta, FL
Profile
The purpose of the club is to provide and operate a private social club and golf course for the social and recreational benefits of its members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
5th percentile
Higher debt load relative to assets than 5% of similar nonprofits.
Liabilities / Revenue
6th percentile
Higher debt load relative to revenue than 6% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
16th percentile
Higher top officer pay than 16% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$17,875,741
Up $3,477,525 (+24%) from 2023
Liabilities
Up$958,536
Up $124,671 (+15%) from 2023
Net Assets
Up$16,917,205
Up $3,352,854 (+25%) from 2023
Revenue
Up$9,295,794
Up $1,330,844 (+17%) from 2023
Expenses
Up$9,726,729
Up $560,017 (+6.1%) from 2023
Net Income
Up-$430,935
Up $770,827 (+64%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The purpose of the Club is to provide and operate a private social club and golf course for the social and recreational benefit of its members.
The purpose of the club is to provide and operate a private social club and golf course for the social and recreational benefits of its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $6,314,694 | $7,349,034 | ▲ $1,034,340 |
| Land, Buildings, and Equipment, Net | $6,032,174 | $6,439,627 | ▲ $407,453 |
| Cash and Non-Interest-Bearing Accounts | $833,256 | $2,629,929 | ▲ $1,796,673 |
| Accounts Receivable | $710,635 | $922,527 | ▲ $211,892 |
| Inventories for Sale or Use | $397,998 | $377,809 | ▼ $20,189 |
| Prepaid Expenses and Deferred Charges | $94,088 | $147,963 | ▲ $53,875 |
| Total Assets | $14,398,216 | $17,875,741 | ▲ $3,477,525 |
| Other Assets Total | $15,371 | $8,852 | ▼ $6,519 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $633,996 | $550,601 | ▼ $83,395 |
| Deferred Revenue | $184,498 | $399,083 | ▲ $214,585 |
| Other Liabilities | $15,371 | $8,852 | ▼ $6,519 |
| Total Liabilities | $833,865 | $958,536 | ▲ $124,671 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $13,564,351 | $16,917,205 | ▲ $3,352,854 |
| Total Net Assets Fund Balance | $13,564,351 | $16,917,205 | ▲ $3,352,854 |
| Total Liabilities and Net Assets / Fund Balance | $14,398,216 | $17,875,741 | ▲ $3,477,525 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,325,323 | $3,573,458 | $5,898,781 |
| Leasehold Improvements | $2,909,939 | $2,193,708 | $5,103,647 |
| Buildings | $1,027,368 | $3,192,162 | $4,219,530 |
| Land | $176,997 | - | $176,997 |
| Name | Title |
|---|---|
| Britt T Whitfield | President |
| Adrienne Maclean | Trustee/dire |
| Christopher R Lesser | Trustee/dire |
| Sam Forrest | Trustee/dire |
| Todd Wodraska | Trustee/dire |
| Matthew K Kuntz | Assistant Tr |
| Donald a Brennan | Secretary |
| David Noble | Treasurer |
| Tyler Wackman | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,933,536 |
| Other Expenses | $3,793,193 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $5,408,482 | $167,273 | - | $5,575,755 |
| Depreciation Depletion | $623,378 | - | - | $623,378 |
| Insurance | $564,952 | $29,734 | - | $594,686 |
| All Other Expenses | $377,110 | $13,476 | - | $390,586 |
| Occupancy | $323,931 | $17,049 | - | $340,980 |
| Other Employee Benefits | $235,453 | $12,392 | - | $247,845 |
| Other Expenses | $165,744 | $8,723 | - | $174,467 |
| Office Expenses | $140,661 | $7,404 | - | $148,065 |
| Pension Plan Contributions | $104,439 | $5,497 | - | $109,936 |
| Fees for Services Accounting | $90,236 | - | - | $90,236 |
| Total Functional Expenses | $9,405,690 | $321,039 | $0 | $9,726,729 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $9,726,729 |
| Total Expenses per Audited Statements | $9,726,729 |
| Total Expenses per Form 990 | $9,726,729 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Right of Use Liabili | $8,852 |
“The organization's members are allowed to participate in the organization's governance, by-laws, and have input into board of governor's elections.”
“The organization's members elect one or more members of the governing body through the nominating committee.”
“Decisions of the governing body are subject to approval by members through their representatives on the board of governors.”
“The organization's form 990 and 990-t are reviewed by the accounting manager, a member of the finance committee, and the treasurer before it is signed and filed. A complete copy of the form 990 is made availabe to the board of directors before filing.”
“Potential conflicts of interest are monitored through the board of governors.”
“The organization determines compensation for management officials and key employees through salary comparison methods which are then reviewed by the executive committee.”
“The organization determines compensation for management officials and key employees through salary comparison methods which are then reviewed by the executive committee.”
“The organization makes its governing documents, conflict of interest policy, and financial statements availabe to the public upon request to the operations manager.”
“Fin 48 footnote the club is exempt from federal income taxes under section 501(c)(7) of the internal revenue code. However, income from certain activities not directly related to the club's tax-exempt purpose is subject to taxation as unrelated business taxable income including interest income and non-member income for clubhouse services. A provision for applicable state and federal income taxes has been made in accordance with these statutes. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The club assesses its income tax position based on management's evaluation of the facts, circumstances and information available at the reporting date. The club did not accrue any interest expense or penalties related to tax positions. There are currently no open federal or state tax years under audit.”
“Initiation fees - member restricted 2,603,976 capital assessments - member restricted 1,137,910 issuance of new member certificates 24 non member expense netted on 990t 4,293 redemption of membership certificates -11,000 total 3,735,203”
“Upfront initiation fees member restricted 2,603,976 capital dues assess-member restricted 1,137,910 non member dinning costs netted on 990t 4,293”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 633996 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 550601 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 710635 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 922527 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13476 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 377110 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 390586 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KERRY BROWN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5617464501 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 201 COUNTRY CLLUB DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TEQUESTA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33469 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 833256 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2629929 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 1069304 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 261262 |
| IRS990/CYOtherExpensesAmt | 0 | 3793193 |
| IRS990/CYOtherRevenueAmt | 0 | 1273504 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 7761028 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -430935 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5933536 |
| IRS990/CYTotalExpensesAmt | 0 | 9726729 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9295794 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 184498 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 399083 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 623378 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 623378 |
| IRS990/Desc | 0 | THE CLUB PROVIDES RESTAURANT, GOLF, AND OTHER SOCIAL ACTIVITIES FOR ITS MEMBERS AND NONMEMBERS FROM THE COMMUNITY. THE CLUB HAS OVER 500 MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 86 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 9405690 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 90236 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 90236 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DONALD A BRENNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SAM FORREST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATTHEW K KUNTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISTOPHER R LESSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADRIENNE MACLEAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVID NOBLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TYLER WACKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRITT T WHITFIELD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TODD WODRASKA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE/DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ASSISTANT TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE/DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE/DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE/DIRE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1957 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 31483 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2505500 |
| IRS990/GrossReceiptsAmt | 0 | 12839115 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2232591 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 29734 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 564952 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 594686 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 397998 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 377809 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 229779 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 229779 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8959328 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6032174 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6439627 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 15398955 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2474017 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 13564351 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 16917205 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 31483 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 31483 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1158247 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1163287 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 5040 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 131228 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 48586 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 13564351 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 16917205 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 17049 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 323931 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 340980 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7404 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 140661 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 148065 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 15371 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8852 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 3735203 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12392 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 235453 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 247845 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | LICENSES AND TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER RESTAURANT SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | GROUNDS MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 43570 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 15921 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 8723 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 827831 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 302493 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 240980 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 165744 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 871401 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 318414 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 240980 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 174467 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15371 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8852 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110217 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 110217 |
| IRS990/OtherRevenueTotalAmt | 0 | 110217 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 167273 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 5408482 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 5575755 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5497 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 104439 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 109936 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 94088 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 147963 |
| IRS990/PrincipalOfficerNm | 0 | BRITT T WHITFIELD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOLF ACTIVITY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INITIATION FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 6209940 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1457466 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 93622 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6209940 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1457466 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 93622 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 201820 |
| IRS990/PYOtherExpensesAmt | 0 | 3635975 |
| IRS990/PYOtherRevenueAmt | 0 | 769650 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6993480 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1201762 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 5530737 |
| IRS990/PYTotalExpensesAmt | 0 | 9166712 |
| IRS990/PYTotalRevenueAmt | 0 | 7964950 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -430935 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 6303562 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6314694 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 7349034 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1027368 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3192162 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4219530 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2325323 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3573458 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5898781 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9726729 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 176997 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 176997 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2909939 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2193708 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 5103647 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 48586 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 8852 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE RIGHT OF USE LIABILI |
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| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 3794765 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9295794 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | UPFRONT INITIATION FEES MEMBER RESTRICTED 2,603,976 CAPITAL DUES ASSESS-MEMBER RESTRICTED 1,137,910 NON MEMBER DINNING COSTS NETTED ON 990T 4,293 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9726729 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 8852 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9295794 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 13090559 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9726729 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S MEMBERS ARE ALLOWED TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, BY-LAWS, AND HAVE INPUT INTO BOARD OF GOVERNOR'S ELECTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION'S MEMBERS ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY THROUGH THE NOMINATING COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS THROUGH THEIR REPRESENTATIVES ON THE BOARD OF GOVERNORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S FORM 990 AND 990-T ARE REVIEWED BY THE ACCOUNTING MANAGER, A MEMBER OF THE FINANCE COMMITTEE, AND THE TREASURER BEFORE IT IS SIGNED AND FILED. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABE TO THE BOARD OF DIRECTORS BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | POTENTIAL CONFLICTS OF INTEREST ARE MONITORED THROUGH THE BOARD OF GOVERNORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE TO THE PUBLIC UPON REQUEST TO THE OPERATIONS MANAGER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | FIN 48 FOOTNOTE THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME INCLUDING INTEREST INCOME AND NON-MEMBER INCOME FOR CLUBHOUSE SERVICES. A PROVISION FOR APPLICABLE STATE AND FEDERAL INCOME TAXES HAS BEEN MADE IN ACCORDANCE WITH THESE STATUTES. AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD. THE CLUB ASSESSES ITS INCOME TAX POSITION BASED ON MANAGEMENT'S EVALUATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE REPORTING DATE. THE CLUB DID NOT ACCRUE ANY INTEREST EXPENSE OR PENALTIES RELATED TO TAX POSITIONS. THERE ARE CURRENTLY NO OPEN FEDERAL OR STATE TAX YEARS UNDER AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | INITIATION FEES - MEMBER RESTRICTED 2,603,976 CAPITAL ASSESSMENTS - MEMBER RESTRICTED 1,137,910 ISSUANCE OF NEW MEMBER CERTIFICATES 24 NON MEMBER EXPENSE NETTED ON 990T 4,293 REDEMPTION OF MEMBERSHIP CERTIFICATES -11,000 TOTAL 3,735,203 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART X |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 14398216 |
| IRS990/TotalAssetsEOYAmt | 0 | 17875741 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 14398216 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 17875741 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 86 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 321039 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 9405690 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 9726729 |
| IRS990/TotalGrossUBIAmt | 0 | 266302 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 833865 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 958536 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 833865 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 958536 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 13564351 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 16917205 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 9405690 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 7761028 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6209940 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2819552 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 9295794 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 266302 |
| IRS990/TotalVolunteersCnt | 0 | 58 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 14398216 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 17875741 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | WWW.TEQUESTACOUNTRYCLUB.NET |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID NOBLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5615294633 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TEQUESTA COUNTRY CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TEQU |
| ReturnHeader/Filer/EIN | 0 | 590814422 |
| ReturnHeader/Filer/PhoneNum | 0 | 5617464501 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 201 COUNTRY CLUB DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TEQUESTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33469 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 472814883 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MARI HUFF CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 701 S COLORADO AVENUE SUITE 2 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STUART |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 34994 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7728882042 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MARI HUFF CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-10T09:43:42-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-12-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-11-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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