Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
10th percentile
Higher debt load relative to assets than 10% of similar nonprofits.
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
6th percentile
Higher net margin than 6% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 6.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Down$7,760,471
Down $175,491 (-2.2%) from 2014
Net Assets
Down$7,254,218
Down $155,535 (-2.1%) from 2014
Liabilities
Down$506,253
Down $19,956 (-3.8%) from 2014
Revenue
Up$2,870,099
Up $29,170 (+1.0%) from 2014
Expenses
Up$3,295,176
Up $221,927 (+7.2%) from 2014
Net Income
Down-$425,077
Down $192,757 (-83%) from 2014
The st.andrews club is a recreational club whose exempt purpose is to promote social interaction of club members by providing dining and recreational activities.
To bind its members together by a common objective directed at pleasure and recreation
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,803,465 | $6,680,801 | ▼ $122,664 |
| Accounts Receivable | $196,196 | $221,754 | ▲ $25,558 |
| Cash and Non-Interest-Bearing Accounts | $140,562 | $143,480 | ▲ $2,918 |
| Prepaid Expenses and Deferred Charges | $150,602 | $118,614 | ▼ $31,988 |
| Inventories for Sale or Use | $38,778 | $48,605 | ▲ $9,827 |
| Total Assets | $7,935,962 | $7,760,471 | ▼ $175,491 |
| Other Assets Total | $606,359 | $547,217 | ▼ $59,142 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $326,140 | $359,520 | ▲ $33,380 |
| Other Liabilities | $179,168 | $133,591 | ▼ $45,577 |
| Deferred Revenue | $13,842 | $10,675 | ▼ $3,167 |
| Mortgage Notes Payable Secured by Investment Property | $7,059 | $2,467 | ▼ $4,592 |
| Total Liabilities | $526,209 | $506,253 | ▼ $19,956 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $7,409,753 | $7,254,218 | ▼ $155,535 |
| Total Net Assets Fund Balance | $7,409,753 | $7,254,218 | ▼ $155,535 |
| Total Liabilities and Net Assets / Fund Balance | $7,935,962 | $7,760,471 | ▼ $175,491 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,341,532 | $2,353,158 | $5,694,690 |
| Equipment | $1,215,344 | $855,865 | $2,071,209 |
| Other Land Buildings | $1,195,807 | $842,106 | $2,037,913 |
| Land | $928,118 | - | $928,118 |
| Other Assets Org | $547,217 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Geoffrey W Hume | General Manager/asst. Secr | FT | $133,531 | $38,984 | $172,515 |
| James P Masterson | Chef | FT | $102,298 | $7,260 | $109,558 |
| Name | Title |
|---|---|
| Janet K Fisher | President |
| Henry Blackiston | Vice President |
| Cynthia Brown | Governor |
| Eusits Walcott | Governor |
| H Garfield Emerson | Governor |
| Isabel Rich | Governor |
| Peter Stockman | Governor |
| Richard Morris | Governor |
| Robert E Lord | Governor |
| Thomas Cutler | Governor |
| Peggy Dugdale | Secretary |
| A Lawrence Crimmins | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,880,841 |
| Other Expenses | $1,414,335 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,535,665 |
| Depreciation Depletion | - | - | - | $414,374 |
| Other Employee Benefits | - | - | - | $190,089 |
| Insurance | - | - | - | $160,313 |
| Payroll Taxes | - | - | - | $155,087 |
| All Other Expenses | - | - | - | $139,998 |
| Other Expenses | - | - | - | $88,356 |
| Total Functional Expenses | $0 | $0 | $0 | $3,295,176 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,603,549 |
| Expenses per Audited Statements | $3,295,176 |
| Total Expenses per Form 990 | $3,295,176 |
| Expenses Not Reported on Form 990 | $308,373 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Nonequity Assoc Member Cert | $129,000 |
| Current Maturities of Long-term Debt | $4,591 |
“The club is a private member-owned club, operated for the pleasure and recreation of its members.”
“The following membership categories have voting privileges: homeowner members.”
“The following decisions of the board of directors are subject to membership approval: any single capital improvement in excess of $250,000 must be approved by 2/3 of the homeowner members. Also, 2/3 homeowner member approval is needed to mortgage, encumber, sell, or convey real property of the club. All members have voting privileges on assessments to them for capital improvements.”
“The organization does not believe it is effective nor efficient for the entire governing board to review form 990 before filing. Thus, the governing board delegates the review of form 990 and the related schedules to the general manager. The general manager reviews form 990 with its outside cpa preparers prior to the filing of the form.”
“The club provides copies of form 990 and form 1024 upon request.”
“The club provides copies of its conflict of interest policy and financial statements for inspection at the club. The governing documents are available on the club's website.”
“Homeowner membership certificates issued 245,000. Homeowner membership certificates redeem -245,000. Contributed capital 248,142. Greens renovation contributions 21,400.”
“No change from prior year.”
“Cost of goods sold 317,938. Patio care -9,565.”
“Cost of goods sold 317,938. Patio care -9,565.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 326140 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 359520 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 196196 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 221754 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 139998 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOANNE DILLARD |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5612725050 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4475 NORTH OCEAN BLVD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DELRAY BEACH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 334837599 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 140562 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 143480 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 317938 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -14992 |
| IRS990/CYOtherExpensesAmt | 0 | 1414335 |
| IRS990/CYOtherRevenueAmt | 0 | 807370 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2077721 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -425077 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1880841 |
| IRS990/CYTotalExpensesAmt | 0 | 3295176 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2870099 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 13842 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 10675 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 414374 |
| IRS990/Desc | 0 | GOLF COURSE AND GOLF CART RENTALS: CURRENT YEAR INFORMATION-GOLF ROUNDS FOR THE YEAR ENDED 04/30/15 WERE 4,667, OF WHICH 4,539 WERE MEMBER RELATED. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 153 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| 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/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 21984 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 7260 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JANET K FISHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HENRY BLACKISTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | A LAWRENCE CRIMMINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PEGGY DUGDALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CYNTHIA BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | H GARFIELD EMERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | THOMAS CUTLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT E LORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RICHARD MORRIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ISABEL RICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | PETER STOCKMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | EUSITS WALCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | GEOFFREY W HUME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JAMES P MASTERSON |
| 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/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 150531 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 102298 |
| 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | GENERAL MANAGER/ASST. SECR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | CHEF |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -18938 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 250 |
| IRS990/GrossReceiptsAmt | 0 | 3207225 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 134875 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 765751 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 253700 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 160313 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 38778 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 48605 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3946 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 3946 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 30 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4051129 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6803465 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6680801 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10731930 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 19188 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ST. ANDREWS CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 7059 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 2467 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7409753 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7254218 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -18938 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -18938 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 390748 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 447813 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 57065 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 606359 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 547217 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 269542 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 190089 |
| IRS990/OtherExpensesGrp/Desc | 0 | CLUBHOUSE |
| IRS990/OtherExpensesGrp/Desc | 1 | GROUNDS |
| IRS990/OtherExpensesGrp/Desc | 2 | ADMINISTRATIVE AND GENE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 343446 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 151179 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 116669 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 88356 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 179168 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 133591 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 713910 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INITIATION FEES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | PATIO CARE INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 253700 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 96292 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 96292 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 9565 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 9565 |
| IRS990/OtherRevenueTotalAmt | 0 | 359557 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1535665 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 155087 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 150602 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 118614 |
| IRS990/PrincipalOfficerNm | 0 | GEOFFREY W HUME |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GREENS AND CART RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FITNESS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TENNIS ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1953796 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 48115 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 46932 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1148 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 75845 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 46932 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1148 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 27730 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RESTAURANT AND BAR: CURRENT YEAR INFORMATION-TOTAL FOOD AND BEVERAGE SALES FOR YEAR END 4/30/15 WAS $765,751, OF WHICH $668,171 WAS MEMBER RELATED. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -93312 |
| IRS990/PYOtherExpensesAmt | 0 | 1340119 |
| IRS990/PYOtherRevenueAmt | 0 | 940667 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1993574 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -232320 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1733130 |
| IRS990/PYTotalExpensesAmt | 0 | 3073249 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2840929 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -425077 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 2353158 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 5694690 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1215344 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 855865 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2071209 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 308373 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3295176 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 928118 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 547217 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DESIGNATED FUNDS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 308373 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1195807 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 842106 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2037913 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 129000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 4591 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NONEQUITY ASSOC MEMBER CERT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CURRENT MATURITIES OF LONG-TERM DEBT |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 308373 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 308373 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2870099 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | COST OF GOODS SOLD 317,938. PATIO CARE -9,565. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 317,938. PATIO CARE -9,565. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 6680801 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 547217 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3295176 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 133591 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2870099 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3178472 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3603549 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 133531 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 17000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 1621 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 20363 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | GEOFFREY W HUME |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER/ASST. SECR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 172515 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB IS A PRIVATE MEMBER-OWNED CLUB, OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: HOMEOWNER MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL: ANY SINGLE CAPITAL IMPROVEMENT IN EXCESS OF $250,000 MUST BE APPROVED BY 2/3 OF THE HOMEOWNER MEMBERS. ALSO, 2/3 HOMEOWNER MEMBER APPROVAL IS NEEDED TO MORTGAGE, ENCUMBER, SELL, OR CONVEY REAL PROPERTY OF THE CLUB. ALL MEMBERS HAVE VOTING PRIVILEGES ON ASSESSMENTS TO THEM FOR CAPITAL IMPROVEMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE GENERAL MANAGER. THE GENERAL MANAGER REVIEWS FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CLUB PROVIDES COPIES OF ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS FOR INSPECTION AT THE CLUB. THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE CLUB'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | HOMEOWNER MEMBERSHIP CERTIFICATES ISSUED 245,000. HOMEOWNER MEMBERSHIP CERTIFICATES REDEEM -245,000. CONTRIBUTED CAPITAL 248,142. GREENS RENOVATION CONTRIBUTIONS 21,400. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | NO CHANGE FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 591482988 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | FL |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | MANAGEMENT COMPANY |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.