Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
EIN 59-2537260 • 501(c)7 • Lake Worth, FL
Profile
The falls country club is a social club whose exempt purpose is to promote social interaction of club members by providing dining and recreational activities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Down$7,167,490
Down $545,438 (-7.1%) from 2014
Liabilities
Up$5,349,366
Up $243,562 (+4.8%) from 2014
Net Assets
Down$1,818,124
Down $789,000 (-30%) from 2014
Revenue
Up$4,293,071
Up $99,731 (+2.4%) from 2014
Expenses
Up$5,207,871
Up $147,873 (+2.9%) from 2014
Net Income
Down-$914,800
Down $48,142 (-5.6%) from 2014
Most recent year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
The falls country club is a social club whose exempt purpose is to promote social interaction of club members by providing dining and recreational activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $6,553,503 | $6,129,795 | ▼ $423,708 |
| Accounts Receivable | $480,978 | $467,616 | ▼ $13,362 |
| Cash and Non-Interest-Bearing Accounts | $271,864 | $199,054 | ▼ $72,810 |
| Inventories for Sale or Use | $137,545 | $154,641 | ▲ $17,096 |
| Prepaid Expenses and Deferred Charges | $26,300 | $24,161 | ▼ $2,139 |
| Savings and Temporary Cash Investments | $52,383 | $2,893 | ▼ $49,490 |
| Total Assets | $7,712,928 | $7,167,490 | ▼ $545,438 |
| Other Assets Total | $190,355 | $189,330 | ▼ $1,025 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,762,526 | $4,369,017 | ▲ $606,491 |
| Accounts Payable and Accrued Expenses | $336,754 | $477,416 | ▲ $140,662 |
| Deferred Revenue | $755,921 | $296,910 | ▼ $459,011 |
| Other Liabilities | $250,603 | $206,023 | ▼ $44,580 |
| Total Liabilities | $5,105,804 | $5,349,366 | ▲ $243,562 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,607,124 | $1,818,124 | ▼ $789,000 |
| Total Net Assets Fund Balance | $2,607,124 | $1,818,124 | ▼ $789,000 |
| Total Liabilities and Net Assets / Fund Balance | $7,712,928 | $7,167,490 | ▼ $545,438 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,128,149 | $8,278,785 | $9,406,934 |
| Other Land Buildings | $108,916 | $7,440,105 | $7,549,021 |
| Land | $4,553,668 | - | $4,553,668 |
| Equipment | $339,062 | $2,217,631 | $2,556,693 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Richard Stropp Jr | General Mana | FT | $158,398 | $158,398 |
| Richard Stropp Jr | General Manager | - | $158,398 | $158,398 |
| Name | Title |
|---|---|
| Jay Raubvogel | President |
| Renee L Levy | Secretary |
| Ken Rosenberg | Treasurer |
| Peter Grabler | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,760,720 |
| Salaries, Compensation, and Employee Benefits | $2,447,151 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,701,745 |
| Depreciation Depletion | - | - | - | $503,251 |
| Occupancy | - | - | - | $346,117 |
| All Other Expenses | - | - | - | $299,367 |
| Fees for Services Legal | - | - | - | $291,566 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $276,683 |
| Other Employee Benefits | - | - | - | $241,060 |
| Payroll Taxes | - | - | - | $227,663 |
| Interest | - | - | - | $212,177 |
| Insurance | - | - | - | $202,703 |
| Office Expenses | - | - | - | $109,646 |
| Other Expenses | - | - | - | $70,975 |
| Fees for Services Accounting | - | - | - | $40,450 |
| Information Technology | - | - | - | $15,745 |
| Advertising | - | - | - | $6,575 |
| Total Functional Expenses | $0 | $0 | $0 | $5,207,871 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $5,477,428 |
| Expenses per Audited Statements | $5,207,871 |
| Total Expenses per Form 990 | $5,207,871 |
| Expenses Not Reported on Form 990 | $269,557 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease Obligations | $206,023 |
“The organization is a private member-owned club that is owned and operated for the pleasure and recreation of its members.”
“Only regular members in good standing shall be entitled to vote at any meeting of the members of the club. Each regular members shall have one vote and shall be referred to interchangeably in the bylaws as a "member" or a "regular member." members not granted leave of absense or who are under suspension are not entitled to vote.”
“The board shall have no authority to sell, transfer, mortgage, lease, encumber, or otherwise dispose of any club owned or acquired real estate without affirmative vote of a majority of the members of the club. Any capital expenditure exceeding 100,000 in any fiscal year shall require the approval of a majority of the members of the club. Any provision of the bylaws that may be altered, amended, or repealed requires a vote of 2/3 of the members.”
“The organization does not believe it is effective or efficient for the entire governing board to review form 990 prior to filing. The governing board delegates the review of form 990 and related forms and schedules to the controller and president. The controller and president review form 990 and related forms and schedules with the tax preparers prior to filing.”
“The organization has established procedures, such as competitive bidding of all procurement and services to ensure that the club receives fair value in all transactions.”
“There are three employees with whom the club has a written contract: the general manager, the golf course superintendent, and the head golf professional. The appropriate chairperson from the board of governors negotiates the contract with the applicable employee, the legal chair reviews the contract, and the president of the board executes it.”
“There are three employees with whom the club has a written contract: the general manager, the golf course superintendent, and the head golf professional. The appropriate chairperson from the board of governors negotiates the contract with the applicable employee, the legal chair reviews the contract, and the president of the board executes it.”
“Governing documents, conflict of interest policy, and financial statements are available to the public through inspection during normal business hours at the club premisis.”
“Cost of sales, part viii, line 10b 269,557 cost of sales, part viii, line 10b -269,557”
“Capital assessment 125,800”
“The club complies with fasb asc 740 which clarifies the accounting for uncertainty in income taxes by defining the attributes a tax position must meet for any part of the benefit of the tax position to be recognized in financial statements prepared in conformity with generally accepted accouting principles. The club's policy on statement of activities classification of interest and penalties related to income tax obligations is to include such items as part of administrative and gernarl expense. At april 30, 2015 and 2014, the club does not have any uncertain tax positions. The club's federal income tax returns for 2012 - 2014 remain subject to examination by the irs.”
“Cost of sales, part viii, line 10b -269,557”
“Cost of sales, part viii, line 10b 269,557”
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 | 336754 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 477416 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 480978 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 467616 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE FALLS COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6575 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 299367 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JEAN DAME |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5619645700 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6455 JOG ROAD |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 6455 JOG ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LAKE WORTH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33467 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 271864 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 199054 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 276683 |
| 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 | 269557 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -1444 |
| IRS990/CYOtherExpensesAmt | 0 | 2760720 |
| IRS990/CYOtherRevenueAmt | 0 | 674677 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3619838 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -914800 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2447151 |
| IRS990/CYTotalExpensesAmt | 0 | 5207871 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4293071 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 755921 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 296910 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 503251 |
| IRS990/Desc | 0 | THE CLUB HAS AN 18-HOLE GOLF COURSE FOR MEMBERS AND THEIR GUESTS. TOTAL ROUNDS OF GOLF PLAYED DURING THE YEAR WAS APPROXIMATELY 9,510. OF THIS AMOUNT, 1,485 WERE GUEST/NON-MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 102 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 40450 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 291566 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| 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 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | 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/PersonNm | 0 | JAY RAUBVOGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PETER GRABLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEN ROSENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RENEE L LEVY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RICHARD STROPP JR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 158398 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GENERAL MANA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1985 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -1455 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 15 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4564083 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 171349 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 753808 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 15 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15745 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 403362 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 202703 |
| IRS990/InterestGrp/TotalAmt | 0 | 212177 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 137545 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 154641 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 11 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17936521 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6553503 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 6129795 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 24066316 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1455 |
| 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 FALLS COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3762526 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 4369017 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2607124 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1818124 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1455 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1455 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 335717 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 484251 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 148534 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 346117 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 109646 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 190355 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 189330 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 125800 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 241060 |
| IRS990/OtherExpensesGrp/Desc | 0 | GOLF COURSE MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | GOLF PRO SHOP |
| IRS990/OtherExpensesGrp/Desc | 2 | GROUNDS MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | VALET & SECURITY |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 404393 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 173878 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 83877 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 70975 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 250603 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 206023 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MEMBER FINANCING |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 180019 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10407 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 180019 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 10407 |
| IRS990/OtherRevenueTotalAmt | 0 | 190426 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1701745 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 227663 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26300 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 24161 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD STROPP |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER DUES & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GOLF AND CART RENTALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | GOLF AND CART - NONMEMBER |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FITNESS & POOL |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CARD ROOM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3184020 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 233547 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 30247 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 675 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3184020 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 233547 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 171349 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 30247 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 675 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 171349 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE CLUB OPERATES AND MAINTAINS A CLUBHOUSE FOR ITS MEMBERS. FOOD, BEVERAGE & MERCHANDISE SALES FOR THE YEAR TOTALED 753,808. OF THIS AMOUNT, 231,215 WAS GUEST/NON-MEMBER RELATED. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4225 |
| IRS990/PYOtherExpensesAmt | 0 | 2532968 |
| IRS990/PYOtherRevenueAmt | 0 | 572741 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3616374 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -866658 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2527030 |
| IRS990/PYTotalExpensesAmt | 0 | 5059998 |
| IRS990/PYTotalRevenueAmt | 0 | 4193340 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -914800 |
| 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/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 52383 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2893 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 339062 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2217631 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 2556693 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 269557 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5207871 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4553668 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 108916 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 7440105 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7549021 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 206023 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE OBLIGATIONS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -269557 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -269557 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB COMPLIES WITH FASB ASC 740 WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY DEFINING THE ATTRIBUTES A TAX POSITION MUST MEET FOR ANY PART OF THE BENEFIT OF THE TAX POSITION TO BE RECOGNIZED IN FINANCIAL STATEMENTS PREPARED IN CONFORMITY WITH GENERALLY ACCEPTED ACCOUTING PRINCIPLES. THE CLUB'S POLICY ON STATEMENT OF ACTIVITIES CLASSIFICATION OF INTEREST AND PENALTIES RELATED TO INCOME TAX OBLIGATIONS IS TO INCLUDE SUCH ITEMS AS PART OF ADMINISTRATIVE AND GERNARL EXPENSE. AT APRIL 30, 2015 AND 2014, THE CLUB DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE CLUB'S FEDERAL INCOME TAX RETURNS FOR 2012 - 2014 REMAIN SUBJECT TO EXAMINATION BY THE IRS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF SALES, PART VIII, LINE 10B -269,557 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF SALES, PART VIII, LINE 10B 269,557 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5477428 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RICHARD STROPP JR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ONLY REGULAR MEMBERS IN GOOD STANDING SHALL BE ENTITLED TO VOTE AT ANY MEETING OF THE MEMBERS OF THE CLUB. EACH REGULAR MEMBERS SHALL HAVE ONE VOTE AND SHALL BE REFERRED TO INTERCHANGEABLY IN THE BYLAWS AS A "MEMBER" OR A "REGULAR MEMBER." MEMBERS NOT GRANTED LEAVE OF ABSENSE OR WHO ARE UNDER SUSPENSION ARE NOT ENTITLED TO VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD SHALL HAVE NO AUTHORITY TO SELL, TRANSFER, MORTGAGE, LEASE, ENCUMBER, OR OTHERWISE DISPOSE OF ANY CLUB OWNED OR ACQUIRED REAL ESTATE WITHOUT AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS OF THE CLUB. ANY CAPITAL EXPENDITURE EXCEEDING 100,000 IN ANY FISCAL YEAR SHALL REQUIRE THE APPROVAL OF A MAJORITY OF THE MEMBERS OF THE CLUB. ANY PROVISION OF THE BYLAWS THAT MAY BE ALTERED, AMENDED, OR REPEALED REQUIRES A VOTE OF 2/3 OF THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE OR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 PRIOR TO FILING. THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND RELATED FORMS AND SCHEDULES TO THE CONTROLLER AND PRESIDENT. THE CONTROLLER AND PRESIDENT REVIEW FORM 990 AND RELATED FORMS AND SCHEDULES WITH THE TAX PREPARERS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION HAS ESTABLISHED PROCEDURES, SUCH AS COMPETITIVE BIDDING OF ALL PROCUREMENT AND SERVICES TO ENSURE THAT THE CLUB RECEIVES FAIR VALUE IN ALL TRANSACTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THERE ARE THREE EMPLOYEES WITH WHOM THE CLUB HAS A WRITTEN CONTRACT: THE GENERAL MANAGER, THE GOLF COURSE SUPERINTENDENT, AND THE HEAD GOLF PROFESSIONAL. THE APPROPRIATE CHAIRPERSON FROM THE BOARD OF GOVERNORS NEGOTIATES THE CONTRACT WITH THE APPLICABLE EMPLOYEE, THE LEGAL CHAIR REVIEWS THE CONTRACT, AND THE PRESIDENT OF THE BOARD EXECUTES IT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THERE ARE THREE EMPLOYEES WITH WHOM THE CLUB HAS A WRITTEN CONTRACT: THE GENERAL MANAGER, THE GOLF COURSE SUPERINTENDENT, AND THE HEAD GOLF PROFESSIONAL. THE APPROPRIATE CHAIRPERSON FROM THE BOARD OF GOVERNORS NEGOTIATES THE CONTRACT WITH THE APPLICABLE EMPLOYEE, THE LEGAL CHAIR REVIEWS THE CONTRACT, AND THE PRESIDENT OF THE BOARD EXECUTES IT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH INSPECTION DURING NORMAL BUSINESS HOURS AT THE CLUB PREMISIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | COST OF SALES, PART VIII, LINE 10B 269,557 COST OF SALES, PART VIII, LINE 10B -269,557 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | CAPITAL ASSESSMENT 125,800 |
| 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 XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 7167490 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7167490 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 102 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5207871 |
| IRS990/TotalGrossUBIAmt | 0 | 319894 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 5349366 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5349366 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1818124 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 319894 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1818124 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6455 JOG ROAD |
| IRS990/USAddress/CityNm | 0 | LAKE WORTH |
| IRS990/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/USAddress/ZIPCd | 0 | 33467 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 15 |
| IRS990/VotingMembersIndependentCnt | 0 | 15 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAY RAUBVOGEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE FALLS COUNTRY CLUB INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FALL |
| ReturnHeader/Filer/EIN | 0 | 592537260 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6455 JOG ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LAKE WORTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33467 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 331122194 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAFER & COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 249 ROYAL PALM WAY STE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PALM BEACH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 334804336 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5616558700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-12-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RIK VANDEJEN CPA |
| ReturnHeader/ReturnTs | 0 | 2015-12-01T17:25:37-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-04-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
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