Civic Intelligence

California Tennis Club

EIN 94-0362320 • 501(c)7 • San Francisco, CA

Profile

To promote the game of tennis by providing tennis and social facilities principally for its members.

1770 Scott StSan Francisco, CA 94115

www.calclubtennis.com

Siviq Scores

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

Liabilities / Assets

16th percentile

0.10x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

14th percentile

0.12x

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

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

35th percentile

0.7%

Higher net margin than 35% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$348,630

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

24th percentile

-2.4%

Faster asset growth than 24% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

14%

Faster revenue growth than 77% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,348,705

Down $183,538 (-2.4%) from 2023

Liabilities

Down

$698,570

Down $225,752 (-24%) from 2023

Net Assets

Up

$6,650,135

Up $42,214 (+0.6%) from 2023

Revenue

Up

$5,679,661

Up $690,122 (+14%) from 2023

Expenses

Up

$5,637,447

Up $1,202,334 (+27%) from 2023

Net Income

Down

$42,214

Down $512,212 (-92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $7,484,657Liabilities 2010: $3,352,169Net Assets 2010: $4,132,4882010Assets 2011: $7,421,887Liabilities 2011: $3,261,965Net Assets 2011: $4,159,9222011Assets 2012: $7,246,350Liabilities 2012: $3,065,820Net Assets 2012: $4,180,5302012Assets 2013: $7,423,664Liabilities 2013: $3,203,732Net Assets 2013: $4,219,9322013Assets 2014: $7,178,538Liabilities 2014: $2,906,167Net Assets 2014: $4,272,3712014Assets 2015: $7,105,053Liabilities 2015: $2,721,897Net Assets 2015: $4,383,1562015Assets 2016: $7,230,042Liabilities 2016: $2,649,396Net Assets 2016: $4,580,6462016Assets 2017: $7,182,188Liabilities 2017: $2,425,984Net Assets 2017: $4,756,2042017Assets 2018: $7,142,875Liabilities 2018: $2,202,946Net Assets 2018: $4,939,9292018Assets 2019: $6,951,122Liabilities 2019: $1,948,129Net Assets 2019: $5,002,9932019Assets 2020: $6,692,039Liabilities 2020: $1,645,578Net Assets 2020: $5,046,4612020Assets 2021: $7,221,733Liabilities 2021: $1,656,320Net Assets 2021: $5,565,4132021Assets 2022: $7,387,376Liabilities 2022: $1,333,882Net Assets 2022: $6,053,4942022Assets 2023: $7,532,243Liabilities 2023: $924,322Net Assets 2023: $6,607,9212023Assets 2024: $7,348,705Liabilities 2024: $698,570Net Assets 2024: $6,650,1352024

Highlighted filing

2024

Assets$7,348,705
Liabilities$698,570
Net Assets$6,650,135

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2010: $2,187,9782010Expenses 2011: $2,433,7512011Expenses 2012: $2,402,5832012Revenue 2013: $2,590,206Expenses 2013: $2,550,804Net Income 2013: $39,4022013Revenue 2014: $2,767,566Expenses 2014: $2,715,127Net Income 2014: $52,4392014Revenue 2015: $2,947,760Expenses 2015: $2,836,975Net Income 2015: $110,7852015Revenue 2016: $3,205,134Expenses 2016: $3,007,644Net Income 2016: $197,4902016Revenue 2017: $3,305,522Expenses 2017: $3,129,964Net Income 2017: $175,5582017Revenue 2018: $3,645,774Expenses 2018: $3,462,049Net Income 2018: $183,7252018Revenue 2019: $3,644,123Expenses 2019: $3,581,059Net Income 2019: $63,0642019Revenue 2020: $3,484,196Expenses 2020: $3,440,728Net Income 2020: $43,4682020Revenue 2021: $4,218,960Expenses 2021: $3,700,008Net Income 2021: $518,9522021Revenue 2022: $4,522,061Expenses 2022: $4,033,980Net Income 2022: $488,0812022Revenue 2023: $4,989,539Expenses 2023: $4,435,113Net Income 2023: $554,4262023Revenue 2024: $5,679,661Expenses 2024: $5,637,447Net Income 2024: $42,2142024

Highlighted filing

2024

Revenue$5,679,661
Expenses$5,637,447
Net Income$42,214

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.35$0.70$6.65$5.68$5.64$0.04
2023Detailed filing. Detailed filing data is available for this year.$7.53$0.92$6.61$4.99$4.44$0.55
2022Detailed filing. Detailed filing data is available for this year.$7.39$1.33$6.05$4.52$4.03$0.49
2021Detailed filing. Detailed filing data is available for this year.$7.22$1.66$5.57$4.22$3.70$0.52
2020Detailed filing. Detailed filing data is available for this year.$6.69$1.65$5.05$3.48$3.44$0.04
2019Detailed filing. Detailed filing data is available for this year.$6.95$1.95$5.00$3.64$3.58$0.06
2018Detailed filing. Detailed filing data is available for this year.$7.14$2.20$4.94$3.65$3.46$0.18
2017Detailed filing. Detailed filing data is available for this year.$7.18$2.43$4.76$3.31$3.13$0.18
2016Detailed filing. Detailed filing data is available for this year.$7.23$2.65$4.58$3.21$3.01$0.20
2015Detailed filing. Detailed filing data is available for this year.$7.11$2.72$4.38$2.95$2.84$0.11
2014Detailed filing. Detailed filing data is available for this year.$7.18$2.91$4.27$2.77$2.72$0.05
2013Detailed filing. Detailed filing data is available for this year.$7.42$3.20$4.22$2.59$2.55$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.25$3.07$4.18$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.42$3.26$4.16$2.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$3.35$4.13$2.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$6,225,191
Mission and Program Overview

Mission

To promote the game of tennis by providing tennis and social facilities principally for its members.

To promote the game of tennis and related social activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,732,226$4,594,352▼ $137,874
Savings and Temporary Cash Investments$2,064,033$1,911,115▼ $152,918
Accounts Receivable$498,279$582,864▲ $84,585
Inventories for Sale or Use$144,852$164,811▲ $19,959
Cash and Non-Interest-Bearing Accounts$61,359$67,630▲ $6,271
Prepaid Expenses and Deferred Charges$31,494$27,933▼ $3,561
Total Assets$7,532,243$7,348,705▼ $183,538
Liabilities
Mortgage Notes Payable Secured by Investment Property$407,638$0▼ $407,638
Other Liabilities$280,121$377,777▲ $97,656
Deferred Revenue$168,296$196,258▲ $27,962
Accounts Payable and Accrued Expenses$68,267$124,535▲ $56,268
Total Liabilities$924,322$698,570▼ $225,752
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,607,921$6,650,135▲ $42,214
Total Net Assets Fund Balance$6,607,921$6,650,135▲ $42,214
Total Liabilities and Net Assets / Fund Balance$7,532,243$7,348,705▼ $183,538

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,343,527$5,565,079$8,908,606
Other Land Buildings$956,157$1,220,141$2,176,298
Equipment$241,171$498,687$739,858
Land$53,497-$53,497
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven JacksonTennis DirectorFT$308,571$40,059$348,630
Tim OdenwellerFormer General Manager Jan - AprilFT$275,468$7,565$283,033
Pamela AndresAssistant General ManagerFT$157,331$21,275$178,606
John T SundingEmployeeFT$164,076$4,922$168,998
Ugur Truka-tartukChefFT$140,641$25,761$166,402
Harry TongEmployeeFT$127,666$34,109$161,775
Jeremy GregoryGeneral Manager July - DecFT$140,145$1,725$141,870
Marco PinedaTennis CoachFT$126,774$12,458$139,232

Board Members and Trustees

NameTitle
Shaun ChaudhuriPresident
Kari NovatneyVice President
Ali RauhDirector
David GendreauDirector
Nancy McgeeDirector
Roger KuoDirector
Ron BrownDirector
Ryan ClarkDirector
Ginny ConnerSecretary
Jas HodzicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,772
Program Service Revenue
$4,549,874
Investment Income
$51,037
Other Revenue
$965,978
All Other Contributions
$112,772
Change in Net Assets
$42,214

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,679,661
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,679,661
Total Revenue per Form 990
$5,679,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,333,546
Other Expenses$1,303,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,196,719
Current Officers, Directors, Trustees, and Key Employees---$1,440,672
Other Employee Benefits---$426,448
Depreciation Depletion---$425,701
Payroll Taxes---$269,707
All Other Expenses---$100,392
Other Expenses---$83,351
Insurance---$65,204
Fees for Services Legal---$41,423
Fees for Services Accounting---$15,650
Office Expenses---$4,581
Interest---$1,151
Total Functional Expenses$0$0$0$5,637,447

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,637,447
Total Expenses per Audited Statements$5,637,447
Total Expenses per Form 990$5,637,447
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$377,777
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The california tennis club is a not-for-profit corporation that has approximately 1000 members. There are various classifications of members, with different rights and privleges as specified in the club by-laws.

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

Club members (excluding junior and non-resident members) elect a by-law specified number of board of directors annually.

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

Items requiring approval by club members (excluding junior and non-resident members) are described in the club's by-laws, e.g. Making changes to the by-laws, dissolution of the club, etc.

Form 990, Part VI, Section A, Line 8B

There is no committee with authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The general manager reviews the form 990 before filing the form.

Form 990, Part VI, Section B, Line 12C

Board members sign conflict of interest policy form annually.

Form 990, Part VI, Section B, Line 15A

At the end of each calendar year, key employees receive evaluations and any increase in salary based on successful completion of established goals and objectives. Consideration of salaries is compared to industry and local standards.

Form 990, Part VI, Section C, Line 18

AVAILABLE UPON REQUEST.

Form 990, Part VI, Section C, Line 19

The club governing documents, conflict of interest policy and financial statements are available upon request at the club's facilities.

Filing and Contact Details

Filer

Filer Name
California Tennis Club
EIN
94-0362320
Phone
4153463611
Address
1770 SCOTT ST, SAN FRANCISCO, CA 94115

Signing Officer

Name
Jeremy Gregory
Title
General Manager
Phone
4153463611
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Gregory
Formed
1884
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
50
Volunteers
0

Preparer

Firm
Novogradac & Company Llp
Address
1435 N MCDOWELL BLVD SUITE 350, PETALUMA, CA 94954
Preparer
Lance Smith
Phone
4152236130
Supplemental Narrative

Additional Explanations

PART XII, LINE 2C:

There has been no change in the club's process for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

The club is a qualified organization exempt from federal income taxes under 501(c)(7) of the internal revenue code (irc) and franchise taxes under 23701g of the california revenue and taxation code. Accordingly, it is exempt from federal and california income taxes and is not liable for federal unemployment taxes. The club is liable for taxes on its net unrelated business taxable income at standard corporate rates. U.s. Gaap requires management to evaluate the tax positions taken and recognize a tax liability (or asset) if the club has taken an uncertain tax position that more likely than not would not be sustained upon examination by taking authorities. Management has analyzed the tax positions taken and has concluded that as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a tax liability (or asset) or disclosure in the financial statements. The club is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods pending or in progress.

Raw XML AppendixShowing 400 of 554 raw XML fields

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

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt17126774
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER GENERAL MANAGER JAN - APRIL
IRS990/Form990PartVIISectionAGrp/TitleTxt11GENERAL MANAGER JULY - DEC
IRS990/Form990PartVIISectionAGrp/TitleTxt12TENNIS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14ASSISTANT GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt16EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TENNIS COACH
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01884
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-6784
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt06225191
IRS990/GrossReceiptsForPublicUseAmt010029
IRS990/GrossSalesOfInventoryAmt01504724
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt011
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InitiationFeesAndCapContriAmt0735960
IRS990/InsuranceGrp/TotalAmt065204
IRS990/InterestGrp/TotalAmt01151
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0144852
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0164811
IRS990/InvestmentIncomeGrp/ExclusionAmt057821
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt057821
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt04594352
IRS990/LandBldgEquipCostOrOtherBssAmt011878259
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06784
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE GAME OF TENNIS BY PROVIDING TENNIS AND SOCIAL FACILITIES PRINCIPALLY FOR ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0407638
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt06607921
IRS990/NetAssetsOrFundBalancesEOYAmt06650135
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-6784
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6784
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0965978
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0965978
IRS990/NetUnrelatedBusTxblIncmAmt066850
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06607921
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06650135
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04581
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0426448
IRS990/OtherExpensesGrp/Desc0MISC AND OUTSIDE SERVIC
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0250091
IRS990/OtherExpensesGrp/TotalAmt1158829
IRS990/OtherExpensesGrp/TotalAmt2157528
IRS990/OtherExpensesGrp/TotalAmt383351
IRS990/OtherLiabilitiesGrp/BOYAmt0280121
IRS990/OtherLiabilitiesGrp/EOYAmt0377777
IRS990/OtherSalariesAndWagesGrp/TotalAmt02196719
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0269707
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt031494
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027933
IRS990/PrincipalOfficerNm0JEREMY GREGORY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713940
IRS990/ProgramServiceRevenueGrp/BusinessCd1713940
IRS990/ProgramServiceRevenueGrp/BusinessCd2713940
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES AND CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION AND ASSESSMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2CLUB REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1735960
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt257680
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt267709
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05679661
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02064033
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01911115
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt05565079
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08908606
IRS990ScheduleD/EquipmentGrp/BookValueAmt0241171
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0498687
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0739858
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05637447
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt053497
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053497
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0956157
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01220141
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02176298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0377777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05679661
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC) AND FRANCHISE TAXES UNDER 23701G OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, IT IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES AND IS NOT LIABLE FOR FEDERAL UNEMPLOYMENT TAXES. THE CLUB IS LIABLE FOR TAXES ON ITS NET UNRELATED BUSINESS TAXABLE INCOME AT STANDARD CORPORATE RATES. U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CLUB HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAKING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt05637447
IRS990ScheduleD/TotalLiabilityAmt0377777
IRS990ScheduleD/TotalRevenuePerForm990Amt05679661
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05679661
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05637447
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1275468
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2157331
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3164076
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4140641
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5127666
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt50
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt44286
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt53938

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