Civic Intelligence

Bermuda Dunes Country Club

EIN 95-2390764 • 501(c)7 • Bermuda Dunes, CA

Profile

To operate and maintain a golf and social club exclusively for the pleasure and recreation of its members.

42-360 Adams StreetBermuda Dunes, CA 92201

www.bermudadunescc.org

Siviq Scores

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

Liabilities / Assets

98th percentile

1.16x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.59x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2018

Net Margin

2nd percentile

-36%

Higher net margin than 2% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2018

Asset Growth

2nd percentile

-42%

Faster asset growth than 2% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

3.7%

Faster revenue growth than 41% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,330,313

Down $1,719,948 (-42%) from 2017

Liabilities

Down

$2,707,099

Down $61,310 (-2.2%) from 2017

Net Assets

Down

-$376,786

Down $1,658,638 (-129%) from 2017

Revenue

Up

$4,594,823

Up $166,065 (+3.7%) from 2017

Expenses

Up

$6,253,462

Up $1,078,951 (+21%) from 2017

Net Income

Down

-$1,658,639

Down $912,886 (-122%) from 2017

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $5,421,527Liabilities 2011: $1,437,296Net Assets 2011: $3,984,2312011Assets 2012: $5,127,072Liabilities 2012: $1,483,233Net Assets 2012: $3,643,8392012Assets 2013: $5,780,822Liabilities 2013: $2,495,347Net Assets 2013: $3,285,4752013Assets 2014: $5,389,844Liabilities 2014: $2,384,999Net Assets 2014: $3,004,8452014Assets 2015: $5,144,034Liabilities 2015: $2,422,357Net Assets 2015: $2,721,6772015Assets 2016: $4,621,771Liabilities 2016: $2,485,762Net Assets 2016: $2,136,0092016Assets 2017: $4,050,261Liabilities 2017: $2,768,409Net Assets 2017: $1,281,8522017Assets 2018: $2,330,313Liabilities 2018: $2,707,099Net Assets 2018: -$376,7862018

Highlighted filing

2018

Assets$2,330,313
Liabilities$2,707,099
Net Assets-$376,786

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $4,622,0472011Revenue 2012: $4,256,781Expenses 2012: $4,595,157Net Income 2012: -$338,3762012Revenue 2013: $4,486,940Expenses 2013: $4,844,345Net Income 2013: -$357,4052013Revenue 2014: $5,130,060Expenses 2014: $5,410,872Net Income 2014: -$280,8122014Revenue 2015: $4,435,884Expenses 2015: $4,723,098Net Income 2015: -$287,2142015Revenue 2016: $4,322,585Expenses 2016: $4,903,254Net Income 2016: -$580,6692016Revenue 2017: $4,428,758Expenses 2017: $5,174,511Net Income 2017: -$745,7532017Revenue 2018: $4,594,823Expenses 2018: $6,253,462Net Income 2018: -$1,658,6392018

Highlighted filing

2018

Revenue$4,594,823
Expenses$6,253,462
Net Income-$1,658,639

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2017 to Oct 31, 2018
Signed
Aug 20, 2019
Return Version
2017v2.3
Gross Receipts
$5,677,022
Mission and Program Overview

Mission

To operate and maintain a golf and social club exclusively for the pleasure and recreation of its members.

To provide recreational and social activities to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,374,382$1,614,801▼ $1,759,581
Accounts Receivable$397,436$343,619▼ $53,817
Inventories for Sale or Use$198,168$203,634▲ $5,466
Cash and Non-Interest-Bearing Accounts$35,622$144,326▲ $108,704
Prepaid Expenses and Deferred Charges$31,443$17,933▼ $13,510
Intangible Assets$6,000$6,000→ $0
Total Assets$4,050,261$2,330,313▼ $1,719,948
Other Assets Total$7,210$0▼ $7,210
Liabilities
Deferred Revenue$1,442,127$1,269,362▼ $172,765
Accounts Payable and Accrued Expenses$710,856$754,942▲ $44,086
Mortgage Notes Payable Secured by Investment Property$99,222$393,222▲ $294,000
Other Liabilities$516,204$289,573▼ $226,631
Total Liabilities$2,768,409$2,707,099▼ $61,310
Net Assets / Fund Balance
Unrestricted Net Assets$1,281,852$-376,786▼ $1,658,638
Total Net Assets Fund Balance$1,281,852$-376,786▼ $1,658,638
Total Liabilities and Net Assets / Fund Balance$4,050,261$2,330,313▼ $1,719,948

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$923,639$12,870,668$13,794,307
Land$691,162-$691,162
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mike AndersonPresident
Tinker MoracheVice President
Dave ShulteBoard Member
Gary HontsBoard Member
Gordy ListerBoard Member
Tom PerkingsBoard Member
Ken DermerSecretary
Wendy McmurtrieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,142,315
Program Service Revenue
$827,302
Investment Income
$-219,461
Other Revenue
$844,667
Change in Net Assets
$-1,658,639

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,421,768
Revenue Not Reported on Financial Statements
$-826,945
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-826,945
Total Revenue per Audited Statements
$5,421,768
Total Revenue per Form 990
$4,594,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,434,142
Salaries, Compensation, and Employee Benefits$2,819,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,188,558
All Other Expenses---$496,969
Depreciation Depletion---$438,964
Other Employee Benefits---$269,689
Other Expenses---$238,577
Payroll Taxes---$223,506
Fees for Services Other---$196,614
Office Expenses---$168,970
Pension Plan Contributions---$137,567
Insurance---$93,687
Advertising---$52,356
Information Technology---$42,120
Interest---$7,952
Payment Travel Entrtnmnt Publicly Ofcl---$-4,875
Total Functional Expenses$0$0$0$6,253,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,080,407
Total Expenses per Audited Statements$7,080,407
Total Expenses per Form 990$6,253,462
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-826,945
Other Expense Adjustments$-826,945
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Capital Lease Payable$204,788
Workers Compensation Assessment$84,785
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The club is a membership owned organization

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

The members of the club elect the board of directors consistent with the bylaws of the club

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

The club is a membership owned organization and subject to decisions of the board of directors

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

From the tax preparer, the club's form 990 is mailed to the club controller. The controller then forwards the form 990 to the treasurer who reviews the entries in the tax return. After reviewing the return, the treasurer signs and files the return.

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

Annually, a conflict of interest statement is updated, reviewed and signed.

Form 990, Part VI, Section B, Line 15

The executive committee reviews and approves the compensation for key employees of the club including the written compensation contracts.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Bermuda Dunes Country Club
EIN
95-2390764
Phone
7603452771
Address
42-360 ADAMS STREET, BERMUDA DUNES, CA 92201

Signing Officer

Name
Wendy Mcmurtrie
Title
Treasurer
Phone
7603452771
Signed
2019-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Mcmurtrie
Formed
1965
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
65
Volunteers
0

Preparer

Firm
Osborne Rincon Cpas
Address
79245 CORPORATE CENTRE DRIVE, LA QUINTA, CA 92253
Preparer
Bruce J Legawiec CPA
Phone
7607779805
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

During a previous year ended, the club adopted accounting standards for the accounting for uncertainty income taxes. Management believes that all of the positions taked by the club in its federal and state income tax returns are more likely than not to be sustained upon examination.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -826,945.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -826,945.

Raw XML AppendixShowing 400 of 410 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/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02824907
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt0-4875
IRS990/PYOtherExpensesAmt02380612
IRS990/PYOtherRevenueAmt0680079
IRS990/PYProgramServiceRevenueAmt0923772
IRS990/PYRevenuesLessExpensesAmt0-745753
IRS990/PYSalariesCompEmpBnftPaidAmt02793899
IRS990/PYTotalExpensesAmt05174511
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04428758
IRS990/ReconcilationRevenueExpnssAmt0-1658639
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt027735
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-826945
IRS990ScheduleD/ExpensesSubtotalAmt07080407
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0691162
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0691162
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-826945
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0923639
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012870668
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013794307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0204788
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt184785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1WORKERS COMPENSATION ASSESSMENT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-826945
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-826945
IRS990ScheduleD/RevenueSubtotalAmt05421768
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DURING A PREVIOUS YEAR ENDED, THE CLUB ADOPTED ACCOUNTING STANDARDS FOR THE ACCOUNTING FOR UNCERTAINTY INCOME TAXES. MANAGEMENT BELIEVES THAT ALL OF THE POSITIONS TAKED BY THE CLUB IN ITS FEDERAL AND STATE INCOME TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -826,945.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD -826,945.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01614801
IRS990ScheduleD/TotalExpensesPerForm990Amt06253462
IRS990ScheduleD/TotalLiabilityAmt0289573
IRS990ScheduleD/TotalRevenuePerForm990Amt04594823
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05421768
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07080407
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS A MEMBERSHIP OWNED ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE CLUB ELECT THE BOARD OF DIRECTORS CONSISTENT WITH THE BYLAWS OF THE CLUB
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CLUB IS A MEMBERSHIP OWNED ORGANIZATION AND SUBJECT TO DECISIONS OF THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FROM THE TAX PREPARER, THE CLUB'S FORM 990 IS MAILED TO THE CLUB CONTROLLER. THE CONTROLLER THEN FORWARDS THE FORM 990 TO THE TREASURER WHO REVIEWS THE ENTRIES IN THE TAX RETURN. AFTER REVIEWING THE RETURN, THE TREASURER SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, A CONFLICT OF INTEREST STATEMENT IS UPDATED, REVIEWED AND SIGNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE COMPENSATION FOR KEY EMPLOYEES OF THE CLUB INCLUDING THE WRITTEN COMPENSATION CONTRACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04050261
IRS990/TotalAssetsEOYAmt02330313
IRS990/TotalAssetsGrp/BOYAmt04050261
IRS990/TotalAssetsGrp/EOYAmt02330313
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03142315
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/TotalAmt06253462
IRS990/TotalGrossUBIAmt0357474
IRS990/TotalLiabilitiesBOYAmt02768409
IRS990/TotalLiabilitiesEOYAmt02707099
IRS990/TotalLiabilitiesGrp/BOYAmt02768409
IRS990/TotalLiabilitiesGrp/EOYAmt02707099
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01281852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-376786
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0827302
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01095034
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04594823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0357474
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04050261
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02330313
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01281852
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-376786
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt042-360 ADAMS STREET
IRS990/USAddress/CityNm0BERMUDA DUNES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BERMUDADUNESCC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY MCMURTRIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07603452771
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERMUDA DUNES COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0BERM
ReturnHeader/Filer/EIN0952390764
ReturnHeader/Filer/PhoneNum07603452771
ReturnHeader/Filer/USAddress/AddressLine1Txt042-360 ADAMS STREET
ReturnHeader/Filer/USAddress/CityNm0BERMUDA DUNES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092201
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0420B23561472E3B872F7EEDE226F78E702FA741B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01DFD4047EADF868AF77525F085A579C4A19CDE20
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.104.9.75
ReturnHeader/FilingSecurityInformation/IPDt02019-08-20
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:22:22
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330783299
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OSBORNE RINCON CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt079245 CORPORATE CENTRE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA QUINTA

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