Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
990 • Fiscal year 2015 • EIN 95-2425457
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
21st percentile
Higher debt load relative to revenue than 21% of similar nonprofits.
Net Margin
95th percentile
Higher net margin than 95% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 1.1% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$50,215,700
Up $31,436,381 (+167%) from 2014
Net Assets
Up$48,572,939
Up $31,506,653 (+185%) from 2014
Liabilities
Down$1,642,761
Down $70,272 (-4.1%) from 2014
Revenue
Down$24,726,931
Down $661,492 (-2.6%) from 2014
Expenses
Down$6,053,985
Down $5,500,095 (-48%) from 2014
Net Income
Up$18,672,946
Up $4,838,603 (+35%) from 2014
Private golf and country club.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $5,775,554 | $22,020,243 | ▲ $16,244,689 |
| Accounts Receivable | $767,855 | $17,933,029 | ▲ $17,165,174 |
| Land, Buildings, and Equipment, Net | $4,963,348 | $8,122,548 | ▲ $3,159,200 |
| Cash and Non-Interest-Bearing Accounts | $6,993,659 | $1,936,519 | ▼ $5,057,140 |
| Prepaid Expenses and Deferred Charges | $81,558 | $106,435 | ▲ $24,877 |
| Inventories for Sale or Use | $197,345 | $96,926 | ▼ $100,419 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Total Assets | $18,779,319 | $50,215,700 | ▲ $31,436,381 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $986,399 | $869,987 | ▼ $116,412 |
| Other Liabilities | $281,000 | $401,000 | ▲ $120,000 |
| Deferred Revenue | $445,634 | $371,774 | ▼ $73,860 |
| Total Liabilities | $1,713,033 | $1,642,761 | ▼ $70,272 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $17,066,286 | $48,572,939 | ▲ $31,506,653 |
| Total Net Assets Fund Balance | $17,066,286 | $48,572,939 | ▲ $31,506,653 |
| Total Liabilities and Net Assets / Fund Balance | $18,779,319 | $50,215,700 | ▲ $31,436,381 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $6,206,770 | $2,199,370 | $8,406,140 |
| Buildings | $615,243 | $3,830,082 | $4,445,325 |
| Land | $1,073,711 | - | $1,073,711 |
| Equipment | $226,824 | $775,879 | $1,002,703 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Greg Sullivan | General Manager | FT | $252,330 | $20,147 | $272,477 |
| Robert Vaughey | Golf Superintenden | FT | $204,183 | $13,237 | $217,420 |
| Jason Stock | Director of Golf | FT | $121,011 | $15,945 | $136,956 |
| Diane Katz | Controller | FT | $121,756 | $8,431 | $130,187 |
| Name | Title |
|---|---|
| Aubie Goldenberg | President |
| Cris Bennett | Director |
| David Zuercher | Director |
| Joe Hohm | Director |
| Kerry Welsh | Director |
| Kurt Gunderlock | 1st VP |
| James Deutsh | 2nd VP |
| Alan Wozniak | Secretary |
| Matt Pope | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Cox Castle & Nicholson LLP | Legal | 2049 CENTURY PARK EAST 28TH FLOOR, Los Angeles, CA 90067-3284 | $444,369 |
| Mpa INC | Consulting | 4041 MACARTHUR BLVD 490, Newport Beach, CA 92660 | $138,078 |
| Pipeline Golf Marketing | Marketing | 2110 ARTESIA BLVD STE 357, Redondo Beach, CA 90278 | $121,120 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,036,944 |
| Other Expenses | $3,017,041 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $2,457,281 |
| All Other Expenses | - | - | - | $1,321,275 |
| Depreciation Depletion | - | - | - | $544,266 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $272,477 |
| Payroll Taxes | - | - | - | $233,394 |
| Other Expenses | - | - | - | $171,457 |
| Occupancy | - | - | - | $80,117 |
| Pension Plan Contributions | - | - | - | $70,727 |
| Insurance | - | - | - | $50,595 |
| Conferences and Meetings | - | - | - | $8,183 |
| Other Employee Benefits | - | - | - | $3,065 |
| Travel | - | - | - | $472 |
| Total Functional Expenses | $0 | $0 | $0 | $6,053,985 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,260,176 |
| Expenses per Audited Statements | $6,053,985 |
| Total Expenses per Form 990 | $6,053,985 |
| Expenses Not Reported on Form 990 | $1,206,191 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Membership Deposits | $401,000 |
“The organization has members.”
“Members elect governing body.”
“Decisions affecting the membership and major threshold transactions include a vote by the members.”
“The club treasurer reviews the tax returns prior to signing and filing.”
“In compliance with the policy, the club requires signed acknowledgement and receipt of required disclosure from officers, directors, committee members, staff members and other certain consultants.”
“The head of each department decides on compensation for their employees, general manager decides on compensation for head of each department, and executive board make the decision on general manager's compensation.”
“Governing documents made available to membership upon request for a valid purpose. The club does not make such documents available to the public.”
“AUTO EXPENSE: Column (A) - Total = $15000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“BANDS: Column (A) - Total = $39114; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“BANK CHARGES: Column (A) - Total = $2997; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“CHINA/GLASS/SILVER: Column (A) - Total = $5492; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DECORATIONS: Column (A) - Total = $49996; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DUES & SUBSCRIPTIONS: Column (A) - Total = $13114; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“EMPLOYEE MEALS: Column (A) - Total = $46959; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“EQUIPMENT RENTAL: Column (A) - Total = $86022; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“LAUNDRY: Column (A) - Total = $54571; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“LEGAL AND AUDITING: Column (A) - Total = $101334; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“LICENSE AND TAXES: Column (A) - Total = $9849; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“OUTSIDE SERVICES: Column (A) - Total = $160367; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $12872; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Printing and Publications: Column (A) - Total = $17693; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“PROMOTION: Column (A) - Total = $168122; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“RANGE EXPENSE: Column (A) - Total = $1808; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“REPAIR & MAINTENANCE: Column (A) - Total = $148819; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“SECURITY: Column (A) - Total = $18651; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“SIGNS: Column (A) - Total = $1126; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“SUPPLIES: Column (A) - Total = $137032; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TAX PROVISION: Column (A) - Total = $6542; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TELEPHONE: Column (A) - Total = $18538; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TENNIS COURTS: Column (A) - Total = $421; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TOURNAMENT EXPENSE: Column (A) - Total = $88883; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“UNIFORMS: Column (A) - Total = $6730; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“WORKERS COMPENSATION: Column (A) - Total = $109223; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Capital assessments = $12046000”
“FUEL TAX CREDIT = -$293”
“Membership sales = $788000”
“The taxpayer has elected to reinvest the proceeds in new assets under section 512(a)(3)(d).”
“The Club is exempt from federal and state taxes on income under Internal Revenue Service Code Section 501(c)(7) and similar California code provisions. The Club is limited in the amount of revenue that can be generated from nonmember and investment income. However, the Tax Reform Act of 1969 assesses taxes on unrelated business income. This is generally defined as interest, rental income, and income from nonmember sources such as food and beverage sales. Income taxes on unrelated business income are provided for in the financial statements.As of December 31, 2015, the Clubs annual tax filings for the prior three years are open for audit by the Internal Revenue Service (IRS) and for the prior four years by the Franchise Tax Board. As of December 31, 2015, the Club believes that it has appropriate support for any tax position taken, and as such, has no uncertain tax positons that qualify for recognition or disclosure in the financial statements. The financial statements reflect no adjustment related to uncertainties for income taxes.During the year ended December 31, 2015, the Club transferred a parcel of land and relinquished a leasehold interest (Land Transaction) that was used in the exempt function activities of the Club. The Land Transaction is nontaxable based on the provision of Section 512 (a)(3)(D) of the Internal Revenue Service Code. Section 512 (a)(3)(D) requires the Club to reinvest the proceeds in exempt function Club assets within a four-year period commencing one year prior to the sale and ending three years after the sale.In July 2007, the Club submitted a request for a Private Letter Ruling (PLR) from the IRS related to the Land Transaction. The Club received a favorable response, dated April 1, 2008, from the IRS. Specifically, the PLR stated the early termination of the existing lease and exchange of land will not adversely affect the Club's exempt status under Section 501 (c)(7) of the Internal Revenue Code. Also under Section 512(a)(3)(D) of the Internal Revenue Code, any gain shall not be recognized because of the early termination of the lease and exchange of property.”
“Cost of goods sold $904490 loss on disposal $301408”
“Cost of goods sold $904490 fuel tax credit $293 loss on disposal $301408”
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 | 986399 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 869987 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 767855 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 17933029 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PRIVATE GOLF AND COUNTRY CLUB. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1321275 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOY KATZ |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3103266145 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27000 PALOS VERDES DRIVE EAST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROLLING HILLS ESTATES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90274 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6993659 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1936519 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 272477 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8183 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 121120 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 444369 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 138078 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2110 ARTESIA BLVD STE 357 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 2049 CENTURY PARK EAST 28TH FLOOR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 4041 MACARTHUR BLVD 490 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | REDONDO BEACH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | LOS ANGELES |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | NEWPORT BEACH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 90278 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 900673284 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 92660 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | PIPELINE GOLF MARKETING |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | COX CASTLE & NICHOLSON LLP |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | MPA INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MARKETING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | LEGAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | CONSULTING |
| IRS990/CostOfGoodsSoldAmt | 0 | 904490 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18531780 |
| IRS990/CYOtherExpensesAmt | 0 | 3017041 |
| IRS990/CYOtherRevenueAmt | 0 | 1212799 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4982352 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 18672946 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3036944 |
| IRS990/CYTotalExpensesAmt | 0 | 6053985 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 24726931 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 445634 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 371774 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 544266 |
| IRS990/Desc | 0 | PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AN SOCIAL BENEFIT OF ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 130 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 12.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | 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 | 20147 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 13237 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 15945 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 8431 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOE HOHM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CRIS BENNETT |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ALAN WOZNIAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | AUBIE GOLDENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES DEUTSH |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Club is exempt from federal and state taxes on income under Internal Revenue Service Code Section 501(c)(7) and similar California code provisions. The Club is limited in the amount of revenue that can be generated from nonmember and investment income. However, the Tax Reform Act of 1969 assesses taxes on unrelated business income. This is generally defined as interest, rental income, and income from nonmember sources such as food and beverage sales. Income taxes on unrelated business income are provided for in the financial statements.As of December 31, 2015, the Clubs annual tax filings for the prior three years are open for audit by the Internal Revenue Service (IRS) and for the prior four years by the Franchise Tax Board. As of December 31, 2015, the Club believes that it has appropriate support for any tax position taken, and as such, has no uncertain tax positons that qualify for recognition or disclosure in the financial statements. The financial statements reflect no adjustment related to uncertainties for income taxes.During the year ended December 31, 2015, the Club transferred a parcel of land and relinquished a leasehold interest (Land Transaction) that was used in the exempt function activities of the Club. The Land Transaction is nontaxable based on the provision of Section 512 (a)(3)(D) of the Internal Revenue Service Code. Section 512 (a)(3)(D) requires the Club to reinvest the proceeds in exempt function Club assets within a four-year period commencing one year prior to the sale and ending three years after the sale.In July 2007, the Club submitted a request for a Private Letter Ruling (PLR) from the IRS related to the Land Transaction. The Club received a favorable response, dated April 1, 2008, from the IRS. Specifically, the PLR stated the early termination of the existing lease and exchange of land will not adversely affect the Club's exempt status under Section 501 (c)(7) of the Internal Revenue Code. Also under Section 512(a)(3)(D) of the Internal Revenue Code, any gain shall not be recognized because of the early termination of the lease and exchange of property. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD $904490 LOSS ON DISPOSAL $301408 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD $904490 FUEL TAX CREDIT $293 LOSS ON DISPOSAL $301408 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d: Other expenses and losses per audited F/S |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.