Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
990 • Fiscal year 2018 • EIN 95-2425457
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 2.5% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
94th percentile
Faster revenue growth than 94% of similar nonprofits.
Assets
Up$73,885,517
Up $215,007 (+0.3%) from 2017
Net Assets
Down$48,262,728
Down $1,671,841 (-3.3%) from 2017
Liabilities
Up$25,622,789
Up $1,886,848 (+7.9%) from 2017
Revenue
Up$12,852,077
Up $6,550,460 (+104%) from 2017
Expenses
Up$14,522,896
Up $7,225,994 (+99%) from 2017
Net Income
Down-$1,670,819
Down $675,534 (-68%) from 2017
Private golf and country club.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $64,822,314 | $69,172,833 | ▲ $4,350,519 |
| Cash and Non-Interest-Bearing Accounts | $6,353,754 | $3,651,977 | ▼ $2,701,777 |
| Savings and Temporary Cash Investments | $854,370 | $0 | ▼ $854,370 |
| Accounts Receivable | $1,354,042 | $643,072 | ▼ $710,970 |
| Inventories for Sale or Use | $195,538 | $288,075 | ▲ $92,537 |
| Prepaid Expenses and Deferred Charges | $90,492 | $129,560 | ▲ $39,068 |
| 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 | $73,670,510 | $73,885,517 | ▲ $215,007 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $17,652,728 | $19,952,728 | ▲ $2,300,000 |
| Accounts Payable and Accrued Expenses | $3,611,799 | $4,593,566 | ▲ $981,767 |
| Other Liabilities | $1,526,000 | $1,052,500 | ▼ $473,500 |
| Deferred Revenue | $945,414 | $23,995 | ▼ $921,419 |
| Total Liabilities | $23,735,941 | $25,622,789 | ▲ $1,886,848 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $49,934,569 | $48,262,728 | ▼ $1,671,841 |
| Total Net Assets Fund Balance | $49,934,569 | $48,262,728 | ▼ $1,671,841 |
| Total Liabilities and Net Assets / Fund Balance | $73,670,510 | $73,885,517 | ▲ $215,007 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $36,746,094 | $1,516,152 | $38,262,246 |
| Other Land Buildings | $25,029,553 | $1,344,886 | $26,374,439 |
| Equipment | $6,323,475 | $1,426,120 | $7,749,595 |
| Land | $1,073,711 | - | $1,073,711 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Greg Sullivan | General Manager | FT | $295,274 | $14,878 | $318,402 |
| Robert Vaughey | Director of Agronomy | FT | $241,045 | $14,878 | $263,236 |
| Derek Lane | Director of Golf | FT | $210,822 | $18,981 | $221,553 |
| Devon Bonebreak | Director of Instructio | FT | $202,494 | $12,401 | $207,582 |
| Malcolm Smith | Clubhouse Mgr | FT | $172,509 | $6,395 | $178,904 |
| Johnny Devivo | Exec. Chef | FT | $149,523 | $14,878 | $164,401 |
| Name | Title |
|---|---|
| Bruce Steckel | President |
| Donald Graham | Director |
| Patrick Doyle | Director |
| Paul Giuliano | Director |
| Joseph Hohm | 1st Vice Pres |
| Kurt Gunderlock | 1st Vice Pres |
| David Zuecher | Secretary |
| Blake Edwards | Treasurer |
| Matthew Pope | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Smart Janitorial | Janitorial Services | 645 E ECKHOFF ST, Orange, CA 92868 | $143,487 |
| Line Item | Amount |
|---|---|
| Other Expenses | $8,895,409 |
| Salaries, Compensation, and Employee Benefits | $5,627,487 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $3,434,153 |
| Depreciation Depletion | - | - | - | $3,264,072 |
| All Other Expenses | - | - | - | $1,870,326 |
| Other Employee Benefits | - | - | - | $1,155,013 |
| Interest | - | - | - | $808,992 |
| Payroll Taxes | - | - | - | $655,666 |
| Other Expenses | - | - | - | $469,267 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $318,402 |
| Insurance | - | - | - | $103,076 |
| Pension Plan Contributions | - | - | - | $64,253 |
| Fees for Services Legal | - | - | - | $37,606 |
| Fees for Services Management | - | - | - | $33,210 |
| Travel | - | - | - | $24,810 |
| Conferences and Meetings | - | - | - | $17,446 |
| Total Functional Expenses | $0 | $0 | $0 | $14,522,896 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $20,027,934 |
| Expenses per Audited Statements | $14,522,896 |
| Total Expenses per Form 990 | $14,522,896 |
| Expenses Not Reported on Form 990 | $5,505,038 |
| 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 | $1,052,500 |
“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 = $18109; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“BAD DEBTS: Column (A) - Total = $12000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“BANDS: Column (A) - Total = $70032; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“BANK CHARGES: Column (A) - Total = $18509; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DECORATIONS: Column (A) - Total = $68180; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DUES & SUBSCRIPTIONS: Column (A) - Total = $36007; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“EQUIPMENT RENTAL: Column (A) - Total = $384106; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“LAUNDRY: Column (A) - Total = $96088; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“LICENSE AND TAXES: Column (A) - Total = $13522; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“MEMBERSHIP SALES - OUTGOING: Column (A) - Total = $25000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $7680; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Printing and Publications: Column (A) - Total = $20524; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“PROMOTION: Column (A) - Total = $355570; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“PROPERTY TAXES: Column (A) - Total = $287300; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“RANGE EXPENSE: Column (A) - Total = $300; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“REPAIR & MAINTENANCE: Column (A) - Total = $207107; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“SECURITY: Column (A) - Total = $2492; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TELEPHONE: Column (A) - Total = $38680; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TOURNAMENT EXPENSE: Column (A) - Total = $126975; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“TRASH REMOVAL: Column (A) - Total = $39585; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“UNIFORMS: Column (A) - Total = $42560; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“FUEL TAX CREDIT = -$1022”
“The Club is exempt from federal and state taxes on income under Internal Revenue Service Code (IRS) 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, 2018, the Clubs annual tax filings for the prior three years are open for audit by the IRS and for the prior four years by the Franchise Tax Board. As of December 31, 2018, the Club believes that it has appropriate support for any tax position taken, and as such, has no uncertain tax positions 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 IRS 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 IRS 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 $5478711 income/expense - net $25305”
“Cost of goods sold $5478711 fuel tax credit $1022 income/expense - net $25305”
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 | 3611799 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4593566 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1354042 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 643072 |
| 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 | 1870326 |
| 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 | 6353754 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3651977 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 318402 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 17446 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 143487 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 645 E ECKHOFF ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ORANGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92868 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SMART JANITORIAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | JANITORIAL SERVICES |
| IRS990/CostOfGoodsSoldAmt | 0 | 5478711 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 413 |
| IRS990/CYOtherExpensesAmt | 0 | 8895409 |
| IRS990/CYOtherRevenueAmt | 0 | -427303 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 13278967 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1670819 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 5627487 |
| IRS990/CYTotalExpensesAmt | 0 | 14522896 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 12852077 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 945414 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 23995 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3264072 |
| 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 | 238 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 37606 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 33210 |
| 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/AverageHoursPerWeekRltdOrgRt | 13 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| 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/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/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/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 | 23128 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 22191 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 5088 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 14878 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 10731 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 6395 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DONALD GRAHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRUCE STECKEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Kurt Gunderlock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATTHEW POPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | David Zuecher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Patrick Doyle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Blake Edwards |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Joseph Hohm |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Paul Giuliano |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GREG SULLIVAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | ROBERT VAUGHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DEVON BONEBREAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JOHNNY DEVIVO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DEREK LANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MALCOLM SMITH |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIR. OF AGRONOMY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIR. OF INSTRUCTIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXEC. CHEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIR. OF GOLF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | CLUBHOUSE MGR |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Club is exempt from federal and state taxes on income under Internal Revenue Service Code (IRS) 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, 2018, the Clubs annual tax filings for the prior three years are open for audit by the IRS and for the prior four years by the Franchise Tax Board. As of December 31, 2018, the Club believes that it has appropriate support for any tax position taken, and as such, has no uncertain tax positions 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 IRS 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 IRS 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 $5478711 INCOME/EXPENSE - NET $25305 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD $5478711 FUEL TAX CREDIT $1022 INCOME/EXPENSE - NET $25305 |
| 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
2018 • Form 990Detailed filing. Detailed filing data is available for this year.