Civic Intelligence

Rolling Hills Country Club

990 • Fiscal year 2018 • EIN 95-2425457

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

27000 Palos Verdes Drive EastRolling Hills Estates, CA 90274

(310) 326-4343

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

59th percentile

0.35x

Higher debt load relative to assets than 59% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

82nd percentile

1.99x

Higher debt load relative to revenue than 82% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Net Margin

11th percentile

-13%

Higher net margin than 11% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$318,402

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2018 filings • $50M-$100M nonprofits • Source year 2018

Asset Growth

37th percentile

0.3%

Faster asset growth than 37% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

104%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2010: $17,286,066Liabilities 2010: $1,507,458Net Assets 2010: $15,778,6082010Assets 2011: $17,210,934Liabilities 2011: $1,570,494Net Assets 2011: $15,640,4402011Assets 2012: $16,958,929Liabilities 2012: $1,533,819Net Assets 2012: $15,425,1102012Assets 2013: $17,124,544Liabilities 2013: $1,781,919Net Assets 2013: $15,342,6252013Assets 2014: $18,779,319Liabilities 2014: $1,713,033Net Assets 2014: $17,066,2862014Assets 2015: $50,215,700Liabilities 2015: $1,642,761Net Assets 2015: $48,572,9392015Assets 2016: $55,172,941Liabilities 2016: $5,722,576Net Assets 2016: $49,450,3652016Assets 2017: $73,670,510Liabilities 2017: $23,735,941Net Assets 2017: $49,934,5692017Assets 2018: $73,885,517Liabilities 2018: $25,622,789Net Assets 2018: $48,262,7282018Assets 2019: $72,282,054Liabilities 2019: $26,394,210Net Assets 2019: $45,887,8442019Assets 2020: $70,883,253Liabilities 2020: $26,801,504Net Assets 2020: $44,081,7492020Assets 2021: $71,103,768Liabilities 2021: $24,907,827Net Assets 2021: $46,195,9412021Assets 2022: $69,635,583Liabilities 2022: $23,382,829Net Assets 2022: $46,252,7542022Assets 2023: $68,529,059Liabilities 2023: $22,126,974Net Assets 2023: $46,402,0852023Assets 2024: $66,728,808Liabilities 2024: $21,023,076Net Assets 2024: $45,705,7322024

Highlighted filing

2018

Assets$73,885,517
Liabilities$25,622,789
Net Assets$48,262,728

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $7,188,4222010Expenses 2011: $7,449,2202011Revenue 2012: $7,427,282Expenses 2012: $7,641,696Net Income 2012: -$214,4142012Revenue 2013: $8,254,766Expenses 2013: $8,301,510Net Income 2013: -$46,7442013Revenue 2014: $25,388,423Expenses 2014: $11,554,080Net Income 2014: $13,834,3432014Revenue 2015: $24,726,931Expenses 2015: $6,053,985Net Income 2015: $18,672,9462015Revenue 2016: $4,878,895Expenses 2016: $6,121,378Net Income 2016: -$1,242,4832016Revenue 2017: $6,301,617Expenses 2017: $7,296,902Net Income 2017: -$995,2852017Revenue 2018: $12,852,077Expenses 2018: $14,522,896Net Income 2018: -$1,670,8192018Revenue 2019: $12,970,268Expenses 2019: $15,344,143Net Income 2019: -$2,373,8752019Revenue 2020: $12,705,635Expenses 2020: $14,510,667Net Income 2020: -$1,805,0322020Revenue 2021: $16,906,847Expenses 2021: $14,791,174Net Income 2021: $2,115,6732021Revenue 2022: $17,410,269Expenses 2022: $17,351,898Net Income 2022: $58,3712022Revenue 2023: $18,749,868Expenses 2023: $18,599,222Net Income 2023: $150,6462023Revenue 2024: $19,169,266Expenses 2024: $19,864,106Net Income 2024: -$694,8402024

Highlighted filing

2018

Revenue$12,852,077
Expenses$14,522,896
Net Income-$1,670,819
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$18,330,788
Mission and Program Overview

Mission

Private golf and country club.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg SullivanGeneral ManagerFT$295,274$14,878$318,402
Robert VaugheyDirector of AgronomyFT$241,045$14,878$263,236
Derek LaneDirector of GolfFT$210,822$18,981$221,553
Devon BonebreakDirector of InstructioFT$202,494$12,401$207,582
Malcolm SmithClubhouse MgrFT$172,509$6,395$178,904
Johnny DevivoExec. ChefFT$149,523$14,878$164,401

Board Members and Trustees

NameTitle
Bruce SteckelPresident
Donald GrahamDirector
Patrick DoyleDirector
Paul GiulianoDirector
Joseph Hohm1st Vice Pres
Kurt Gunderlock1st Vice Pres
David ZuecherSecretary
Blake EdwardsTreasurer
Matthew PopeTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Smart JanitorialJanitorial Services645 E ECKHOFF ST, Orange, CA 92868$143,487
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,278,967
Investment Income
$413
Other Revenue
$-427,303
Change in Net Assets
$-1,670,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,852,077
Revenue Not Reported on Form 990
$5,504,016
Total Revenue per Audited Statements
$18,356,093
Total Revenue per Form 990
$12,852,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Membership Deposits$1,052,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

The organization has members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members elect governing body.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Decisions affecting the membership and major threshold transactions include a vote by the members.

Form 990, Part VI, Line 11B: Form 990 Review Process

The club treasurer reviews the tax returns prior to signing and filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents made available to membership upon request for a valid purpose. The club does not make such documents available to the public.

Filing and Contact Details

Filer

Filer Name
Rolling Hills Country Club
EIN
95-2425457
Phone
3103264343
Address
27000 PALOS VERDES DRIVE EAST, ROLLING HILLS ESTATES, CA 90274

Signing Officer

Name
Matthew Pope
Title
President
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
238

Preparer

Firm
Hutchinson and Bloodgood Llp
Address
550 N BRAND BLVD 14th Floor, GLENDALE, CA 91203
Preparer
Georgette M Green
Phone
8186375000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSE: Column (A) - Total = $18109; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBTS: Column (A) - Total = $12000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANDS: Column (A) - Total = $70032; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $18509; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DECORATIONS: Column (A) - Total = $68180; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES & SUBSCRIPTIONS: Column (A) - Total = $36007; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL: Column (A) - Total = $384106; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LAUNDRY: Column (A) - Total = $96088; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSE AND TAXES: Column (A) - Total = $13522; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP SALES - OUTGOING: Column (A) - Total = $25000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $7680; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $20524; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROMOTION: Column (A) - Total = $355570; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROPERTY TAXES: Column (A) - Total = $287300; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

RANGE EXPENSE: Column (A) - Total = $300; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

REPAIR & MAINTENANCE: Column (A) - Total = $207107; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SECURITY: Column (A) - Total = $2492; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $38680; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TOURNAMENT EXPENSE: Column (A) - Total = $126975; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRASH REMOVAL: Column (A) - Total = $39585; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UNIFORMS: Column (A) - Total = $42560; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Other Changes In Net Assets Or Fund Balances - Other Decreases

FUEL TAX CREDIT = -$1022

Financial Statement Notes

Part X : FIN48 Footnote

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.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Cost of goods sold $5478711 income/expense - net $25305

Part XII, Line 2D: Other expenses and losses per audited F/S

Cost of goods sold $5478711 fuel tax credit $1022 income/expense - net $25305

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IRS990/Form990PartVIISectionAGrp/PersonNm0DONALD GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1BRUCE STECKEL
IRS990/Form990PartVIISectionAGrp/PersonNm2Kurt Gunderlock
IRS990/Form990PartVIISectionAGrp/PersonNm3MATTHEW POPE
IRS990/Form990PartVIISectionAGrp/PersonNm4David Zuecher
IRS990/Form990PartVIISectionAGrp/PersonNm5Patrick Doyle
IRS990/Form990PartVIISectionAGrp/PersonNm6Blake Edwards
IRS990/Form990PartVIISectionAGrp/PersonNm7Joseph Hohm
IRS990/Form990PartVIISectionAGrp/PersonNm8Paul Giuliano
IRS990/Form990PartVIISectionAGrp/PersonNm9GREG SULLIVAN
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT VAUGHEY
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IRS990/Form990PartVIISectionAGrp/PersonNm12JOHNNY DEVIVO
IRS990/Form990PartVIISectionAGrp/PersonNm13DEREK LANE
IRS990/Form990PartVIISectionAGrp/PersonNm14MALCOLM SMITH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt71ST VICE PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIR. OF AGRONOMY
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIR. OF INSTRUCTIO
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXEC. CHEF
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIR. OF GOLF
IRS990/Form990PartVIISectionAGrp/TitleTxt14CLUBHOUSE MGR
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IRS990/InsuranceGrp/TotalAmt0103076
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt0808992
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0195538
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0288075
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IRS990/LegalDomicileStateCd0CA
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IRS990/MissionDesc0PRIVATE GOLF AND COUNTRY CLUB.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt019952728
IRS990/NetAssetsOrFundBalancesBOYAmt049934569
IRS990/NetAssetsOrFundBalancesEOYAmt048262728
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-427303
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-154078
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-1022
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01155013
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
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IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/TotalAmt1677146
IRS990/OtherExpensesGrp/TotalAmt2526107
IRS990/OtherExpensesGrp/TotalAmt3469267
IRS990/OtherLiabilitiesGrp/BOYAmt01526000
IRS990/OtherLiabilitiesGrp/EOYAmt01052500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt03434153
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt0655666
IRS990/PensionPlanContributionsGrp/TotalAmt064253
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt090492
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0129560
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAPITAL DUES
IRS990/ProgramServiceRevenueGrp/Desc1GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3MISC. INCOME
IRS990/ProgramServiceRevenueGrp/Desc4TRANSFER FEE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1736264
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28356181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31923241
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0854370
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01516152
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IRS990ScheduleD/EquipmentGrp/BookValueAmt06323475
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01426120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07749595
IRS990ScheduleD/ExpensesNotReportedAmt05505038
IRS990ScheduleD/ExpensesSubtotalAmt014522896
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01073711
IRS990ScheduleD/OtherExpensesIncludedAmt05505038
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025029553
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01344886
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026374439
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01052500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MEMBERSHIP DEPOSITS
IRS990ScheduleD/OtherRevenueAmt05504016
IRS990ScheduleD/RevenueNotReportedAmt05504016
IRS990ScheduleD/RevenueSubtotalAmt012852077
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1COST OF GOODS SOLD $5478711 INCOME/EXPENSE - NET $25305
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD $5478711 FUEL TAX CREDIT $1022 INCOME/EXPENSE - NET $25305
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069172833
IRS990ScheduleD/TotalExpensesPerForm990Amt014522896
IRS990ScheduleD/TotalLiabilityAmt01052500
IRS990ScheduleD/TotalRevenuePerForm990Amt012852077
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018356093
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt020027934
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0210822

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$66.7$21.0$45.7$19.2$19.9$0.69
2023Detailed filing. Detailed filing data is available for this year.$68.5$22.1$46.4$18.7$18.6$0.15
2022Detailed filing. Detailed filing data is available for this year.$69.6$23.4$46.3$17.4$17.4$0.06
2021Detailed filing. Detailed filing data is available for this year.$71.1$24.9$46.2$16.9$14.8$2.12
2020Detailed filing. Detailed filing data is available for this year.$70.9$26.8$44.1$12.7$14.5$1.81
2019Detailed filing. Detailed filing data is available for this year.$72.3$26.4$45.9$13.0$15.3$2.37
2018Detailed filing. Detailed filing data is available for this year.$73.9$25.6$48.3$12.9$14.5$1.67
2017Detailed filing. Detailed filing data is available for this year.$73.7$23.7$49.9$6.30$7.30$1.00
2016Detailed filing. Detailed filing data is available for this year.$55.2$5.72$49.5$4.88$6.12$1.24
2015Detailed filing. Detailed filing data is available for this year.$50.2$1.64$48.6$24.7$6.05$18.7
2014Detailed filing. Detailed filing data is available for this year.$18.8$1.71$17.1$25.4$11.6$13.8
2013Detailed filing. Detailed filing data is available for this year.$17.1$1.78$15.3$8.25$8.30$0.05
2012Summary only. Only limited summary data is available for this year.$17.0$1.53$15.4$7.43$7.64$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$1.57$15.6$7.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.3$1.51$15.8$7.19