Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
The Pacific Club
EIN 99-0051650 • 501(c)7 • Honolulu, HI
Profile
To provide a gathering place for friendship, recreation and activities of mutual interests for its member, their family and guests.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.46x
Liabilities / Revenue
29th percentile
Higher debt load relative to revenue than 29% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Balance Sheet
Assets
Up$11,167,707
Up $212,402 (+1.9%) from 2023
Liabilities
Up$5,087,243
Up $101,724 (+2.0%) from 2023
Net Assets
Up$6,080,464
Up $110,678 (+1.9%) from 2023
Revenue
Up$12,590,519
Up $836,660 (+7.1%) from 2023
Expenses
Up$12,484,956
Up $1,065,118 (+9.3%) from 2023
Net Income
Down$105,563
Down $228,458 (-68%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $11,167,707
- Liabilities
- $5,087,243
- Net assets
- $6,080,464
- Revenue
- $12,590,519
- Expenses
- $12,484,956
- Net income
- $105,563
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 18, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $14,555,945
Mission and Program Overview
Mission
To provide a gathering place for friendship, recreation and activities of mutual interests for its members, their family and guests.
To provide a gathering place for friendship, recreation and activities of mutual interests for its members, their family and guests
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,945,090 | $5,254,511 | ▲ $309,421 |
| Investments Other Securities | $2,717,217 | $2,717,411 | ▲ $194 |
| Cash and Non-Interest-Bearing Accounts | $1,887,293 | $1,717,969 | ▼ $169,324 |
| Accounts Receivable | $843,693 | $932,517 | ▲ $88,824 |
| Inventories for Sale or Use | $456,880 | $499,311 | ▲ $42,431 |
| Prepaid Expenses and Deferred Charges | $89,992 | $33,500 | ▼ $56,492 |
| Total Assets | $10,955,305 | $11,167,707 | ▲ $212,402 |
| Other Assets Total | $15,140 | $12,488 | ▼ $2,652 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,246,989 | $3,084,866 | ▼ $162,123 |
| Deferred Revenue | $847,473 | $1,033,982 | ▲ $186,509 |
| Other Liabilities | $627,406 | $696,873 | ▲ $69,467 |
| Accounts Payable and Accrued Expenses | $263,651 | $271,522 | ▲ $7,871 |
| Total Liabilities | $4,985,519 | $5,087,243 | ▲ $101,724 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,864,692 | $6,025,491 | ▲ $160,799 |
| Net Assets With Donor Restrictions | $105,094 | $54,973 | ▼ $50,121 |
| Total Net Assets Fund Balance | $5,969,786 | $6,080,464 | ▲ $110,678 |
| Total Liabilities and Net Assets / Fund Balance | $10,955,305 | $11,167,707 | ▲ $212,402 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,036,221 | $9,908,748 | $11,944,969 |
| Equipment | $966,393 | $2,577,437 | $3,543,830 |
| Other Land Buildings | $1,656,815 | $878,622 | $2,535,437 |
| Land | $595,082 | - | $595,082 |
| Other Securities | $2,717,411 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Ako | General Manager / COO | FT | $250,000 | $49,592 | $299,592 |
| Eric Leterc | Executive Chief | FT | $185,000 | $23,253 | $208,253 |
| Amy Dempsey | Assistant Gm, Food & Bever | FT | $140,000 | $20,008 | $160,008 |
| Peter Bressler | Controller | FT | $135,000 | $24,510 | $159,510 |
| Ruby Lee-guay | Massage Therapist | FT | $130,513 | $7,955 | $138,468 |
Board Members and Trustees
| Name | Title |
|---|---|
| Lance Livingston | House Chair |
| Caroline G Witherspoon | President |
| Richard Rosenblum | 1st Vice President |
| Kristi Yanagihara | 2nd Vice President |
| Andrew Rosen | Governor |
| John Knorek | Governor |
| Nathan Kam | Governor |
| Pom Luxton | Governor |
| Robin Steuber | Governor |
| Timothy Deegan | Governor |
| Ulalia Woodside | Governor |
| Valerie Shintaku | Governor |
| Raj George | Secretary |
| James Jennings | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $7,655,008
- Investment Income
- $211,229
- Other Revenue
- $4,724,282
- Change in Net Assets
- $105,563
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $9,052,240 |
| Other Expenses | $3,432,716 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $6,660,319 |
| Other Employee Benefits | - | - | - | $1,561,730 |
| Occupancy | - | - | - | $792,981 |
| Depreciation Depletion | - | - | - | $741,322 |
| Payroll Taxes | - | - | - | $530,599 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $299,592 |
| Fees for Services Other | - | - | - | $278,813 |
| All Other Expenses | - | - | - | $275,518 |
| Insurance | - | - | - | $176,106 |
| Interest | - | - | - | $87,469 |
| Other Expenses | - | - | - | $79,063 |
| Total Functional Expenses | $0 | $0 | $0 | $12,484,956 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued Salaries and Wages | $607,379 |
| Accrued Liabilities | $89,494 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- 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
“All regular members, life members, fully retired, senior members and corporate members who are in good standing may vote at an annual or special meeting to elect the board of governors and the second vice president.”
Form 990, Part VI, Section A, Line 7A
“All regular members, life members, fully retired, senior members and corporate members in good standing have the right to elect the board of governors and second vice president and approve certain significant decisions of the board of governors.”
Form 990, Part VI, Section A, Line 7B
“All corporate powers of the club are vested in the board of governors. However, any sale or lease of any real property requires the prior authorization by the majority of the voting members at a meeting of the members. Members with voting rights include regular members, life members, fully retired, senior members and corporate members who are in good standing.”
Form 990, Part VI, Section B, Line 11B
“A copy of the form 990 is reviewed initially by the controller, then the budget and finance committee and the executive committee. The budget and finance committee recommends approval to the board of governors, who each receive a copy of the return prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy covers all members of the board of governors and its officers. The first duty of all covered persons is to disclose potential conflicts in writing to the executive committee. The executive committee will review all potential conflicts and take appropriate action which will vary from situation to situation depending upon the nature and extent of the conflict. Failure by any governor of officer to comply with such policies may result in removal from the board.”
Form 990, Part VI, Section B, Line 15
“The base salary for the cheif operating officer/general manager position is determined on an annual basis in connection with the review of his performance and market wages for similar positions. The base salary for this position was last reviewed in 2024. Any increases/decreases to the base salary for the above position is at the discretion of the executive committee with the approval of the board of governors.”
Form 990, Part VI, Section C, Line 19
“UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- The Pacific Club
- EIN
- 99-0051650
- Phone
- 8085360836
- Address
- 1451 QUEEN EMMA STREET, HONOLULU, HI 96813
Signing Officer
- Name
- Michael Ako
- Title
- General Manager/COO
- Phone
- 8085360836
- Signed
- 2025-07-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Ako
- Formed
- 1851
- Legal Domicile
- Hi
- Voting Board Members
- 14
- Independent Board Members
- 14
- Employees
- 198
- Volunteers
- 162
Preparer
- Firm
- N&k Cpas Inc
- Address
- 999 BISHOP ST STE 2200, HONOLULU, HI 96813
- Preparer
- Won J Lee
- Phone
- 8085242255
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“This process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“The club is recognized as a tax-exempt organization pursuant to internal revenue code section 501(c)(7). The club is also exempt from state income taxes. However, as an exempt organization, the club is subject to a tax on unrelated business income. Unrelated business income includes income from investments and income generated from non-members or the general public less allowable expenses directly related to the production of such income. The club recognizes the financial statement effects from a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit based on the techinical merits of the position. Tax regulations within each jurisdiction are subject to interpretation of the related tax laws and regulations and require significant judgement to apply. The club has not identified any uncertain tax positions in the filed returns that require disclosure in the accompanying financial statements.”
PART III, LINE 1B:
“Fine art items consists of art objects that are held for educational, historical and curatorial purposes. Each of the items is cataloged, preserved and cared for, and activities verifying their existence and assessing their condition are performed continuously. Fine art items are protected, cared for and preserved and therefore not depreciated. Purchased fine art items are recorded at cost. Donations of fine art are recorded at appraised or fair value. Gain and losses from deacessions are reported as changes in net assets based on the absence or existence and nature of member-imposed restrictions. It is the intent of the club that proceeds from the sale of any fine art items are to be used to purchase additional collection items. The carrying amount of fine art at december 31, 2024 and 2023 was $1,128,004 and $1,049,974, respectively.”
PART III, LINE 4:
“The club holds various paintings and sculptures that are publicly exhibited to promote the friendship and the mutual exchange of opinions among its members.”
Raw XML AppendixShowing 400 of 532 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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|---|---|---|
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| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A GATHERING PLACE FOR FRIENDSHIP, RECREATION AND ACTIVITIES OF MUTUAL INTERESTS FOR ITS MEMBERS, THEIR FAMILY AND GUESTS |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 211229 |
| IRS990/CYOtherExpensesAmt | 0 | 3432716 |
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| IRS990/CYProgramServiceRevenueAmt | 0 | 7655008 |
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| IRS990/Desc | 0 | THE PACIFIC CLUB IS THE OLDEST PRIVATE CLUB OF ITS KIND WEST OF THE MISSISSIPPI. THE CLUB WAS FOUNDED IN 1851 FOR THE PURPOSE OF "PROMOTING FRIENDSHIP AND THE MUTUAL EXCHANGE OF OPINIONS AMONG ITS MEMBERS AND PROVIDING FOR A PLACE FOR THE RECEPTION OF STRANGERS, TRAVELERS AND RESIDENT IN OF THE KINGDOM". THE PACIFIC CLUB IS A BUSINESS CLUB, A FAMILY CLUB, A SOCIAL CLUB, AN ATHLETIC CLUB, AND A DINING CLUB. ITS MEMBERSHIP IS MORE DIVERSE TODAY THAN AT ANY TIME IN ITS HISTORY. THE CLUB'S MEMBERS ENJOY A COMMONALITY IN FRIENDSHIP AND BELONGING. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GENERAL MANAGER / COO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | EXECUTIVE CHIEF |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | ASSISTANT GM, FOOD & BEVER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONTROLLER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MASSAGE THERAPIST |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | 1ST VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | 2ND VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | HOUSE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | GOVERNOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1851 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 14 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 14555945 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 1073321 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 6689708 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 14 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 176106 |
| IRS990/InterestGrp/TotalAmt | 0 | 87469 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 456880 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 499311 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 211229 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 211229 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 2717217 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 2717411 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4945090 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5254511 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 18619318 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A GATHERING PLACE FOR FRIENDSHIP, RECREATION AND ACTIVITIES OF MUTUAL INTERESTS FOR ITS MEMBER, THEIR FAMILY AND GUESTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3246989 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3084866 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5969786 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6080464 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3973105 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4724282 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 751177 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 172063 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 5115 |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6025491 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 792981 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 15140 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 12488 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1561730 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY |
| IRS990/OtherExpensesGrp/Desc | 3 | ATHLETIC PROGRAM |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 499478 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 377360 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 124606 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 79063 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 627406 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 696873 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 6660319 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 530599 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 89992 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 33500 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL AKO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LOCKERS AND OTHER RELATED INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ADVERTISING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7052753 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 577436 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 24819 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 7052753 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 577436 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 24819 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 154655 |
| IRS990/PYOtherExpensesAmt | 0 | 3283037 |
| IRS990/PYOtherRevenueAmt | 0 | 4207144 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 7392060 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 334021 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 8136801 |
| IRS990/PYTotalExpensesAmt | 0 | 11419838 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 11753859 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 105563 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt | 0 | 1128004 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2036221 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 9908748 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 11944969 |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 966393 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2577437 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3543830 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 595082 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 595082 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1656815 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 878622 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2535437 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 607379 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 89494 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED SALARIES AND WAGES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED LIABILITIES |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 2717411 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | US TREASURY OBLIGATIONS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CLUB IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION PURSUANT TO INTERNAL REVENUE CODE SECTION 501(C)(7). THE CLUB IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, AS AN EXEMPT ORGANIZATION, THE CLUB IS SUBJECT TO A TAX ON UNRELATED BUSINESS INCOME. UNRELATED BUSINESS INCOME INCLUDES INCOME FROM INVESTMENTS AND INCOME GENERATED FROM NON-MEMBERS OR THE GENERAL PUBLIC LESS ALLOWABLE EXPENSES DIRECTLY RELATED TO THE PRODUCTION OF SUCH INCOME. THE CLUB RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHINICAL MERITS OF THE POSITION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGEMENT TO APPLY. THE CLUB HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN THE FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FINE ART ITEMS CONSISTS OF ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, HISTORICAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. FINE ART ITEMS ARE PROTECTED, CARED FOR AND PRESERVED AND THEREFORE NOT DEPRECIATED. PURCHASED FINE ART ITEMS ARE RECORDED AT COST. DONATIONS OF FINE ART ARE RECORDED AT APPRAISED OR FAIR VALUE. GAIN AND LOSSES FROM DEACESSIONS ARE REPORTED AS CHANGES IN NET ASSETS BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF MEMBER-IMPOSED RESTRICTIONS. IT IS THE INTENT OF THE CLUB THAT PROCEEDS FROM THE SALE OF ANY FINE ART ITEMS ARE TO BE USED TO PURCHASE ADDITIONAL COLLECTION ITEMS. THE CARRYING AMOUNT OF FINE ART AT DECEMBER 31, 2024 AND 2023 WAS $1,128,004 AND $1,049,974, RESPECTIVELY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE CLUB HOLDS VARIOUS PAINTINGS AND SCULPTURES THAT ARE PUBLICLY EXHIBITED TO PROMOTE THE FRIENDSHIP AND THE MUTUAL EXCHANGE OF OPINIONS AMONG ITS MEMBERS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART III, LINE 1B: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART III, LINE 4: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5254511 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 2717411 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 696873 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/DiscretionarySpendingAcctInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 250000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 185000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 140000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 135000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 30500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 15298 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 11800 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 10986 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
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