2024-04-05T12:47:12-07:00 2023-05-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-06-01 953037507 EL NIGUEL COUNTRY CLUB ELNI 9494965767 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 PATRICK CASEY GENERAL MANAGER 2024-04-05 true PATRICK CASEY 999009999 true MARK J HENNELLY P00982999 8186375000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 14471333 false X www.elniguelcc.com X 1976 CA EL NIGUEL COUNTRY CLUB IS A GOLF COURSE, FOOD AND BEVERAGE AND SOCIAL ESTABLISHMENT FOR THE ENJOYMENT OF THE OWNERS/EQUITY AND SOCIAL MEMBERS. 9 9 182 132183 16098 0 9862470 10772467 16888 36585 249101 -34185 10128459 10774867 0 0 3894325 4773871 0 0 5093295 6105993 8987620 10879864 1140839 -104997 18201227 18620447 4825919 5351053 13375308 13269394 OUR MISSION AT EL NIGUEL COUNTRY CLUB IS TO ENSURE THAT EACH AND EVERY VISIT TO OUR CLUB BY A MEMBER OR GUEST IS AN ENJOYABLE EXPERIENCE. false false TO PROVIDE AN ENJOYABLE EXPERIENCE FOR THE MEMBERS. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 67 0 true 182 true true true false false false true true 652244 640852 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X QUIANA RAMOS 9493731342 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 X PATRICK CASEY GENERAL MANAGER 40.00 0.00 278597 0 10765 MATTHEW MORTON GOLF COURSE SUPER. 40.00 0.00 250620 0 22323 CRAIG PLUMLEY GOLF PRO 40.00 0.00 224249 0 29511 MICHAEL HARNETIAUX FORMER CONTROLLER 40.00 0.00 162190 0 5520 LORI LEBARD ASST. GM 40.00 0.00 150569 0 14520 BRUNO B MASSUGER EXEC. CHEF 40.00 0.00 145789 0 9309 BRIAN PARKER President 2.00 0.00 X X 0 0 0 JEFF REEVES Vice President 2.00 0.00 X X 0 0 0 HARRY MCGOVERN Treasurer 2.00 0.00 X X 0 0 0 STEVE GEIDT Secretary 2.00 0.00 X X 0 0 0 SAM PAVONI Director 2.00 0.00 X 0 0 0 TINA WILSON Director 2.00 0.00 X 0 0 0 JOEL BISHOP Director 2.00 0.00 X 0 0 0 WES SUTTON Director 2.00 0.00 X 0 0 0 JERRY PACKER Director 2.00 0.00 X 0 0 0 1212014 91948 6 true true false 0 0 CAPITAL DUES 1140200 1140200 CART RENTAL 713910 585648 568398 17250 GREEN FEES 713910 562837 474337 88500 MEMBERSHIP DUES 7332220 7332220 TRANSFER FEES 652244 652244 499318 499318 10772467 26085 26085 0 0 0 10500 10500 10500 10500 0 0 3662281 3696466 -34185 -34533 348 0 10774867 10642684 132183 X 0 0 0 0 289362 0 3626020 0 585319 273170 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 114758 0 1477909 140467 GOLF COURSE OPERATING EXPENSE 911172 UTILITIES 664275 F&B OPERATING EXPENSE 493719 REPAIRS & MAINTENANCE 493134 1810559 10879864 0 0 0 4356534 4149573 0 0 513783 604379 0 0 0 283460 378678 261202 326645 28116965 15395279 12786248 12721686 0 0 0 0 439486 18201227 18620447 936786 1387293 272000 337000 3554133 3063677 63000 563083 4825919 5351053 X 13375308 13269394 13375308 13269394 18201227 18620447 X -104997 -917 X false true X true false 1001293 1001293 10401927 6758035 3643892 4251250 2393134 1858116 12462495 6244110 6218385 12721686 DEFERRED MEMBERSHIP 80000 OTHER LIABILITIES 43594 ROU OPERATING LEASES 439489 563083 X 14600084 3825217 3825217 10774867 10774867 14705998 3826134 3826134 10879864 10879864 Part X : FIN48 Footnote The Club is exempt from federal and state taxes on income as a nonprofit corporation under Internal Revenue Service Code Section 501(c)(7) and California Revenue and Taxation Code 23701(g). However, the Tax Reform Act of 1969 does provide for the assessment of taxes on unrelated business income. This is generally defined to include interest income and, if applicable, the net profit from nonmember sources, such as food and beverage activities.As of May 31, 2023, the Club had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of May 31, 2023, the Clubs annual tax filings for the prior three (3) and four (4) years are open for audit by Federal and state tax agencies, respectively. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $3696466 EMPLOYMENT RETENTION CREDIT $128751 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $3696466 EMPLOYMENT RETENTION CREDIT $128751 FUEL TAX CREDIT $917 X X X X false false false BRUNO B MASSUGER EXEC. CHEF 125789 20000 3260 6049 155098 CRAIG PLUMLEY GOLF PRO 204249 20000 6663 22848 253760 LORI LEBARD ASST. GM 130569 20000 3874 10646 165089 MATTHEW MORTON GOLF COURSE SUPER. 218832 31788 22323 272943 MICHAEL HARNETIAUX FORMER CONTROLLER 132190 30000 4815 705 167710 PATRICK CASEY GENERAL MANAGER 228597 50000 5275 5490 289362 Form 990, Part VI, Section A, Line 6 THE CLUB IS A MEMBERSHIP NONPROFIT MUTUAL BENEFIT CORPORATION. Form 990, Part VI, Section A, Line 7a MEMBERS VOTE IN ACCORDANCE WITH THE BYLAWS. Form 990, Part VI, Section A, Line 7b AS PROVIDED BY THE BYLAWS. Form 990, Part VI, Section B, Line 11b Reviewed and signed by the treasurer. Treasurer will report to Board and note the return is available for board review. Form 990, Part VI, Section B, Line 12c STATEMENT FROM INDIVIDUAL BOARD MEMBERS. Form 990, Part VI, Section B, Line 15a Compensation committee submits its recommendations to the board of Directors for review and approval. Form 990, Part VI, Section C, Line 19 DOCUMENTS ARE NOT AVAILABLE FOR THE GENERAL PUBLIC. Form 990, Part IX, Line 24e A&G OPERATING EXPENSES: Column (A) - Total = $338820; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CLUBHOUSE OPERATING EXPENSE: Column (A) - Total = $294059; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LEASE EXPENSE: Column (A) - Total = $168672; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LOCKER ROOMS OPERATING EXPENSE: Column (A) - Total = $30540; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MARKETING: Column (A) - Total = $92530; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OUTSIDE SERVICES: Column (A) - Total = $157491; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $6712; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $25669; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL FEES: Column (A) - Total = $39581; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAXES: Column (A) - Total = $127227; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROSHOP OPERATING EXPENSE: Column (A) - Total = $93559; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $435699; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUEL TAX CREDIT = -$917