2024-10-08T14:20:38-07:00 2023-12-31 941683129 M Green and Company LLP 1483 Bailey Dr Hanford CA 93230 990 2023-01-01 941385473 KINGS COUNTRY CLUB KING 5595820740 3529 12TH AVE HANFORD CA 93230 RYAN KELLY MCKINNEY GENERAL MANAGER 2024-10-08 true true Rosalind Wong CPA P01553574 5595842751 2023 2024-10-15 13:58:12Z RYAN KELLY MCKINNEY 4247749 false X N/A X 1957 CA THE PURPOSE OF KINGS COUNTRY CLUB IS TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR CLUB MEMBERS AND THE OPERATION AND MAINTENANCE OF A GOLF AND COUNTRY CLUB IN THE COUNTY OF KINGS. 9 9 68 225362 0 3694843 3747689 -4631 16 158910 500044 3849122 4247749 0 0 1862618 1991732 0 0 2082328 2144698 3944946 4136430 -95824 111319 3655748 3326728 1249190 808851 2406558 2517877 THE PURPOSE OF KINGS COUNTRY CLUB IS TO PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES FOR CLUB MEMBERS AND THE OPERATION AND MAINTENANCE OF A GOLF AND COUNTRY CLUB IN THE COUNTY OF KINGS. false false KINGS COUNTRY CLUB PROVIDES SOCIAL DINING OPPORTUNITIES AND RECREATIONAL GOLF PROGRAMS TO THE 435 REGULAR MEMBERS, 59 SOCIAL MEMBERS AND 35 DISTINGUISHED MEMBERS THROUGHOUT THE YEAR. false false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 68 false true true false false false false 225362 false false false X 9 9 false false false false true true true true true false false false true true true false false true true false CA X KINGS COUNTRY CLUB 5595820740 3529 12TH AVENUE HANFORD CA 93230 X ERIC GARCIA Director 1.00 0.00 X 0 0 0 KARL ANDERSON President 1.00 0.00 X 0 0 0 BILL LANDIS Director 1.00 0.00 X 0 0 0 DARRIN MONTEIRO Director 0.00 0.00 X 0 0 0 DOUG ROBINSON Director 0.00 0.00 X 0 0 0 KEN STOPPENBRINK Treasurer 1.00 0.00 X 0 0 0 MIKE TARTER President 1.00 0.00 X 0 0 0 VERNIE MILLER Secretary 1.00 0.00 X 0 0 0 PETER AXELSON Vice President 1.00 0.00 X 0 0 0 0 false false false 0 0 CAFE SALES & MEMBER EVENT 1009077 1009077 CART RENTAL 343580 306070 37510 GREEN FEES 236992 180727 56265 MEMBERSHIP DUES 1999320 1999320 MEMBERSHIP TRANSFER FEES 54500 54500 104220 103720 500 3747689 16 16 0 0 3900 3900 3900 3900 0 0 0 0 LATE FEES, MISC INCOME 11285 11285 REBATES, REFUNDS, REIMBUR 353772 353772 SPECIAL EVENT REVENUE 131087 131087 496144 4247749 4022387 225362 X 0 0 0 0 0 1770897 1354859 416038 0 0 51912 51912 168923 0 0 0 0 0 0 33375 33375 0 0 0 0 0 0 5323 5323 0 28783 28783 0 282424 282424 131667 59182 72485 COST OF SALES - CAFE 478775 478775 UTILITIES 176025 87918 88107 REPAIRS & MAINTENANCE 140548 140548 EQUIPMENT LEASE/RENT 120460 120460 747318 569810 177508 4136430 3128082 839425 0 584290 187196 59718 61892 0 218806 267993 0 0 0 37324 41806 27621 27621 7951560 5561331 2351774 2390229 0 0 0 12535 11061 363680 338930 3655748 3326728 20170 166470 167090 920757 490839 141793 150922 1249190 808851 X 2406558 2517877 2406558 2517877 3655748 3326728 111319 X true X false true false 235055 235055 3322720 2030586 1292134 2805276 2159850 645426 1588509 1370895 217614 2390229 DEFERRED EXPENSES 338250 LIQUOR LICENSE 680 338930 ACCRUED COMPENSATED ABSENCES 61285 ACCRUED PAYROLL DEDUCTIONS 69844 EVENT DEPOSITS 11073 INCOME TAX LIABILITY 10 PAYROLL LIABILITIES 8708 Rounding 2 150922 Form 990, Part VI, Section A, Line 6 KINGS COUNTRY CLUB HAS 435 REGULAR EQUITY MEMBERS. Form 990, Part VI, Section A, Line 7a A NOMINATING COMMITTEE IS APPOINTED BY THE PRESIDENT. THE COMMITTEE NOMINATES MEMBERS TO FILL THE BOARD POSITIONS OPEN EACH YEAR. MEMBERS THEN VOTE ON THE CANDIDATES AT THE ANNUAL MEMBERSHIP MEETING. Form 990, Part VI, Section A, Line 7b THE MEMBERS MUST APPROVE ALL CAPITAL EXPENDITURES IN EXCESS OF $150,000. Form 990, Part VI, Section B, Line 11b THE PRESIDENT OR TREASURER REVIEWS THE COMPLETED FORM 990, SIGNS THE RETURN FOR FILING AND THEN PRESENTS IT TO THE BOARD OF DIRECTORS FOR RATIFICATION. Form 990, Part VI, Section B, Line 12c THE BOARD MONITORS COMPLIANCE WITH THE POLICY AND HAS ALL BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. Form 990, Part VI, Section B, Line 15a KINGS COUNTRY CLUB DOES NOT HAVE A PAID CEO OR EXECUTIVE DIRECTORS. KINGS COUNTRY CLUB, HOWEVER, HAS A PAID GENERAL MANAGER WHO OVERSEES THE DAY-TO-DAY OPERATIONS. THE CLUB PROFESSIONAL COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD FOR REASONABLENESS AND COMPARABILITY WITH OTHER LOCAL CLUBS AND APPROVES THE COMPENSATION PACKAGE. Form 990, Part VI, Section B, Line 15b THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE CAFE, GREENS, PRO SHOP, AND DEPARTMENT MANAGERS. Form 990, Part VI, Section C, Line 19 THE CLUB'S GOVERNING DOCUMENTS AND POLICIES ARE PUBLISHED IN THE MEMBERS' HANDBOOK OF RULES, POLICIES AND BYLAWS. THE FINANCIAL STATEMENT OF THE CLUB ARE MAINTAINED AT THE CLUB AND ARE AVAILABLE TO MEMBERS UPON REQUEST. Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BAD DEBT WRITEOFFS: Column (A) - Total = $1364; Column (B) - Program Services = $1364; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK CHARGES: Column (A) - Total = $1480; Column (B) - Program Services = $0; Column (C) - Management & General = $1480; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES & SUBSCRIPTION: Column (A) - Total = $2046; Column (B) - Program Services = $0; Column (C) - Management & General = $2046; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EDUCATION EXPENSE: Column (A) - Total = $5923; Column (B) - Program Services = $0; Column (C) - Management & General = $5923; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FERT/FUNG/GOPHER: Column (A) - Total = $112875; Column (B) - Program Services = $112875; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FINANCE CHARGES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FOOD SPOILAGE: Column (A) - Total = $5602; Column (B) - Program Services = $5602; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GAS & OIL: Column (A) - Total = $67371; Column (B) - Program Services = $67371; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GOLF COURSE AERATION: Column (A) - Total = $4600; Column (B) - Program Services = $4600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GRASS SEEDS: Column (A) - Total = $19605; Column (B) - Program Services = $19605; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e HOLE IN ONE PAY OUT: Column (A) - Total = $3978; Column (B) - Program Services = $3978; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LADIES ACTIVITES: Column (A) - Total = $750; Column (B) - Program Services = $750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LAUNDRY: Column (A) - Total = $32119; Column (B) - Program Services = $32119; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MERCHANT FEES: Column (A) - Total = $16013; Column (B) - Program Services = $16013; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $2444; Column (B) - Program Services = $2444; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PAYROLL PROCESSING FEES: Column (A) - Total = $57103; Column (B) - Program Services = $0; Column (C) - Management & General = $57103; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PERMITS: Column (A) - Total = $2959; Column (B) - Program Services = $2959; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PEST CONTROL: Column (A) - Total = $5204; Column (B) - Program Services = $0; Column (C) - Management & General = $5204; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $3761; Column (B) - Program Services = $0; Column (C) - Management & General = $3761; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $3148; Column (B) - Program Services = $0; Column (C) - Management & General = $3148; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PRO TOURNAMENT FEES: Column (A) - Total = $400; Column (B) - Program Services = $400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RANGE BALLS: Column (A) - Total = $12066; Column (B) - Program Services = $12066; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RANGE REIMBURSEMENT: Column (A) - Total = $52200; Column (B) - Program Services = $52200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SAND TOP DRESSING: Column (A) - Total = $22757; Column (B) - Program Services = $22757; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $2621; Column (B) - Program Services = $0; Column (C) - Management & General = $2621; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SPECIAL EVENT RENTAL EXP: Column (A) - Total = $353; Column (B) - Program Services = $353; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $100805; Column (B) - Program Services = $100805; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES & LICENSES: Column (A) - Total = $87238; Column (B) - Program Services = $0; Column (C) - Management & General = $87238; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $8984; Column (B) - Program Services = $0; Column (C) - Management & General = $8984; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TOURNAMENT EXPENSES: Column (A) - Total = $54546; Column (B) - Program Services = $54546; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TREE TRIMMING: Column (A) - Total = $51356; Column (B) - Program Services = $51356; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $5647; Column (B) - Program Services = $5647; Column (C) - Management & General = $0; Column (D) - Fundraising = $0