2024-03-14T16:23:22-07:00 2023-04-30 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-05-01 951568829 BRENTWOOD COUNTRY CLUB BREN 3104518011 590 S BURLINGAME AVE LOS ANGELES CA 90049 ALAN FRAGEN Treasurer 2024-03-14 true ALAN FRAGEN 999009999 true MARK J HENNELLY P00982999 8186375000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 590 S BURLINGAME AVE LOS ANGELES CA 90049 27058181 false X BRENTWOODCC.NET X 1949 CA PROMOTE THE BENEFIT,PLEASURE AND RECREATION OF ITS MEMBERS BY OWNING,CONDUCTING, OPERATING AND MANAGING A GOLF, COUNTRY AND SOCIAL CLUB. 11 11 256 -277858 50701 0 19062172 21931742 42062 75274 -1425216 -1732343 17679018 20274673 0 0 7384063 7915795 0 0 11446231 13041733 18830294 20957528 -1151276 -682855 23132093 23521135 7225637 8214600 15906456 15306535 PROMOTE THE BENEFIT,PLEASURE AND RECREATION OF ITS MEMBERS BY OWNING,CONDUCTING, OPERATING AND MANAGING A GOLF, COUNTRY AND SOCIAL CLUB. false false PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF ITS MEMBERS. false false false false false false false false false true false false true true true false 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 123 0 true 256 true true true false false false true true 2437513 861682 false false false X 11 11 false false false false true true true true true false false true false false true true true false X VIRGINIE ROGERS 3104518011 590 S BURLINGAME AVE LOS ANGELES CA 90049 X TANYA DERGAL MERAZ DIR. OF GOLF OPERATIONS 40.00 0.00 316353 0 19561 BRETT D SWARTZMAN FORMER CHEF 40.00 0.00 298997 0 22341 AARON FOX DIR OF RECREATION 40.00 0.00 289530 0 25521 MICHAEL POSEY GOLF COURSE SUPR 40.00 0.00 259030 0 32685 KENNETH C KAUT FORMER GM 40.00 0.00 271868 0 14517 JAMES ROCCO DIRECTOR OF GOLF 40.00 0.00 244869 0 29968 TOM AMSTER President 5.00 0.00 X X 0 0 0 ANDY ABOWITZ Vice President 5.00 0.00 X X 0 0 0 ALAN FRAGEN Treasurer 5.00 0.00 X X 0 0 0 LARRY STEIN Secretary 5.00 0.00 X X 0 0 0 JOEL KRISCHER Director 5.00 0.00 X 0 0 0 KENNETH WOLFE Director 5.00 0.00 X 0 0 0 ANDREW ALSHULE Director 5.00 0.00 X 0 0 0 RANDALL BANCHIK Director 5.00 0.00 X 0 0 0 CLIFF GOLDSTEIN Director 5.00 0.00 X 0 0 0 KENNETH PRESSBERG Director 5.00 0.00 X 0 0 0 LORI WOLF Director 5.00 0.00 X 0 0 0 1680647 144593 6 true true false I TEACH YU LLC 11950 AZURE PLACE LOS ANGELES CA 90049 GOLF LESSONS 134328 DOUGLAS SIEBOLD PO BOX 12143 MARINA DEL REY CA 90295 CONSULTING 161559 2 0 ADMISSION FEES 713910 2437513 2437513 CAPITAL ASSESSMENT 713910 662091 662091 GOLF ACTIVITIES 713910 3027459 49724 2977735 MEMBERSHIP DUES 713910 14299855 14299855 TENNIS ACTIVITIES 713910 533503 1706 531797 971321 971321 21931742 57274 57274 0 0 0 18000 18000 18000 18000 0 0 5051165 6783508 -1732343 -1345781 -386562 0 20274673 -1327781 -277858 21880312 X 0 0 0 0 335914 0 5610662 186547 1233403 549269 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4565 0 2456697 724648 GOLF AND FITNESS LESSONS 1609005 UTILITIES 1328546 REPAIR & MAINTENANCE 1018752 A&G OPERATING EXPENSES 920467 4979053 20957528 0 0 0 530090 551472 0 0 1149723 1538032 0 0 0 508785 482103 585742 1025464 49681550 39983314 10976838 9698236 5524708 6914050 0 0 0 3856207 3311778 23132093 23521135 2107837 2505466 101972 145852 71452 4944376 5563282 7225637 8214600 X 15906456 15306535 15906456 15306535 23132093 23521135 X -682855 83811 -877 X false true X true false 710007 710007 26494593 21769328 4725265 7102375 5137266 1965109 15374575 13076720 2297855 9698236 ASSESSMENT RECEIVABLE 82800 DEFERRED COMPENSATION 1338975 RIGHT OF USE ASSETS 549940 3311778 DEFERRED COMPENSATION 1338975 MEMBER DEPOSITS 667166 MEMBER'S INSTALLMENT PURCHASES 3007201 ROU OPERATING LEASES 549940 5563282 X 27141992 6867319 6867319 20274673 20274673 27741913 6784385 6784385 20957528 20957528 Part X : FIN48 Footnote The Club is exempt from income taxes under Section 501(c)(7) of the Internal Revenue Code and Section 23701g of the California Revenue and Taxation Code. The Club is subject to the assessment of taxes on what is termed "unrelated business income." For the Club, this is generally defined as interest income from investments, rental income, and nonmember income from sources such as food, beverage, and golf revenues. The Club recognizes tax positions in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the taxing authorities. As of April 30, 2023 and 2022, the Club had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of April 30, 2023, the Club's tax returns are subject to examination by the Internal Revenue Service and the California Franchise Tax Board, generally for three (3) and four (4) years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $6783508 NET UNREALIZED GAIN ON INVESTMENTS $83811 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOOD SOLD $6783508 FUEL TAX CREDIT $877 X X false false false AARON FOX DIR OF RECREATION 115000 174530 3190 22331 315051 BRETT D SWARTZMAN FORMER CHEF 298997 11957 10384 321338 JAMES ROCCO DIRECTOR OF GOLF 219314 2500 23055 4042 25926 274837 KENNETH C KAUT FORMER GM 213368 58500 14517 286385 MICHAEL POSEY GOLF COURSE SUPR 219030 40000 10354 22331 291715 TANYA DERGAL MERAZ DIR. OF GOLF OPERATIONS 52768 1000 262585 5716 13845 335914 Form 990, Part VI, Section A, Line 6 THE CLUB HAS EQUITY MEMBERS. Form 990, Part VI, Section A, Line 7a THE CLUB HAS EQUITY MEMBERS THAT ELECT THE GOVERNING BOARD. Form 990, Part VI, Section A, Line 7b PURSUANT TO THE CLUB'S BY-LAYS SIGNIFICANT TRANSACTIONS AFFECTING THE CLUB OPERATIONS OR MEMBERSHIP MUST BE VOTED ON BY THE MEMBERS. Form 990, Part VI, Section B, Line 11b The CPA\Tax Preparer reviewed the Form 990 with the Controller. The Club Controller provided the draft returns to the Treasurer who signed the applicable returns and reported to the Board of Directors that the Form 990 was reviewed. The Form 990 is available to Board members who would like a separate copy to review. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE COMMITTEE REVIEWS COMPENSATION INFORMATION OF KEY EMPLOYEES OF COMPARABLE CLUBS IN THE AREA AND PRESENTS COMPENSATION RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR CONSIDERATION AND APPROVAL. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION DOES NOT MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 24e CLUBHOUSE OPERATING EXPENSE: Column (A) - Total = $630583; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CORPORATE TAXATION: Column (A) - Total = $15000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ENTERTAINMENT & DECORATIONS: Column (A) - Total = $184151; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e F&B OPERATING EXPENSE: Column (A) - Total = $812114; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FUEL TAX CREDIT: Column (A) - Total = $-877; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GOLF COURSE OPERATING EXPENSE: Column (A) - Total = $210955; 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 = $86844; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MASTER PLAN EXPENSE: Column (A) - Total = $397230; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBERSHIP MEETINGS/EDUCATIN: Column (A) - Total = $476460; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PARKING LOT CONTRACTS: Column (A) - Total = $207624; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e POOL OPERATING EXPENSE: Column (A) - Total = $168159; 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 = $52977; 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 = $205105; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAX: Column (A) - Total = $282342; 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 = $6327; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $387826; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SUPPLIES: Column (A) - Total = $856233; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUEL TAX CREDIT = -$877