2025-11-12T17:00:23-06:00 2024-12-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14TH FLOOR GLENDALE CA 91203 990 2024-01-01 952425457 ROLLING HILLS COUNTRY CLUB ROLL 3103264343 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 GREG SULLIVAN GENERAL MANAGER 3103264343 2025-11-12 1 0 MARK J HENNELLY P00982999 8186375000 2025-11-10 2024 2025-03-06 01:10:19Z 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 27501322 0 X ROLLINGHILLSCC.COM X 1965 CA PRIVATE GOLF AND COUNTRY CLUB. 9 9 287 0 586978 347190 0 0 19632059 19946868 320233 396927 -1202424 -1174529 18749868 19169266 0 0 0 0 7885043 8657511 0 0 0 10714179 11206595 18599222 19864106 150646 -694840 68529059 66728808 22126974 21023076 46402085 45705732 PRIVATE GOLF AND COUNTRY CLUB. 0 0 PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AN SOCIAL BENEFIT OF ITS MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 64 0 1 287 1 1 1 0 0 0 0 785000 1901039 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X BRIAN JAVELLANA 4249030080 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 X ADAM RIOUX PRESIDENT 10.00 X X 0 0 0 ED WIRTZ 1ST VICE PRESIDENT 10.00 X X 0 0 0 BRIAN PARKER 2ND VICE PRESIDENT 10.00 X X 0 0 0 MIKE CASTLE SECRETARY 10.00 X X 0 0 0 STEVE HOGAN TREASURER 10.00 X X 0 0 0 MARK ENFIELD DIRECTOR 10.00 X 0 0 0 KENNY JO DIRECTOR 10.00 X 0 0 0 JEFFREY MACLEAN DIRECTOR 10.00 X 0 0 0 JOHN PARK DIRECTOR 10.00 X 0 0 0 GREG SULLIVAN GENERAL MANAGER 40.00 X 458000 0 39004 ROBERT VAUGHEY DIRECTOR OF AGRONOMY 40.00 X 379875 0 37095 JON SCHOEPF DIRECTOR OF INSTRUCTION 40.00 X 275796 0 17738 DEREK LANE ASSISTANT GENERAL MANAGER 40.00 X 292856 0 28859 BLAIR HARKINS DIRECTOR OF GOLF 40.00 X 211417 0 33220 BRIAN JAVELLANA CFO 40.00 X 231758 0 29995 1849702 0 185911 21 0 1 0 0 MEMBERSHIP DUES 713910 14062440 14062440 GOLF ACTIVITES 713910 2172094 1680727 491367 SOCIAL MEMBERSHIP FEES 713910 1302500 1302500 TRANSFER FEE 713910 785000 785000 CAPITAL DUES 713910 547304 547304 1077530 1077530 19946868 396927 396927 7157527 8332056 -1174529 -873213 -301316 19169266 18582288 586978 0 X 497004 6262522 263088 1087122 547775 529352 3707532 223550 SUPPLIES 1667765 UTILITIES 959219 A&G OPERATING EXPENSES 852143 GOLF COURSE OPERATING E 576937 2690097 19864106 1556999 1557875 7971000 8898941 854243 1006073 563506 633065 171125 176034 79565445 25338509 56969873 54226936 442313 229884 68529059 66728808 2199326 2300897 38581 38168 17043109 15991884 2845958 2692127 22126974 21023076 X 46402085 45705732 46402085 45705732 68529059 66728808 X -694840 -1513 X 0 1 X 1 0 1073712 1073712 38757087 7413970 31343117 10435753 8399243 2036510 29298893 9525296 19773597 54226936 MEMBERSHIP DEPOSITS 2444500 OPERATING AND FINANCE LEASE OBLIGATION 247627 2692127 X 27501322 8332056 8332056 19169266 0 19169266 28197675 8333569 8333569 19864106 0 19864106 PART X, LINE 2: 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, 2024, THE CLUB'S ANNUAL TAX FILINGS FOR THE PRIOR THREE (3) YEARS ARE OPEN FOR AUDIT BY THE IRS AND FOR THE PRIOR FOUR (4) YEARS BY THE FRANCHISE TAX BOARD. AS OF DECEMBER 31, 2024, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 8,332,056. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 8,332,056. FUEL TAX CREDIT 1,513. X 0 0 X X X X 0 0 0 GREG SULLIVAN GENERAL MANAGER 380000 0 66000 0 12000 0 13799 0 25205 0 497004 0 0 0 ROBERT VAUGHEY DIRECTOR OF AGRONOMY 311875 0 62000 0 6000 0 11320 0 25775 0 416970 0 0 0 DEREK LANE ASSISTANT GENERAL MANAGER 267156 0 25700 0 0 0 11269 0 17590 0 321715 0 0 0 JON SCHOEPF DIRECTOR OF INSTRUCTION 65996 0 1155 0 208645 0 10587 0 7151 0 293534 0 0 0 BRIAN JAVELLANA CFO 218758 0 13000 0 0 0 4500 0 25495 0 261753 0 0 0 BLAIR HARKINS DIRECTOR OF GOLF 194792 0 16625 0 0 0 7789 0 25431 0 244637 0 0 0 PART I, LINE 1A AMOUNTS ARE CHARGED DIRECTLY ON A COMPANY CARD. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - MEMBERS ELECT GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - DECISIONS AFFECTING THE MEMBERSHIP AND MAJOR THRESHOLD TRANSACTIONS INCLUDE A VOTE BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE CLUB TREASURER REVIEWS THE TAX RETURNS PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C 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, SECTION B, LINE 15 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, SECTION C, LINE 19 GOVERNING DOCUMENTS MADE AVAILABLE TO MEMBERSHIP UPON REQUEST FOR A VALID PURPOSE. THE CLUB DOES NOT MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E BUILDINGS OPERATING EXPENSE 465,733. MISCELLANEOUS OPERATING EXPENSE 456,018. PROPERTY TAXES 437,836. REPAIR & MAINTENANCE 411,589. F&B OPERATING EXPENSE 378,721. PROVISION FOR INCOME TAXES 134,111. PRO SHOP OPERATING EXPENSE 116,655. MEMBERSHIP COMMISSIONS 98,650. OTHER OPERATING EXPENSES 97,098. CLUBROOM/LOCKERROOM OPERATING 80,468. POSTAGE & SHIPPING 6,774. PRINTING AND STATIONARY 6,444. FORM 990, PART XI, LINE 9: FUEL TAX CREDIT -1,513. ROUNDING