2025-11-13T15:35:50-06:00 2024-12-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2024-01-01 592580014 JONATHAN'S LANDING GOLF CLUB INC JONA 5617477600 16823 CAPTAIN KIRLE DRIVE JUPITER FL 33477 JEFFREY HOOPS TREASURER 5617477600 2025-11-11 1 0 CHRISTOPHER CECIL P01877773 5616971785 2025-11-10 2024 2025-03-06 01:10:19Z BRIAN POISSANT 16823 CAPTAIN KIRLE DRIVE JUPITER FL 33477 27007228 0 X WWW.JONATHANSLANDING.COM X 1985 FL TO BIND ITS MEMBERS TOGETHER WITH A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 321 9 740504 482591 0 0 19945422 21248366 231394 177997 2894016 2829791 23070832 24256154 0 0 0 0 14025782 15118409 0 0 0 12545285 13092686 26571067 28211095 -3500235 -3954941 73375982 82551978 16547986 19330066 56827996 63221912 JONATHAN'S LANDING GOLF CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 JONATHAN'S LANDING GOLF CLUB PROVIDES GOLF AND DINING FACILITIES TO APPROXIMATELY 1,200 MEMBERS. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 12/31/24 WERE APPROXIMATELY 63,271 OF WHICH APPROXIMATELY 283 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD & BEVERAGE REVENUE FOR THE YEAR ENDED 12/31/24 WAS $4,146,696 OF WHICH $292,673 WAS NON-MEMBER RELATED. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 456 0 1 321 1 1 1 0 0 0 1 1 0 327181 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X KEN TENNANT 5617477600 16823 CAPTAIN KIRLE DRIVE JUPITER FL 33477 BRIAN POISSANT PRESIDENT 2.00 X X 0 0 0 WILLIAM WARNER SECRETARY 2.00 X X 0 0 0 DOUG FUGE VICE PRESIDENT 2.00 X X 0 0 0 JEFFREY HOOPS TREASURER 2.00 X X 0 0 0 RYAN HOWISON DIRECTOR 2.00 X 0 0 0 DEBRA PASCALE DIRECTOR 2.00 X 0 0 0 RICK SIRVAITIS DIRECTOR 2.00 X 0 0 0 ELLEN TABOR DIRECTOR 2.00 X 0 0 0 BERT MCCOOEY DIRECTOR 2.00 X 0 0 0 KENNETH TENNANT JR DIRECTOR OF FINANCE 40.00 X 214799 0 23042 JOE DIPASQUANTONIO GENERAL MANAGER 40.00 X 411065 0 44106 MATTHEW BOGGS DIRECTOR OF RACQUET SPORTS 40.00 X 206726 0 35748 BRAD NELSON DIRECTOR OF AGRONOMY 40.00 X 353143 0 29072 MARK MILLER DIRECTOR OF WELLNESS 40.00 X 189764 0 32587 JOSEPH WATTERS EXECUTIVE CHEF 40.00 X 215239 0 30454 JAMES BOROWSKI DIRECTOR OF FACILITIES MAINTENANCE 40.00 X 189990 0 9983 1780726 0 204992 21 0 1 0 0 MEMBERSHIP DUES 713910 15445950 15445950 GOLF OPERATIONS 713910 2810095 2775587 34508 SERV & FACILITY FEES 713910 1381792 1381792 FITNESS ACTIVITIES 713910 1104648 1104648 TENNIS OPERATIONS 713910 261064 261064 244817 244817 21248366 507281 507281 12000 5913 6087 6087 6087 329284 -329284 -329284 -329284 5130296 2415877 2714419 2521791 192628 OTHER INCOME 713910 109285 109285 109285 24256154 23844934 740504 -329284 12713789 2404620 157208 3648424 755342 GOLF COURSE MAINTENANCE 2502929 ADMIN & GENERAL 1575628 FOOD & BEVERAGE 1218317 GOLF OPERATIONS 668116 2566722 28211095 4091823 3512264 1022053 1740509 910948 912098 409906 621801 91907831 27254051 52590266 64653780 2399388 14350986 8712138 73375982 82551978 3027625 3967580 10281254 10442041 3239107 4920445 16547986 19330066 X 56827996 63221912 56827996 63221912 73375982 82551978 X -3954941 90495 10258362 X X 0 1 X 1 0 13934785 13934785 30713310 14223374 16489936 14391812 8923890 5467922 32867924 4106787 28761137 64653780 OTHER RECEIVABLES 40231 DESIGNATED FUNDS 6449770 ROU ASSET FOR FINANCE LEASES 2222137 8712138 MEMBERSHIP DEPOSITS 2608858 FINANCE LEASE LIABILITY 2311587 4920445 X 26768439 90495 90495 26677944 -2421790 -2421790 24256154 30632885 2421790 2421790 28211095 0 28211095 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES -2,415,877. ALLOCABLE RENTAL EXPENSE -5,913. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 2,415,877. ALLOCABLE RENTAL EXPENSE 5,913. X X X X 0 0 0 JOE DIPASQUANTONIO GENERAL MANAGER 364998 0 40000 0 6067 0 14843 0 29263 0 455171 0 0 0 BRAD NELSON DIRECTOR OF AGRONOMY 289643 0 57500 0 6000 0 0 0 29072 0 382215 0 0 0 JOSEPH WATTERS EXECUTIVE CHEF 179362 0 35877 0 0 0 7600 0 22854 0 245693 0 0 0 MATTHEW BOGGS DIRECTOR OF RACQUET SPORTS 154616 0 15000 0 37110 0 8109 0 27639 0 242474 0 0 0 KENNETH TENNANT JR DIRECTOR OF FINANCE 192799 0 22000 0 0 0 7649 0 15393 0 237841 0 0 0 MARK MILLER DIRECTOR OF WELLNESS 122817 0 17500 0 49447 0 7178 0 25409 0 222351 0 0 0 JAMES BOROWSKI DIRECTOR OF FACILITIES MAINTENANCE 174990 0 15000 0 0 0 7000 0 2983 0 199973 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING EQUITY MEMBER CATEGORIES HAVE VOTING PRIVILEGES: GOLF, SPORTS, TENNIS, AND HOUSE. GOLF MEMBERS RECEIVE 1 VOTE, SPORTS MEMBERS RECEIVE 1/2 VOTE, TENNIS MEMBERS RECEIVE 1/2 VOTE, AND HOUSE MEMBERS RECEIVE 1/4 VOTE. FORM 990, PART VI, SECTION A, LINE 7B CAPITAL EXPENDITURES EXCEEDING $1,702,541 REQUIRES MEMBERSHIP APPROVAL. SELLING, EXCHANGING, OR TRANSFERRING ANY CLUB PROPERTY OR ASSETS WITH A VALUE IN EXCESS OF $1,702,541 REQUIRES MEMBERSHIP APPROVAL. BORROWING THAT EXCEEDS $3,405,084 FOR CAPITAL EXPENDITURES REQUIRES APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD HAS DELEGATED REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE TREASURER AND GENERAL MANAGER. THESE INDIVIDUALS REVIEW FORM 990 AND RELATED SCHEDULES, ALONG WITH ITS OUTSIDE CPA PREPARER, PRIOR TO FILING THE FORM WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND MANAGEMENT ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE BOARD & SENIOR LEADERSHIP USE INDUSTRY SPECIFIC DATA TO COLLABORATE AND SET COMPENSATION FOR KEY EMPLOYEES ON AN AS NEEDED AND ANNUAL BASIS. THE EXECUTIVE BOARD IS INDEPENDENT OF COMPENSATED AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: MEMBERSHIP CERTIFICATES ISSUED 5,256,469. MEMBERSHIP CERTIFICATES REDEEMED -1,159,614. CAPITAL FEE 2,061,116. PROJECT FEES 1,769,766. VILLAGE COURSE RENOVATION FEES 2,330,625. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.