2025-08-15T10:12:01-04:00 2024-09-30 261244694 York & Zacharia LLC 5589 Okeechobee Blvd Suite 104 West Palm Beach FL 33417 990 2023-10-01 270501192 MAYACOO LAKES II CLUB INC MAYA 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 PERRY DIAMOND PRESIDENT - TEN 5617931703 2025-08-13 true true HYMAN J ZACHARIA CPA P00076128 5612422295 2025-08-15 2023 2025-03-06 01:10:19Z MAYACOO LAKES COUNTRY CLUB PERRY DIAMOND 7823119 false X WWW.MAYACOO.COM X 2009 FL THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES 9 9 92 232194 0 0 5830455 5990953 22089 160115 -400673 -1232001 5451871 4919067 0 0 1954630 1887399 0 0 3823012 3148140 5777642 5035539 -325771 -116472 12375449 12623415 7652366 7258270 4723083 5365145 THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES false false OPERATION OF 8 TENNIS COURTS AND TENNIS RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE $4,780 OF NONMEMBER RELATED TENNIS GUEST FEES. OPERATION OF THE FOOD AND BEVERAGE ACTIVITIES FOR THE MEMBERS AND THEIR GUESTS. THERE WAS $1,025,995 OF TOTAL FOOD AND BEVERAGE SALES OF WHICH $141,131 WAS NON-MEMBER RELATED. OPERATION OF AN 18 HOLE GOLF COURSE AND OTHER GOLF RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE 18,724 TOTAL ROUNDS OF GOLF DURING THE YEAR OF WHICH 3,746 WERE NON-MEMBER RELATED. false false false false false false false false false true false false false true false 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 false true 12 0 true 92 true true true false false false false 1422544 363904 false false false X 9 9 false false false false true true true true true false false true false true false true true false X THE ORGANIZATION 5617931703 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 X MICHELLE DEROCHE GENERAL MANAGER 50.00 0.00 X 184277 0 0 JOSE PEREZ GOLF SUPERINTENDENT 40.00 0.00 X 179572 0 0 BRANDON SMITH MEMBERSHIP DIRECTOR 40.00 0.00 X 160746 0 0 JAMES BALLENTINE DIRECTOR - MEMBERSHIP CHAIR 2.00 0.00 X 0 0 0 DOUGLAS DUNCAN DIRECTOR - GRIEVANCE CHAIR 2.00 0.00 X 0 0 0 KEVIN PROBEL DIRECTOR - COMMUNICATIONS CHA 2.00 0.00 X 0 0 0 RICHARD KNIFFIN DIRECTOR - PRESIDENT EMERITUS 2.00 0.00 X 0 0 0 BRENT YOHE DIRECTOR - GREENS CHAIR 2.00 0.00 X 0 0 0 MARK T HANLON VICE PRESIDENT GREENS CHAIR 2.00 0.00 X 0 0 0 GREG LEWIS TREASURER - HOUSE CHAIR 2.00 0.00 X 0 0 0 WILLIAM DOLBOW SECRETARY - GOLF CHAIR 2.00 0.00 X 0 0 0 PERRY DIAMOND PRESIDENT - TENNIS CHAIR 2.00 0.00 X 0 0 0 524595 0 0 3 false true false GOLF CAR REVENUE 713910 421266 421266 GOLF FEES 713910 581657 522311 59346 CAPITAL RESERVE FUND 713910 389350 389350 LOCKER RENTAL 713910 22245 22245 TENNIS FEES 713910 17080 8707 8373 4559355 4559355 5990953 164475 164475 215798 220158 -4360 -4360 -4360 1437978 2683894 -1245916 -1245916 MISCELLANEOUS INCOME 713910 13915 13915 13915 4919067 4686873 232194 0 1671180 83957 132262 227303 508772 254123 GOLF COURSE AND GROUNDS 1392215 1392215 TENNIS RELATED EXPENSES 42751 42751 CLUBHOUSE EXPENSES 221089 221089 ADMINISTRATION EXPENSES 304017 304017 197870 5035539 0 0 0 1537438 1162335 3942752 4886294 1459847 1283732 5709 8383 169266 227236 47144 97362 10318004 5414086 5186486 4903918 26807 54155 12375449 12623415 169155 111193 4396329 4279280 3086882 2867797 7652366 7258270 X 7309664 8035896 44461 44461 -2631042 -2715212 4723083 5365145 12375449 12623415 X -116472 51443 -325103 1032194 X false false false 2078573 381440 1697133 939737 373124 566613 824812 508192 316620 6474882 4151330 2323552 4903918 DEPOSITS 2712 MORGAN STANLEY UNREALIZED GAIN 51443 54155 SALES TAX PAYABLE 74013 PAYABLE TO CLUB PROS 6426 ACCRUED REAL ESTATE TAX 100403 ACCRUED LIABILITIES 72268 DEFERRED SPECIAL ASSESSMENT FUNDS 99448 MEMBER DEFERRED DUES 2509354 CHRISTMAS FUND DONATIONS 500 GIFT CERTIFICATES 2165 CREDIT BOOKS 3220 2867797 X X MICHELLE DEROCHE GENERAL MANAGER 184277 184277 JOSE PEREZ GOLF SUPERINTENDENT 179572 179572 BRANDON SMITH MEMBERSHIP DIRECTOR 160746 160746 Management duties delegation Part VI line 3 THE ORGANIZATION USES AN EMPLOYEE LEASING COMPANY RESPONSIBLE FOR PAYING THE EMPLOYEES AND FILING REQUIRED PAYROLL TAX RETURNS. Members or stockholder classes and rights Part VI line 6 MAYACOO LAKES II CLUB INC IS A PRIVATE MEMBER OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. Member election for additional members Part VI line 7a MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY Governing body decisions Part VI line 7b CHANGES TO THE BY-LAWS AND CAPITAL EXPENDITURE BUDGETS OF MORE THAN $100,000 REQUIRE MEMBERSHIP APPROVAL BY AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE MEMBERS. Form 990 governing body review Part VI line 11 THE TAX RETURN WAS REVIEWED BY THE ENTIRE BOARD AT A BOARD MEERING HELD ON AUGUST 14, 2025 PRIOR TO FILING THE RETURN. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION IS REVIEWING POLICIES AND WILL CONSIDER THE ADOPTION OF A POLICY. CEO executive director top management comp Part VI line 15a THE ORGANIZATIONS OFFICERS ARE NOT COMPENSATED. THE PROCESS OF DETERMINING COMPENSATION FOR MANAGEMENT AND KEY EMPLOYEES INVOLVES BOARD APPROVAL, COMPARABILITY DATA AND WRITTEN DOCUMENTATION OF THE DECISION. Other officer or key employee compensation Part VI line 15b DELIBERATION BY BOARD, GENERAL MANAGER AND 3 DEPARTMENT HEADS. COMPARABILITY DATA IS REVIEWED. Governing documents etc available to public Part VI line 19 THE CLUB WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO MEMBERS AND THE GENERAL PUBLIC UPON REQUEST. Explanation of other changes in net assets or fund balances Part XI line 9 EQUITY MEMBER CONTRIBUTIONS TO EQUITY - $1,032,194