2025-04-09T19:04:52-05:00 2024-05-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14TH FLOOR GLENDALE CA 91203 990 2023-06-01 953037507 EL NIGUEL COUNTRY CLUB ELNI 9494965767 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 KIMBERLY WOOD GENERAL MANAGER 9494965767 2025-04-09 1 0 MARK J HENNELLY P00982999 8186375000 2023 2025-03-06 01:10:19Z 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 15442468 0 X WWW.ELNIGUELCC.COM X 1976 CA PRIMARILY A GOLF, DINING, AND SOCIAL CLUB SERVING EQUITY AND SOCIAL MEMBERS. 9 9 182 0 156168 115688 0 0 10772467 12008115 36585 138743 -34185 -472567 10774867 11674291 0 0 0 0 4773871 5433251 0 0 0 6105993 6260823 10879864 11694074 -104997 -19783 18620447 17599022 5351053 4350062 13269394 13248960 OUR MISSION AT EL NIGUEL COUNTRY CLUB IS TO ENSURE THAT EACH AND EVERY VISIT TO OUR CLUB BY A MEMBER OR GUEST IS AN ENJOYABLE EXPERIENCE. 0 0 TO PROVIDE AN ENJOYABLE EXPERIENCE FOR THE 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 92 0 182 1 1 1 0 0 0 1 1 406950 402262 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 QUIANA RAMOS 9493731342 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 JEFF REEVES PRESIDENT 2.00 X X 0 0 0 SAM PAVONI VICE PRESIDENT 2.00 X X 0 0 0 HARRY MCGOVERN TREASURER 2.00 X X 0 0 0 JOEL BISHOP SECRETARY 2.00 X X 0 0 0 SUSIE MCCOLLOM DIRECTOR 2.00 X 0 0 0 TINA WILSON DIRECTOR 2.00 X 0 0 0 SUE PEBLEY DIRECTOR 2.00 X 0 0 0 WES SUTTON DIRECTOR 2.00 X 0 0 0 VICTOR NORTON DIRECTOR 2.00 X 0 0 0 MATTHEW MORTON GOLF COURSE SUPER. 40.00 X 294285 0 22813 BRUNO B MASSUGER EXEC. CHEF 40.00 X 154093 0 12269 LORI LEBARD ASST. GM 40.00 X 175573 0 22990 CRAIG PLUMLEY GOLF PRO 40.00 X 219778 0 19419 843729 0 77491 6 0 1 0 0 MEMBERSHIP DUES 8682396 8682396 CAPITAL DUES 1130000 1130000 CART RENTAL 713910 674557 667957 6600 GREEN FEES 713910 577397 547014 30383 TRANSFER FEES 406950 406950 536815 536815 12008115 138743 138743 3295610 3768177 -472567 -453009 -19558 11674291 11518123 156168 0 X 317099 4174372 66965 563089 311726 97836 1575484 149470 GOLF COURSE OPERATING E 1077975 UTILITIES 634764 A&G OPERATING EXPENSES 570459 F&B OPERATING EXPENSE 392372 1762463 11694074 4149573 3584502 604379 621631 378678 395935 326645 527142 29118379 16970761 12721686 12147618 439486 322194 18620447 17599022 1387293 957288 337000 430500 3063677 2555530 563083 406744 5351053 4350062 X 13269394 13248960 13269394 13248960 18620447 17599022 X -19783 -651 X 0 1 X 1 0 1001293 1001293 10436227 7135547 3300680 4773800 2879982 1893818 12907059 6955232 5951827 12147618 ADVANCE DEPOSITS 9550 DEFERRED MEMBERSHIP 75000 ROU OPERATING LEASES 322194 406744 X 15442468 3768177 3768177 11674291 0 11674291 15462902 3768819 3768819 11694083 0 11694083 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME AS A NONPROFIT CORPORATION UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(7) AND CALIFORNIA REVENUE AND TAXATION CODE 23701(G). HOWEVER, THE TAX REFORM ACT OF 1969 DOES PROVIDE FOR THE ASSESSMENT OF TAXES ON UNRELATED BUSINESS INCOME. THIS IS GENERALLY DEFINED TO INCLUDE INTEREST INCOME AND, IF APPLICABLE, THE NET PROFIT FROM NONMEMBER SOURCES, SUCH AS FOOD AND BEVERAGE ACTIVITIES.AS OF MAY 31, 2024, THE CLUB HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF MAY 31, 2024, THE CLUB'S ANNUAL TAX FILINGS FOR THE PRIOR THREE (3) AND FOUR (4) YEARS ARE OPEN FOR AUDIT BY FEDERAL AND STATE TAX AGENCIES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,768,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,768,177. FUEL TAX CREDIT 651. ROUNDING -9. X X X X 0 0 0 MATTHEW MORTON GOLF COURSE SUPER. 231290 0 62995 0 0 0 0 0 22813 0 317098 0 0 0 CRAIG PLUMLEY GOLF PRO 209778 0 10000 0 0 0 6312 0 13107 0 239197 0 0 0 LORI LEBARD ASST. GM 145573 0 30000 0 0 0 5439 0 17551 0 198563 0 0 0 BRUNO B MASSUGER EXEC. CHEF 134093 0 20000 0 0 0 4360 0 7909 0 166362 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE CLUB IS A MEMBERSHIP NONPROFIT MUTUAL BENEFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - MEMBERS VOTE IN ACCORDANCE WITH THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - AS PROVIDED BY THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - REVIEWED AND SIGNED BY THE TREASURER. TREASURER WILL REPORT TO BOARD AND NOTE THE RETURN IS AVAILABLE FOR BOARD REVIEW. FORM 990, PART VI, SECTION B, LINE 12C STATEMENT FROM INDIVIDUAL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION COMMITTEE SUBMITS ITS RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE NOT AVAILABLE FOR THE GENERAL PUBLIC. FORM 990, PART IX, LINE 24E SUPPLIES 370,093. REPAIRS & MAINTENANCE 327,384. CLUBHOUSE OPERATING EXPENSE 222,738. OUTSIDE SERVICES 171,664. LEASE EXPENSE 167,368. PROPERTY TAXES 135,100. PROSHOP OPERATING EXPENSE 106,031. MARKETING 103,429. PROFESSIONAL FEES 56,413. INCOME TAXES 35,363. LOCKER ROOMS OPERATING EXPENSE 31,325. PRINTING AND STATIONARY 22,274. POSTAGE 13,281. FORM 990, PART XI, LINE 9: FUEL TAX CREDIT -651.