2026-04-02T12:01:55-05:00 2025-05-31 950858589 HUTCHINSON AND BLOODGOOD LLP 500 N BRAND BLVD SUITE 800 GLENDALE CA 91203 990 2024-06-01 953037507 EL NIGUEL COUNTRY CLUB ELNI 9494965767 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 KIMBERLY WOOD GENERAL MANAGER 9494965767 2026-04-01 1 0 MARK J HENNELLY P00982999 8186375000 2024 2025-03-06 01:10:19Z 23700 CLUBHOUSE DR LAGUNA NIGUEL CA 92677 16146338 0 X WWW.ELNIGUELCC.COM X 1976 CA PRIMARILY A GOLF, DINING, AND SOCIAL CLUB SERVING EQUITY AND SOCIAL MEMBERS. 9 9 152 0 73171 122639 0 0 12008115 12685501 138743 116503 -472567 -645508 11674291 12156496 0 0 0 0 5433251 5462530 0 0 0 6260823 6311740 11694074 11774270 -19783 382226 17599022 17100635 4350062 3470043 13248960 13630592 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 39 0 152 1 1 1 0 0 0 1 1 954000 767100 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 SAM PAVONI PRESIDENT 2.00 X X 0 0 0 TINA WILSON VICE PRESIDENT 2.00 X X 0 0 0 WES SUTTON TREASURER 2.00 X X 0 0 0 CHRIS PETIT SECRETARY 2.00 X X 0 0 0 SCOTT HOLMES DIRECTOR 2.00 X 0 0 0 VICTOR NORTON DIRECTOR 2.00 X 0 0 0 SUSIE MCCOLLOM DIRECTOR 2.00 X 0 0 0 SUE PEBLEY DIRECTOR 2.00 X 0 0 0 KIMBERLY WOOD GENERAL MANAGER 40.00 X 263384 0 20211 ALBERT PARK EXEC. CHEF 40.00 X 111167 0 1041 MATTHEW MORTON DIRECTOR OF AGRONOMY 40.00 X 396638 0 12600 ADAM BAUMANN DIRECTOR OF GOLF 40.00 X 232789 0 17764 QUIANA RAMOS CONTROLLER 40.00 X 143172 0 15746 BRYANA NGUYEN DIRECTOR OF INSTRUCTION 40.00 X 119248 0 500 1266398 0 67862 6 0 1 0 0 MEMBERSHIP DUES 713910 8716719 8716719 CAPITAL DUES 713910 1156800 1156800 TRANSFER FEES 713910 954000 954000 CART RENTAL 713910 684428 680383 4045 GREEN FEES 713910 658252 591669 66583 515302 515302 12685501 135351 135351 18848 -18848 -18848 -18848 3325486 3970994 -645508 -512700 -132808 12156496 12083325 73171 0 X 283596 4285479 53176 525671 314608 79757 1614881 164421 GOLF COURSE OPERATING E 1075331 UTILITIES 723073 SUPPLIES 409665 OUTSIDE SERVICES 398837 1845775 11774270 3584502 4122240 621631 700477 395935 354448 527142 421083 29852532 18546197 12147618 11306335 322194 196052 17599022 17100635 957288 677906 430500 471500 2555530 2028371 406744 292266 4350062 3470043 X 13248960 13630592 13248960 13630592 17599022 17100635 X 382226 -594 X 0 1 X 1 0 1001293 1001293 10481251 7472391 3008860 5114844 3400095 1714749 13255144 7673711 5581433 11306335 ADVANCE DEPOSITS 96214 ROU OPERATING LEASES 196052 292266 X 16146338 3970994 3970994 12175344 -18848 -18848 12156496 15764706 3990436 3990436 11774270 0 11774270 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, 2025, THE CLUB HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF MAY 31, 2025, 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 3,970,994. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL -18,848. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,970,994. FUEL TAX CREDIT 594. LOSS ON DISPOSAL 18,848. X X X X 0 0 0 MATTHEW MORTON DIRECTOR OF AGRONOMY 296138 0 100500 0 0 0 0 0 12600 0 409238 0 0 0 KIMBERLY WOOD GENERAL MANAGER 263384 0 0 0 0 0 7961 0 12250 0 283595 0 0 0 ADAM BAUMANN DIRECTOR OF GOLF 212789 0 20000 0 0 0 3536 0 14228 0 250553 0 0 0 QUIANA RAMOS CONTROLLER 127672 0 15500 0 0 0 0 0 15746 0 158918 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 A&G OPERATING EXPENSES 319,548. F&B OPERATING EXPENSE 296,040. REPAIRS & MAINTENANCE 270,201. CLUBHOUSE OPERATING EXPENSE 236,463. LEASE EXPENSE 165,957. PROSHOP OPERATING EXPENSE 141,022. PROPERTY TAXES 136,143. PROFESSIONAL FEES 110,451. MARKETING 68,545. INCOME TAXES 46,548. LOCKER ROOMS OPERATING EXPENSE 24,365. PRINTING AND STATIONARY 21,313. POSTAGE 9,179. FORM 990, PART XI, LINE 9: FUEL TAX CREDIT -594.