Nonprofit · EIN 27-0501192
MAYACOO LAKES II CLUB INC
Tax-exempt · WEST PALM BCH, FL 33411
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $6,672,578 | $6,290,671 | $381,907 | $17,056,533 | $9,173,825 | $7,882,708 |
| September 30, 2024 | 990 | $4,919,067 | $5,035,539 | -$116,472 | $12,623,415 | $7,258,270 | $5,365,145 |
| September 30, 2023 | 990 | $5,451,871 | $5,777,642 | -$325,771 | $12,375,449 | $7,652,366 | $4,723,083 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $6,616,230
- Investment income
- $147,982
- Net income from sales of inventory
- -$111,901
- Other revenue
- -$91,634
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $2,412,715
- Salaries, compensation and benefits (total)
- $2,744,623
- Professional fundraising fees
- $0
- Depreciation
- $354,382
Balance sheet and other
- Total assets, start of year
- $12,623,415
- Total assets, end of year
- $17,056,533
- Total liabilities, end of year
- $9,173,825
- Net assets, end of year
- $7,882,708
- Land, buildings and equipment
- $5,070,634
- Gross unrelated business income
- $232,211
- Gross receipts
- $8,501,392
- Employees
- 83
- Year formed
- 2009
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BRANDON HOLDEN | GOLF PROFESSIONAL Highest-paid employee | 40 | $235,034 |
| MICHELLE DEROCHE | GENERAL MANAGER Highest-paid employee | 50 | $187,004 |
| JOSE PEREZ | GOLF SUPERINTENDENT Highest-paid employee | 40 | $176,008 |
| BRANDON SMITH | MEMBERSHIP DIRECTOR Highest-paid employee | 40 | $153,074 |
| TOUSSAINT CLAYTON | EXECUTIVE CHEF Highest-paid employee | 40 | $101,001 |
| RICHARD KNIFFIN | DIRECTOR - PRESIDENT EMERITUS Trustee or director | 2 | $0 |
| BRENT YOHE | DIRECTOR - GREENS CHAIR Trustee or director | 2 | $0 |
| KEVIN PROBEL | DIRECTOR - COMMUNICATIONS CHAIR Trustee or director | 2 | $0 |
| DOUGLAS DUNCAN | DIRECTOR - GRIEVANCE CHAIR Trustee or director | 2 | $0 |
| JAMES BALLENTINE | DIRECTOR - MEMBERSHIP CHAIR Trustee or director | 2 | $0 |
| JOHN PAXMAN | CO-HOUSE CHAIR Trustee or director | 2 | $0 |
| MARK T HANLON | VICE PRESIDENT GREENS CHAIR Officer | 2 | $0 |
| PERRY DIAMOND | PRESIDENT - TENNIS CHAIR Officer | 2 | $0 |
| WILLIAM DOLBOW | SECRETARY - GOLF CHAIR Officer | 2 | $0 |
| GREG LEWIS | TREASURER - HOUSE CHAIR Officer | 2 | $0 |
990 for the year ended September 30, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE DEROCHE | GENERAL MANAGER Highest-paid employee | 50 | $184,277 |
| JOSE PEREZ | GOLF SUPERINTENDENT Highest-paid employee | 40 | $179,572 |
| BRANDON SMITH | MEMBERSHIP DIRECTOR Highest-paid employee | 40 | $160,746 |
| JAMES BALLENTINE | DIRECTOR - MEMBERSHIP CHAIR Trustee or director | 2 | $0 |
| DOUGLAS DUNCAN | DIRECTOR - GRIEVANCE CHAIR Trustee or director | 2 | $0 |
| KEVIN PROBEL | DIRECTOR - COMMUNICATIONS CHA Trustee or director | 2 | $0 |
| RICHARD KNIFFIN | DIRECTOR - PRESIDENT EMERITUS Trustee or director | 2 | $0 |
| BRENT YOHE | DIRECTOR - GREENS CHAIR Trustee or director | 2 | $0 |
| MARK T HANLON | VICE PRESIDENT GREENS CHAIR Officer | 2 | $0 |
| GREG LEWIS | TREASURER - HOUSE CHAIR Officer | 2 | $0 |
| WILLIAM DOLBOW | SECRETARY - GOLF CHAIR Officer | 2 | $0 |
| PERRY DIAMOND | PRESIDENT - TENNIS CHAIR Officer | 2 | $0 |
990 for the year ended September 30, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELLE DEROCHE | GENERAL MANAGER Highest-paid employee | 50 | $152,068 |
| JOSE PEREZ | GOLF SUPERINTENDENT Highest-paid employee | 40 | $137,656 |
| BRANDON SMITH | MEMBERSHIP DIRECTOR Highest-paid employee | 40 | $131,602 |
| BRENT YOHE | DIRECTOR - GREENS CHAIR Trustee or director | 2 | $0 |
| RICHARD KNIFFIN | DIRECTOR - PRESIDENT EMERITUS Trustee or director | 2 | $0 |
| KEVIN PROBEL | DIRECTOR - GOLF CHAIR Trustee or director | 2 | $0 |
| DOUGLAS DUNCAN | DIRECTOR - GRIEVANCE CHAIR Trustee or director | 2 | $0 |
| MACKENZIE PERRY | DIRECTOR - TENNIS CHAIR Trustee or director | 2 | $0 |
| DAVID LAYMAN | DIRECTOR - FINANCE CHAIR Trustee or director | 2 | $0 |
| SCOTT EVELYN | FORMER PRESIDENT Officer | 2 | $0 |
| GREG LEWIS | TREASURER - HOUSE CHAIR Officer | 2 | $0 |
| MARK T HANLON | VICE PRESIDENT GREENS CHAIR Officer | 2 | $0 |
| WILLIAM DOLBOW | SECRETARY -- MEMBERSHIP CHAIR Officer | 2 | $0 |
| PERRY DIAMOND | PRESIDENT Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 9697 MAYACOO CLUB DR, WEST PALM BCH, FL 33411-1813
- In care of
- % PERRY DIAMOND
- Principal officer (990 for 2024)
- PERRY DIAMOND, 9697 MAYACOO CLUB DRIVE, WEST PALM BEACH, FL 33411
- Signed the 990
- PERRY DIAMOND, PRESIDENT - TENNIS CHAIR
- Phone
- (561) 793-1703
- Website
- WWW.MAYACOO.COM
- Return prepared by
- York & Zacharia LLC
Mission
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
Program accomplishments
- OPERATION OF AN 18 HOLE GOLF COURSE AND OTHER GOLF RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE 20,917 TOTAL ROUNDS OF GOLF DURING THE YEAR OF WHICH 5,125 WERE NON-MEMBER RELATED.
- 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 8 TENNIS COURTS AND TENNIS RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE $4,780 OF NONMEMBER RELATED TENNIS GUEST FEES.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 27-0501192
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2011
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N60)
- Assets (IRS master file)
- $17,056,533
- Income (IRS master file)
- $8,501,392
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $6,672,578 | $6,290,671 | $17,056,533 | XML |
| 990 | September 2024 | $4,919,067 | $5,035,539 | $12,623,415 | XML |
| 990 | September 2023 | $5,451,871 | $5,777,642 | $12,375,449 | XML |
| 990 | September 2022 | $4,616,931 | $4,704,638 | $10,638,898 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-0501192).
Questions about MAYACOO LAKES II CLUB INC
- What is the EIN of MAYACOO LAKES II CLUB INC?
- The employer identification number (EIN) of MAYACOO LAKES II CLUB INC is 27-0501192.
- Is MAYACOO LAKES II CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2011.
- Are donations to MAYACOO LAKES II CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MAYACOO LAKES II CLUB INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MAYACOO LAKES II CLUB INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MAYACOO LAKES II CLUB INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of MAYACOO LAKES II CLUB INC?
- The 990 for the year ended September 30, 2025 names PERRY DIAMOND.
- Who are the officers and directors of MAYACOO LAKES II CLUB INC?
- The 990 for the year ended September 30, 2025 lists 15 people; 5 received compensation from the organization, the highest $235,034 (BRANDON HOLDEN, GOLF PROFESSIONAL).
- How much revenue does MAYACOO LAKES II CLUB INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $6,672,578, expenses of $6,290,671 and total assets of $17,056,533 at year end.
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