Nonprofit · EIN 94-0457025
EMERALD LAKE COUNTRY CLUB
Tax-exempt · WOODSIDE, CA 94062
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $236,781 | $171,173 | $65,608 | $103,176 | $58,079 | $45,097 |
| December 31, 2024 | 990 | $218,694 | $174,177 | $44,517 | $53,518 | $74,123 | -$20,605 |
| December 31, 2023 | 990 | $218,610 | $349,094 | -$130,484 | $39,503 | $104,626 | -$65,123 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $212,893
- Membership dues
- $212,893
- Program service revenue
- $19,053
- Investment income
- $3,837
- Other revenue
- $998
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $55,991
- Salaries, compensation and benefits (total)
- $72,288
- Professional fundraising fees
- $0
- Accounting fees
- $291
- Occupancy
- $49,519
- Program services (functional)
- $171,173
Balance sheet and other
- Total assets, start of year
- $53,518
- Total assets, end of year
- $103,176
- Total liabilities, end of year
- $58,079
- Net assets, end of year
- $45,097
- Gross unrelated business income
- $4,835
- Gross receipts
- $236,781
- Employees
- 13
- Volunteers
- 50
- Year formed
- 1920
- State of legal domicile
- CA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alisa MacAvoy | President Trustee or director, Officer | 4 | $0 |
| Laurie Coe | Vice President Trustee or director, Officer | 1 | $0 |
| Neil MacAvoy | Treasurer Trustee or director, Officer | 4 | $0 |
| Ann Berljafa | Secretary Trustee or director, Officer | 2 | $0 |
| Ellen Spector | Social Chair Trustee or director | 2 | $0 |
| Craig Michaels | Lifeguard Manager Trustee or director | 2 | $0 |
| Erin Macartney | Communications Trustee or director | 1 | $0 |
| Nick Rose | Membership Chair Trustee or director | 4 | $0 |
| Rob Weiss | Immediate Past President Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alisa MacAvoy | President Trustee or director, Officer | 4 | $0 |
| Laurie Coe | Vice President Trustee or director, Officer | 1 | $0 |
| Neil MacAvoy | Treasurer Trustee or director, Officer | 4 | $0 |
| Ann Berljafa | Secretary Trustee or director, Officer | 2 | $0 |
| Ellen Spector | Social Chair Trustee or director | 2 | $0 |
| Craig Michaels | Lifeguard Manager Trustee or director | 2 | $0 |
| Erin Macartney | Communications Trustee or director | 1 | $0 |
| Nick Rose | Membership Chair Trustee or director | 4 | $0 |
| Rob Weiss | Immediate Past President Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alisa MacAvoy | President Officer | 4 | $0 |
| Laurie Coe | Vice President Officer | 1 | $0 |
| Neil MacAvoy | Treasurer Officer | 4 | $0 |
| Erin Macartney | Secretary Officer | 2 | $0 |
| Ellen Spector | Social Chair Officer | 2 | $0 |
| Craig Michaels | Lifeguard Manager Officer | 2 | $0 |
| Jennifer Pagano | Communications Officer | 1 | $0 |
| Nick Rose | Membership Chair Officer | 4 | $0 |
| Rob Weiss | Immediate Past President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 711 SOUTHDALE WAY, WOODSIDE, CA 94062-4135
- In care of
- % NEIL MACAVOY
- Principal officer (990 for 2025)
- Neil MacAvoy, 258 Ferndale Way, Emerald Hills, CA 94062
- Signed the 990
- Neil MacAvoy, Treasurer
- Phone
- (650) 454-4315
California records
California keeps its own records of charities and corporations. Search them by EIN 94-0457025 or by the name EMERALD LAKE COUNTRY CLUB.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
We are a seasonal swimming club operating from Memorial Day through just after Labor Day. Members join for the summer and are allowed to use the facilities for swimming and socializing. The main expenses related to the club are for maintenance and paying lifeguards. On Dec 30-31 2022 our lake sustained huge damage as a result of flooding. As a result of this event which was declared a disaster we had to complete a very costly repair program to restore the lake and beaches to usability.
Program accomplishments
- Allowing members to swim safely. We hire lifeguards for the summer. There is no specific revenue associated with this it is included with membership.Expenses $77,948
- Allowing members to enjoy the lakeside beach. Much of the maintenance is related to the beach. The lake is a natural dam and during rainy winters the creeks overflow and damage our facilities. The winter of 2022-2023 was devastating and required a huge expense to repair. There is no revenue associated use of the beach is included with membership.Expenses $37,488
- Holding social events at the lake for benefit of our members. We have a Fathers Day brunch July 4th BBQ and usually a music night. Our social events are primarily for the members who pay use fees to attend. We do allow members of the public to attend some of our events and count that revenue separately. In 2024 the revenue from non-members at our social events was less than 500Expenses $9,043 · revenue $13,778
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-0457025
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $103,176
- Income (IRS master file)
- $236,781
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $236,781 | $171,173 | $103,176 | XML |
| 990 | December 2024 | $218,694 | $174,177 | $53,518 | XML |
| 990 | December 2023 | $218,610 | $349,094 | $39,503 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 94-0457025).
Questions about EMERALD LAKE COUNTRY CLUB
- What is the EIN of EMERALD LAKE COUNTRY CLUB?
- The employer identification number (EIN) of EMERALD LAKE COUNTRY CLUB is 94-0457025.
- Is EMERALD LAKE COUNTRY CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1944.
- Are donations to EMERALD LAKE COUNTRY CLUB tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EMERALD LAKE COUNTRY CLUB 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 EMERALD LAKE COUNTRY CLUB due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did EMERALD LAKE COUNTRY CLUB last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of EMERALD LAKE COUNTRY CLUB?
- The 990 for the year ended December 31, 2025 names Neil MacAvoy.
- Who are the officers and directors of EMERALD LAKE COUNTRY CLUB?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does EMERALD LAKE COUNTRY CLUB have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $236,781, expenses of $171,173 and total assets of $103,176 at year end.
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