2024-02-15T17:26:49-06:00 2023-03-31 941668792 PETRINOVICH PUGH & COMPANY LLP 333 WEST SANTA CLARA ST 800 SAN JOSE CA 951131716 990 2022-04-01 940747020 PACIFIC UNION CLUB PACI 4157751234 1000 CALIFORNIA ST SAN FRANCISCO CA 94108 THEODORE A GRIFFINGER JR TREASURER 4157751234 2024-02-15 1 THEODORE GRIFFINGER JR 999009999 1 SCOTT WATTERS P01246213 4082877911 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z FREDERICK H MCCREA II 1000 CALIFORNIA ST SAN FRANCISCO CA 94108 18047060 0 1 X N/A X 1881 CA THE ORGANIZATION WAS FOUNDED TO PROMOTE SOCIAL AND RECREATIONAL ACTIVITY AMONG ITS MEMBERS. 8 8 150 113 513491 223638 523779 589547 8931856 10217516 379973 53708 1790542 2218134 11626150 13078905 0 0 0 0 7598744 7951216 0 0 0 3810011 3979251 11408755 11930467 217395 1148438 30628459 31110789 3807298 3621442 26821161 27489347 THE ORGANIZATION WAS FOUNDED TO PROMOTE SOCIAL AND RECREATIONAL ACTIVITY AMONG ITS MEMBERS. 0 0 SEE PART VIII FOR DESCRIPTIONS AND LISTINGS OF PROGRAM SERVICES 0 0 0 0 0 0 0 0 1 1 1 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 37 0 1 150 1 1 1 0 0 0 1 1 1514080 493333 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THOMAS E GASTON JR 4157751234 1000 CALIFORNIA ST SAN FRANCISCO CA 94108 GORDON R SMITH PRESIDENT 2.00 X X 0 0 0 FREDERICK H MCCREA II VICE PRESIDENT 2.00 X X 0 0 0 DENIS SHANAGHER DIRECTOR 2.00 X 0 0 0 JEFFREY B O'NEILL TREASURER 2.00 X X 0 0 0 PHILIP A MARINEAU SECRETARY 2.00 X X 0 0 0 PERRY OLSON DIRECTOR 2.00 X 0 0 0 DORE GRIFFINGER DIRECTOR 2.00 X 0 0 0 BRUCE MADDING DIRECTOR 2.00 X 0 0 0 THOMAS E GASTON JR GENERAL MANAGER 55.00 X 710542 0 56110 JAY BEDSWORTH ASSISTANT GM 55.00 X 202538 0 46676 WILLIAM BRADLEY EXECUTIVE CHEF 55.00 X 205606 0 29422 ANNA LIEN CONTROLLER 55.00 X 205039 0 30964 KRYZYSTOF KACZKA FOOD & BEVERAGE DIRECTOR 55.00 X 132323 0 53597 JODY RYERSON EX ADM ASSISTANT 55.00 X 126828 0 24310 1582876 0 241079 7 0 1 0 0 589547 589547 MEMBERSHIP DUES & ASSESSMENTS 713910 8678675 8678675 OVERNIGHT ROOMS 713910 1174095 960115 213980 FITNESS SERVICES 713910 285465 285465 SPECIAL PURPOSE FUND 713910 79281 79281 10217516 253590 253590 3699682 3897521 2043 -197839 -2043 -199882 -197839 -2043 2814067 1068591 1745476 1583912 161564 OTHER DEPARTMENTAL REVENUES 713910 289890 286975 2915 UNEXPENDED MINIMUM AND OTHER INCO 713910 131545 131545 INCOME TAX BENEFIT 713910 51223 51223 472658 13078905 11977910 513491 -2043 X 778736 5318219 167396 1243782 443083 382151 845189 SPECIAL PURPOSE FUND 630938 GENERAL & ADMINISTRATIV 510441 HEAT, LIGHT, AND POWER 389376 REPAIRS AND MAINTENANCE 313706 907450 11930467 449979 316666 1540181 1521272 1000343 1223107 569369 517833 203204 268557 29658739 14094659 16337141 15564080 9059728 10295050 1468514 1404224 30628459 31110789 1110796 1067143 750808 731113 1945694 1823186 3807298 3621442 X 26033316 26740416 787845 748931 26821161 27489347 30628459 31110789 1148438 -480252 0 X X 0 1 X 1 0 787845 -38914 748931 738912 25000 23933 787845 558170 100 180642 738912 573794 1000 -16624 558170 344146 206700 22948 573794 0 0 212947 212947 25202770 10218576 14984194 4243022 3876083 366939 15564080 THE PACIFIC-UNION CLUB RESERVE FUND INVESTMENTS 9546119 C THE PACIFIC-UNION CLUB MADISON FUND INVESTMENTS 210284 C THE P-U C TRUST 538647 C 10295050 DEFERRED COMPENSATION PAYABLE 1076062 DEFERRED INCOME TAX 747124 1823186 X 13616021 -480252 1017368 537116 13078905 0 13078905 12947835 1017368 1017368 11930467 0 11930467 PART V, LINE 4: THE CLUB MAINTAINED TWO ENDOWMENT FUNDS. 1. THE P-U-C TRUST IS ESTABLISHED TO MEET ANY SUDDEN FINANCIAL NEEDS THAT, DUE TO ITS SIZE OR THE ECONOMIC CLIMATE IN WHICH IT ARISES, COULD REQUIRE EXPENDITURES BEYOND THE MEANS OF THE GENERAL MEMBERSHIP. 2. THE PACIFIC-UNION CLUB MADISON FUND IS AN ENDOWMENT FUND ESTABLISHED FOR THE BENEFIT OF THE EMPLOYEES OF THE CLUB. PART X, LINE 2: THE CLUB IDENTIFIES AND EVALUATES ALL UNCERTAIN TAX POSITIONS AND BELIEVES THAT POSITIONS TAKEN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION FOR ALL OPEN TAX YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,068,591. INCOME TAX BENEFIT -51,223. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,068,591. INCOME TAX BENEFIT -51,223. X X X 1 1 X X X X 0 0 0 THOMAS E GASTON JR GENERAL MANAGER 450542 0 75000 0 185000 0 24400 0 31710 0 766652 0 0 0 JAY BEDSWORTH ASSISTANT GM 202538 0 0 0 0 0 14577 0 32099 0 249214 0 0 0 ANNA LIEN CONTROLLER 205039 0 0 0 0 0 14708 0 16256 0 236003 0 0 0 WILLIAM BRADLEY EXECUTIVE CHEF 205606 0 0 0 0 0 14825 0 14597 0 235028 0 0 0 KRYZYSTOF KACZKA FOOD & BEVERAGE DIRECTOR 132323 0 0 0 0 0 9450 0 44147 0 185920 0 0 0 JODY RYERSON EX ADM ASSISTANT 126828 0 0 0 0 0 8873 0 15437 0 151138 0 0 0 PART I, LINE 1A THE ORGANIZATION PAYS COSTS OF SPOUSAL TRAVEL FOR EMPLOYEES WHO ATTEND PROFESSIONAL AND TRADE-RELATED CONFERENCES AND OTHER BUSINESS FUNCTIONS ON BEHALF OF THE CLUB WHEN PARTICIPATION BY THE SPOUSE IS EXPECTED AND INTEGRALLY RELATED TO THE PERFORMANCE OF THE EMPLOYEE'S JOB FUNCTIONS. THE ORGANIZATION REIMBURSES AN EMPLOYEE FOR HIS COST OF PREMIUMS ON A LIFE INSURANCE POLICY AND PROVIDES TAX GROSS-UPS ON THOSE REIMBURSEMENTS, PURSUANT TO THE TERMS OF HIS EMPLOYMENT AGREEMENT. THE PREMIUM REIMBURSEMENTS AND TAX GROSS-UP AMOUNTS ARE INCLUDED IN THE EMPLOYEE'S REPORTABLE COMPENSATION. ONE EMPLOYEE IS PROVIDED A HOUSING ALLOWANCE AS PER HIS EMPLOYMENT CONTRACT AND THE ALLOWANCE IS INCLUDED IN THE EMPLOYEE'S REPORTABLE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION HAS LIMITED INDIVIDUAL MEMBERSHIPS. EACH MEMBER PAYS AN ADMISSION FEE AND DUES. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE MEMBERS HOLD AN ANNUAL ELECTION FOR POSITIONS ON THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - RIGHTS RESERVED TO THE MEMBERSHIP INCLUDE THE RIGHT TO VOTE ON CONSTITUTIONAL AMENDMENTS, NOMINATE AN ALTERNATE SLATE OF CANDIDATES FOR ELECTION TO THE GOVERNING BODY, ELECT THE GOVERNING BODY, CALL FOR SPECIAL MEETINGS, SUBMIT MATTERS TO A VOTE AT A GENERAL OR SPECIAL MEETING, AND VOTE ON MATTERS AT A GENERAL OR SPECIAL MEETING INCLUDING THE POWER TO ADOPT, AMEND OR REPEAL BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - THE FORM 990 IS COMPLETED BY THE INDEPENDENT AUDITORS, REVIEWED BY PROFESSIONAL STAFF AND THE TREASURER, AND REVIEWED BY THE AUDIT COMMITTEE. THE COMPLETED FORM 990 IS PRESENTED TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 12C THE MATTER IS REVIEWED ANNUALLY WITH ALL DIRECTORS AND COMMITTEE MEMBERS AND THE GOVERNING BODY ADDRESSES ANY CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE, A SUBSET OF THE GOVERNING BODY, EVALUATES THE PERFORMANCE OF THE GENERAL MANAGER ANNUALLY AND MAKES DETERMINATIONS RELATED TO COMPENSATION OF THE GENERAL MANAGER UTILIZING INDUSTRY COMPENSATION STUDIES, COMPARATIVE DATA, AND OUTSIDE COUNSEL AS DEEMED NECESSARY. THE COMPENSATION OF ALL STAFF BELOW THE GENERAL MANAGER LEVEL IS DETERMINED BY THE GENERAL MANAGER WITH CONSIDERATION OF COMPARATIVE DATA, AND THE GENERAL MANAGER'S DETERMINATIONS THEN ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E FOOD & BEVERAGE 203,109. CLUBHOUSE & OTHER DEPTS 177,703. RESERVE FUND EXPENDITURES 172,572. OTHER DEPARTMENT COSTS AND EXPENSES 154,289. ROOMS 104,881. FITNESS 92,564. LIBRARY 2,332. FORM 990, PART XII, LINE 2 NO CHANGE FROM PRIOR YEAR.