2024-07-25T14:12:02-07:00 2023-09-30 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-10-01 951892068 EL CABALLERO COUNTRY CLUB ELCA 8186543000 18300 TARZANA DRIVE TARZANA CA 91356 Lynn Edelson Secretary 2024-07-25 true Lynn Edelson 999009999 true MARK J HENNELLY P00982999 8186375000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 18300 TARZANA DRIVE TARZANA CA 91356 17629050 false X WWW.ELCABALLEROCC.COM X 1957 CA TO PROMOTE THE BENEFIT, PLEASURE, AND RECREATION OF MEMBERS BY OWNING, OPERATING, AND MANAGING A NON-PROFIT GOLF AND SOCIAL CLUB. 12 12 215 33275 76994 0 12109408 13795026 -1673 16975 -828415 -957158 11279320 12854843 0 0 4185658 5332629 0 0 6366480 6803585 10552138 12136214 727182 718629 18204891 17711583 11470386 10259484 6734505 7452099 TO PROMOTE THE BENEFIT, PLEASURE, AND RECREATION OF MEMBERS BY OWNING, OPERATING, AND MANAGING A NON-PROFIT GOLF AND SOCIAL CLUB. false false PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF ITS MEMBERS. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 69 0 true 215 true true true false false false true true false false false 477245 1387717 false false false X 12 12 false false false false true true true true false false false true true true true true true true true false X KRISTIN CHARNESS 8186543000 18300 TARZANA DRIVE TARZANA CA 91356 X PHIL LOPEZ GENERAL MANAGER 40.00 0.00 337741 0 28152 MATT DEUEL SUPERINTENDENT 40.00 0.00 208242 0 29879 BRETT MORMANN DIRECTOR OF GOLF 40.00 0.00 212500 0 20536 KRISTIN CHARNESS CONTROLLER 40.00 0.00 188880 0 26373 JOSIE LEBALCH EXECUTIVE CHEF 40.00 0.00 173067 0 21094 TASHA BOHLIG HEAD GOLF PRO 40.00 0.00 158185 0 9569 Jonathan Feldman President 10.00 0.00 X X 0 0 0 Lynn Edelson 1st VP/SECY. 5.00 0.00 X X 0 0 0 Larry Abramson 2nd VP 5.00 0.00 X X 0 0 0 Jay Mangel Treasurer 5.00 0.00 X X 0 0 0 Romi Goren Director 5.00 0.00 X 0 0 0 Rick Browne Director 5.00 0.00 X 0 0 0 Andrew Kairey Director 5.00 0.00 X 0 0 0 Michael Turner Director 5.00 0.00 X 0 0 0 Paul Applefield Director 5.00 0.00 X 0 0 0 Jim Felton Director 5.00 0.00 X 0 0 0 Drew Pomerance Director 5.00 0.00 X 0 0 0 Jane Winston Director 5.00 0.00 X 0 0 0 1278615 135603 6 false true false JON ROBERTS 3314 SCADLOCK LANE SHERMAN OAKS CA 91403 'GENERAL FACILITY MAINTEN 154172 1 0 ASSESSMENTS & MEMBERSHIP 713910 1612271 1612271 CAP FUND INTEREST INCOME 713910 174684 174684 GOLF ACTIVITIES 713910 1358219 1000417 357802 INITIATION FEES 477245 477245 MEMBERSHIP DUES 713910 9924809 9924809 247798 247798 13795026 28614 28614 0 0 96050 33618 62432 62432 62432 11639 -11639 -11639 -11639 0 0 3709360 4728950 -1019590 -604017 -415573 0 12854843 12821568 33275 X 0 0 0 0 365893 0 3567751 30387 1005080 363518 0 0 0 0 0 0 0 0 0 0 0 33027 0 0 0 235665 0 1353015 203160 UTILITIES 1097551 SUPPLIES 989380 GOLF COURSE OPERATING EXPENSE 490164 REPAIRS & MAINTENANCE 350313 2051310 12136214 0 0 0 260579 484529 1101653 1537340 0 997519 873316 0 0 0 334726 341942 133454 55154 35795261 21381651 15371268 14413610 0 0 0 0 5692 5692 18204891 17711583 1520074 1362375 59038 92581 5337161 4412422 4554113 4392106 11470386 10259484 X 6734505 7452099 6734505 7452099 18204891 17711583 X 718629 -1035 X false true X true false 12066017 10157380 1908637 2303884 1777379 526505 5117462 3899136 1218326 16307898 5547756 10760142 14413610 MEMBER DEPOSITS 2262542 OPERATING LEASE AND FINANCE OBLIGATION 2129564 4392106 X 18320905 5466062 5466062 12854843 12854843 17603311 5467097 5467097 12136214 12136214 Part X : FIN48 Footnote The Club has been granted exemption from Federal and California taxes on income as a nonprofit corporation under Internal Revenue Service Code Section 501(c)(7) and Section 23701g of the California Revenue and Taxation Code. However, the Tax Reform Act of 1969 provides for the assessment of taxes on what is termed unrelated business income. This is generally defined to represent such forms of unrelated income as investment income and rental income. As a 501(c)(7) organization, the Club is limited in the amount of revenue that can be generated from nonmember sources. Tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. As of September 30, 2023, the Club had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Club's tax returns are subject to examination by the Internal Revenue Service and the California Franchise Tax Board, generally for three (3) and four (4) years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $4728949 LOSS ON DISPOSAL $11639 RENTAL EXPENSE $24013 EMPLOYEE RETENTION CREDIT $701461 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $4728949 FUEL TAX CREDIT $1035 LOSS ON DISPOSAL $11639 RENTAL EXPENSE $24013 EMPLOYEE RETENTION CREDIT $701461 X X X X false false false BRETT MORMANN DIRECTOR OF GOLF 162245 16900 33355 2127 18409 233036 JOSIE LEBALCH EXECUTIVE CHEF 165385 7682 1255 19839 194161 KRISTIN CHARNESS CONTROLLER 170806 12500 5574 1775 24598 215253 MATT DEUEL SUPERINTENDENT 181092 21150 6000 1884 27995 238121 PHIL LOPEZ GENERAL MANAGER 288541 42000 7200 2970 25182 365893 TASHA BOHLIG HEAD GOLF PRO 121250 13300 23635 1475 8094 167754 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS MEMBERS. Form 990, Part VI, Section A, Line 7a MEMBERS ANNUALLY ELECT BOARD OF DIRECTORS. Form 990, Part VI, Section A, Line 7b the membership decides, by vote, on changes to the club's bylaws and certain other decisions as outlined in the bylaws. Form 990, Part VI, Section B, Line 11b THE CLUB'S CPA FIRM PREPARES THE 990 WHICH IS THEN REVIEWED AND RECONCILED TO THE FINANCIAL STATEMENTS BY THE CLUB'S CONTROLLER. THE TREASURER REVIEWS/APPROVES THE 990. THE REVIEW IS COMMUNICATED TO THE BOARD OF DIRECTORS AND SIGNED BY THE APPROPRIATE OFFICER PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c BOARD OF DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST ACKNOWLEDGMENT AND DISCLOSE ANY DEALINGS WITH THE ORGANIZATION. ALL DISCLOSURES ARE EVALUATED AT THE BOARD MEETINGS AND ARE APPROVED OR DISAPPROVED IN ACCORDANCE WITH POLICY. Form 990, Part VI, Section B, Line 15a THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW WITH THE GENERAL MANAGER. Form 990, Part VI, Section B, Line 15b THE GENERAL MANAGER CONDUCTS PERFORMANCE REVIEWS FOR MEMBERS OF MANAGEMENT. COMPENSATION RECOMMENDATIONS ARE PROVIDED TO THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE NOT AVAILABLE FOR PUBLIC REVIEW. Form 990, Part IX, Line 24e A&G OPERATING EXPENSES: Column (A) - Total = $309833; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CLUBHOUSE OPERATING EXPENSE: Column (A) - Total = $70158; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ENTERTAINMENT & DECORATIONS: Column (A) - Total = $42734; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EVENTS & ACTIVITIES: Column (A) - Total = $106845; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e F&B OPERATING EXPENSE: Column (A) - Total = $182829; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FITNESS OPERATING EXPENSE: Column (A) - Total = $29647; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e GOLF ACTIVITIES OPERATING: Column (A) - Total = $108946; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e INCOME TAXES: Column (A) - Total = $25000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LEASED EQUIPMENT: Column (A) - Total = $142544; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LOCKER ROOMS OPERATING EXPENSE: Column (A) - Total = $51497; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OUTSIDE SERVICES: Column (A) - Total = $184308; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PARKING: Column (A) - Total = $287569; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e POOL OPERATING EXPENSE: Column (A) - Total = $50665; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PRO SHOP OPERATING EXPENSE: Column (A) - Total = $190727; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAX: Column (A) - Total = $223685; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RENTAL EXPENSE: Column (A) - Total = $43739; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TENNIS OPERATING EXPENSE: Column (A) - Total = $584; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUEL TAX CREDIT = -$1035