2024-11-13T17:47:09-06:00 2023-12-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14TH FLOOR GLENDALE CA 91203 990 2023-01-01 952425457 ROLLING HILLS COUNTRY CLUB ROLL 3103264343 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 GREG SULLIVAN GENERAL MANAGER 3103264343 2024-11-11 1 1 GEORGETTE M GREEN P00449497 8186375000 2024-11-11 2023 2024-10-15 13:58:12Z 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 26608702 0 X ROLLINGHILLSCC.COM X 1965 CA PRIVATE GOLF AND COUNTRY CLUB. 9 9 267 0 480260 297268 0 0 18357874 19632059 22347 320233 -969952 -1202424 17410269 18749868 0 0 0 0 7001438 7885043 0 0 0 10350460 10714179 17351898 18599222 58371 150646 69635583 68529059 23382829 22126974 46252754 46402085 PRIVATE GOLF AND COUNTRY CLUB. 0 0 PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AN SOCIAL BENEFIT OF ITS 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 87 0 1 267 1 1 1 0 0 0 0 13796100 1409552 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 BRIAN JAVELLANA 4249030080 1 CHANDLER RANCH ROAD ROLLING HILLS ESTATES CA 90274 X ADAM RIOUX PRESIDENT 10.00 X X 0 0 0 MATTHEW WRYSINSKI 1ST VICE PRESIDENT 10.00 X X 0 0 0 PRICE SHOEMAKER 2ND VICE PRESIDENT 10.00 X X 0 0 0 AVI MIZRACHI SECRETARY 10.00 X X 0 0 0 STEVE HOGAN TREASURER 10.00 X X 0 0 0 PAUL GIULIANO DIRECTOR 10.00 X 0 0 0 JEFFREY MACLEAN DIRECTOR 10.00 X 0 0 0 JOHN PARK DIRECTOR 10.00 X 0 0 0 ED WIRTZ DIRECTOR 10.00 X 0 0 0 GREG SULLIVAN GENERAL MANAGER 40.00 X 397741 0 27446 ROBERT VAUGHEY DIRECTOR OF AGRONOMY 40.00 X 358088 0 27446 JON SCHOEPF DIRECTOR OF INSTRUCTION 40.00 X 299329 0 13652 DEREK LANE ASSISTANT GENERAL MANAGER 40.00 X 274957 0 14803 DAVID HOBBY DIRECTOR OF GOLF 40.00 X 206443 0 12628 JOHNNY DEVIVO EXECUTIVE CHEF 40.00 X 190541 0 23197 1727099 0 119172 13 0 1 0 0 MEMBERSHIP DUES 713910 13251504 13251504 TRANSFER FEE 713910 2075000 2075000 GOLF ACTIVITES 713910 1824310 1435863 388447 SOCIAL MEMBERSHIP FEES 713910 912500 912500 CAPITAL DUES 713910 544596 544596 1024149 1024149 19632059 333108 333108 12875 -12875 -12875 -12875 6643535 7845959 -1202424 -961129 -241295 18749868 18282483 480260 -12875 X 425187 5777397 189041 955721 537697 613214 3679134 231262 SUPPLIES 1766000 A&G OPERATING EXPENSES 1362306 UTILITIES 835943 GOLF COURSE OPERATING E 518511 1707809 18599222 3035428 1556999 5558744 7971000 795352 854243 525575 563506 109125 171125 78564947 21595074 58855193 56969873 756166 442313 69635583 68529059 2008910 2199326 35170 38581 18075631 17043109 3263118 2845958 23382829 22126974 X 46252754 46402085 46252754 46402085 69635583 68529059 X 150646 -1315 X 0 1 X 1 0 1073712 1073712 38701487 6423486 32278001 10007333 6983904 3023429 28782415 8187684 20594731 56969873 MEMBERSHIP DEPOSITS 2350000 OPERATING LEASE OBLIGATION 424719 FINANCING LEASE OBLIGAITIO 71239 2845958 X 26608702 7858834 7858834 18749868 0 18749868 26459370 7860148 7860148 18599222 0 18599222 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME UNDER INTERNAL REVENUE SERVICE CODE (IRS) SECTION 501(C)(7) AND SIMILAR CALIFORNIA CODE PROVISIONS. THE CLUB IS LIMITED IN THE AMOUNT OF REVENUE THAT CAN BE GENERATED FROM NONMEMBER AND INVESTMENT INCOME. HOWEVER, THE TAX REFORM ACT OF 1969 ASSESSES TAXES ON UNRELATED BUSINESS INCOME. THIS IS GENERALLY DEFINED AS INTEREST, RENTAL INCOME, AND INCOME FROM NONMEMBER SOURCES SUCH AS FOOD AND BEVERAGE SALES. INCOME TAXES ON UNRELATED BUSINESS INCOME ARE PROVIDED FOR IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, THE CLUB'S ANNUAL TAX FILINGS FOR THE PRIOR THREE (3) YEARS ARE OPEN FOR AUDIT BY THE IRS AND FOR THE PRIOR FOUR (4) YEARS BY THE FRANCHISE TAX BOARD. AS OF DECEMBER 31, 2023, THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FINANCIAL STATEMENTS REFLECT NO ADJUSTMENT RELATED TO UNCERTAINTIES FOR INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 7,845,959. LOSS ON DISPOSAL 12,875. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 7,845,959. FUEL TAX CREDIT 1,314. LOSS ON DISPOSAL 12,875. X 0 0 X X X X 0 0 0 GREG SULLIVAN GENERAL MANAGER 397741 0 0 0 0 0 9900 0 17546 0 425187 0 0 0 ROBERT VAUGHEY DIRECTOR OF AGRONOMY 358088 0 0 0 0 0 9900 0 17546 0 385534 0 0 0 JON SCHOEPF DIRECTOR OF INSTRUCTION 299329 0 0 0 0 0 7226 0 6426 0 312981 0 0 0 DEREK LANE ASSISTANT GENERAL MANAGER 274957 0 0 0 0 0 8275 0 6528 0 289760 0 0 0 DAVID HOBBY DIRECTOR OF GOLF 206443 0 0 0 0 0 6202 0 6426 0 219071 0 0 0 JOHNNY DEVIVO EXECUTIVE CHEF 190541 0 0 0 0 0 5916 0 17281 0 213738 0 0 0 PART I, LINE 1A AMOUNTS ARE CHARGED DIRECTLY ON A COMPANY CARD. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - MEMBERS ELECT GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - DECISIONS AFFECTING THE MEMBERSHIP AND MAJOR THRESHOLD TRANSACTIONS INCLUDE A VOTE BY THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - THE CLUB TREASURER REVIEWS THE TAX RETURNS PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C IN COMPLIANCE WITH THE POLICY, THE CLUB REQUIRES SIGNED ACKNOWLEDGEMENT AND RECEIPT OF REQUIRED DISCLOSURE FROM OFFICERS, DIRECTORS, COMMITTEE MEMBERS, STAFF MEMBERS AND OTHER CERTAIN CONSULTANTS. FORM 990, PART VI, SECTION B, LINE 15 THE HEAD OF EACH DEPARTMENT DECIDES ON COMPENSATION FOR THEIR EMPLOYEES, GENERAL MANAGER DECIDES ON COMPENSATION FOR HEAD OF EACH DEPARTMENT, AND EXECUTIVE BOARD MAKE THE DECISION ON GENERAL MANAGER'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS MADE AVAILABLE TO MEMBERSHIP UPON REQUEST FOR A VALID PURPOSE. THE CLUB DOES NOT MAKE SUCH DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E PROPERTY TAXES 428,982. REPAIR & MAINTENANCE 407,261. F&B OPERATING EXPENSE 377,687. PRO SHOP OPERATING EXPENSE 124,487. OTHER OPERATING EXPENSES 113,792. MEMBERSHIP COMMISSIONS 89,150. CLUBROOM/LOCKERROOM OPERATING 79,774. PROVISION FOR INCOME TAXES 76,421. POSTAGE & SHIPPING 8,330. PRINTING AND STATIONARY 2,939. MISCELLANEOUS OPERATING EXPENS -1,014. FORM 990, PART XI, LINE 9: FUEL TAX CREDIT -1,314. ROUNDING -1.