2024-03-13T13:42:03-05:00 2023-04-30 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2022-05-01 591482400 THE ST ANDREWS CLUB INC STAN 5612725050 4475 N OCEAN BLVD DELRAY BEACH FL 33483 JOHN JENSEN TREASURER 5612725050 2024-02-19 1 JOHN JENSEN 999009999 0 CHRISTOPHER CECIL P01877773 5616971785 2024-02-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL G WATTS 4475 N OCEAN BLVD DELRAY BEACH FL 33483 5070575 0 X WWW.STANDREWSCLUB.ORG X 1972 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION 12 12 164 50 169383 689 0 0 3197332 3347625 -34026 -160319 1087647 1037264 4250953 4224570 0 0 0 0 2635212 2775018 0 0 0 2222910 2567641 4858122 5342659 -607169 -1118089 10708662 19993093 1708037 6988332 9000625 13004761 THE ST. ANDREWS CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 GOLF COURSE AND GOLF CART RENTALS: CURRENT YEAR INFORMATION-GOLF ROUNDS FOR THE YEAR ENDED 04/30/23 WERE 5,503 OF WHICH 5,349 WERE MEMBER RELATED. RESTAURANT AND BAR: CURRENT YEAR INFORMATION-TOTAL FOOD AND BEVERAGE SALES FOR YEAR END 4/30/23 WAS $1,446,842, OF WHICH $1,274,494 WAS MEMBER RELATED. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 1 0 0 1 31 0 1 164 1 1 1 0 0 0 1 1 0 199298 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 0 0 0 X X JOANNE DILLARD 5612725050 4600 N OCEAN BLVD 202 BOYNTON BEACH FL 33435 MICHAEL WATTS PRESIDENT 10.00 X X 0 0 0 BARBARA LUCAS VICE PRESIDENT (THROUGH 3/23) 1.00 X X 0 0 0 STEVE WARD TREASURER (THROUGH 3/23) 2.00 X X 0 0 0 VICTOR ORSINGER SECRETARY 1.00 X X 0 0 0 PETER RUSSEL DIRECTOR (THROUGH 3/23) / VP (AS OF 3/23) 1.00 X X 0 0 0 JOHN JENSEN DIRECTOR (THROUGH 3/23) / TREASURER (AS OF 3/23) 2.00 X X 0 0 0 MARIO BOIARDI DIRECTOR 1.00 X 0 0 0 EDWARD HAMBERGER DIRECTOR 1.00 X 0 0 0 ROBERT SPEER DIRECTOR 1.00 X 0 0 0 JAMES SCHELTER DIRECTOR 1.00 X 0 0 0 ADRIENNE NELSON DIRECTOR 1.00 X 0 0 0 GARY TAPELLA DIRECTOR 1.00 X 0 0 0 CAROL LYNN SMITH DIRECTOR 1.00 X 0 0 0 JOANNE DILLARD CONTROLLER 45.00 X 134803 0 11947 ROBERT GRASSI GENERAL MANAGER 50.00 X 211168 0 28778 RICHARD HEIMBUCH CHEF 40.00 X 171808 0 6991 GERALD LINDSEY PROPERTY MANAGER 40.00 X 156790 0 9412 JACKSON MOORE TENNIS PROFFESIONAL 40.00 X 114274 0 9714 788843 0 66842 5 0 1 0 HT INSTALL 1845 SW 4TH AVE A1 DELRAY BEACH FL 33444 IT SERVICES 165780 GL STAFFING SERVICES INC PO BOX 934669 MARGATE FL 33093 GROUNDSCARE 125849 EDWARD DON & COMPANY 2562 PAYSHERE CIR CHICAGO IL 60674 KITCHEN DESIGN 124079 4 MEMBERSHIP DUES 713910 3132352 3132352 GROUNDS MAINTENANCE FEES 713910 146448 146448 GREENS AND CART RENTAL 713910 59463 53488 5975 FITNESS 713910 7086 7086 TENNIS ACTIVITIES 713910 2276 2276 3347625 37012 37012 62700 62700 0 9951 207282 -197331 -197331 -197331 1446842 576023 870819 767087 103732 OTHER INCOME 713910 148870 143781 5089 PATIO CARE INCOME 713910 17575 17575 166445 4224570 4252518 169383 -197331 2303965 264806 206247 525268 148195 GROUNDS 510786 FOOD & BEVERAGE 354479 CLUBHOUSE 339960 ADMINISTRATIVE AND GENE 219216 469737 5342659 407363 942090 408988 418679 51767 65764 44863 54392 16665547 4516998 7566394 12148549 2229287 6363619 10708662 19993093 569179 564175 191305 111645 947553 6312512 1708037 6988332 X 9000625 13004761 9000625 13004761 10708662 19993093 X -1118089 5122225 X X 0 1 X 1 0 928118 928118 5512165 2351775 3160390 2277267 971600 1305667 7947997 1193623 6754374 12148549 DESIGNATED FUNDS 5988470 FINANCE LEASES 130722 OPERATING LEASES 244427 6363619 NONEQUITY ASSOC MEMBER CERT 12900 LONG-TERM DEBT 4939672 FINANCE LEASE OBLIGATIONS 135258 OPERATING LEASE LIABILITIES 248291 CONSTRUCTION PAYABLE 976391 6312512 X 4845718 621148 621148 4224570 0 4224570 5963807 621148 621148 5342659 0 5342659 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENT TO COMPLY WITH THE PROVISIONS OF THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 576,023. PATIO CARE -17,575. RENTAL EXPENSES 62,700. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 576,023. PATIO CARE -17,575. RENTAL EXPENSES 62,700. X 1 1 X X X X X 0 0 0 ROBERT GRASSI GENERAL MANAGER 181168 0 30000 0 0 0 2600 0 26178 0 239946 0 0 0 RICHARD HEIMBUCH CHEF 159015 0 6480 0 6313 0 0 0 6991 0 178799 0 0 0 GERALD LINDSEY PROPERTY MANAGER 104265 0 8874 0 43651 0 0 0 9412 0 166202 0 0 0 PART I, LINE 1A KEY EMPLOYEES HAVE BUDGETED AMOUNTS TO SPEND ON DUES FOR PROFESSIONAL ORGANIZATIONS AND EDUCATIONAL RELATED EXPENSES. FORM 990, PART VI, SECTION A, LINE 1A HOMEOWNER MEMBERS CAN VOTE TO ELECT ANY OFFICER OR DIRECTOR. ASSOCIATE MEMBERS CAN ONLY VOTE TO ELECT ASSOCIATE MEMBER OFFICERS AND DIRECTORS. ONLY HOMEOWNER MEMBERS CAN VOTE TO CHANGE THE BY LAWS FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB, OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES TO ELECT OFFICERS: HOMEOWNER MEMBERS, AND ASSOCIATE MEMBERS. ASSOCIATE MEMBERS MAY ONLY PARTICIPATE IN THE ELECTION OF ASSOCIATE MEMBERS WHEREAS HOMEOWNER MEMBERS CAN ELECT HOMEOWNER MEMBERS AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL: ANY SINGLE CAPITAL IMPROVEMENT IN EXCESS OF $500,000 MUST BE APPROVED BY 2/3 OF THE HOMEOWNER MEMBERS. ALSO, 2/3 HOMEOWNER MEMBER APPROVAL IS NEEDED TO MORTGAGE, ENCUMBER, SELL, OR CONVEY REAL PROPERTY OF THE CLUB. ALL MEMBERS HAVE VOTING PRIVILEGES ON ASSESSMENTS TO THEM FOR CAPITAL IMPROVEMENTS. ASSOCIATE AND SOCIAL MEMBERS HAVE NO VOTING RIGHTS EXCEPT AS A SEPARATE CLASS OF MEMBERS ON ANY PROPOSAL TO IMPOSE ASSESSMENTS FOR CAPITAL IMPROVEMENTS ON THEM. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE CONTROLLER. THE CONTROLLER REVIEWS FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS MUST SIGN A WRITTEN CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PART VI, SECTION C, LINE 18 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE FOR INSPECTION AT THE CLUB AND COPIES UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE CLUB'S WEBSITE, FOR INSPECTION AT THE CLUB, AND COPIES UPON REQUEST. FORM 990, PART XI, LINE 9: HOMEOWNER MEMBERSHIP CERTIFICATES ISSUED 1,838,750. HOMEOWNER MEMBERSHIP CERTIFICATES REDEEM -138,750. CONTRIBUTED CAPITAL 2,259. INITIATION FEES 667,150. RENOVATION ASSESSMENTS 2,439,248. CAPITAL RENEWAL ASSESSMENT 313,568. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. ST ANDREWS MANAGEMENT CO INC 4475 N OCEAN BLVD DELRAY BEACH FL 33483 591482988 MANAGEMENT COMPANY FL N/A C 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 ST ANDREWS MANAGEMENT INC (GROUNDS SERVICES) L 146448 VALUE OF SERVICE ON OPEN MARKET ST ANDREWS MANAGEMENT INC (PAYROLL RELATED ITEMS) O 1134000 ACCORDING TO EMPLOYEE DEPT/DUTIES ST ANDREWS MANAGEMENT CO INC (CONTRIBUTION TO SHARED FIXED ASSET) C 2259 COST ST ANDREWS MANAGEMENT INC (GROUNDS SERVICES) Q INCLUDED IN O ABOVE NA - DOES NOT MEET THRESHOLD N ST ANDREWS MANAGEMENT CO INC (ELECTRIC) Q 5820 COST