2024-06-26T14:07:52-05:00 2023-08-31 Pannell Kerr Forster of Texas PC 5847 San Felipe Suite 2600 Houston TX 770573092 990 2022-09-01 741984491 Lochinvar Golf Club % JENNIFER JONES LOCH 2818211904 2000 Farrell Road Houston TX 77073 Jennifer Jones CONTROLLER 2818211904 2024-07-15 true Jennifer Jones 999009999 EMILY SMIKAL P01312781 7138601400 2024-07-15 2 2022 2023-04-26 12:10:37Z Jennifer Jones 2000 Farrell Road Houston TX 77073 8774227 false X N/A X 1997 TX OPERATING A PRIVATE GOLF CLUB 7 7 91 0 11200 1803 0 0 5311089 5515556 -21450 19689 709305 810320 5998944 6345565 0 0 0 0 3462436 3681940 0 0 0 3421959 3618509 6884395 7300449 -885451 -954884 12758075 14513042 618041 1998318 12140034 12514724 OPERATING A PRIVATE GOLF CLUB false false 5740752 CLUB PROVIDES ACCOMODATIONS SUCH AS FOOD, BEVERAGE, GOLF PRO SHOP WITH GOLF APPAREL AND HARD GOODS, AND GOLFING FACILITIES FOR THE BENEFIT OF ITS MEMBERS. 5740752 false false false false false false false false false true false false false false 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 0 0 91 true true true false false false false 1262467 11200 false false false X 7 7 false false false false true true true true true false false true false false false true true false X JENNIFER JONES 2818211904 2000 FARRELL ROAD HOUSTON TX 77073 RODNEY HOUSTON GENERAL MANAGER 50.0 0.0 X 233727 0 5641 KEVIN COOPER SUPERINTENDENT 50.0 0.0 X 214898 0 5205 JENNIFER JONES CHIEF FINANCIAL OFFICER 50.0 0.0 X 139461 0 5461 Garrison Nordt Head Golf Professional 50.0 0.0 X 105221 0 3730 Greg McCall Head Mechanic 50.0 0.0 X 101961 0 1560 Brian Miner Head Chef 50.0 0.0 X 102079 0 0 JAMES WU FIRST VICE PRESIDENT 1.0 0.0 X X 0 0 0 MARK GLADSTEIN SECRETARY 1.0 0.0 X X 0 0 0 KELLY LOYD SECOND VICE PRESIDENT 1.0 0.0 X X 0 0 0 TED POUND BOARD MEMBER AT LARGE 1.0 0.0 X X 0 0 0 RICKY RAVEN President 2.0 0.0 X X 0 0 0 Eric Mullins Treasurer 1.0 0.0 X X 0 0 0 Chad Meacham Board Member at Large 1.0 0.0 X X 0 0 0 897347 0 21597 6 false true false 0 0 MEMBER DUES 713910 4331013 4331013 GUEST FEES 713910 928318 917118 11200 TOURNAMENT REVENUE 713910 229325 229325 OTHER REVENUE 713910 26900 26900 5515556 0 0 0 0 0 0 1585113 3500 1568924 16189 3500 19689 19689 0 0 0 0 0 0 1670058 859738 810320 810320 0 6345565 6334365 11200 0 0 0 0 239368 239368 0 2670227 2487014 183213 62242 51174 11068 484266 402365 81901 225837 199856 25981 99041 66592 32449 3885 3885 24975 24975 0 0 0 0 0 191228 180630 10598 0 0 684798 372264 312534 5938 4284 1654 0 0 40773 40773 0 966218 650630 315588 174027 174027 CHEMICAL, FERTILIZER, ETC 747005 747005 REPAIRS & MAINTENENCE 248691 234315 14376 TOURNAMENT FEES 202028 202028 MEMBER RELATIONS 116057 73666 42391 113845 68929 44916 7300449 5740752 1559697 2636219 3394987 0 0 0 0 250126 185477 0 0 0 0 0 0 213042 298841 195426 363952 29161666 19273917 9105630 9887749 162961 187423 194671 194613 0 0 0 0 0 0 12758075 14513042 618041 684429 0 0 0 0 0 0 0 0 0 0 0 1313889 0 0 0 0 618041 1998318 X 12140034 12514724 0 0 12140034 12514724 12758075 14513042 X -954884 67107 1262467 X false true X true false 3858080 3858080 4162985 3651901 511084 0 0 0 4254561 2872872 1381689 16886037 12749141 4136896 9887749 0 0 X 7205303 859738 859738 6345565 6345565 8160187 859738 859738 7300449 7300449 PART X, LINE 2: THE CLUB'S INCOME IS EXEMPT FROM FEDERAL INCOME TAXATION PURSUANT TO SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR UNRELATED BUSINESS INCOME AND INVESTMENT INCOME. DURING THE YEARS ENDED AUGUST 31, 2023, and 2022. THE CLUB MADE NO FEDERAL INCOME TAX PAYMENTS. THE CLUB RECOGNIZES THE IMPACT OF AN UNCERTAIN TAX POSITION ONLY IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED BY A TAXING AUTHORITY BASED ON THE TECHNICAL MERITS OF THE POSITION. INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS ARE TO BE RECOGNIZED AS INCOME TAX EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 859,738 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 859,738 X X false false false KEVIN COOPER SUPERINTENDENT 185848 29050 5205 220103 RODNEY HOUSTON GENERAL MANAGER 200677 33050 5641 239368 FORM 990, PART VI, SECTION A, LINE 6: THE CLUB HAS MEMBERS COMPRISED OF SHAREHOLDERS, HONORARY ASSOCIATES, NON-RESIDENT, JUNIOR, SENIOR AND SUPER SENIOR ASSOCIATES. ALL MEMBERSHIP TYPES HAVE THE SAME CLUB USAGE PRIVILEGES, HOWEVER, ONLY SHAREHOLDERS HAVE OWNERSHIP RIGHTS AND VOTING PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7A: CURRENT MEMBERS ELECT OFFICERS (MEMBERS) TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B: THE CONTROLLER, GENERAL MANAGER AND BOARD PRESIDENT REVIEW AND APPROVE FORM 990 EACH YEAR BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15: THE BOARD OF DIRECTORS DECIDES COMPENSATION FOR ALL KEY EMPLOYEES BASED ON CURRENT MARKET DATA IN THAT PARTICULAR FIELD. FORM 990, PART VI, SECTION C, LINE 19: FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: EQUITY CONTRIBUTED TOWARDS FUTURE MEMBERSHIP CERTIFICATES, NET -67,533 ISSUANCE OF MEMBERSHIP CERTIFICATES 1,330,000 TOTAL TO FORM 990, PART XI, LINE 9 1,262,467 FORM 990, PART XI, LINE 2C: THE BOARD OF DIRECTORS SELECTS THE AUDIT FIRM AND OVERSEES THE ANNUAL AUDIT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION A, LINE 7B: SOME DECISIONS REQUIRE A VOTE OF THE MEMBERSHIP, BUT MOST ARE DECIDED BY A MAJORITY VOTE OF THE 7 PANEL BOARD OF DIRECTORS.