2024-07-31T08:54:22-07:00 2023-09-30 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-10-01 951335100 VICTORIA CLUB VICT 9516835323 2521 ARROYO DRIVE RIVERSIDE CA 92506 PAUL NOLAN President 2024-07-31 true true MARK J HENNELLY P00982999 8186375000 2022 2024-08-08 14:25:15Z 2521 ARROYO DRIVE RIVERSIDE CA 92506 8646411 false X WWW.VICTORIACLUB.COM X 1903 CA A NONPROFIT CORPORATION ORGANIZED FOR THE PRIMARY PURPOSE OF OPERATING AND MAINTAINING A GOLF COURSE, TENNIS COURTS, SWIMMING POOL AND CLUBHOUSE FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. 7 7 147 309574 0 4890038 5039866 -6164 5324 92441 19939 4976315 5065129 0 0 2285614 2376074 0 0 2989056 3049438 5274670 5425512 -298355 -360383 7877876 7342532 1408456 1234240 6469420 6108292 A NONPROFIT CORPORATION ORGANIZED FOR THE PRIMARY PURPOSE OF OPERATING AND MAINTAINING A GOLF COURSE, TENNIS COURTS, SWIMMING POOL AND CLUBHOUSE FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. false false A NON PROFIT CORPORATION ORGANIZED FOR THE PRIMARY PURPOSE OF OPERATING AND MAINTAINING A GOLF COURSE, TENNIS COURTS, SWIMMING POOL, AND CLUBHOUSE EXCLUSIVELY FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. false false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 22 0 true 147 true true true false false false true true 156800 1044840 false false false X 7 7 false false false false true true true true true false false true true true true false false true true false X VICTORIA CLUB 9516835323 2521 ARROYO DRIVE RIVERSIDE CA 92506 X WILLIAM CROSS GENERAL MANAGER 60.00 0.00 126937 0 0 JOE WAGNER SUPERINTENDENT 60.00 0.00 122672 0 0 DAVE HERNANDEZ President 2.00 0.00 X X 0 0 0 PAUL NOLAN Vice President 2.00 0.00 X X 0 0 0 JOHN ALLAVIE Treasurer 2.00 0.00 X X 0 0 0 LlOYD ENGLEMAN Secretary 2.00 0.00 X X 0 0 0 KEITH STOTTLEMYER Director 2.00 0.00 X 0 0 0 ED HOLMES Director 2.00 0.00 X 0 0 0 STEVE KANOUSE Director 2.00 0.00 X 0 0 0 249609 2 false false false 0 0 CAPITAL DUES 224280 224280 GOLF ACTIVITIES 940971 691418 249553 MEMBERSHIP DUES 3561861 3561861 TENNIS, LOCKERS & POOL 126013 126013 TRANSFER FEE 156800 156800 29941 29941 5039866 5324 5324 0 0 7213 7213 7213 7213 0 0 0 3594008 3581282 12726 -34758 47484 0 5065129 4755555 309574 X 0 0 0 0 126937 0 1772183 0 318114 158840 0 0 0 0 0 0 53503 0 0 0 0 0 0 0 0 28951 0 753934 167249 SUPPLIES, INC GOLF COURSE 511473 UTILITES 438348 REPAIR & MAINTENANCE 293295 OTHER GOLF ACTIVITIES EXPENSE 186587 616098 5425512 0 0 0 569933 296953 915746 914476 0 366480 416872 0 0 212163 212613 215853 254654 104313 133855 16254159 11231214 5402073 5022945 0 0 0 0 91315 90164 7877876 7342532 458219 464523 104616 118703 151306 694315 651014 1408456 1234240 X 6379256 6018128 90164 90164 6469420 6108292 7877876 7342532 X -360383 -745 X true X false false false 112473 112473 6227761 4579884 1647877 1173727 346869 826858 8740198 6304461 2435737 5022945 OPERATING LEASE AND FINANCE OBLIGATION 651014 651014 X 8648934 3583805 3583805 5065129 5065129 9010062 3584550 3584550 5425512 5425512 Part X : FIN48 Footnote The Club is exempt from federal and state taxes on income as a nonprofit corporation under Internal Revenue Service Code Section 501(c)(7) and similar California code provisions. However, the Tax Reform Act of 1969 assesses taxes on unrelated business income. This is generally defined as investment income, rental income, and income from nonmember sources such as food and beverage sales. 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. The Club believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that would require recognition or disclosure at September 30, 2023. As of September 30, 2023, the Club's annual tax filings for the prior three and four years are open for audit by Federal and state tax agencies, respectively. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $3581280 RENTAL EXPENSE $2525 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $3581280 FUEL TAX CREDIT $745 RENTAL EXPENSES $2525 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS MEMBERS. Form 990, Part VI, Section A, Line 7a The members annually elect he board of directors. Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS REVIEW FORM 990 AND 990-T PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c EACH MEMBER OF THE BOARD OF DIRECTORS AND EACH OFFICER AND MEMBER OF MANAGEMENT OF THIS CORPORATION IS REQUIRED TO DISCLOSE TO THE GENERAL MANAGER AND/OR BOARD AS REQUIRED THE MATERIAL FACTS AS TO ANY RELATIONSHIP OR INTEREST AND ANY DIRECT OR INDIRECT FINANCIAL BENEFIT OF ANY CONTEMPLATED CONTRACT OR TRANSACTION THAT MAY CREATE A CONFLICT OF INTEREST.ENFORCEMENT OF THIS POLICY IS MONITORED AND ANY FAILURE TO COMPLY WILL RESULT IN THE APPROPRIATE DISCIPLINARY ACTION. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE COMMITTEE REVIEWS EXECUTIVE AND SENIOR MANAGER'S COMPENSATION. Form 990, Part VI, Section B, Line 15b THE EXECUTIVE COMMITTEE REVIEWS EXECUTIVE AND SENIOR MANAGER'S COMPENSATION. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 24e OTHER EXPENSES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER CLUBHOUSE EXPENSE: Column (A) - Total = $44224; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER FOOD AND BEV EXPENSE: Column (A) - Total = $87261; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER G&A EXPENSE: Column (A) - Total = $166211; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER GOLF COURSE EXPENSE: Column (A) - Total = $106295; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER GOLF SHOP EXPENSE: Column (A) - Total = $979; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER MAINTENANCE EXPENSE: Column (A) - Total = $7881; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER TENNIS, POOL & LOCKERS: Column (A) - Total = $39114; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $10540; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROPERTY TAXES: Column (A) - Total = $76820; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $76773; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUEL TAX CREDIT = -$745 Statement Note 1 the taxpayer has elected to reinvest the proceeds in new assets under section 512(a)(3)(d).