2024-08-09T10:45:05-05:00 2023-09-30 BDO USA 600 NORTH PEARL ST SUITE 1700 DALLAS TX 75201 990 2022-10-01 751291969 ROYAL OAKS COUNTRY CLUB INC % JIM BREGARD ROYA 2146916091 7915 GREENVILLE AVENUE DALLAS TX 75231 J Todd Harbour COO 2146916091 2024-08-07 true Laurie B Elmore CPA P00228866 2149697007 2022 2024-08-08 14:25:15Z J Todd Habour 7915 GREENVILLE AVENUE DALLAS TX 75231 24930627 false X WWW.ROCCDALLAS.COM X 1969 TX PROVIDE MEMBERS AN ENTERTAINMENT FACILITY 9 9 387 61 1239839 326675 13458297 14524842 6115336 5658936 38318 327675 2768725 2755747 22380676 23267200 0 0 0 0 9608540 10363990 0 0 0 12578576 11481642 22187116 21845632 193560 1421568 38771323 38427798 30875857 29308149 7895466 9119649 PROVIDE MEMBERS AN ENTERTAINMENT FACILITY false false 21166308 INSTRUCTIONAL SUPPORT AND AUXILIARY SERVICES PROVIDED TO MEMBERS. 21166308 false false false false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true false false false 0 0 387 true true true false false false false true false false false false false false false 75000 false X 9 9 false false false false true true true true false false false true false false true true false false X JIM BREGARD 2146916091 7915 GREENVILLE AVE DALLAS TX 75231 X Jarrett Chirico Director of Raquets 40.0 0.0 X 593494 0 0 J Todd Harbour General Manager & COO 40.0 0.0 X X 421233 0 0 Kristofer Davis Director of Agronomy 40.0 0.0 X 331018 0 0 Dean Larsson Head Golf Professional 40.0 0.0 X 301451 0 0 James Bregard Controller & Treasurer 40.0 0.0 X 240818 0 0 Chris Molina Tennis Professional 40.0 0.0 X 214485 0 0 Anna Anderson Tennis Professional 40.0 0.0 X 200529 0 0 Rafael Fernandez Executive Chef 40.0 0.0 X 194269 0 0 Bruce Adamson Asst General Manager 40.0 0.0 X 168041 0 0 Felipe Soares Tennis Professional 40.0 0.0 X 154284 0 0 Nikole Berry Membership Director 40.0 0.0 X 146495 0 0 Avelardo Hernandez Golf Professional 40.0 0.0 X 142615 0 0 David Dienes President 1.0 0.0 X X 10686 0 0 Taylor Beall Vice President 1.0 0.0 X X 0 0 0 Andy Kerner Vice President 1.0 0.0 X X 0 0 0 Ray LaDriere Secretary 1.0 0.0 X X 0 0 0 Mark Schultz Director 1.0 0.0 X 0 0 0 Mike Wallace Director 1.0 0.0 X 0 0 0 David Cheetman Director 1.0 0.0 X 0 0 0 Trey Allen Director 1.0 0.0 X 0 0 0 Eric Olivo Director 1.0 0.0 X 0 0 0 Mike Mason Director 1.0 0.0 X 0 0 0 3119418 0 0 12 false true false Randy Smith Golf Instruction LLC GOLF PROFESSIONAL 202175 Teamwork FR LLC Labor 356413 Personal Touch Staffing Labor 126418 3 13665952 858890 14524842 GOLF, FOOD, BEVERAGE 713910 5658936 5658936 5658936 327675 327675 0 0 0 0 0 0 0 0 0 0 0 0 4388505 1663427 2725078 1812914 912164 OTHER INCOME 900001 30669 30669 30669 23267200 7502519 1239839 0 0 0 0 690131 690131 0 8448720 8448720 0 463449 463449 761690 761690 0 0 49855 49855 0 0 0 0 0 0 0 0 0 44247 44247 0 0 178594 178594 0 2833184 2266547 566637 1331726 1331726 PROFESSIONAL FEES 100747 100747 BAD DEBT EXPENSE 1091 1091 WORKER'S COMPENSATION 28273 28273 TAXES - PROPERTY 198980 198980 6714945 6599904 115041 21845632 20969105 876527 8598058 7083810 0 0 0 0 3434499 3051573 0 0 0 0 4646198 3661378 469966 567167 227636 247776 71405307 48326527 21383185 23078780 0 0 0 0 0 0 0 0 11781 737314 38771323 38427798 1728055 1967051 0 0 1403616 1438863 0 0 0 0 0 0 0 0 3121468 2136573 24622718 23765662 30875857 29308149 X 7895466 9119649 0 0 7895466 9119649 38771323 38427798 X 1421568 50649 -248034 X false true true false 5478869 5478869 30702820 20062985 10639835 35223618 28263542 6960076 23078780 0 INTEREST RATE SWAP LIABILITY -27044 DEF AND CUR INITIATION FEES 23524752 OPERATING LEASE LIABILITIES 132357 FINANCING LEASE LIABILITIES 135597 23765662 FIN 48 THE CLUB QUALIFIES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAXATION UNDER PRESENT FEDERAL INCOME TAX LAWS ON EXEMPT ACTIVITIES. HOWEVER, THE CLUB'S UNRELATED BUSINESS INCOME AND INTEREST INCOME IS SUBJECT TO FEDERAL INCOME TAXES. THE CLUB HAS ELECTED TO DEFER THE ADOPTION OF FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X false true false J Todd Harbour General Manager & COO 356935 61238 3060 10800 432033 Bruce Adamson Asst General Manager 158041 10000 4741 172782 Dean Larsson Head Golf Professional 259818 24000 17633 8324 309775 James Bregard Controller & Treasurer 219818 21000 6595 247413 Chris Molina Tennis Professional 45000 973 168512 6405 220890 Kristofer Davis Director of Agronomy 299818 30000 1200 9031 340049 Rafael Fernandez Executive Chef 185769 8500 5573 199842 Felipe Soares Tennis Professional 10010 255 144019 2310 156594 Jarrett Chirico Director of Raquets 224548 17500 351446 11250 604744 Anna Anderson Tennis Professional 15000 5363 180166 5855 206384 compensation the compensation of the general manager is set by the president of the board. the compensation of the other employees is set by the general manager. Compensation is reviewed by doing annual comparison surveys with other clubs/organizations and also compared to a national average as provided by the Club managers association of america. Compensation of the general manager/COO is discussed only among the executive committee of the board. the general manager of the club does annual performance reviews for department heads with the input from the chairs of appropriate committees. return review The return is prepared by bdo usa based on the audited financial statements. the controller provides additional information used in the preparation of the return such as officer compensation and benefits. once the return is ready for review, it is provided to the board members (as well as the general manager and controller) for their review. Once the members of the board have had time to review and ask questions as applicable, the return will be electronically submitted per the IRS regulations. Business Relationships Certain board members in their professional roles could provide services to other board members. There is no impact on the board members or the club. Part XI, Line 9 Other Changes in Net Assets Fund Balances Provision for Losses on Uncollectible Accounts: 1091 Federal income Taxes: -2622 Right of Use Asset Amortization: -246,503 Total: -248,304 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TAXES - MIXED BEVERAGE TOTAL EXPENSES:95069 PROGRAM SERVICES:95069 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:COMMISSIONS TOTAL EXPENSES:1915856 PROGRAM SERVICES:1915856 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MANAGEMENT FEES TOTAL EXPENSES:156193 PROGRAM SERVICES:156193 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:ADVERTISING TOTAL EXPENSES:216643 PROGRAM SERVICES:216643 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITIES TOTAL EXPENSES:469280 PROGRAM SERVICES:375424 MANAGEMENT AND GENERAL:93856 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:863354 PROGRAM SERVICES:863354 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:945113 PROGRAM SERVICES:945113 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LAUNDRY TOTAL EXPENSES:13122 PROGRAM SERVICES:13122 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UNIFORMS TOTAL EXPENSES:64377 PROGRAM SERVICES:64377 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DUES & SUBSCRIPTIONS TOTAL EXPENSES:103508 PROGRAM SERVICES:103508 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LICENSES & PERMITS TOTAL EXPENSES:24781 PROGRAM SERVICES:24781 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:AMORTIZATION TOTAL EXPENSES:4397 PROGRAM SERVICES:4397 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MEMBER RELATIONS TOTAL EXPENSES:579864 PROGRAM SERVICES:579864 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:112190 PROGRAM SERVICES:112190 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SUPPLIES TOTAL EXPENSES:818726 PROGRAM SERVICES:818726 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TELEPHONE TOTAL EXPENSES:42370 PROGRAM SERVICES:21185 MANAGEMENT AND GENERAL:21185 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE & SHIPPING TOTAL EXPENSES:18049 PROGRAM SERVICES:18049 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT RENTAL & MAINTENANCE TOTAL EXPENSES:185760 PROGRAM SERVICES:185760 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRINTING & PUBLICATIONS TOTAL EXPENSES:57539 PROGRAM SERVICES:57539 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BANK SERVICE CHARGES TOTAL EXPENSES:28754 PROGRAM SERVICES:28754 ROYAL OAKS DEVELOPMENT CO INC 7915 GREENVILLE AVEENUE DALLAS TX 752313204 751291968 INACTIVE TX Corporation false false false false false false false false false false false false false false false false false false