2024-09-16T14:27:52-05:00 2023-10-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2022-11-01 591262000 DELRAY DUNES GOLF AND COUNTRY CLUB INC DELR 5617321600 12005 DUNES ROAD BOYNTON BEACH FL 33436 WALTER MOODIE TREASURER 5617321600 2024-09-16 1 0 CHRISTOPHER CECIL P01877773 5616971785 2024-09-16 2022 2024-08-08 14:25:15Z THOMAS GLANFIELD 12005 DUNES ROAD BOYNTON BEACH FL 33436 10625098 0 X DELRAYDUNES.ORG X 1968 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 120 12 573131 117703 0 0 6864681 7878405 -2609 114120 1138434 1388494 8000506 9381019 0 0 0 0 5109159 5915564 0 0 0 3606369 3732305 8715528 9647869 -715022 -266850 16493912 24080990 3070704 7953965 13423208 16127025 DELRAY DUNES GOLF AND COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB MAINTAINS AND OPERATES A GOLF COURSE, CLUBHOUSE, & DINING FACILITY FOR THE BENEFIT OF ITS MEMBERS. TOTAL GOLF REVENUE FOR THE YEAR ENDING 10/31/22 WAS $814,444 OF WHICH $675,847 WAS MEMBER RELATED. TOTAL FOOD AND BEVERAGE FOR THE YEAR ENDING 10/31/22 WAS $2,449,012 OF WHICH $1,933,319 WAS MEMBER RELATED. 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 1 0 0 1 15 0 1 120 1 1 1 0 0 0 1 1 0 654290 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 1 1 1 0 X KATHLEEN MCLEOD CONTROLLER 5617321600 12005 DUNES RD BOYNTON BEACH FL 33436 JACK FLYNN PRESIDENT 3.00 X X 0 0 0 THOMAS MACMANUS SENIOR VICE PRESIDENT 3.00 X X 0 0 0 TOM GLANFIELD VICE PRESIDENT/TREASURER 3.00 X X 0 0 0 SUSAN MAKOS SECRETARY 3.00 X X 0 0 0 RICHARD ECONOMOU GOVERNOR 3.00 X 0 0 0 CARRIE HILL GOVERNOR 3.00 X 0 0 0 JEFF HORN GOVERNOR 3.00 X 0 0 0 STEVE MISKEW GOVERNOR 3.00 X 0 0 0 PETER LICATA GOVERNOR 3.00 X 0 0 0 MARY JO ANDERSON GOVERNOR 3.00 X 0 0 0 PAGE WIGGINS GOVERNOR 3.00 X 0 0 0 ROBIN SHINE GOVERNOR 3.00 X 0 0 0 THOMAS JORDAN GENERAL MANAGER 60.00 X 354259 0 33015 MICHAEL NADEAU ASSISTANT GENERAL MANAGER 60.00 X 156047 0 39137 KATHLEEN MCLEOD CONTROLLER 45.00 X 125951 0 47743 DAVID TANDY GOLF COURSE SUPERINTENDENT 60.00 X 204113 0 46907 DOMINIC LAUDIA EXECUTIVE CHEF 60.00 X 172626 0 34583 ERIC SCHILLINGER DIRECTOR OF GOLF 60.00 X 131036 0 18763 1144032 0 220148 6 0 1 0 0 MEMBERSHIP DUES 713910 7063961 7063961 GOLF 713910 814444 675847 138597 7878405 139861 139861 3000 3000 0 25741 -25741 -25741 -25741 2449012 1215338 1233674 939001 294673 FITNESS 713910 48615 48615 FINANCE CHARGES 713910 45003 45003 OTHER INCOME 713910 36777 36777 24425 24425 154820 9381019 8833629 573131 -25741 4929869 985695 51444 904435 300350 GOLF COURSE MAINTENANCE 761103 FOOD & BEVERAGE 540784 CLUBHOUSE & LOCKER ROOM 283510 GENERAL & ADMINISTRATIV 274223 616456 9647869 1578808 2931017 4623770 697502 875332 121067 131193 155058 153604 22833910 7917293 13941477 14916617 0 449457 16493912 24080990 1191422 949381 1879282 7004584 3070704 7953965 X 13423208 16127025 13423208 16127025 16493912 24080990 X -266850 2970667 X X 0 1 X 1 0 1098677 1098677 11918877 2807245 9111632 4099926 2500177 1599749 5716430 2609871 3106559 14916617 LONG TERM DEBT 6516377 DUE TO RESIGNED MEMBERS 19700 DUES AND FEES COLLECTED IN ADVANCE 19050 OPERATING LEASE LIABILITY 449457 7004584 X 10599357 1218338 1218338 9381019 0 9381019 10866207 1218338 1218338 9647869 0 9647869 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 STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ASC. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RECLASS 1,215,338. RENTAL EXPENSES 3,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES RECLASS 1,215,338. RENTAL EXPENSES 3,000. X X X 0 0 0 THOMAS JORDAN GENERAL MANAGER 296259 0 58000 0 0 0 9000 0 24015 0 387274 0 0 0 DAVID TANDY GOLF COURSE SUPERINTENDENT 198113 0 6000 0 0 0 6162 0 40745 0 251020 0 0 0 DOMINIC LAUDIA EXECUTIVE CHEF 167626 0 5000 0 0 0 0 0 34583 0 207209 0 0 0 MICHAEL NADEAU ASSISTANT GENERAL MANAGER 146047 0 10000 0 0 0 5200 0 33937 0 195184 0 0 0 KATHLEEN MCLEOD CONTROLLER 119451 0 6500 0 0 0 4019 0 43724 0 173694 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORY HAS VOTING PRIVILEGES: REGULAR GOLF MEMBER IN GOOD STANDING. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS OF THE BOARD OF GOVERNORS ARE SUBJECT TO MEMBERSHIP APPROVAL: (1) CHANGES TO THE BY-LAWS (2) CAPITAL EXPENDITURES IN EXCESS OF $250,000 (3) CAPITAL BORROWING IN EXCESS OF $250,000 (4) ASSESSMENTS IN EXCESS OF $250,000. 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 TREASURER. THE TREASURER REVIEWS FORM 990 WITH THE OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C QUESTIONNAIRES ARE COMPLETED EACH JANUARY, REVIEWED BY THE PRESIDENT AND GM AND FORWARDED TO THE CONTROLLER. FORM 990, PART VI, SECTION B, LINE 15 REVIEW AND APPROVAL BY THE BOARD, USE OF COMPARABLE COMPENSATION FOR SIMILAR QUAILFIED PERSONS, AND DOCUMENTATION OF THE DELIBERATIONS AND DECISIONS ARE USED FOR DETERMINING THE COMPENSATION OF THE GENERAL MANAGER AND OTHER TOP MANAGEMENT OFFICIALS. 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE FOR INSPECTION AT THE CLUB. ADDITIONALLY, THE FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART XI, LINE 9: MEMBERS' CERTIFICATES REDEEMED -22,000. MEMBERSHIP CERTIFICATE FEES 2,272,500. CAPITAL ASSESSMENTS 571,568. MEMBERSHIP CERTIFICATE FEES, INSTALLMENTS COLLECTED 148,599. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR. DELRAY DUNES ASSOCIATION INC 12005 DUNES ROAD BOYNTON BEACH FL 33436 591447663 PROPERTY OWNERS ASSOCIATION FL C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 DELRAY DUNES ASSOCIATION INC P 101000 CASH DELRAY DUNES ASSOCIATION INC Q 71000 CASH