2024-01-24T15:31:16-08:00 2023-03-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-04-01 950537630 BEL-AIR COUNTRY CLUB BEL- 3104729563 10768 BELLAGIO ROAD LOS ANGELES CA 90077 ADAM FANNON CEO\GENERAL MANAGER 2024-01-24 true ADAM FANNON 999009999 true MARK J HENNELLY P00982999 8186375000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 10768 BELLAGIO ROAD LOS ANGELES CA 900773730 21557340 false X WWW.BEL-AIRCC.GOLF X 1925 CA PROMOTE THE BENEFIT, PLEASURE, AND RECREATION OF ITS MEMBERS BY OWNING, OPERATING, AND MANAGING A GOLF AND SOCIAL CLUB 9 9 127 258015 91300 0 14159770 16758278 20226 12999 428831 164913 14608827 16936190 0 0 5634868 7422901 0 0 6568208 6410236 12203076 13833137 2405751 3103053 45594228 63696335 15779054 30785920 29815174 32910415 PROMOTE THE BENEFIT, PLEASURE, AND RECREATION OF ITS MEMBERS BY OWNING, OPERATING, AND MANAGING A GOLF AND SOCIAL CLUB false false ALL PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF ITS MEMBERS false false false false false false false false false true false false false true 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 true 58 0 true 127 true true true false false false true true 3620481 286243 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X BEL-AIR COUNTRY CLUB 3104729563 10768 BELLAGIO ROAD LOS ANGELES CA 900773730 X DAN WHITE President 8.00 0.00 X X 0 0 0 SCOTT LAPORTA Vice President 8.00 0.00 X X 0 0 0 PETER MATHES Secretary 8.00 0.00 X X 0 0 0 HARRY CHUNG Treasurer 8.00 0.00 X X 0 0 0 LYNDON FAULKNER Director 8.00 0.00 X 0 0 0 ED WILSON Director 8.00 0.00 X 0 0 0 BOB LEVITT Director 8.00 0.00 X 0 0 0 JOE HUBER Director 8.00 0.00 X 0 0 0 PETER BEST Director 8.00 0.00 X 0 0 0 ADAM FANNON - W2 REPORTED CEO\GENERAL MANAGER 60.00 0.00 0 0 0 JUSTIN DEPIPPO - W2 REPORTED GOLF COURSE SUPER 60.00 0.00 0 0 0 DAVID PODAS - W2 REPORTED GOLF DIRECTOR 60.00 0.00 0 0 0 JOHN SLOOTWEG - W2 REPORTED DIRECTOR TENNIS 40.00 0.00 0 0 0 ANTHONY COTRONEO - W2 REPORTED EXECUTIVE CHEF 60.00 0.00 0 0 0 DARYN WOOD - W2 REPORTED CONTROLLER 60.00 0.00 0 0 0 0 false false false 0 0 CAPITAL DUES 713910 2765124 2765124 GOLF ACTIVITIES 713910 1351216 1246136 105080 INITIATION/TRANSFER FEES 713910 3620481 3620481 MEMBERSHIP DUES 713910 8945310 8945310 OTHER 713910 70409 70409 5738 5738 16758278 12999 12999 0 0 141823 49638 92185 92185 92185 0 0 0 4644240 4571512 72728 24977 47751 0 16936190 16678175 258015 X 0 0 0 0 0 0 5709945 206018 1096133 410805 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 98765 0 2644854 222215 UTILITIES 660028 SUPPLIES 544118 GOLF COURSE OPERATING EXPENSE 490207 OTHER OPERATING EXPENSES 353554 1396495 13833137 0 0 0 1340268 1034255 1662973 2342341 0 1420416 1295069 0 0 0 377021 543514 370215 600302 69947162 12697360 39874800 57249802 0 0 0 0 548535 631052 45594228 63696335 4825241 6917481 14663 15374 8987215 21949793 1951935 1903272 15779054 30785920 X 29815174 32910415 29815174 32910415 45594228 63696335 X 3103053 -6139 -1673 X false true X true false 4111504 4111504 852482 426295 426187 3917430 2725643 1191787 61065746 9545422 51520324 57249802 DEFERRED COMPENSATION 631052 MEMBER'S INSTALLMENT PURCHASES 28220 MEMBERSHIP DEPOSITS 1244000 1903272 X 21544341 4609598 4609598 16934743 1447 1447 16936190 18449100 4617410 4617410 13831690 1447 1447 13833137 Part X : FIN48 Footnote The Club is exempt from income taxes under Section 501(c)(7) of the Internal Revenue Code and Section 23701g of the California Revenue and Taxation Code. The Club is subject to the assessment of taxes on what is termed "unrelated business income." This is generally defined as interest income, rental income, and nonmember income from sources such as food, beverage, and golf revenues.The Club recognizes tax positions in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. As of March 31, 2023 and 2022, the Club had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of March 31, 2023, the Club's annual tax filings are subject to examination by the Internal Revenue Service and the California Franchise Tax Board, generally for three and four years, respectively, after they are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $4571512 RENTAL EXPENSE $49638 GAIN ON DISPOSAL OF ASSETS $-5413 UNREALIZED LOSSES $-6139 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE - NET $1447 Part XII, Line 2d: Other expenses and losses per audited F/S FUEL TAX CREDIT $1673 COST OF GOODS SOLD $4571512 GAIN ON DISPOSAL OF ASSETS $-5413 RENTAL EXPENSE $49638 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE - NET $1447 Form 990, Part VI, Section A, Line 6 THE CLUB HAS EQUITY MEMBERS Form 990, Part VI, Section A, Line 7a ALL REGULAR MEMBERS ARE VOTING MEMBERS AND ANNUALLY ELECT THE BOARD OF DIRECTORS Form 990, Part VI, Section B, Line 11b THE TAX RETURNS ARE FIRST REVIEWED BY THE ORGANIZATION'S CONTROLLER WHICH INCLUDES A COMPARATIVE REVIEW TO THE ORGANIZATION'S FINANCIAL STATEMENTS. Form 990, Part VI, Section B, Line 12c ANNUALLY, EACH BOARD MEMBER IS REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY RELATIONSHIP OR INTEREST DIRECT OR INDIRECT WITH THE CLUB Form 990, Part VI, Section B, Line 15a A GENERAL MANAGER'S REVIEW AND APPROVAL IS DONE ANNUALLY BY THE CLUB PRESIDENT ANDBOARD OF DIRECTORS Form 990, Part VI, Section B, Line 15b KEY EMPLOYEE COMPENSATION IS SUBMITTED BY THE GENERAL MANAGER AFTER REVIEW WITH THEEMPLOYEE AND REVIEW OF WAGE SURVEYS WITH THE BOARD OF DIRECTORS. THE BOARD OFDIRECTORS WILL REVIEW AND APPROVE. Form 990, Part VI, Section C, Line 19 THE CLUB DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC Form 990, Part IX, Line 24e A&G OPERATING EXPENSES: Column (A) - Total = $124843; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CLUBHOUSE OPERATING EXPENSE: Column (A) - Total = $85403; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ENTERTAINMENT & DECORATIONS: Column (A) - Total = $16; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIPMENT LEASE: Column (A) - Total = $75305; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e F&B OPERATING EXPENSE: Column (A) - Total = $70515; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e LOCKER ROOMS OPERATING EXPENSE: Column (A) - Total = $26698; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e MEMBERSHIP & MARKETING: Column (A) - Total = $92475; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OUTSIDE SERVICES: Column (A) - Total = $103994; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $8700; 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 = $35012; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROFESSIONAL FEES: Column (A) - Total = $109500; 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 = $210858; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e REPAIRS & MAINTENANCE: Column (A) - Total = $349725; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $78300; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e TAXES & LICENSES: Column (A) - Total = $25151; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 FUEL TAX CREDIT = -$1673