2024-05-10T19:17:01-05:00 2023-06-30 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-07-01 990048359 MID PACIFIC COUNTRY CLUB MIDP 8086943522 266 KAELEPULU DRIVE KAILUA HI 96734 RON HAAS GENERAL MANAGER 8086943522 2024-05-10 1 RON HAAS 999009999 0 VERA WRIGHT P00024010 8085311040 2024-05-10 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z RON HAAS 266 KAELEPULU DRIVE KAILUA HI 96734 13465431 0 X MPCCHI.ORG X 1926 HI TO PROVIDE FOR THE RECREATION AND OTHER NONPROFITABLE PURPOSES FOR THE MEMBERS OF THE CLUB. 9 8 200 9 494331 12309 0 0 8041949 9440290 1081 7399 2292863 1931681 10335893 11379370 0 0 0 0 4524336 5503909 0 0 0 5055921 5302518 9580257 10806427 755636 572943 11125427 15407571 12749230 16433318 -1623803 -1025747 TO PROVIDE FOR THE RECREATION AND OTHER NONPROFITABLE PURPOSES FOR THE MEMBERS OF THE CLUB. 0 0 GOLF COURSE OPERATIONS. AS OF 6/30/23, THE ORGANIZATION HAD 564 PROPRIETARY MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 0 0 0 1 64 0 1 200 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 HI X JORGE GUTIERREZ 8082628161 266 KAELEPULU DRIVE KAILUA HI 96734 CANA DAY PRESIDENT 1.00 X X 0 0 0 BENJAMIN SINGER 1ST VICE PRESIDENT 1.00 X X 0 0 0 WAYNE MAU 2ND VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL KOGA SECRETARY 1.00 X X 0 0 0 ALAN MAYHACK TREASURER 10.00 X X 0 0 0 BOB CROWLEY DIRECTOR 1.00 X 0 0 0 MICHAEL ROUNDS DIRECTOR 1.00 X 0 0 0 PAUL SHAUGHNESSY DIRECTOR 1.00 X 0 0 0 LANCE UCHIMURA DIRECTOR 1.00 X 0 0 0 RON HAAS GENERAL MANAGER 40.00 X 323429 0 24151 DONNA MATHES FORMER DIRECTOR OF FINANCE 40.00 X 105058 0 10617 JORGE GUTIERREZ DIRECTOR OF FINANCE 40.00 X 20090 0 607 JASON AMOY SUPERINTENDENT 40.00 X 158937 0 23938 SARA PARKER ASSISTANT GENERAL MANGER 40.00 X 134117 0 16490 MARK SOUSA AMBASSADOR OF ALOHA 40.00 X 122948 0 16242 JEFFREY BONISA FORMER EXECUTIVE CHEF 40.00 X 107369 0 18849 971948 0 110894 6 0 1 0 SYNC DRYWALL SYSTEMS 4150 SALT LAKE BLVD SUITE D7 HONOLULU HI 96818 SPECIALTY CONTRACTOR 153380 1 MEMBERSHIP DUES 713910 7894224 7894224 GOLF OPERATIONS 713910 1546066 1316453 229613 9440290 7399 7399 3888885 2086061 1802824 1545505 257319 OTHER REVENUE 900099 128857 128857 128857 11379370 10885039 494331 0 960097 3197442 37101 876660 432609 14660 1647 335047 262701 65763 1909991 43107 15732 50368 504496 208252 REPAIRS AND MAINTENANCE 431054 SUPPLIES 399729 GENERAL EXCISE TAXES 244968 LAUNDRY 208822 606181 10806427 626266 1221770 2886642 798567 1707181 1424586 228159 322723 52172 232833 24155208 20159989 2368997 3995219 1028768 3256010 6383105 11125427 15407571 1859021 1789244 381025 436336 386774 513508 10509184 13307456 12749230 16433318 X -1623803 -1025747 -1623803 -1025747 11125427 15407571 572943 25113 0 X 0 1 X 0 0 11188297 9167266 2021031 7407551 6069014 1338537 5373426 4923709 449717 185934 185934 3995219 OPERATING LEASE RIGHT-OF-USE ASSETS - NET 6383105 6383105 OPERATING LEASE LIABILITIES 13272292 FINANCE LEASE LIABILITIES 35164 13307456 X 13053532 0 13053532 -1674162 -1674162 11379370 12700841 2086061 2086061 10614780 1647 190000 191647 10806427 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE CLUB'S TAX POSITIONS AS OF JUNE 30, 2023 AND FOR THE YEAR THEN ENDED, AND DETERMINED THAT THE CLUB HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE CLUB IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. SUBSEQUENT TO YEAR-END, THE INTERNAL REVENUE SERVICE (IRS) AUDITED THE CLUB'S 2020 AND 2021 TAX PERIODS. IN SEPTEMBER 2023, THE IRS DETERMINED AN ADDITIONAL $7,300 OF UNRELATED BUSINESS INCOME TAX WAS DUE FOR 2020 AND 2021, WHICH WILL BE PAID DURING THE YEAR ENDED JUNE 30, 2024. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -2,086,061. INITIATION FEES 404,500. INVESTMENT INCOME 7,399. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,086,061. PART XII, LINE 4B - OTHER ADJUSTMENTS: CERTIFICATE PAYMENTS 190,000. X 1 0 0 RON HAAS GENERAL MANAGER 243429 0 25000 0 55000 0 4583 0 19568 0 347580 0 0 0 JASON AMOY SUPERINTENDENT 150258 0 8679 0 0 0 2750 0 21188 0 182875 0 0 0 SARA PARKER ASSISTANT GENERAL MANGER 122497 0 11620 0 0 0 2292 0 14198 0 150607 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION'S PROPRIETARY MEMBERS ELECT THE BOARD OF DIRECTORS, HOLD VETO POWER ON THE BOARD OF DIRECTORS DECISIONS AND APPROVES ANY DECISIONS INVOLVING EMPLOYMENT CONTRACTS, REAL PROPERTY, MEMBER ASSESSMENTS AND LOANS OR CAPITAL EXPENDITURE PROJECTS OF $500,000 OR MORE. FORM 990, PART VI, SECTION A, LINE 7A REFER TO THE EXPLANATION ABOVE FOR FORM 990, PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION A, LINE 7B REFER TO THE EXPLANATION ABOVE FOR FORM 990, PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS REVIEWED INITIALLY BY THE DIRECTOR OF FINANCE AND THE GENERAL MANAGER AND SUBSEQUENTLY PROVIDED TO THE FINANCE COMMITTEE & THEN THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CODE OF CONDUCT AFFIDAVIT WHICH ESTABLISHES AN AGREEMENT THAT THE DIRECTOR WILL ACKOWLEDGE CONFLICTS OF INTEREST AND ABSTAIN FROM VOTING OR ATTEMPTING TO INFLUENCE ISSUES IN WHICH THERE MAY BE A CONFLICT. THE ORGANIZATION IS LOOKING TO UPDATE ITS POLICIES WITHIN THE NEXT TWO YEARS. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE GENERAL MANAGER POSITION IS REVIEWED BY THE PERSONNEL COMMITTEE USING COMPARATIVE DATA FROM THE CLUB MANAGERS ASSOCIATION OF AMERICA (CMAA). THE COMMITTEE'S EVALUATION IS THEN SENT TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION C, LINE 18 AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST.