2024-10-10T15:55:44-07:00 2023-11-30 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-12-01 950593940 THE CALIFORNIA CLUB CALI 2136221391 538 S FLOWER STREET LOS ANGELES CA 90071 Jodi horowitz Director of Finance 2024-10-10 true true GEORGETTE M GREEN P00449497 8186375000 2022 2024-10-15 13:58:12Z 538 S FLOWER STREET LOS ANGELES CA 900712548 19131199 false X WWW.CALIFORNIACLUB.ORG X 1887 CA THE CALIFORNIA CLUB IS A SOCIAL CLUB THAT WAS ORGANIZED IN THE 1880'S FOR THE USE OF THE MEMBERS OF THE CLUB. THE ACTIVITIES OF THE CLUB INCLUDE DINING AND BAR, HEALTH CLUB FACILITIES AND ROOM FACILITIES. 9 9 187 -24749 183880 15295 21632 12561082 10482063 -9409 23766 -1435633 -1665744 11131335 8861717 0 0 4215776 4508846 0 0 6461345 6841870 10677121 11350716 454214 -2488999 16541142 13003237 13187921 12139015 3353221 864222 THE CALIFORNIA CLUB IS A SOCIAL CLUB THAT WAS ORGANIZED IN THE 1880'S FOR THE USE OF THE MEMBERS OF THE CLUB. THE ACTIVITIES OF THE CLUB INCLUDE DINING AND BAR, HEALTH CLUB FACILITIES AND ROOM FACILITIES. false false PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF ITS MEMBERS. false true false false false false true false false true false false false true true true false false false false false false false false false false false false true false false false false false false false true false false false true true false false true 53 0 true 187 true false false false false false 756734 3045653 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 JODI HOROWITZ 2134381142 538 S FLOWER STREET LOS ANGELES CA 900712548 X PETER SCHAUB GENERAL MANAGER/ASST. SEC. 40.00 0.00 308234 0 46127 ROY KHOO EXECUTIVE CHEF 40.00 0.00 213579 0 40757 JODI HOROWITZ CONTROLLER 40.00 0.00 149986 0 16588 ANDREA L CURTHOYS ASST. GENERAL MGR 40.00 0.00 142325 0 17005 LAURIE SUTTON IWINE DIRECTOR 40.00 0.00 98832 0 14943 TIMOTHY RAMOS SOUS CHEF 40.00 0.00 90955 0 0 MARK R HUTCHINS President 5.00 0.00 X X 0 0 0 PATRICK J NIEMANN Vice President 2.50 0.00 X X 0 0 0 VICTORIA B ROGERS Secretary 2.50 0.00 X X 0 0 0 JOHN M BARGER Treasurer 2.50 0.00 X X 0 0 0 WAYNE M BRANDT Director 2.50 0.00 X 0 0 0 ERIN N LACOMBE Director 5.00 0.00 X 0 0 0 JOHN H HOLLOWAY Director 5.00 0.00 X 0 0 0 ROGER L YANG Director 2.50 0.00 X 0 0 0 LEWIS C HORNE Director 5.00 0.00 X 0 0 0 R TODD DONEY PAST PRESIDENT 2.50 0.00 X 0 0 0 1003911 135420 5 false true false 0 21632 21632 21632 ADMISSION FEES 176500 176500 ART PATRONS/CONTRIBUTIONS 46463 46463 CAPITAL CONTRIBUTION 580234 580234 MEMBERSHIP DUES 7623808 7623808 OTHER CLUB SERVICES 722100 2012357 1618736 393621 42701 37843 4858 10482063 23766 23766 0 0 36000 3600 32400 32400 32400 0 0 0 8567738 10265882 -1698144 -1218750 -479394 0 8861717 8864834 -24749 X 0 0 0 0 354361 0 2683742 111616 1125996 233131 0 0 0 0 0 0 0 51829 0 0 0 0 0 0 0 467052 0 933596 282521 UTILITIES 1149183 OUTSIDE SERVICES 965194 ENTERTAINMENT & DECORATIONS 400511 SUPPLIES 373163 2218821 11350716 0 0 0 511951 894012 1065035 549833 0 4225506 1418080 0 0 0 832931 869403 90162 94971 31868361 22691423 9815557 9176938 0 0 0 0 0 16541142 13003237 2825015 2267390 408812 245283 9954094 9626337 5 13187921 12139015 X 3353221 864222 3353221 864222 16541142 13003237 -2488999 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 926999 false 1161069 1161069 16315252 11849248 4466004 13342608 10841702 2500906 1049432 473 1048959 9176938 Rounding 5 5 X 19130707 10269482 10269482 8861225 492 492 8861717 21619706 10269482 10269482 11350224 492 492 11350716 Part X : FIN48 Footnote The Club has been granted exemption from Federal and California taxes on income as a nonprofit corporation under Internal Revenue Service Code Section 501(c)(7). However, the Tax Reform Act of 1969 provides for the assessment of taxes on what is termed unrelated business income. This is generally defined to represent such forms of unrelated income as investment income and rental income. The accompanying statements of activities and changes in net assets include an income tax provision on unrelated business income of approximately $60,000 and $26,000 for fiscal 2023 and 2022, respectively.As of November 30, 2023, the Clubs annual tax filings for the prior three (3) and four (4) years are open for audit by Federal and state tax agencies, respectively. As a 501(c)(7) organization, the Club is limited in the amount of revenue that can be generated from nonmember and investment income. If the Clubs status as a 501(c)(7) organization was challenged by the IRS, the Club feels it would not materially affect the Clubs financial position. The Clubs policy is to recognize tax position when it is more-likely-than-not the position will be sustained upon examination by the taxing authorities. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $10265882 RENTAL EXPENSE $3600 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE -NET $492 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $10265882 RENTAL EXPENSE $3600 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE -NET $492 X X X X X false false false ANDREA L CURTHOYS ASST. GENERAL MGR 134857 5470 1998 7627 9378 159330 JODI HOROWITZ CONTROLLER 145912 2095 1979 7210 9378 166574 PETER SCHAUB GENERAL MANAGER/ASST. SEC. 250309 50000 7925 17994 28133 354361 ROY KHOO EXECUTIVE CHEF 209215 4364 12624 28133 254336 X 1 21632 PURCHASE false false false Form 990, Part VI, Section A, Line 6 THE CLUB IS A MEMBER ONLY SOCIAL CLUB. Form 990, Part VI, Section A, Line 7a THE ORGANIZATION HAS ANNUAL ELECTIONS WHERE ALL REGULAR MEMBERS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BOARD. Form 990, Part VI, Section A, Line 7b IF ANY MATTER OTHER THAN THE ELECTION OF DIRECTORS IS SUBMITTED AT ANY MEETING TO THE VOTE OF REGULAR MEMBERS, THE FAVORABLE VOTE OF A MAJORITY OF THE REGULAR MEMBERS PRESENT IN PERSON OR BY PROXY SHALL BE REQUIRED FOR THE APPROVAL OF SUCH MATTER. ALSO, FOR MATTERS AS REQUIRED BY CERTAIN PROVISIONS OF THE BY-LAWS. Form 990, Part VI, Section B, Line 11b THE CLUB'S CPA FIRM PREPARES THE 990 WHICH IS THEN REVIEWED AND RECONCILED TO THE FINANCIAL STATEMENTS BY THE CLUB'S DIRECTOR OF FINANCE. THE AUDIT COMMITTEE REVIEWS/APPROVES THE 990. IT IS THEN REVIEWED BY THE BOARD OF DIRECTORS AND SIGNED BY THE ASSISTANT SECRETARY PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE OF THE POLICY BY REVIEWING THE POLICY AT THE ANNUAL ORGANIZATIONAL MEETING. Form 990, Part VI, Section B, Line 15a COMPENSATION FOR THE CLUB'S GENERAL MANAGER IS DETERMINED SOLELY BY THE BOARD OF DIRECTORS WHICH REVIEWS INDUSTRY STANDARDS, QUALITY OF CANDIDATE, JOB RELATED HISTORY AND ALL OTHER RELATED VARIABLES PRIOR TO APPROVING. Form 990, Part VI, Section B, Line 15b KEY EMPLOYEE COMPENSATION IS BASED LARGELY ON FACTORS SUCH AS; COMPARISON ANALYSIS TO INDUSTRY STANDARDS, QUALITY OF CANDIDATE, JOB-RELATED HISTORY AND POSITION BY THE GENERAL MANAGER, MEMBERS OF THE BOARD OF DIRECTORS AND MEMBERS OF CERTAIN RELATED COMMITTEES WHENEVER APPLICABLE OR RELEVANT. Form 990, Part VI, Section C, Line 19 THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 24e A&G OPERATING EXPENSES: Column (A) - Total = $211149; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ALLOCATED GAS & OIL EXPENSES: Column (A) - Total = $108710; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BAD DEBTS: Column (A) - Total = $91249; 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 = $97340; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ENGINEERING OPERATING EXPENSES: Column (A) - Total = $6329; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e EQUIP. RENTAL & MAINTENANCE: Column (A) - Total = $60179; 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 = $303849; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e INCOME TAXES: Column (A) - Total = $59820; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER - COST OF SALES: Column (A) - Total = $82110; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e OTHER OPERATING EXPENSES: Column (A) - Total = $96517; 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 = $21160; 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 = $42990; 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 = $55801; 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 = $220086; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e PROV FOR VOLUNTARY ASSESSMENT: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RECRUITING & TRAINING: Column (A) - Total = $89097; 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 = $298385; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e ROOMS OPERATING EXPENSE: Column (A) - Total = $113967; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SECURITY: Column (A) - Total = $260083; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 SOUTH FLOWER STREET HISTORIC PRESERVATIO 538 S FLOWER STREET LOS ANGELES CA 90071 273481572 HISTORIC BUILDING CA 501(C)(3) 9 THE CALIFORNIA CLUB true false false false false false false false false false false false false false false false false false false false