2023-12-22T12:28:46-08:00 2023-02-28 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2022-03-01 950884320 JONATHAN CLUB JONA 2133125236 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 Marta M Fernandez President 2023-12-22 true Marta M Fernandez 999009999 true GEORGETTE M GREEN P00449497 8186375000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 54896308 false X WWW.JC.ORG X 1895 CA SEE SCHEDULE O 12 12 538 -329587 227656 0 32376481 36871538 268985 467126 -2386404 -3919893 30259062 33418771 0 0 9135354 11264888 0 0 15660758 21259086 24796112 32523974 5462950 894797 60243758 69987595 11112028 20573920 49131730 49413675 SEE SCHEDULE O false false THE CLUB'S PRIMARY OPERATIONS RELATE TO THAT OF A PRIVATE SOCIAL ORGANIZATION DEVOTED SOLELY TO THE ENHANCEMENT OF COLLEGIAL RELATIONSHIPS BETWEEN ITS MEMBERS. false false false false false false false false false true false false true true true false true false false false false false false false false false false false true false true false false false false false false false false false true true true false true 53 0 true 538 true true true false false false false 5755593 7985784 false false false X 12 12 false false false false true true false true true false false true true true true true true true true false X PLATO SKOURAS 2133125236 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 X MATTHEW ALLNATT GENERAL MANAGER/COO 40.00 0.00 741094 0 26485 FRANCOIS GRAND CLUB MANAGER/DIR. OF OPERATIONS 40.00 0.00 348067 0 34875 PLATO SKOURAS CFO 40.00 0.00 344284 0 31918 ANDREAS ROLLER Executive Chef 40.00 0.00 320062 0 42224 Stephane Coutouly BCH CLUB MGR/DIR 40.00 0.00 261828 0 19569 CHARLES BOYER CHIEF TECH. OFFICE 40.00 0.00 233805 0 24364 SHANE BUNDA DIR. OF CATERING 40.00 0.00 220411 0 37503 Johannes Masserer Dir of MemberSHIP 40.00 0.00 182206 0 28217 Wayne Ratkovich President 4.00 0.00 X X 0 0 0 Marta M Fernandez 1ST. VICE PRES. 4.00 0.00 X X 0 0 0 Samuel C Lagana Vice President 4.00 0.00 X X 0 0 0 Dale L Harbour-Day Secretary 4.00 0.00 X X 0 0 0 Eric D Kaufman Treasurer 5.00 0.00 X X 0 0 0 David M Chernek Director 4.00 0.00 X 0 0 0 Kevin D McFarlane Director 4.00 0.00 X 0 0 0 Gary C Petrosino Director 4.00 0.00 X 0 0 0 John M Iino Director 4.00 0.00 X 0 0 0 Marguerite Rangel Director 4.00 0.00 X 0 0 0 Peter C Scholze Director 4.00 0.00 X 0 0 0 Sung Won Sohn Director 4.00 0.00 X 0 0 0 Michele L Havens imm. past pres. 4.00 0.00 X 0 0 0 2651757 245155 28 false true false ALLEN MATKINS LECK GAMBLE 515 S FIGUEROA ST LOS ANGELES CA 90071 LEGAL 463913 PARKER MILLIKEN CLARK O'HARA SAMUEL 555 S FLOWER ST 30th floor los angeles CA 90071 legal 371598 JEFFER MANGELS BUTLER & MITCHELL LLP 1900 AVE OF THE STARS 7TH FLOOR LOS ANGELES CA 90067 LEGAL 181644 LEOS CONDITION 13182 SUTTON ST CERRITOS CA 90703 GAS AND WASH OPERATOR 337365 4 0 ADVERTISING INCOME INITIATION FEES 5755593 5755593 INTEREST INCOME - MEMBER 91216 91216 MEMBERSHIP DUES 20920765 20920765 OTHER CLUB SERVICES 10103964 8830947 1273017 36871538 503971 503971 0 0 348419 261489 86930 86930 86930 2621039 2657884 -36845 -36845 -36845 0 0 14551341 18558164 -4006823 -1850163 -2156660 0 33418771 33748358 -329587 0 0 0 0 1526723 0 3860085 752153 3655870 1470057 0 1054253 42392 0 0 0 0 104973 0 0 0 0 48251 0 0 125763 0 3186779 0 ADMINISTRATIVE 10341051 UTILITIES 2156700 supplies 1529030 REPAIR & MAINTENANCE 805507 1864387 32523974 0 0 0 5748734 778246 7652785 14914931 0 2926001 2753205 107143 71429 0 12505 29651 1604183 1638483 984819 716138 91087522 57124408 32438556 33963114 9055390 7088427 -290874 -275561 0 0 4516 8309532 60243758 69987595 5509301 6625002 3442390 3871001 2160337 10077917 11112028 20573920 X 49131730 49413675 49131730 49413675 60243758 69987595 894797 -612852 X false true X true false 2822906 2263499 5086405 57016895 37188645 19828250 459965 270085 189880 200809 180861 19948 28323448 19484817 8838631 33963114 deposit 3958 RIGHT OF USE ASSETS 8305574 8309532 DEFERRED MEMBERSHIP DUES/FEES 2097644 operating lease liability 221714 operating lease liability -long term 7758559 10077917 X 52390628 -612852 19600023 18987171 33403457 15314 15314 33418771 52108683 19600023 19600023 32508660 15314 15314 32523974 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) and Section 23701g of the California Revenue and Taxation Code. 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. As a 501(c)(7) organization the Club is limited in the amount of revenue that can be generated from nonmember sources. For the years ended February 28, 2023 and 2022, the consolidated financial statements reflect a provision (benefit) for income taxes, from investment income, of $1,075 and ($1,237), respectively. For the year ended February 28, 2023, Bellevue generated net operating income of approximately $15,000 and for the year ended February 28, 2022 net operating income of approximately $16,000. As of February 28, 2023 and 2022, Bellevue has a net operating loss carryforwards of approximately $310,000 and $325,000, which are available to offset Federal income tax through 2042.As of February 28, 2023 and 2022, the Club had no uncertain tax positions that qualify for either recognition or disclosure in the consolidated financial statements. As of February 28, 2023 and 2022, the Club's tax returns are subject to examination by the Internal Revenue Service and the California Franchise Tax Board, generally for three (3) and four (4) 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 $18558164 RENT EXPENSE $261490 loss on disposal $0 INCOME/EXPENSE - NET $780369 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE - NET $0 SUBSIDIARY INC/LOSS - CONSOLIDATED F/S $15314 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $18558164 RENT EXPENSE $261490 loss on disposal $0 INCOME/EXPENSE - NET $780369 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S INCOME/EXPENSE - NET $0 SUBSIDIARY INC/LOSS - CONSOLIDATED F/S $15314 X X X X X false false false ANDREAS ROLLER Executive Chef 278477 40000 1585 18300 23924 362286 CHARLES BOYER CHIEF TECH. OFFICE 192236 40000 1569 14158 10206 258169 FRANCOIS GRAND CLUB MANAGER/DIR. OF OPERATIONS 244451 95015 8601 10927 23948 382942 Johannes Masserer Dir of MemberSHIP 182206 11491 16726 210423 MATTHEW ALLNATT GENERAL MANAGER/COO 528745 207000 5349 18300 8185 767579 PLATO SKOURAS CFO 280277 60000 4007 18300 13618 376202 SHANE BUNDA DIR. OF CATERING 220411 13555 23948 257914 Stephane Coutouly BCH CLUB MGR/DIR 210391 50000 1437 15708 3861 281397 francois grand employee employment X 250000 71429 false true true 71429 Schedule L, Part V Supplemental Information Director Marta Fernandez served on the Board June 2011- May 2014, and beginning June 2020. Marta is a partner with law firm Jeffer Mangels which performs legal services for Jonathan Club. Form 990, Part VI, Section A, Line 6 JONATHAN CLUB IS AN ORGANIZATION CONSISTING OF SEVERAL CATEGORIES OF MEMBERS, VOTING AND NON-VOTING. Form 990, Part VI, Section B, Line 11b FORM 990 REVIEW PROCESS - THE FIRST DRAFT OF FORM 990 IS REVIEWED BY THE ACCOUNTING MANAGER AND CFO TO ENSURE ACCURACY OF ALL INPUTS OF INFORMATION AND AMOUNTS. THE TAX PREPARER (HUTCHINSON AND BLOODGOOD LLP) PREPARES A 2ND DRAFT INCORPORATING CORRECTIONS IDENTIFIED IN THE 1ST DRAFT REVIEW PROCESS. THE SECOND DRAFT IS REVIEWED BY THE CFO TO ENSURE ALL CORRECTIONS WERE PROPERLY ADDRESSED. THE SECOND DRAFT IS REVIEWED BY THE CLUB'S COUNSEL, TREASURER, AND AUDIT COMMITTEE. ANY ADDITIONAL CHANGES/CORRECTIONS ARE INCORPORATED INTO A 3RD DRAFT IF NECESSARY. ONCE ALL CORRECTIONS ARE COMPLETED, THE RETURN IS SUBMITTED TO THE BOARD FOR REVIEW AND THE FINAL VERSION OF THE RETURN IS SIGNED BY AN OFFICER. Form 990, Part VI, Section B, Line 12c BOARD MEMBER INTERESTS WHICH COULD GIVE RISE TO CONFLICTS ARE DISCLOSED TO THE BOARD AND MANAGEMENT.THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED. EACH YEAR'S BOARD SIGNS AFFIRMING THAT THEY HAVE RECEIVED, READ, UNDERSTAND AND COMPLY WITH THE POLICY. IN GENERAL THE CLUB'S POLICY CONSIDERS MEMBER VENDOR RELATIONSHIPS TO BE POTENTIAL CONFLICTS. SUCH RELATIONSHIPS ARE PROHIBITED, EXCEPT BY BOARD APPROVAL. THE MEMBER VENDOR LIST IS UPDATED PERIODICALLY AND REVIEWED BY THE BOARD. Form 990, Part VI, Section B, Line 15a COMPENSATION COMPARABLES ARE OBTAINED FROM THE MARKETPLACE AND ARE REVIEWED AS A PART OF THE KEY EMPLOYEE HIRING PROCESS. Form 990, Part VI, Section B, Line 15b COMPENSATION COMPARABLES ARE OBTAINED FROM THE MARKETPLACE AND ARE REVIEWED AS A PART OF THE KEY EMPLOYEE HIRING PROCESS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ITS MEMBERS ON ITS WEBSITE. FORM 990, PART III, LINE 1 - STMT OF PROGRAM SERVICE ACCOMPLISHMENTS THE MISSION OF THE JONATHAN CLUB IS TO ENRICH THE LIVES OF ITS MEMBERS. THE CLUB SERVES THE SOCIAL, DINING, ENTERTAINMENT, LEISURE, RECREATIONAL, PHYSICAL FITNESS, AND CULTURAL NEEDS OF THE MEMBERS AND THEIR FAMILIES BY (I) MAINTAINING THE HIGHEST STANDARDS OF EXCELLENCE BY A PRIVATE CLUB IN ALL PLANS, POLICIES AND ENDEAVORS; (II) PROVIDING SUPERB FACILITIES, PROGRAMS AND SERVICES; (III) PRESERVING AND ENHANCING THE TRADITIONS AND CULTURE OF THE CLUB; (IV) ENCOURAGING A SENSE OF COMMUNITY AND CAMARADERIE AMONG THE MEMBERS; AND (V) PROTECTING THE STATURE OF THE CLUB AS ONE OF THE FINEST PRIVATE CLUBS IN AMERICA. JONATHAN CLUB CHARITABLE FUND 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 200263215 COMM. CHARITY CA 501(C)(3) 7 NA true JONATHAN ART FOUNDATION 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 954095291 HISTORICAL ART CA 501(C)(3) 9 N/A false JONATHAN HERITAGE FOUNDATION INC 545 FIGUEROA STREET LOS ANGELES CA 90071 208441264 HISTORICAL ART CA 501(C)(3) 7 N/A false BELLEVUE TERRACE SERVICES INC 545 SOUTH FIGUEROA STREET LOS ANGELES CA 90071 954616793 RENTAL & RETAIL CA JONATHAN CLUB C-CORP 476332 426464 1.00000 true true false false false false false false false false true false false true false false false false false false BELLEVUE TERRACE SERVICES INC a 197128 fmv BELLEVUE TERRACE SERVICES INC m 10800 fmv