2024-08-14T16:58:57-04:00 2023-09-30 261244694 York & Zacharia LLC 5589 Okeechobee Blvd Suite 104 West Palm Beach FL 33417 990 2022-10-01 270501192 MAYACOO LAKES II CLUB INC MAYA 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 PERRY DIAMOND PRESIDENT 5617931703 2024-08-12 true HYMAN J ZACHARIA CPA P00076128 5612422295 2022 2024-08-08 14:25:15Z MAYACOO LAKES COUNTRY CLUB PERRY DIAMOND 6953726 false X WWW.MAYACOO.COM X 2009 FL THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES 10 10 76 141099 0 0 4888174 5830455 22089 -271243 -400673 4616931 5451871 0 0 1594090 1954630 0 0 3110548 3823012 4704638 5777642 -87707 -325771 10638898 12375449 7281261 7652366 3357637 4723083 THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES false false OPERATION OF 8 TENNIS COURTS AND TENNIS RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE $4,780 OF NONMEMBER RELATED TENNIS GUEST FEES. OPERATION OF THE FOOD AND BEVERAGE ACTIVITIES FOR THE MEMBERS AND THEIR GUESTS. THERE WAS $1,025,995 OF TOTAL FOOD AND BEVERAGE SALES OF WHICH $141,131 WAS NON-MEMBER RELATED. OPERATION OF AN 18 HOLE GOLF COURSE AND OTHER GOLF RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE 22,606 TOTAL ROUNDS OF GOLF DURING THE YEAR OF WHICH 5,425 WERE NON-MEMBER RELATED. false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true 14 0 true 76 true true true false false false false 2108036 401772 false false false X 10 10 false false false false true true true true true false false true false true false true true false X THE ORGANIZATION 5617931703 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 X MICHELLE DEROCHE GENERAL MANAGER 50.00 0.00 X 152068 0 0 JOSE PEREZ GOLF SUPERINTENDENT 40.00 0.00 X 137656 0 0 BRANDON SMITH MEMBERSHIP DIRECTOR 40.00 0.00 X 131602 0 0 BRENT YOHE DIRECTOR - GREENS CHAIR 2.00 0.00 X 0 0 0 RICHARD KNIFFIN DIRECTOR - PRESIDENT EMERITUS 2.00 0.00 X 0 0 0 KEVIN PROBEL DIRECTOR - GOLF CHAIR 2.00 0.00 X 0 0 0 DOUGLAS DUNCAN DIRECTOR - GRIEVANCE CHAIR 2.00 0.00 X 0 0 0 MACKENZIE PERRY DIRECTOR - TENNIS CHAIR 2.00 0.00 X 0 0 0 DAVID LAYMAN DIRECTOR - FINANCE CHAIR 2.00 0.00 X 0 0 0 SCOTT EVELYN FORMER PRESIDENT 2.00 0.00 X 0 0 0 GREG LEWIS TREASURER - HOUSE CHAIR 2.00 0.00 X 0 0 0 MARK T HANLON VICE PRESIDENT GREENS CHAIR 2.00 0.00 X 0 0 0 WILLIAM DOLBOW SECRETARY -- MEMBERSHIP CHAIR 2.00 0.00 X 0 0 0 PERRY DIAMOND PRESIDENT 2.00 0.00 X 0 0 0 421326 0 0 3 false true false GOLF CART RENTAL 713910 442666 442666 GOLF FEES 713910 532250 437049 95201 CAPITAL RESERVE FUND 713910 395454 395454 LOCKER RENTAL 713910 21905 21905 TENNIS FEES 713910 15430 10650 4780 4422750 4422750 5830455 22089 22089 1073389 1501855 -428466 -428466 MISCELLANEOUS INCOME 713910 8764 8764 ACCRUED GAIN ON INVEST 713910 19029 19029 27793 5451871 5310772 141099 0 X 1680923 132713 140994 289312 489649 198849 GOLF COURSE AND GROUNDS 1426880 1426880 GOLF RELATED EXPENSES 224998 224998 CLUBHOUSE EXPENSES 271749 271749 ADMINISTRATION EXPENSES 292449 292449 629126 5777642 0 0 0 3685212 1537438 248810 3942752 1414004 1459847 11563 5709 41628 169266 73053 47144 10091980 4905494 4722054 5186486 442574 26807 10638898 12375449 158007 169155 4569580 4396329 2553674 3086882 7281261 7652366 X 5618432 7309664 44461 44461 -2305256 -2631042 3357637 4723083 10638898 12375449 X -325771 1691217 X false false false 2078573 323618 1754955 939737 322016 617721 681176 436859 244317 6392494 3823001 2569493 5186486 DEPOSITS 7778 MORGAN STANLEY UNREALIZED GAIN 19029 26807 SALES TAX PAYABLE 71712 PAYABLE TO CLUB PROS 2734 ACCRUED REAL ESTATE TAX 92577 ACCRUED LIABILITIES 46934 MEMBER DEFERRED DUES 2431669 CHRISTMAS FUND DONATIONS 3856 GRATUITIES PAYABLE 80 CREDIT BOOKS 14284 PAYCHECK PROTECTION LOAN 423036 3086882 X X false false false MICHELLE DEROCHE GENERAL MANAGER 152068 152068 Management duties delegation Part VI line 3 THE ORGANIZATION USES AN EMPLOYEE LEASING COMPANY RESPONSIBLE FOR PAYING THE EMPLOYEES AND FILING REQUIRED PAYROLL TAX RETURNS. Members or stockholder classes and rights Part VI line 6 MAYACOO LAKES II CLUB INC IS A PRIVATE MEMBER OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. Member election for additional members Part VI line 7a MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY Governing body decisions Part VI line 7b CHANGES TO THE BY-LAWS AND CAPITAL EXPENDITURE BUDGETS OF MORE THAN $100,000 REQUIRE MEMBERSHIP APPROVAL BY AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE MEMBERS. Form 990 governing body review Part VI line 11 THE ORGANIZATION DOES NOT BELIEVE THAT IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BODY TO REVIEW THE FORM 990 BEFORE FILING. THUS THE GOVERNING BOARD HAS DELEGATED THE REVIEW OF FORM 990 AND ITS RELATED SCHEDULES TO THE PRESIDENT, THE GENERAL MANAGER, THE FINANCE COMMITTEE AND A VOLUNTARY BOARD ADVISOR. THESE INDIVIDUALS, ALONG WITH THE ORGANIZATIONS OUTSIDE CPA PREPARER, REVIEW THE FORM 990 AND RELATED SCHEDULES IN ITS ENTIRETY BEFORE THE FORM IS FILED WITH THE IRS. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION IS REVIEWING POLICIES AND WILL CONSIDER THE ADOPTION OF A POLICY. CEO executive director top management comp Part VI line 15a THE ORGANIZATIONS OFFICERS ARE NOT COMPENSATED. THE PROCESS OF DETERMINING COMPENSATION FOR MANAGEMENT AND KEY EMPLOYEES INVOLVES BOARD APPROVAL, COMPARABILITY DATA AND WRITTEN DOCUMENTATION OF THE DECISION. Other officer or key employee compensation Part VI line 15b DELIBERATION BY BOARD, GENERAL MANAGER AND 3 DEPARTMENT HEADS. COMPARABILITY DATA IS REVIEWED. Governing documents etc available to public Part VI line 19 THE CLUB WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO MEMBERS AND THE GENERAL PUBLIC UPON REQUEST. Explanation of other changes in net assets or fund balances Part XI line 9 EQUITY MEMBER CONTRIBUTIONS TO EQUITY - $1,691,232ROUNDING ($15) List of other expenses Part IX line 24e TENNIS RELATED EXPENSES - $50,781SWIMMING POOL EXPENSES - $21,112LOCKER ROOM EXPENSES - $30,383REAL ESTATE TAXES - $127,133LOAN EXPENSE - $13,102PPP LOAN REPAYMENT PREVIOUSLY REPORTED AS INCOME - $386,615