2025-03-17T12:18:07-05:00 2024-04-30 221478099 COHNREZNICK LLP 2401 NW BOCA RATON BLVD BOCA RATON FL 334316632 990 2023-05-01 591482400 THE ST ANDREWS CLUB INC STAN 5612725050 4475 N OCEAN BLVD DELRAY BEACH FL 33483 SOPHIE AYRES TREASURER 5612725050 2025-03-15 1 1 LORI ROTHE YOKOBOSKY CPA P01273422 5613671040 2025-03-14 2023 2025-03-06 01:10:19Z JOHN JENSEN 4475 N OCEAN BLVD DELRAY BEACH FL 33483 5808148 0 X WWW.STANDREWSCLUB.ORG X 1972 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 149 12 354961 145404 0 0 3347625 3824435 -160319 126379 1037264 1027527 4224570 4978341 0 5000 0 0 2775018 3136383 0 0 0 2567641 2907700 5342659 6049083 -1118089 -1070742 19993093 19852822 6988332 5630405 13004761 14222417 THE ST.ANDREWS CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 GOLF COURSE AND GOLF CART RENTALS: CURRENT YEAR INFORMATION-GOLF ROUNDS FOR THE YEAR ENDED 4/30/24 WERE 5883 OF WHICH 5490 WERE MEMBER RELATED RESTAURANT AND BAR: CURRENT YEAR INFORMATION-TOTAL FOOD AND BEVERAGE SALES FOR YEAR ENDED 4/30/24 WAS $1,683,716 OF WHICH WAS $1,546,894 WAS MEMBER RELATED 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 53 0 1 149 1 1 1 0 0 0 0 0 0 8902 160074 0 0 0 X 12 12 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 0 1 0 0 0 X X JOANNE DILLARD 5612665713 4600 N OCEAN BLVD 202 BOYNTON BEACH FL 33435 MICHAEL WATTS PRESIDENT THRU 3/20/24 10.00 X X 0 0 0 GARY TAPELLA DIRECTOR 1.00 X 0 0 0 BRIAN CONNOLLY VICE PRESIDENT EFFECTIVE 3/21/24 2.00 X X 0 0 0 ANNE FONTAINE DIRECTOR 1.00 X 0 0 0 MARIO BOIARDI DIRECTOR 1.00 X 0 0 0 EDWARD HAMBERGER DIRECTOR 1.00 X 0 0 0 JOHN JENSEN PRESIDENT EFFECTIVE 3/21/24 5.00 X X 0 0 0 SOPHIE AYRES TREASURER 10.00 X X 0 0 0 JOHN WILLIAMS DIRECTOR 1.00 X 0 0 0 ROBERT SPEER DIRECTOR 1.00 X 0 0 0 CAROL LYNN SMITH DIRECTOR 1.00 X 0 0 0 VICTOR ORSINGER SECREATARY 2.00 X X 0 0 0 JAMES SCHELTER DIRECTOR 1.00 X 0 0 0 PETER RUSSEL VICE PRESIDENT THRU 3/20/24 2.00 X X 0 0 0 ROBERT GRASSI GENERAL MANAGER/ ASSISTANT SECRETARY 50.00 X 208514 0 31727 JOANNE DILLARD CONTROLLER 45.00 X 146817 0 12926 RICHARD HEIMBUCH CHEF 50.00 X 167392 0 13659 CONNOR GILMORE TENNIS PROFESSIONAL 40.00 X 116255 0 3066 JASON FORRESTALL F&B MANAGER 40.00 X 105570 0 8977 ROBIN SABOW PROPERTY MANAGER 38.00 2.00 X 110966 0 295 AMY CARVER GOLF PRO 50.00 X 250364 0 11447 GLEN TERRANOVA GROUNDS SUPERINTENDENT 40.00 X 102307 0 10961 1208185 0 93058 8 0 1 0 0 MEMBERSHIP DUES 713910 3481740 3481740 GROUNDS MAINTENANCE FEES 713910 153780 153780 GUEST FEES 713910 95081 95081 GREENS AND CART RENTAL 713910 81395 72493 8902 FITNESS 713910 12439 12439 3824435 194887 194887 88650 88650 0 2110 70618 -68508 -68508 -68508 1683716 670539 1013177 876355 136822 PATIO CARE/LANDSCAPING 900099 14350 14350 14350 4978341 4691888 354961 -68508 5000 565050 2330434 10729 230170 129980 150416 740575 185075 GROUNDS 522457 CLUBHOUSE 445719 FOOD AND BEVERAGE 228205 145 505128 6049083 942090 521635 418679 419418 65764 57604 54392 18303 21035872 4958412 12148549 16077460 244427 215816 127288 6119192 2415298 19993093 19852822 564175 669727 111645 131968 6312512 4828710 6988332 5630405 X 13004761 14222417 13004761 14222417 19993093 19852822 X -1070742 2288398 X 0 1 X 1 0 928118 928118 13973278 2392289 11580989 3194703 1210517 1984186 2939773 1355606 1584167 16077460 DESIGNATED FUNDS 2415298 2415298 FINANCE LEASE 40167 OPERATING LEASE 26868 MATURITIES OF DEBT 372178 LT LEASE LIABILITY FOR FINANCE LEASES 91571 LT LEASE LIABILITY FOR OPERATING LEASES 195802 REFUNDABLE ASSOCIATE MEMBERSHIP CERT. 12900 DEBT, LESS CURRENT MATURITIES AND UNAMORTIZED LOAN COSTS 4089224 4828710 X 5723180 744839 744839 4978341 0 4978341 6793922 744839 744839 6049083 0 6049083 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS EXEMPTED THE CLUB FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE TAX REFORM ACT OF 1969 IMPOSED A CORPORATE INCOME TAX ON THE "UNRELATED BUSINESS TAXABLE INCOME" OF AN OTHERWISE TAX-EXEMPT CLUB. THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION ("ASC"). THERE WAS NO INCOME TAX EXPENSE FOR THE YEARS ENDED APRIL 30, 2024 AND 2023, RESPECTIVELY. THE CLUB CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. CURRENTLY, THE TAX YEARS SUBSEQUENT TO 2020 ARE OPEN AND SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 670,539. PATIO CARE -14,350. RENT EXPENSE 88,650. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 670,539. PATIO CARE -14,350. RENT EXPENSE 88,650. X 0 0 X X X X X 0 0 0 AMY CARVER GOLF PRO 89678 0 0 0 160686 0 2265 0 9182 0 261811 0 0 0 ROBERT GRASSI GENERAL MANAGER/ ASSISTANT SECRETARY 184954 0 19000 0 4560 0 3275 0 28452 0 240241 0 0 0 RICHARD HEIMBUCH CHEF 153845 0 11700 0 1847 0 4708 0 8951 0 181051 0 0 0 JOANNE DILLARD CONTROLLER 129808 0 15385 0 1624 0 3949 0 8977 0 159743 0 0 0 PART II COLUMN B(III) THE ST. ANDREWS CLUB PERMITS THE GOLF PRO TO SELL GOLF PRO OWNED MERCHANDISE AND CHARGE THE MEMBERS ACCOUNT ACCORDINGLY. THE CLUB THAN REIMBURSES THE GOLF PRO FOR THOSE MERCHANDISE SALES OWNED BY THE GOLF PRO. FORM 990, PART VI, SECTION A, LINE 1A HOMEOWNER MEMBERS CAN VOTE TO ELECT HOMEOWNER AND ASSOCIATE OFFICERS OR DIRECTORS. ASSOCIATE MEMBERS CAN ONLY VOTE TO ELECT ASSOCIATE MEMBER OFFICERS AND DIRECTORS. ONLY HOMEONWER MEMBERS CAN VOTE TO CHANGE THE BY LAWS. FORM 990, PART VI, SECTION A, LINE 4 BYLAW CHANGE: THE BOARD MAY APPROVE ANY SINGLE CAPITAL IMPROVEMENT UP TO $1,000,000, AND THE BOARD MAY INCUR INDEBTEDNESS UP TO $500,000. FORM 990, PART VI, SECTION A, LINE 6 HOMEOWNER MEMBERS CAN VOTE TO ELECT HOMEOWNER AND ASSOCIATE OFFICERS OR DIRECTORS. ASSOCIATE MEMBERS CAN ONLY VOTE TO ELECT ASSOCIATE MEMBER OFFICERS AND DIRECTORS. ONLY HOMEONWER MEMBERS CAN VOTE TO CHANGE THE BY LAWS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES TO ELECT OFFICERS: HOMEOWNER MEMBERS, AND ASSOCIATE MEMBERS. ASSOCIATE MEMBERS MAY ONLY PARTICIPATE IN THE ELECTIONS OF ASSOCIATE MEMBERS WHEREAS HOMEOWNER MEMBERS CAN ELECT HOMEOWNER MEMBERS AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL: ANY SINGLE CAPITAL IMPROVEMENT IN EXCESS OF $1,000,000, AND ANY INDEBTEDNESS IN EXCESS OF $500,000 MUST BE APPROVED BY 2/3 OF THE HOMEOWNER MEMBERS. ALSO, 2/3 HOMEOWNER MEMBER APPROVAL IS NEEDED TO MORTGAGE, ENCUMBER, SELL, OR CONVEY REAL PROPERTY OF THE CLUB. HOMEOWNERS, ASSOCIATES, AND SOCIAL MEMBERS HAVE VOTING PRIVILEGES AS A SEPARATE CLASS ON ASSESSMENTS TO THEM FOR CAPITAL IMPROVEMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE CONTROLLER. THE CONTROLLER REVIEWS FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C MINUTES ARE TAKEN AT EACH BOARD MEETING FORM 990, PART VI, SECTION C, LINE 18 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 CLUB BYLAWS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE CLUB'S WEBSITE. FORM 990, PART XI, LINE 9: OTHER CHANGE IN NET ASSETS 2,288,398.