2025-04-15T17:05:40-05:00 2024-04-30 994625061 CRI ADVISORS LLC 33 SW FLAGLER AVENUE STUART FL 34994 990 2023-05-01 591209498 THE LITTLE CLUB INC LITT 5612781010 100 LITTLE CLUB RD DELRAY BEACH FL 334837515 AINAR AIJALA TREASURER 5612781010 2025-04-04 1 0 JOSEPH RISSE CPA P00708318 7722832356 2025-04-04 2023 2025-03-06 01:10:19Z ROBERT LEHNER 100 LITTLE CLUB RD DELRAY BEACH FL 334837515 6596008 0 X N/A X 1968 FL TO BIND MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 102 12 436009 38292 0 0 3252807 3606053 10244 -47945 1744635 1984691 5007686 5542799 0 0 0 0 3294521 3837194 0 0 0 2209080 2826377 5503601 6663571 -495915 -1120772 17606222 18415901 9266394 10172238 8339828 8243663 THE LITTLE CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB PROVIDES FOOD, BEVERAGE, GOLF FACILITIES AND SERVICES TO APPROXIMATELY 500 MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 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 31 0 1 102 1 1 1 0 0 0 1 1 0 537105 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X ROBERT LEHNER 5612781010 100 LITTLE CLUB RD DELRAY BEACH FL 334837515 AINAR AIJALA TREASURER 2.00 X X 0 0 0 BARBARA BACKER PRESIDENT 2.00 X X 0 0 0 BARBARA COUCH GOVERNOR 1.00 X 0 0 0 CHAD WHITE VICE PRESIDENT 2.00 X X 0 0 0 COURTNEY PARMENTER GOVERNOR 1.00 X 0 0 0 DR BRUCE HINDIN GOVERNOR 1.00 X 0 0 0 LINDA BAKER DELANEY GOVERNOR 1.00 X 0 0 0 RONALD GOTTFRED GOVERNOR 1.00 X 0 0 0 SUSAN FUGELSANG GOVERNOR 1.00 X 0 0 0 SUSAN MULLIN GOVERNOR 1.00 X 0 0 0 THOMAS MILLHISER SECRETARY 1.00 X X 0 0 0 W BRADFORD WHEATLEY GOVERNOR 1.00 X 0 0 0 ROBERT F LEHNER GENERAL MANAGER 50.00 X 210193 0 6306 QUINN ALEXANDER EXECUTIVE CHEF 40.00 X 123910 0 10780 STACEY GREENFIELD CONTROLLER 40.00 X 108517 0 6043 442620 0 23129 3 0 1 0 MOUW ASSOCIATES INC 601 N CONGRESS AVE 109 DELRAY BEACH FL 33445 GENERAL CONTRACTOR 869137 SOUTHERN PIPELINE INC 10594 TAMIS TRAIL LAKE WORTH FL 33449 UTILITIES CONTRACTOR 130000 2 MEMBERSHIP DUES 713910 3346255 3346255 GOLF OPERATIONS 713910 154615 129392 25223 GOLF RENTALS 532000 105183 86331 18852 3606053 47907 47907 129341 7500 131479 101214 -2138 -93714 -95852 -2138 -93714 2797657 820516 1977141 1630976 346165 OTHER INCOME 713910 7550 7550 7550 5542799 5200504 436009 -93714 487523 2785606 32265 531800 161696 1208767 156108 849591 190115 MEMBER BENEFITS AND PRO 152960 OTHER EXPENSES 73443 OPERATING LEASE EXPENSE 32707 INCOME TAXES 990 6663571 3777120 3480624 421392 1646682 518386 681320 116681 147948 85930 69682 15879181 3586803 12460927 12292378 128227 49444 97559 47823 17606222 18415901 662195 643783 2950195 3351815 4995445 4743317 658559 1433323 9266394 10172238 X 8339828 8243663 8339828 8243663 17606222 18415901 X -1120772 2632 1021975 X X 0 1 X 1 0 1313223 1313223 13037981 2817038 10220943 1510174 769765 740409 17803 17803 12292378 DEFERRED INITIATION FEES 1385500 LEASE LIABILITIES 47823 1433323 X 6458671 2632 820516 823148 5635523 990 -93714 -92724 5542799 7576811 914230 914230 6662581 990 990 6663571 PART X, LINE 2: THE CLUB UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF APRIL 30, 2024, THE CLUB HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 820,516. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -93,714. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 820,516. LOSS ON DISPOSAL OF ASSETS 93,714. X X 0 0 0 ROBERT F LEHNER GENERAL MANAGER 160193 0 50000 0 0 0 6306 0 0 0 216499 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBER CATEGORIES HAVE VOTING PRIVILEGES: PROPRIETARY, GENERAL, INTERMEDIATE, SOCIAL, AND ASSOCIATE MEMBERS CAN PARTICIPATE IN THE ELECTION OF OFFICERS AND DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE ACQUISITION OF DEBT IN EXCESS OF $500,000; ASSESSMENTS IN EXCESS OF $1,000 PER MEMBER IN ANY FISCAL YEAR; AND THE SALE, LEASE OR DISPOSAL OF ANY ASSETS OR OTHER MAJOR ACTION WHICH WOULD CHANGE THE BASIC CHARACTER OR OPERATIONS OF THE CLUB REQUIRES A MAJORITY OF THE PROPRIETARY AND GENERAL MEMBERS. ANY AMENDMENTS TO THE CHARTER OF THE CLUB REQUIRES A MAJORITY VOTE OF THE PROPRIETARY AND GENERAL MEMBERS. 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 HAS DELEGATED THE REVIEW OF THE 990 AND RELATED SCHEDULES TO THE TREASURER. THE TREASURER REVIEWS FORM 990, ALONG WITH THE ORGANIZATION'S OUTSIDE CPA PREPARERS PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT ALL BOARD MEETINGS AND DISSOLVED APPROPRIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER REVIEWS COMPENSATION WITH THE TREASURER. THE TREASURER THEN DISCUSSES THE COMPENSATION WITH THE FINANCE COMMITTEE. THE FINANCE COMMITTEE RECOMMENDS COMPENSATION FOR DEPARTMENT HEADS BASED ON GOALS AND PERFORMANCE REVIEW, THEN IT MUST BE APPROVED BY THE BOARD OF GOVERNORS. 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 THE CLUB'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: INITIAL CONTRIBUTIONS 561,000. SPECIAL ASSESSMENT 19,000. CAPITAL FUND ASSESSMENT 446,975. NET MEMBERSHIP CERTIFICATES REDEEMED AND DONATED -5,000. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE'S RESPONSIBILITIES AND PROCESSES FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT AUDITOR HAVE NOT CHANGED FROM THE PREVIOUS YEAR.