2025-06-30T15:24:34-05:00 2024-09-30 BDO USA 600 NORTH PEARL ST SUITE 1700 DALLAS TX 75201 990 2023-10-01 751291969 ROYAL OAKS COUNTRY CLUB INC % JIM BREGARD ROYA 2146916091 7915 GREENVILLE AVENUE DALLAS TX 75231 J Todd Harbour COO 2146916091 2025-02-17 true true Laurie B Elmore CPA P00228866 2149697007 2023 2025-03-06 01:10:19Z J Todd Habour 7915 GREENVILLE AVENUE DALLAS TX 75231 25916080 false X WWW.ROCCDALLAS.COM X 1969 TX PROVIDE MEMBERS AN ENTERTAINMENT FACILITY 9 9 203 67 1136911 286404 14524842 15121900 5658936 6108287 327675 284398 2755747 2739458 23267200 24254043 0 0 0 0 10363990 11438502 0 0 0 11481642 12914686 21845632 24353188 1421568 -99145 38427798 37255012 29308149 28785752 9119649 8469260 PROVIDE MEMBERS AN ENTERTAINMENT FACILITY false false 23392713 INSTRUCTIONAL SUPPORT AND AUXILIARY SERVICES PROVIDED TO MEMBERS. 23392713 false false false false false false false false false true false false false true false false true false false false false false false false false false false false true false false false false false false false false false false false true false false false 0 0 203 true true true false false false false true false false false false false false false 400000 false X 9 9 false false false false true true true true false false false true false false true true false false X JIM BREGARD 2146916091 7915 GREENVILLE AVE DALLAS TX 75231 X Jarrett Chirico Director of Raquets 40.0 0.0 X 567098 0 0 J Todd Harbour General Manager & COO 40.0 0.0 X X 449493 0 0 Kristofer Davis Director of Agronomy 40.0 0.0 X 354707 0 0 Dean Larsson Head Golf Professional 40.0 0.0 X 314826 0 0 James Bregard Controller & Treasurer 40.0 0.0 X 257933 0 0 Chris Molina Tennis Professional 40.0 0.0 X 201906 0 0 Anna Anderson Tennis Professional 40.0 0.0 X 199550 0 0 Rafael Fernandez Executive Chef 40.0 0.0 X 192750 0 0 Bruce Adamson Asst General Manager 40.0 0.0 X 185048 0 0 Nikole Berry Membership Director 40.0 0.0 X 159931 0 0 Felipe Soares Tennis Professional 40.0 0.0 X 146616 0 0 Avelardo Hernandez Golf Professional 40.0 0.0 X 144116 0 0 David Cheetman President 1.0 0.0 X X 11682 0 0 Mark Schultz Vice President 1.0 0.0 X X 0 0 0 Mike Wallace Vice President 1.0 0.0 X X 0 0 0 Trey Allen Director 1.0 0.0 X 0 0 0 Eric Olivo Director 1.0 0.0 X 0 0 0 Mike Mason Director 1.0 0.0 X 0 0 0 Kris Cox Director 1.0 0.0 X 0 0 0 Mattia Flabiano Director 1.0 0.0 X 0 0 0 Patrick Rearon Director 1.0 0.0 X 0 0 0 Ray LaDriere Secretary 1.0 0.0 X X 0 0 0 3185656 0 0 16 false true false Randy Smith Golf Instruction LLC GOLF PROFESSIONAL 189825 Teamwork FR LLC TEMP LABOR 374264 2 15121900 15121900 GOLF, FOOD, BEVERAGE 713910 6108287 6108287 6108287 282048 282048 0 0 0 0 0 2350 2350 0 0 0 0 0 0 4365216 1662037 2703179 1848316 854863 OTHER INCOME 900001 36279 36279 36279 24254043 7995232 1136911 0 0 0 0 737656 737656 0 9352737 9352737 0 528600 528600 819509 819509 0 0 48553 48553 0 0 0 0 0 0 0 0 0 42746 42746 0 0 25096 25096 0 2840154 2272123 568031 1434600 1434600 PROFESSIONAL FEES 123630 123630 BAD DEBT EXPENSE 296 296 WORKER'S COMPENSATION 18129 18129 TAXES - PROPERTY 207094 207094 8174388 8059634 114754 24353188 23455474 897714 7083810 4454227 0 0 0 0 3051573 3497166 0 0 0 0 3661378 4328019 567167 556544 247776 216025 73770229 51154263 23078780 22615966 0 0 0 0 0 0 0 0 737314 1587065 38427798 37255012 1967051 1507831 0 0 1438863 1499965 0 0 0 0 0 0 0 0 2136573 985358 23765662 24792598 29308149 28785752 X 9119649 8469260 0 0 9119649 8469260 38427798 37255012 X -99145 -551244 X false true X true false 5732027 5732027 32437625 21302127 11135498 35600577 29852136 5748441 22615966 0 INTEREST RATE SWAP LIABILITY 0 DEF AND CUR INITIATION FEES 24387827 OPERATING LEASE LIABILITIES 162272 FINANCING LEASE LIABILITIES 242499 24792598 FIN 48 THE CLUB QUALIFIES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAXATION UNDER PRESENT FEDERAL INCOME TAX LAWS ON EXEMPT ACTIVITIES. HOWEVER, THE CLUB'S UNRELATED BUSINESS INCOME AND INTEREST INCOME IS SUBJECT TO FEDERAL INCOME TAXES. THE CLUB HAS ELECTED TO DEFER THE ADOPTION OF FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X false true false J Todd Harbour General Manager & COO 384850 61583 3060 11500 460993 Bruce Adamson Asst General Manager 175048 10000 5251 190299 Dean Larsson Head Golf Professional 271838 26750 16238 8642 323468 James Bregard Controller & Treasurer 234933 23000 7048 264981 Chris Molina Tennis Professional 46154 1500 154252 6012 207918 Kristofer Davis Director of Agronomy 320807 33000 900 354707 Rafael Fernandez Executive Chef 153750 7000 32000 4613 197363 Nikole Berry Membership Director 139331 20000 600 4180 164111 Jarrett Chirico Director of Raquets 194818 17500 354780 11500 578598 Anna Anderson Tennis Professional 15000 184550 5987 205537 compensation the compensation of the general manager is set by the president of the board. the compensation of the other employees is set by the general manager. Compensation is reviewed by doing annual comparison surveys with other clubs/organizations and also compared to a national average as provided by the Club managers association of america. Compensation of the general manager/COO is discussed only among the executive committee of the board. the general manager of the club does annual performance reviews for department heads with the input from the chairs of appropriate committees. return review The return is prepared by bdo usa based on the audited financial statements. the controller provides additional information used in the preparation of the return such as officer compensation and benefits. once the return is ready for review, it is provided to the board members (as well as the general manager and controller) for their review. Once the members of the board have had time to review and ask questions as applicable, the return will be electronically submitted per the IRS regulations. Business Relationships Certain board members in their professional roles could provide services to other board members. There is no impact on the board members or the club. Part XI, Line 9 Other Changes in Net Assets Fund Balances Provision for Losses on Uncollectible Accounts: 296 Federal income Taxes: -255,253 Right of Use Asset Amortization: -296,287 Total: -551,243 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TAXES - MIXED BEVERAGE TOTAL EXPENSES:98109 PROGRAM SERVICES:98109 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:COMMISSIONS TOTAL EXPENSES:1895887 PROGRAM SERVICES:1895887 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MANAGEMENT FEES TOTAL EXPENSES:156077 PROGRAM SERVICES:156077 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:ADVERTISING TOTAL EXPENSES:391123 PROGRAM SERVICES:391123 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UTILITIES TOTAL EXPENSES:462652 PROGRAM SERVICES:370122 MANAGEMENT AND GENERAL:92530 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:2144028 PROGRAM SERVICES:2144028 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS & MAINTENANCE TOTAL EXPENSES:1106854 PROGRAM SERVICES:1106854 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LAUNDRY TOTAL EXPENSES:5815 PROGRAM SERVICES:5815 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:UNIFORMS TOTAL EXPENSES:88689 PROGRAM SERVICES:88689 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:DUES & SUBSCRIPTIONS TOTAL EXPENSES:121727 PROGRAM SERVICES:121727 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:LICENSES & PERMITS TOTAL EXPENSES:12811 PROGRAM SERVICES:12811 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:BANK SERVICE CHARGES TOTAL EXPENSES:32694 PROGRAM SERVICES:32694 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MEMBER RELATIONS TOTAL EXPENSES:338745 PROGRAM SERVICES:338745 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:OTHER EXPENSES TOTAL EXPENSES:120214 PROGRAM SERVICES:120214 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:SUPPLIES TOTAL EXPENSES:903582 PROGRAM SERVICES:903582 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TELEPHONE TOTAL EXPENSES:44448 PROGRAM SERVICES:22224 MANAGEMENT AND GENERAL:22224 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:POSTAGE & SHIPPING TOTAL EXPENSES:17211 PROGRAM SERVICES:17211 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT RENTAL & MAINTENANCE TOTAL EXPENSES:204142 PROGRAM SERVICES:204142 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:PRINTING & PUBLICATIONS TOTAL EXPENSES:22196 PROGRAM SERVICES:22196 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:AMORTIZATION TOTAL EXPENSES:7384 PROGRAM SERVICES:7384 ROYAL OAKS DEVELOPMENT CO INC 7915 GREENVILLE AVEENUE DALLAS TX 752313204 751291968 INACTIVE TX Corporation false false false false false false false false false false false false false false false false false false