2025-08-14T10:22:59-05:00 2024-09-30 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2023-10-01 591425712 IMPERIAL GOLF CLUB INC IMPE 2395978165 1808 IMPERIAL GOLF COURSE BLVD NAPLES FL 34110 ED BJORNCRANTZ TREASURER 2395978165 2025-08-12 1 0 CHRISTOPHER CECIL P01877773 5616971785 2025-08-12 2023 2025-03-06 01:10:19Z STEVE MICHAELS 1808 IMPERIAL GOLF COURSE BLVD NAPLES FL 34110 12073742 0 X WWW.IMPERIALGOLFCLUB.ORG X 1973 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 159 59 471406 146460 0 0 8624081 9719031 -120859 206801 1682459 1285816 10185681 11211648 0 0 0 0 6405520 6891621 0 0 0 5392246 5883415 11797766 12775036 -1612085 -1563388 31270433 35786073 10855187 12359771 20415246 23426302 IMPERIAL GOLF CLUB, INC. IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 IMPERIAL GOLF CLUB, INC. IS A PRIVATE GOLF CLUB. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 9/30/24 WAS APPROXIMATELY 50,221 OF WHICH APPROXIMATEL 1,480 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR ENDED 9/30/24 WAS $1,962,674 OF WHICH $207,118 WAS NON-MEMBER RELATED. 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 28 0 1 159 1 1 1 0 0 0 1 1 0 251537 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X THOMAS G SMITH CHIEF BUSINESS OFFICER 2395978165 1808 IMPERIAL GOLF COURSE BLVD NAPLES FL 34110 DALE MAYER PRESIDENT (THROUGH 3/24) 1.00 X X 0 0 0 JP PERKINS SECRETARY (THROUGH 3/24)/VICE PRESIDENT 1.00 X X 0 0 0 PAULIE MCCOWAN VICE PRESIDENT (THROUGH 3/24) 1.00 X X 0 0 0 STEVE MICHAELS TREASUER (THROUGH 3/24)/PRESIDENT (AS OF 3/24) 1.00 X X 0 0 0 ED BJORNCRANTZ TREASURER (AS OF 3/24) 1.00 X X 0 0 0 LINDA MCINTYRE DIRECTOR (THROUGH 3/24)/SECRETARY (AS OF 3/24) 1.00 X X 0 0 0 MARK DARGENE DIRECTOR 1.00 X 0 0 0 JOHN BILLINGSLEY DIRECTOR 1.00 X 0 0 0 DENNIS DEEB DIRECTOR 1.00 X 0 0 0 MARC BRANDT DIRECTOR (THROUGH 3/24) 1.00 X 0 0 0 BETH SIMMONS DIRECTOR (AS OF 3/24) 1.00 X 0 0 0 JOHN MCCAFFREY DIRECTOR (AS OF 3/24) 1.00 X 0 0 0 JOHN LEE GENERAL MANAGER 40.00 X 296144 0 30537 THOMAS SMITH CHIEF BUSINESS OFFICER 40.00 X 241395 0 22875 MICHAEL HENDRICKS GOLF COURSE SUPERINTENDENT 40.00 X 308702 0 30365 JOSEPH ALLINDER HEAD GOLF PROFESSIONAL 40.00 X 160693 0 18285 JEFFREY JOHNSON CLUB MAINTENANCE MANAGER 40.00 X 106448 0 9557 LYNSEY ADDISON F&B DIRECTOR 40.00 X 124858 0 17113 DANIELLE KNIOLA EXECUTIVE CHEF 40.00 X 185028 0 14675 1423268 0 143407 7 0 1 0 0 MEMBERSHIP DUES & ASSESSMENTS 713910 7632151 7632151 CART RENTALS & GREEN FEES 713910 2048114 2003695 44419 FOOD AND BEVERAGE MINIMUM 713910 38766 38766 9719031 290489 290489 58055 58055 0 83688 -83688 -83688 -83688 1962674 720351 1242323 1111223 131100 MISCELLANEOUS 713910 43131 37733 5398 FINANCE CHARGE 713910 362 362 43493 11211648 10823930 471406 -83688 5618784 815239 457598 1939521 350895 GOLF COURSE MAINTENANCE 1500762 GENERAL & ADMINISTRATIV 519186 CLUBHOUSE 482330 FOOD AND BEVERAGE 355820 734901 12775036 1000 1000 7065887 9390365 2254764 3462279 67399 76033 257410 244534 36365975 14460988 19536068 21904987 1551938 406762 535967 300113 31270433 35786073 1309990 1192389 7396858 7774693 2148339 3392689 10855187 12359771 X 20215246 23426302 200000 0 20415246 23426302 31270433 35786073 X -1563388 4574444 X X 0 1 X 1 0 9552846 9552846 17462882 9424907 8037975 4277223 2308464 1968759 5073024 2727617 2345407 21904987 LONG-TERM DEBT 3101195 OPEARTING LEASE LIABILITY 291494 3392689 X 11931999 720351 720351 11211648 0 11211648 13495387 720351 720351 12775036 0 12775036 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENT TO COMPLY WITH THE PROVISION OF THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARD CODIFICATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 720,351. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 720,351. X X X X X 0 0 0 MICHAEL HENDRICKS GOLF COURSE SUPERINTENDENT 258232 0 50470 0 0 0 12498 0 17867 0 339067 0 0 0 JOHN LEE GENERAL MANAGER 212304 0 83840 0 0 0 12057 0 18480 0 326681 0 0 0 THOMAS SMITH CHIEF BUSINESS OFFICER 198185 0 43210 0 0 0 9917 0 12958 0 264270 0 0 0 DANIELLE KNIOLA EXECUTIVE CHEF 154821 0 30207 0 0 0 3706 0 10969 0 199703 0 0 0 JOSEPH ALLINDER HEAD GOLF PROFESSIONAL 133687 0 27006 0 0 0 6517 0 11768 0 178978 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 MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: ACTIVE FULL AND SINGLE GOLF MEMBERS. THEY HAVE THE RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING MEMBERSHIP CATEGORY HAVE THE VOTING PRIVILEGES: ACTIVE FULL AND SINGLE GOLF MEMBERS. IF THE BOARD BELIEVES IT NECESSARY TO LEVY ASSESSMENTS FOR THE PURPOSE OF IMPROVING, OPERATING AND MAINTAINING THE CLUB, IT SHALL BE AUTHORIZED TO LEVY SUCH ASSESSMENTS FROM TIME TO TIME NOT TO EXCEED IN THE AGGREGATE ONE-FIFTH OF THE THEN AGGREGATE DUES FOR VOTING MEMBERS PER MEMBER FOR ANY ONE FISCAL YEAR. ASSESSMENTS IN EXCESS OF THIS AMOUNT MUST RECEIVE APPROVAL BY TWO-THIRDS OF THE VOTING MEMBERS PRESENT IN PERSON OR BY PROXY, AT AN ANNUAL MEETING OR A SPECIAL MEETING CALLED FOR THE PURPOSE OF CONSIDERING SUCH A RECOMMENDATION BY THE BOARD. 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 TREASURER WITH THE OUTSIDE CPA PREPARER PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF THE COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE MANAGEMENT COMMITTEE REVIEWS COMPENSATION EACH YEAR. THE RSM TRENDS AS WELL AS THE BEEKMAN REPORT ARE REVIEWED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ON THE ORGANIZATION'S WEBSITE OR UPON REQUEST. THE ORGANIZATION PROVIDES COPIES OF ITS CONFLICT OF INTEREST POLICY UPON REQUEST. FORM 990, PART XI, LINE 9: ISSUANCE OF EQUITY MEMEBERSHIPS 1,339,501. REDEMPTION OF EQUITY MEMBERSHIPS -107,327. NONEQUITY JOINING FEES 1,856,500. CAPITAL FEES 1,485,770. FORM 990, PART XII, LINE 2C: NO CHANGE FROM THE PRIOR YEAR.