2026-03-15T06:23:04-05:00 2025-04-30 333709623 COHNREZNICK ADVISORY LLC 2401 NW BOCA RATON BLVD BOCA RATON FL 334316632 990 2024-05-01 591482400 THE ST ANDREWS CLUB INC STAN 5612725050 4475 N OCEAN BLVD DELRAY BEACH FL 33483 PATRICK ASHLEY TREASURER 5612725050 2026-03-14 1 1 ZACHARY SEGAL P01511850 5613671040 2026-03-12 2024 2025-03-06 01:10:19Z JOHN JENSEN 4475 N OCEAN BLVD DELRAY BEACH FL 33483 6092168 0 X WWW.STANDREWSCLUB.ORG X 1972 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 141 25 374705 106883 0 0 3824435 4228428 126379 105643 1027527 1056727 4978341 5390798 5000 5000 0 0 3136383 3400715 0 0 0 2907700 3402619 6049083 6808334 -1070742 -1417536 19852822 20112856 5630405 5094058 14222417 15018798 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 4/30/25 WERE 5599 OF WHICH 5379 WERE MEMBER RELATED RESTAURANT AND BAR: CURRENT YEAR INFORMATION-TOTAL FOOD AND BEVERAGE SALES FOR YEAR ENDED 4/30/25 WAS $1,708,481 OF WHICH WAS $1,535,068 WAS 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 69 0 1 141 1 1 1 0 0 0 0 26862 222470 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 GREGORY VILMONT 5612665713 4600 N OCEAN BLVD 202 BOYNTON BEACH FL 33435 GARY TAPELLA DIRECTOR 1.00 X 0 0 0 BRIAN CONNOLLY VICE PRESIDENT 2.00 X X 0 0 0 ANNE FONTAINE DIRECTOR 1.00 X 0 0 0 MARIO BOIARDI DIRECTOR THRU 3/26/25 1.00 X 0 0 0 EDWARD HAMBERGER DIRECTOR 1.00 X 0 0 0 JOHN JENSEN PRESIDENT 5.00 X X 0 0 0 SOPHIE AYRES VICE PRESIDENT EFFECTIVE 3/27/25 10.00 X X 0 0 0 PATRICK ASHLEY TREASURER EFFECTIVE 3/27/25 10.00 X X 0 0 0 LIBBET REGAN DIRECTOR 1.00 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 THRU 3/26/25 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 ROBERT GRASSI GENERAL MANAGER/ ASSISTANT 50.00 X 236287 0 34211 JOANNE DILLARD CONTROLLER 45.00 X 158770 0 13351 JARRYD VIGGIANO CHEF 50.00 X 139774 0 16589 CONNOR GILMORE TENNIS PROFESSIONAL 40.00 X 177246 0 8958 AARON BATH EXECUTIVE ASST/MEMBERSHIP 40.00 X 134956 0 11164 GREGORY VILMONT ASSISTANT CONTROLLER 45.00 X 103389 0 8913 AMY CARVER GOLF PRO 50.00 X 294015 0 12159 1244437 0 105345 7 0 1 0 0 MEMBERSHIP DUES 713910 3918696 3918696 GROUNDS MAINTENANCE FEES 713910 159932 159932 GREENS AND CART RENTAL 713910 110580 83718 26862 GUEST FEES 713910 21405 21405 FITNESS 713910 14792 14792 3023 3023 4228428 125373 125373 59600 59600 0 5000 24730 -19730 -19730 -19730 1648881 617040 1031841 823621 208220 PATIO CARE/LANDSCAPING 900099 14250 14250 10636 10636 24886 5390798 5035823 374705 -19730 5000 786529 2367407 7380 239399 146841 205051 944905 255280 GROUNDS 534558 CLUBHOUSE 466250 TAXES AND LICENSES 251882 FOOD AND BEVERAGE 213392 384460 6808334 521635 407535 2415298 1641329 419418 558974 57604 35073 18303 75311 22810551 5774841 16077460 17035710 215816 127288 358311 0 613 19852822 20112856 669727 897101 131968 134313 4089224 3448072 739486 614572 5630405 5094058 X 14222417 15018798 14222417 15018798 19852822 20112856 X -1417536 2213917 X 0 1 X 1 0 928118 928118 15106772 3788862 11317910 133086 79763 53323 3610926 1064479 2546447 3031649 841737 2189912 17035710 FINANCE LEASE 56551 OPERATING LEASE 26383 MATURITIES OF DEBT 239507 LT LEASE LIABILITY FOR FINANCE LEASES 109811 LT LEASE LIABILITY FOR OPERATING LEASES 169420 REFUNDABLE ASSOCIATE MEMBERSHIP CERT. 12900 614572 X 6053188 662390 662390 5390798 0 5390798 7470724 662390 662390 6808334 0 6808334 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. HOWEVER, THE CLUB IS SUBJECT TO FEDERAL INCOME TAX ON UNRELATED BUSINESS TAXABLE INCOME, IF ANY, AS DEFINED BY THE INTERNAL REVENUE CODE. THE CLUB RECORDED INCOME TAX EXPENSE OF APPROXIMATELY $51,000 AND $3,950 FOR THE YEARS ENDED APRIL 30, 2025 AND 2024, RESPECTIVELY RELATED TO UNRELATED BUSINESS TAXABLE INCOME. THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS REQUIRING ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ACCORDANCE WITH ASC 740. 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 2021 ARE OPEN AND SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 617,040. PATIO CARE -14,250. RENT EXPENSE 59,600. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 617,040. PATIO CARE -14,250. RENT EXPENSE 59,600. X 0 0 X X X X X 0 0 0 AMY CARVER GOLF PRO 91805 0 0 0 202210 0 2444 0 9715 0 306174 0 0 0 ROBERT GRASSI GENERAL MANAGER/ ASSISTANT 196727 0 35000 0 4560 0 3900 0 30311 0 270498 0 0 0 CONNOR GILMORE TENNIS PROFESSIONAL 141561 0 0 0 35685 0 0 0 8958 0 186204 0 0 0 JOANNE DILLARD CONTROLLER 140646 0 16500 0 1624 0 4284 0 9067 0 172121 0 0 0 JARRYD VIGGIANO CHEF 131274 0 8500 0 0 0 0 0 16589 0 156363 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 THE CLUB AMENDED THE BYLAWS TO INCREASE MEMBERSHIP LIMITS TO 400 FROM 375. 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: CAPITAL & RENOVATION ASSESSMENTS 1,236,620. INITIATION FEES 948,600. MEMBERSHIP CERTIFICATES 28,697.