2026-08-05T12:32:03-05:00 2025-09-30 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2024-10-01 592470395 JUPITER HILLS CLUB INC JUPI 5617465151 11800 SE HILL CLUB TERRACE TEQUESTA FL 33469 CHARLES SCHOENHERR TREASURER 5617465151 2026-07-28 1 0 CHRISTOPHER CECIL P01877773 5616971785 2024 2025-03-06 01:10:19Z ATILLA KARDAS 11800 SE HILL CLUB TERRACE TEQUESTA FL 33469 19330132 0 X WWW.JUPITERHILLSCLUB.ORG X 1984 FL TO BIND ITS MEMBERS TOGETHER WITH A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 207 47 385896 182225 0 0 13790738 14985777 131884 348050 1386936 1696619 15309558 17030446 0 0 0 0 9790732 10442100 0 0 0 9672163 10056922 19462895 20499022 -4153337 -3468576 54837262 60591592 10942028 14828192 43895234 45763400 JUPITER HILLS CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB OPERATES A 36-HOLE GOLF COURSE AND PRO SHOP. FOR THE YEAR ENDED 09/30/25 TOTAL ROUNDS PLAYED WERE APPROXIMATELY 38,381 OF WHICH APPROXIMATELY 1,366 ROUNDS WERE NON-MEMBER RELATED. THE CLUB MAINTAINS A DINING FACILITY FOR THE BENEFIT OF ITS MEMBERS. FOR THE YEAR 9/30/25, FOOD AND BEVERAGE SALES TOTALED $2,119,845 OF WHICH $189,627 WERE 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 35 0 1 207 1 1 1 0 0 0 1 1 380833 269966 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 X HOWARD ROTHENBERG 5617465151 11800 SE HILL CLUB TERRACE TEQUESTA FL 33469 MICHAEL RUANE PRESIDENT 1.00 X X 0 0 0 DENNIS LABATE VICE PRESIDENT 1.00 X X 0 0 0 PETER HILL SECRETARY 1.00 X X 0 0 0 CHARLES SCHOENHERR TREASURER 1.00 X X 0 0 0 RICHARD ANDERSON JR DIRECTOR 1.00 X 0 0 0 DANIEL NAPOLI DIRECTOR 1.00 X 0 0 0 BEN TORCIVIA DIRECTOR 1.00 X 0 0 0 GEORGE RENALDI III DIRECTOR 1.00 X 0 0 0 MATTHEW WEIS DIRECTOR 1.00 X 0 0 0 HOWARD ROTHENBERG CHIEF FINANCIAL OFFICER 40.00 X 190905 0 38826 ATILLA KARDAS GENERAL MANAGER 40.00 X 584680 0 45305 KEVIN MULDOON DIRECTOR OF GOLF 40.00 X 290252 0 48391 TONY LARSON EXECUTIVE CHEF 40.00 X 224416 0 41177 BRANDON RICHEY DIRECTOR OF GCM 40.00 X 464710 0 23863 1754963 0 197562 18 0 1 0 0 MEMBERSHIP DUES 713910 11784652 11784652 CART RENTALS/TRAIL FEES 713910 1273893 1273893 GREEN FEES 713910 960484 881471 79013 INITIATION FEES 713910 380833 380833 FITNESS 713910 191757 191757 394158 394158 14985777 196378 196378 82583 364900 76168 219643 6415 145257 151672 6415 145257 3654798 2003875 1650923 1546833 104090 MISCELLANEOUS 713910 45696 45696 45696 17030446 16499293 385896 145257 8742496 1699604 3583704 804419 GOLF COURSE MAINTENANCE 2006979 ADMIN AND GENERAL 1143145 CLUBHOUSE 847638 FOOD AND BEVERAGE 786061 884976 20499022 8960333 11206467 432089 522549 936111 1296389 826158 869986 1056679 1008485 78537040 33316446 42317808 45220594 308084 467122 54837262 60591592 515564 2205624 8936253 10537250 1490211 2085318 10942028 14828192 X 43895234 45763400 43895234 45763400 54837262 60591592 X -3468576 35124 5301618 X X 0 1 X 1 0 14552591 14552591 24804322 13859472 10944850 13803125 7712528 6090597 25377002 11744446 13632556 45220594 ACCRUED PROPERTY TAXES 247587 OTHER CURRENT LIABILITIES 331495 DEFERRED COMPENSATION 273736 DEFERRED INITIATION FEES - SHORT TERM 247500 DEFERRED INITIATION FEES - LONG TERM 985000 2085318 X 19069445 35124 35124 19034321 -2003875 -2003875 17030446 22502897 2003875 2003875 20499022 0 20499022 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 PROVISIONS OF THE INCOME TAX TOPIC OF THE FASB ASC. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -2,003,875. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,003,875. X X X X 0 0 0 ATILLA KARDAS GENERAL MANAGER 474680 0 110000 0 0 0 13800 0 31505 0 629985 0 0 0 BRANDON RICHEY DIRECTOR OF GCM 415710 0 49000 0 0 0 0 0 23863 0 488573 0 0 0 KEVIN MULDOON DIRECTOR OF GOLF 262277 0 26500 0 1475 0 16886 0 31505 0 338643 0 0 0 TONY LARSON EXECUTIVE CHEF 208916 0 15500 0 0 0 9672 0 31505 0 265593 0 0 0 HOWARD ROTHENBERG CHIEF FINANCIAL OFFICER 178155 0 12750 0 0 0 7321 0 31505 0 229731 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 JUPITER HILLS 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: PROPRIETARY. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD CANNOT PLACE A LIEN ON THE CLUB FACILITIES WITHOUT THE AFFIRMATIVE VOTE OF A MAJORITY OF THE MEMBERS. THE BOARD CANNOT ENTER INTO ANY CONTRACT OR AGREEMENT FOR A CAPITAL PROJECT WHOSE TOTAL COST IS IN EXCESS OF $1.5 MILLION WITHOUT APPROVAL OF A MAJORITY OF THE MEMBERS. INCREASING CERTIFICATES OF MEMBERSHIP ISSUED AND OUTSTANDING ABOVE 400 REQUIRES APPROVAL OF 3/4 OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD BEFORE FILING. HOWEVER, 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 CHIEF FINANCIAL OFFICER. THE TREASURER THEN REVIEWS FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C NO MEMBER CAN ACT AS A CONTRACTOR OR SUPPLIER FOR COMPENSATION WITHOUT THE CONSENT OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES INCLUDES REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE, THE USE OF COMPARABLE DATA, AND DOCUMENTATION OF DELIBERATIONS AND DECISIONS. 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 MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION AT THE CLUB. FORM 990, PART XI, LINE 9: MEMBERSHIP CERTIFICATES FROM NEW MEMBERS 3,500,000. REDEMPTION OF MEMBERSHIP CERTIFICATES -200,000. SUBSCRIPTIONS RECEIVABLE 56,997. CAPITAL ASSESSMENTS RECIEVED 1,944,621. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR