2026-02-19T15:04:15-05:00 2025-09-30 261244694 York & Zacharia LLC 5589 Okeechobee Blvd Suite 104 West Palm Beach FL 33417 990 2024-10-01 270501192 MAYACOO LAKES II CLUB INC % PERRY DIAMOND MAYA 5617931703 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 PERRY DIAMOND PRESIDENT - TENNIS CHAIR 5617931703 2026-02-12 true true HYMAN J ZACHARIA CPA P00076128 5612422295 2026-02-19 2024 2025-03-06 01:10:19Z MAYACOO LAKES COUNTRY CLUB PERRY DIAMOND 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 8501392 false X WWW.MAYACOO.COM X 2009 FL THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES 9 9 83 232211 122541 0 5990953 6616230 160115 147982 -1232001 -91634 4919067 6672578 0 0 1887399 2744623 0 0 3148140 3546048 5035539 6290671 -116472 381907 12623415 17056533 7258270 9173825 5365145 7882708 THE MAYACOO LAKES II CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES false false OPERATION OF AN 18 HOLE GOLF COURSE AND OTHER GOLF RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE 20,917 TOTAL ROUNDS OF GOLF DURING THE YEAR OF WHICH 5,125 WERE NON-MEMBER RELATED. OPERATION OF THE FOOD AND BEVERAGE ACTIVITIES FOR THE MEMBERS AND THEIR GUESTS. THERE WAS $1,025,995 OF TOTAL FOOD AND BEVERAGE SALES OF WHICH $141,131 WAS NON-MEMBER RELATED. OPERATION OF 8 TENNIS COURTS AND TENNIS RELATED AMENITIES FOR THE BENEFIT OF THE MEMBERS. THERE WERE $4,780 OF NONMEMBER RELATED TENNIS GUEST FEES. false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true 11 0 true 83 true true true false false false false 2429840 436447 false false false X 9 9 false false false false true true true true true false false false false true false true true false X THE ORGANIZATION 5617931703 9697 MAYACOO CLUB DRIVE WEST PALM BEACH FL 33411 X BRANDON HOLDEN GOLF PROFESSIONAL 40.00 0.00 X 235034 0 0 MICHELLE DEROCHE GENERAL MANAGER 50.00 0.00 X 187004 0 0 JOSE PEREZ GOLF SUPERINTENDENT 40.00 0.00 X 176008 0 0 BRANDON SMITH MEMBERSHIP DIRECTOR 40.00 0.00 X 153074 0 0 TOUSSAINT CLAYTON EXECUTIVE CHEF 40.00 0.00 X 101001 0 0 RICHARD KNIFFIN DIRECTOR - PRESIDENT EMERITUS 2.00 0.00 X 0 0 0 BRENT YOHE DIRECTOR - GREENS CHAIR 2.00 0.00 X 0 0 0 KEVIN PROBEL DIRECTOR - COMMUNICATIONS CHAIR 2.00 0.00 X 0 0 0 DOUGLAS DUNCAN DIRECTOR - GRIEVANCE CHAIR 2.00 0.00 X 0 0 0 JAMES BALLENTINE DIRECTOR - MEMBERSHIP CHAIR 2.00 0.00 X 0 0 0 JOHN PAXMAN CO-HOUSE CHAIR 2.00 0.00 X 0 0 0 MARK T HANLON VICE PRESIDENT GREENS CHAIR 2.00 0.00 X 0 0 0 PERRY DIAMOND PRESIDENT - TENNIS CHAIR 2.00 0.00 X 0 0 0 WILLIAM DOLBOW SECRETARY - GOLF CHAIR 2.00 0.00 X 0 0 0 GREG LEWIS TREASURER - HOUSE CHAIR 2.00 0.00 X 0 0 0 852121 0 0 5 false true false GOLF CART REVENUE 713910 450725 450725 GOLF FEES 713910 500612 424266 76346 CAPITAL RESERVE FUND 713910 394239 394239 LOCKER RENTAL 713910 23530 23530 TENNIS FEES 713910 20483 12600 7883 5226641 5226641 6616230 147982 147982 0 1716913 1828814 -111901 -111901 MISCELLANEOUS INCOME 713910 20267 20267 20267 6672578 6440367 232211 0 2412715 135490 196418 240270 354382 252078 GOLF COURSE AND GROUNDS 1469486 1469486 TENNIS RELATED EXPENSES 81998 81998 CLUBHOUSE EXPENSES 230852 230852 ADMINISTRATION EXPENSES 312534 312534 604448 6290671 0 0 0 1162335 1546757 4886294 7753769 1283732 1981717 8383 12637 227236 428051 97362 78178 10623524 5552890 4903918 5070634 54155 184790 12623415 17056533 111193 96863 4279280 4154421 2867797 4922541 7258270 9173825 X 8035896 10035998 44461 44461 -2715212 -2197751 5365145 7882708 12623415 17056533 X 381907 113580 21974 2000102 X false false false 2078573 438776 1639797 1103614 416693 686921 732312 444209 288103 6709025 4253212 2455813 5070634 SALES TAX PAYABLE 98166 PAYABLE TO CLUB PROS 6192 ACCRUED REAL ESTATE TAX 108218 ACCRUED LIABILITIES 89138 DEFERRED SPECIAL ASSESSMENT FUNDS 1851836 MEMBER DEFERRED DUES 2747820 OTHER LIABILITIES 21171 4922541 X X MICHELLE DEROCHE GENERAL MANAGER 187004 187004 JOSE PEREZ GOLF SUPERINTENDENT 176008 176008 BRANDON SMITH MEMBERSHIP DIRECTOR 153074 153074 BRANDON HOLDEN GOLF PROFESSIONAL 235034 235034 Management duties delegation Part VI line 3 THE ORGANIZATION USES AN EMPLOYEE LEASING COMPANY RESPONSIBLE FOR PAYING THE EMPLOYEES AND FILING REQUIRED PAYROLL TAX RETURNS. Members or stockholder classes and rights Part VI line 6 MAYACOO LAKES II CLUB INC IS A PRIVATE MEMBER OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. Member election for additional members Part VI line 7a MEMBERS OF THE ORGANIZATION ELECT THE GOVERNING BODY Governing body decisions Part VI line 7b CHANGES TO THE BY-LAWS AND CAPITAL EXPENDITURE BUDGETS OF MORE THAN $1,500,000 REQUIRE MEMBERSHIP APPROVAL BY AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE MEMBERS. Form 990 governing body review Part VI line 11 THE ORGANIZATION DOES NOT BELIEVE THAT IT IS NECESSARY FOR THE ENTIRE BOARD TO REVIEW THE TAX RETURN. THE BOARD HAS ENGAGED AN INDEPENDENT CPA TO PREPARE THE RETURN. THE BOARD HAS ALSO RETAINED THE SERVICES OF A MEMBER OF THE CLUB TO ACT AS A VOLUNTARY ADVISOR TO THE BOARD ON ALL FINANCIAL MATTERS. THE BOARD PRESIDENT, THE GENERAL MANAGER OF THE CLUB AND THE VOLUNTEER ADVISOR HAVE REVIEWED THE RETURN AND ADVISED THE ENTIRE BOARD THAT THEY BELIEVE THE RETURN IS COMPLETE AND ACCURATE IN ALL RESPECTS. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION IS REVIEWING POLICIES AND WILL CONSIDER THE ADOPTION OF A POLICY. CEO executive director top management comp Part VI line 15a THE ORGANIZATIONS OFFICERS ARE NOT COMPENSATED. THE PROCESS OF DETERMINING COMPENSATION FOR MANAGEMENT AND KEY EMPLOYEES INVOLVES BOARD APPROVAL, COMPARABILITY DATA AND WRITTEN DOCUMENTATION OF THE DECISION. Other officer or key employee compensation Part VI line 15b DELIBERATION BY BOARD, GENERAL MANAGER AND 3 DEPARTMENT HEADS. COMPARABILITY DATA IS REVIEWED. Governing documents etc available to public Part VI line 19 THE CLUB WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS TO MEMBERS AND THE GENERAL PUBLIC UPON REQUEST. Explanation of other changes in net assets or fund balances Part XI line 9 EQUITY MEMBER CONTRIBUTIONS TO EQUITY - $2,000,102 UNREALIZED GAIN ON INVESTMENTS - $113,580