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Nonprofit · EIN 94-0457025

EMERALD LAKE COUNTRY CLUB

Tax-exempt · WOODSIDE, CA 94062

Financials

$219K$349K2023$219K$174K2024$237K$171K2025
Revenue Expenses · by fiscal year end
Financials of EMERALD LAKE COUNTRY CLUB by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$236,781$171,173$65,608$103,176$58,079$45,097
December 31, 2024990$218,694$174,177$44,517$53,518$74,123-$20,605
December 31, 2023990$218,610$349,094-$130,484$39,503$104,626-$65,123
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$212,893
Membership dues
$212,893
Program service revenue
$19,053
Investment income
$3,837
Other revenue
$998

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$55,991
Salaries, compensation and benefits (total)
$72,288
Professional fundraising fees
$0
Accounting fees
$291
Occupancy
$49,519
Program services (functional)
$171,173

Balance sheet and other

Total assets, start of year
$53,518
Total assets, end of year
$103,176
Total liabilities, end of year
$58,079
Net assets, end of year
$45,097
Gross unrelated business income
$4,835
Gross receipts
$236,781
Employees
13
Volunteers
50
Year formed
1920
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Alisa MacAvoyPresident
Trustee or director, Officer
4$0
Laurie CoeVice President
Trustee or director, Officer
1$0
Neil MacAvoyTreasurer
Trustee or director, Officer
4$0
Ann BerljafaSecretary
Trustee or director, Officer
2$0
Ellen SpectorSocial Chair
Trustee or director
2$0
Craig MichaelsLifeguard Manager
Trustee or director
2$0
Erin MacartneyCommunications
Trustee or director
1$0
Nick RoseMembership Chair
Trustee or director
4$0
Rob WeissImmediate Past President
Trustee or director
1$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
Alisa MacAvoyPresident
Trustee or director, Officer
4$0
Laurie CoeVice President
Trustee or director, Officer
1$0
Neil MacAvoyTreasurer
Trustee or director, Officer
4$0
Ann BerljafaSecretary
Trustee or director, Officer
2$0
Ellen SpectorSocial Chair
Trustee or director
2$0
Craig MichaelsLifeguard Manager
Trustee or director
2$0
Erin MacartneyCommunications
Trustee or director
1$0
Nick RoseMembership Chair
Trustee or director
4$0
Rob WeissImmediate Past President
Trustee or director
1$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
Alisa MacAvoyPresident
Officer
4$0
Laurie CoeVice President
Officer
1$0
Neil MacAvoyTreasurer
Officer
4$0
Erin MacartneySecretary
Officer
2$0
Ellen SpectorSocial Chair
Officer
2$0
Craig MichaelsLifeguard Manager
Officer
2$0
Jennifer PaganoCommunications
Officer
1$0
Nick RoseMembership Chair
Officer
4$0
Rob WeissImmediate Past President
Officer
1$0

Address and contacts

Address (IRS master file)
711 SOUTHDALE WAY, WOODSIDE, CA 94062-4135
In care of
% NEIL MACAVOY
Principal officer (990 for 2025)
Neil MacAvoy, 258 Ferndale Way, Emerald Hills, CA 94062
Signed the 990
Neil MacAvoy, Treasurer
Phone
(650) 454-4315

California records

California keeps its own records of charities and corporations. Search them by EIN 94-0457025 or by the name EMERALD LAKE COUNTRY CLUB.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

We are a seasonal swimming club operating from Memorial Day through just after Labor Day. Members join for the summer and are allowed to use the facilities for swimming and socializing. The main expenses related to the club are for maintenance and paying lifeguards. On Dec 30-31 2022 our lake sustained huge damage as a result of flooding. As a result of this event which was declared a disaster we had to complete a very costly repair program to restore the lake and beaches to usability.

990 for the year ended December 31, 2025

Program accomplishments

  • Allowing members to swim safely. We hire lifeguards for the summer. There is no specific revenue associated with this it is included with membership.
    Expenses $77,948
  • Allowing members to enjoy the lakeside beach. Much of the maintenance is related to the beach. The lake is a natural dam and during rainy winters the creeks overflow and damage our facilities. The winter of 2022-2023 was devastating and required a huge expense to repair. There is no revenue associated use of the beach is included with membership.
    Expenses $37,488
  • Holding social events at the lake for benefit of our members. We have a Fathers Day brunch July 4th BBQ and usually a music night. Our social events are primarily for the members who pay use fees to attend. We do allow members of the public to attend some of our events and count that revenue separately. In 2024 the revenue from non-members at our social events was less than 500
    Expenses $9,043 · revenue $13,778

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
94-0457025
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1944
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$103,176
Income (IRS master file)
$236,781

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$236,781$171,173$103,176XML
990December 2024$218,694$174,177$53,518XML
990December 2023$218,610$349,094$39,503XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-0457025).

Questions about EMERALD LAKE COUNTRY CLUB

What is the EIN of EMERALD LAKE COUNTRY CLUB?
The employer identification number (EIN) of EMERALD LAKE COUNTRY CLUB is 94-0457025.
Is EMERALD LAKE COUNTRY CLUB tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1944.
Are donations to EMERALD LAKE COUNTRY CLUB tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does EMERALD LAKE COUNTRY CLUB file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of EMERALD LAKE COUNTRY CLUB due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did EMERALD LAKE COUNTRY CLUB last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of EMERALD LAKE COUNTRY CLUB?
The 990 for the year ended December 31, 2025 names Neil MacAvoy.
Who are the officers and directors of EMERALD LAKE COUNTRY CLUB?
The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
How much revenue does EMERALD LAKE COUNTRY CLUB have?
On its 990 for the year ended December 31, 2025 it reported revenue of $236,781, expenses of $171,173 and total assets of $103,176 at year end.

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