River Oaks Country Club in Houston, Texas (TX)

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River Oaks Country Club
Employer Identification Number (EIN)740865200
Name of OrganizationRiver Oaks Country Club
Address1600 River Oaks Blvd, Houston, TX 77019-1299
ActivitiesCountry club, Other recreational activities, Other social activities
SubsectionPleasure, Recreational, or Social Club
Ruling Date08/1938
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$49,992,260
Amount of Income$28,660,513
Form 990 Revenue Amount$24,747,287
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Recreational, Pleasure, or Social Club


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Amount of income in 2011: $28,660,513
This organization: 

 $28,660,513
Other organizations performing similar types of work: 

 $3,158,747

Assets in 2011: $49,992,260
This organization: 

 $49,992,260
Other organizations performing similar types of work: 

 $4,103,003

Expenses in 2007: $16,606,248
This organization: 

 $16,606,248
Other organizations performing similar types of work: 

 $2,661,845

Income to expenses ratio in 2007: 1.1
This organization: 

 1.1
Other organizations performing similar types of work: 

 1.0

Number of employees in 2007: 253
This organization: 

 253
Other organizations performing similar types of work: 

 58

Employees paid over $50,000 in 2007: 0.4%
River Oaks Country Club: 

 0.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$14,544,802$16,768,130$17,981,349$18,551,543$15,185,987$15,958,142$18,982,426$19,042,106
Contributions, gifts, grants, and similar amounts received$0$0$0$0$0$0$0$0
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$3,961,181$4,506,936$4,869,589$4,824,870$1,605,571$1,647,749$1,972,754$1,932,726
Membership dues and assessments$7,009,102$8,456,820$9,628,482$10,018,665$10,650,107$10,504,991$10,953,830$10,895,845
Interest on savings and temporary cash investments$186,653$57,683$42,810$52,267$65,452$61,004$3,731$81,753
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-7,142$-20,056$-4,937$1,741$-12,725$-37,574$0$1,983
Gross amount from sales of assets other than inventory$18,526$1,014$2,995$2,014$0$3,934$0$8,523
Less: cost or other basis and sales expenses$25,668$21,070$7,932$273$12,725$41,508$0$6,540
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$3,395,008$3,766,747$3,445,405$3,654,000$1,336,767$3,781,972$6,052,111$6,129,799
Gross sales of inventory, less returns and allowances$6,375,852$6,790,083$6,363,140$6,240,505$7,616,362$6,070,755$9,114,311$9,410,132
Less: cost of goods sold$2,980,844$3,023,336$2,917,735$2,586,505$6,279,595$2,288,783$3,062,200$3,280,333
Other revenue$0$0$0$0$1,540,815$0$0$0
Total expenses$15,597,624$16,595,721$16,315,401$16,333,319$11,583,628$14,420,468$16,178,677$16,606,248
Program services$0$0$0$0$0$0$0$0
Management and general$0$0$0$0$0$0$0$0
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$13,888,221$13,667,398$14,845,180$16,588,831$19,558,023$21,095,697$23,899,446$26,335,304
Excess or (deficit) for the year$-1,052,822$172,409$1,665,948$2,218,224$3,602,359$1,537,674$2,803,749$2,435,858
Net assets or fund balances at beginning of year$15,154,316$13,888,221$13,667,398$14,845,180$16,588,831$19,558,023$21,095,697$23,899,446
Other changes in net assets or fund balances$-213,273$-393,232$-488,166$-474,573$-633,167$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$16,606,248$0$0$0
Grants paid from donor advised funds$0
Other grants and allocations$26,000
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$319,173$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$6,088,302$0$0$0
Pension plan contributions not included above$388,627$0$0$0
Employee benefits not included above$1,404,721$0$0$0
Payroll taxes$657,140$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$597,169$0$0$0
Telephone$51,786$0$0$0
Postage and shipping$25,133$0$0$0
Occupancy$974,291$0$0$0
Equipment rental and maintenance$24,408$0$0$0
Printing and publications$40,004$0$0$0
Travel$18,913$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$198,315$0$0$0
Depreciation, depletion, etc.$2,143,806$0$0$0
Other expenses not covered above$3,648,460$0$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$18,422,640$18,065,058$20,957,849$22,572,139$26,231,911$32,797,446$35,166,914$37,925,478
Cash - non-interest-bearing$1,221,004$801,494$2,332,801$4,712,657$862,328$959,920$1,948,016$1,002,729
Savings and temporary cash investments$99,983$0$0$0$5,625,862$503,125$504,204$4,581,481
Accounts receivable less allowance for doubtful accounts$2,248,069$2,152,181$2,775,383$2,681,950$2,934,660$2,947,144$3,524,486$3,765,383
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$508,553$196,187$1,392,294$966,087$1,032,432$984,654$1,155,743$1,046,038
Inventories for sale or use$397,149$407,108$407,496$498,542$576,531$507,442$421,970$434,022
Prepaid expenses and deferred charges$239,001$262,868$443,018$424,110$409,786$428,225$555,966$524,787
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$13,708,881$14,245,220$13,606,857$13,288,793$14,790,312$26,466,936$27,056,529$26,571,038
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$4,534,419$4,397,660$6,112,669$5,983,308$6,673,888$11,701,749$11,267,468$11,590,174
Accounts payable and accrued expenses$2,906,955$1,458,293$2,555,939$2,442,985$2,986,832$3,703,333$3,120,220$3,512,584
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,080,000$845,000$1,965,000$1,695,000$1,605,000$1,415,000$1,560,000$1,330,000
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$4,000,000$4,000,000$4,000,000
Other liabilities$547,464$2,094,367$1,591,730$1,845,323$2,082,056$2,583,416$2,587,248$2,747,590
Total liabilities and net assets/fund balances$18,422,640$18,065,058$20,957,849$22,572,139$26,231,911$32,797,446$35,166,914$37,925,478
Total net assets or fund balances$13,888,221$13,667,398$14,845,180$16,588,831$19,558,023$21,095,697$23,899,446$26,335,304
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$14,544,802$16,768,130$17,981,349$18,551,543$15,185,987$15,958,142$18,982,426$19,042,106
Total revenue, gains, and other support per audited financial statements$6,748,566$8,185,252$9,368,655$18,129,106$19,943,919$18,246,925$22,044,626$22,322,439
Other expenses$0$0$7,932$0$6,279,595$2,288,783$3,062,200$3,280,333
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$7,932$0$6,279,595$2,288,783$3,062,200$3,280,333
Other revenue$7,796,236$8,582,878$8,620,626$422,437$1,521,663$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$7,796,236$8,582,878$8,620,626$422,437$1,521,663$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$15,597,624$16,595,721$16,315,401$16,333,319$11,583,628$14,420,468$16,178,677$16,606,248
Total expenses and losses per audited financial statements$8,014,661$8,406,075$8,190,873$16,385,455$16,974,727$16,709,251$19,240,877$19,886,581
Other revenue$213,273$393,232$496,098$474,573$6,912,762$2,288,783$3,062,200$3,280,333
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$213,273$393,232$496,098$474,573$6,912,762$2,288,783$3,062,200$3,280,333
Other expenses$7,796,236$8,582,878$8,620,626$422,437$1,521,663$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$7,796,236$8,582,878$8,620,626$422,437$1,521,663$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
60$305,673$13,500$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings13
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$2,790,000
Gross receipts for public use of club facilities$3,927,501
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006253
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$2,640,143$0$16,401,963
Program service revenue
Program service revenue 1000000$000$0$1,492,779
Program service revenue 2000000$000$0$362,501
Program service revenue 3000000$000$0$77,446
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$10,895,845
Interest on savings and temporary cash investmentsInvestment activities of section 501(c)(7), (9), or (17) organizations$81,75300$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$1,983
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryFull-service restaurants$2,558,39000$0$3,571,409
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it is
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?Yes
Initiation fees and capital contributions$2,255,000
Gross receipts for public use of club facilities $2,410,156
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$24,747,287
Contributions, Gifts, Grants and Other Similar Amounts$0
Program Service Revenue$15,780,355
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$7
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net loss from sales of assets other than inventory$-18,689
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $43,372
Less: cost or other basis and sales expenses (Securities / Other)$0 / $62,061
Gain or (loss) (Securities / Other)$0 / $-18,689
Net income from fundraising events$0
Net income from gaming activities$0
Net income from sales of inventory$8,670,686
Gross sales of inventory, less returns and allowances$12,521,851
Less: cost of goods sold$3,851,165
Miscellaneous Revenue$314,928
Statement of Functional Expenses (for 2011)
Total functional expenses$23,305,911
Compensation of current officers, directors, trustees, and key employees$390,297
Other salaries and wages$9,833,442
Payroll taxes$827,544
Professional fundraising services$0
Other$12,254,628
Balance Sheet (for 2011)
Total assets$49,992,260
Total liabilities$12,726,731
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$4,196,882
Unsecured notes and loans payable to unrelated third parties$0
Other$8,529,849
Total net assets or fund balances$37,265,529
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:Not provided
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1River Oaks Country Club1600 River Oaks Blvd, Houston, TX 77019-1299TX1938-08$28,660,513
2Dallas Country Club4100 Beverly Dr, Dallas, TX 75205-2850TX1934-08$23,701,078
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30Odessa Country Club Inc1 Fairway Dr, Odessa, TX 79765-8936TX1988-03$3,949,342
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Arkansas11
Arizona48
California238
Colorado25
Connecticut63
District of Columbia21
Delaware14
Florida136
Georgia62
Hawaii9
Iowa26
Idaho7
Illinois117
Indiana39
Kansas20
Kentucky16
Louisiana21
Massachusetts82
Maryland58
Maine14
Michigan76
Minnesota29
Missouri43
Mississippi9
Montana3
North Carolina72
North Dakota5
Nebraska9
New Hampshire8
New Jersey72
New Mexico13
Nevada12
New York150
Ohio87
Oklahoma12
Oregon24
Pennsylvania122
Rhode Island17
South Carolina28
South Dakota3
Tennessee29
Texas130
Utah12
Virginia86
Vermont5
Washington60
Wisconsin31
West Virginia5
Wyoming5
International1
Total2,206

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