2022-09-15T13:20:10-05:00 2021-10-31 592840381 PHILLIPS HARVEY GROUP 801 LAUREL OAK DRIVE SUITE 303 NAPLES FL 341082764 990 2020-11-01 650139537 ESTERO COUNTRY CLUB INC ESTE 2392677000 19501 VINTAGE TRACE CIRCLE VILLAGE OF ESTERO FL 33967 MARK BONNER TREASURER 2392677000 2022-09-15 1 MARK BONNER 999009999 NATHAN A PHILLIPS CPA P00189856 2395661600 2 AAL1 IAL1 2020 2023-04-26 12:10:37Z CLAIRE COMSTOCK 19501 VINTAGE TRACE CIRCLE VILLAGE OF ESTERO FL 33967 5769042 0 X WWW.ESTEROCC.COM X 1989 FL ESTERO COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 9 9 132 50 278616 0 0 0 4159542 4473019 1851 20774 742129 624415 4903522 5118208 0 0 0 0 2287888 3027072 0 0 0 3383518 3023444 5671406 6050516 -767884 -932308 15807584 18084664 5156284 6022923 10651300 12061741 ESTERO COUNTRY 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 HAS AN 18 HOLE GOLF COURSE. TOTAL ROUNDS OF GOLF PLAYED FOR THE YEAR ENDED 10/31/21 WAS APPROXIMATELY 44,749, OF WHICH APPROXIMATELY 5,539 ROUNDS WERE NON-MEMBER RELATED. TOTAL FOOD AND BEVERAGE REVENUE FOR THE YEAR ENDED 10/31/21 WAS $796,059, OF WHICH $63,659 WAS NON-MEMBER RELATED. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 33 0 132 1 1 1 0 0 0 0 0 368480 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X DAN NEWMAN DIRECTOR OF FINANCE 2392677000 19501 VINTAGE TRACE CIRCLE VILLAGE OF ESTERO FL 33967 X CLAIRE COMSTOCK PRESIDENT 5.00 X X 0 0 0 DONALD DIBRITA FORMER VICE PRESIDENT 5.00 X X 0 0 0 MICHAEL MEERSMAN FORMER DIRECTOR / VP 5.00 X X 0 0 0 MICHAEL KENNEDY FORMER DIRECTOR 5.00 X 0 0 0 MARK MITCHELL FORMER DIRECTOR 5.00 X 0 0 0 RONALD ROSSELOT FORMER DIRECTOR 5.00 X 0 0 0 TOM SPAETH DIRECTOR 5.00 X 0 0 0 KAREN ADAIR DIRECTOR 5.00 X 0 0 0 MARK BONNER TREASURER 5.00 X X 0 0 0 ARTHUR CAMIOLO DIRECTOR 5.00 X 0 0 0 BETH WARDLAW DIRECTOR 5.00 X 0 0 0 DEBRA BERIT FORMER TREASURER 5.00 X X 0 0 0 DAN NEWMAN DIRECTOR OF FINANCE 40.00 X 117625 0 0 JOSEPH IAFE FORMER GENERAL MANAGER 40.00 X 181551 0 0 BEN PITMANN FORMER GOLF COURSE SUPERINTENDENT 40.00 X 101631 0 0 400807 0 0 3 1 1 0 0 MEMBERSHIP DUES 713910 3444169 3444169 GOLF CARTS, LOCKERS, ETC. 713910 762300 620178 142122 GREENS FEES 713910 266390 130056 136334 TENNIS 713910 160 0 160 4473019 5606 5606 32600 17432 15168 15168 15168 1170469 633402 537067 537067 OTHER INCOME 713910 48823 48823 FOOD AND BEVERAGE MINIMUM 713910 38525 38525 87348 5118208 4833986 278616 5606 450152 2158610 31541 192019 194750 22137 26422 21290 56394 920869 205277 GOLF COURSE MAINTENANCE 919409 FOOD AND BEVERAGE 254115 ADMINISTRATIVE AND GENE 209380 HOUSEKEEPING 178802 209349 6050516 1995 52032 3584520 2029291 545197 585140 213978 214938 92719 97447 20191442 9821091 11112752 10370351 256423 4735465 15807584 18084664 491014 361041 2875912 3320084 1681358 1330282 108000 1011516 5156284 6022923 X 10651300 12061741 10651300 12061741 15807584 18084664 X -932308 2342749 X 0 1 X 1 0 3555945 3555945 13030177 7241871 5788306 3605320 2579220 1026100 10370351 CONSTRUCTION IN PROGRESS 4730995 OTHER ASSETS 4470 4735465 ACCRUED RENOVATION EXPENSE, INCLUDING RETAINAGE 1011516 1011516 X 5751610 633402 633402 5118208 0 5118208 6683918 633402 633402 6050516 0 6050516 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 STATEMENTS TO COMPLY WITH THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 633,402. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 633,402. X X 0 0 0 JOSEPH IAFE FORMER GENERAL MANAGER 176551 0 5000 0 0 0 0 0 0 0 181551 0 0 0 BEN PITMANN FORMER GOLF COURSE SUPERINTENDENT 100131 0 1500 0 0 0 0 0 0 0 101631 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE 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: GOLD, SILVER, SENIOR, AND 2-YEAR WIDOW DOWNGRADE GOLF EQUITY MEMBERS, SPORT EQUITY MEMBERS, AND SOCIAL EQUITY MEMBERS. GOLD, SILVER, SENIOR, AND 2-YEAR WIDOW DOWNGRADE GOLF EQUITY MEMBERS RECEIVE 4 VOTES, SPORT EQUITY MEMBERS RECEIVE 2 VOTES, AND SOCIAL EQUITY MEMBERS RECEIVE 1 VOTE. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBERSHIP APPROVAL: 1 - CHANGES TO THE NUMBER OF GOLF EQUITY MEMBERS, SPORT EQUITY MEMBERS, OR SOCIAL EQUITY MEMBERS. 2 - CHANGES TO THE RIGHTS OF LESSEES OF AN OWNERS' COMMUNITY UNIT TO BE DESIGNATED TO USE THE CLUB FACILITIES. 3 - CHANGES TO THE RESTRICTIONS OR LIMITATION ON ASSESSMENT OF MEMBERSHIPS FOR DUES, CHARGES AND ASSESSMENTS OR ON THE USE OF PRIVATELY OWNED GOLF CARTS. 4 - CHANGES TO THE RIGHTS OF GUESTS OF MEMBERS TO USE THE CLUB FACILITIES. 5 - CHANGES TO THE RIGHTS OF OWNERS OF UNITS IN THE COMMUNITY WHO ARE MEMBERS TO ARRANGE FOR THE CLUB TO REISSUE THEIR RESIGNED MEMBERSHIPS TO THEIR SUBSEQUENT PURCHASERS. 6 - CHANGES TO THE ELIGIBILITY TO ACQUIRE MEMBERSHIPS. 7 - CHANGES TO BYLAWS, ARTICLE XXI, SECTION 2. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER AND DIRECTOR OF FINANCE REVIEW FORM 990 IN ITS ENTIRETY AND DISCUSS WITH ITS OUTSIDE CPA PREPARERS PRIOR TO FILING OF THE FORM AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 12C THE COMPENSATION COMMITTEE, CHAIRED BY A BOARD MEMBER, MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IN ADDITION, THE GENERAL MANAGER AND DIRECTOR OF FINANCE MONITOR COMPLIANCE BY EVALUATING ANNUAL DISCLOSURES. THE BYLAWS CLEARLY STATE THAT MEMBERS ARE ALLOWED TO PROVIDE SERVICES TO THE CLUB UNDER ANY BUSINESS THEY MAY RUN BUT IT MUST BE APPROVED BY THE BOARD OF DIRECTORS. AT THIS TIME NO SUCH RELATION EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER'S COMPENSATION IS REVIEWED BY THE COMPENSATION COMMITTEE ANNUALLY AND HIS SALARY IS APPROVED BY THE BOARD OF GOVERNORS. THE GENERAL MANAGER DOES AN ANNUAL REVIEW FOR ALL DEPARTMENT HEADS AND HAS AUTONOMY TO GIVE INCREASES TO DEPARTMENT HEADS BASED ON A PERCENTAGE FOR THE YEAR. THE DEPARTMENT HEADS HAVE AUTONOMY TO GIVE INCREASES TO THEIR EMPLOYEES WITH THE APPROVAL OF THE GENERAL MANAGER. INDUSTRY SURVEYS ARE ALSO USED FOR COMPARISON. 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 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH INSPECTION AT THE CLUB. THE GOVERNING DOCUMENTS ARE ALSO MADE AVAILABLE TO THE MEMBERS THROUGH THE CLUB'S WEBSITE. FORM 990, PART XI, LINE 9: MEMBERSHIP TRANSFERS AND OTHER MEMBERSHIP ACTIVITY, NET 764,800. CAPITAL REPLACEMENT ASSESSMENT 871,847. RENOVATION ASSESSMENT 706,102.