2022-09-15T12:38:13-05:00 2021-10-31 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2020-11-01 591839098 EASTPOINTE COUNTRY CLUB INC EAST 5616266860 13535 EASTPOINTE BLVD PALM BEACH GARDENS FL 33418 PAUL ROGERS CLUB PRESIDENT 5616266860 2022-09-15 1 PAUL ROGERS 999009999 AARON M FOX P01365820 2022274000 3 AAL1 IAL1 2020 2023-04-26 12:10:37Z PAUL RODGERS 13535 EASTPOINTE BLVD PALM BEACH GARDENS FL 33418 11832306 0 X WWW.EASTPOINTE-CC.COM X 1978 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 9 9 194 9 453753 0 0 0 9163442 9890548 0 0 1509947 1329619 10673389 11220167 0 0 0 0 4714049 5075913 0 0 0 4815559 5174783 9529608 10250696 1143781 969471 15333372 17239389 7950888 8887434 7382484 8351955 EASTPOINTE COUNTRY CLUB (THE CLUB) IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 FOOD AND BEVERAGE SALES TOTALED $1,822,061 FOR FYE 10/31/21. 73,613 ROUNDS OF GOLF WERE PLAYED DURING THE YEAR, OF WHICH 66,653 WERE 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 6 0 1 194 1 1 1 0 0 0 0 798000 423993 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 0 0 0 1 1 1 0 X SCOTT BESTER 5616266860 13535 EASTPOINTE BLVD PALM BEACH GARDENS FL 33418 PAUL ROGERS PRESIDENT 1.00 X X 0 0 0 MIKE GAROFALO VICE PRESIDENT 1.00 X X 0 0 0 ANDY BENDER TREASURER 1.00 X X 0 0 0 IRENE ROSS SECRETARY 1.00 X X 0 0 0 AILEEN ALEXANDER GOVERNOR 1.00 X 0 0 0 JOE HAMILTON GOVERNOR 1.00 X 0 0 0 LOU MANCINELLI GOVERNOR 1.00 X 0 0 0 FRANK SPARKS GOVERNOR 1.00 X 0 0 0 STEVE VOSKANIAN GOVERNOR 1.00 X 0 0 0 JOHN SPIWAK COURSE GROUNDS SUPERINTEND 50.00 X 207439 0 9953 MATT WILSON GENERAL MANAGER - UNTIL 01/21 50.00 X 177255 0 50207 SCOTT BESTER GENERAL MANAGE - AS OF 3/21 50.00 X 121668 0 15584 506362 0 75744 3 0 1 0 0 MEMBERSHIP DUES 900099 7701897 7701897 TRAIL FEES, CART RENTALS & OTHER 900099 1372324 1342564 29760 CAPITAL FUND 900099 520719 520719 GREEN FEES 900099 290068 290068 TENNIS INSTRUCTION 900099 5540 5540 9890548 1822061 612139 1209922 1075997 133925 OTHER INCOME 900099 119697 119697 119697 11220167 10646717 453753 119697 267247 4260952 252556 295158 148702 19702 34910 520046 87397 460097 57427 795331 186248 901247 409289 CHEMICALS/FERTILIZERS 515094 PROGRAM SUPPLIES 489554 REPAIRS/MAINTENANCE 206796 HOA FEES 127025 215918 10250696 1273099 1438445 783430 450947 66455 66823 91320 226892 31550557 16539117 12856096 15011440 262972 44842 15333372 17239389 913344 1222553 4282256 3224264 2416963 4172258 338325 268359 7950888 8887434 X 7382484 8351955 7382484 8351955 15333372 17239389 969471 0 X 0 1 X 1 0 3379269 3379269 23336047 12546767 10789280 4835241 3992350 842891 15011440 CAPITAL LEASE 268359 268359 X 11832306 612139 612139 11220167 0 11220167 10862835 612139 612139 10250696 0 10250696 PART X, LINE 2: THE CLUB FOLLOWS GUIDANCE RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE REQUIRES AN ORGANIZATION TO EVALUATE AND ACCOUNT, IF NECESSARY, FOR UNCERTAIN POSITIONS TAKEN ON OPEN INCOME TAX RETURNS AND POSITIONS EXPECTED TO BE TAKEN IN A SOON TO BE FILED TAX RETURN. THE STANDARD DISCUSSES THE RECOGNITION THRESHOLD, METHODOLOGY FOR FINANCIAL STATEMENT RECOGNITION AND GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. THE CLUB DID NOT RECORD ANY INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED OCTOBER 31, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 612,139. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 612,139. 0 0 0 MATT WILSON GENERAL MANAGER - UNTIL 01/21 177255 0 0 0 0 0 0 0 50207 0 227462 0 0 0 JOHN SPIWAK COURSE GROUNDS SUPERINTEND 207439 0 0 0 0 0 0 0 9953 0 217392 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 BILLY CASPER GOLF LLC (BCG) WAS HIRED TO PROVIDE GENERAL OPERATIONAL MANAGEMENT SERVICES FOR THE CLUB. EASTPOINTE GOLF MANAGEMENT LLC (EGM), A WHOLLY OWNED SUBSIDIARY OF BILLY CASPER GOLF LLC, WAS CREATED TO PROVIDE THESE SERVICES. THE SERVICES PROVIDED BY EGM INCLUDE THE FOLLOWING: 1) RESPONSIBLE FOR ALL EMPLOYEES OF THE COUNTRY CLUB. 2) OBTAIN MERCHANDISE FOR THE PRO SHOP AT THE CLUB AND FOOD AND BEVERAGE ITEMS, ALL IN ACCORDANCE WITH THE ANNUAL BUDGET AND PROGRAM. 3) SUPERVISE AND MANAGE THE CLUB OPERATIONS TO INCLUDE GOLF PRO SHOP, MAINTENANCE, FOOD AND BEVERAGE, MEMBERSHIP SALES EFFORTS, PRACTICE FACILITIES, ADMINISTRATION, AND OTHER ANCILLARY SERVICES (SUCH AS POOL, TENNIS, SPA AND FITNESS, IF APPLICABLE) AT THE CLUB. 4) BCG SHALL CREATE, DIRECT, AND IMPLEMENT AN ANNUAL MARKETING PLAN FOR THE CLUB AS PART OF THE ANNUAL BUDGET AND PROGRAM. 5) TIMELY PAY ALL VENDORS OF THE CLUB. PROVIDE SEPARATE BUDGETING, BOOKKEEPING AND REPORTING SERVICES TO THE CLUB. THE MANAGEMENT COMPANY SHALL OBTAIN THE CLUB'S PRIOR WRITTEN APPROVAL FOR (I) CONTRACTS IN EXCESS OF FIVE THOUSAND DOLLARS ($5,000), (II) CONTRACTS IN EXCESS OF TWELVE (12) MONTHS IN DURATION UNLESS THE SAME CAN BE TERMINATED UPON THIRTY (30) DAYS WRITTEN NOTICE WITHOUT COST OR FEE TO THE CLUB, AND (III) CONTRACTS WITH AFFILIATES OF THE MANAGEMENT COMPANY. NO CONTRACT WITH AN AFFILIATE OF THE MANAGEMENT COMPANY SHALL BE EFFECTIVE UNTIL THE CLUB'S WRITTEN APPROVAL IS OBTAINED. THE GENERAL MANAGER OF THE CLUB IS EMPLOYED BY THE MANAGEMENT COMPANY. NO TRUSTEE'S, DIRECTORS, OR GOVERNORS ARE COMPENSATED BY THE CLUB NOR THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED ORGANIZATION 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: FULL GOLF COUPLE/SINGLE, SPORTS, CLUB SOCIAL, AND JUNIOR. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO BYLAWS, CAPITAL EXPENDITURES OVER $50,000, AND MERGING OR SALE OF CLUB ASSETS REQUIRE THE APPROVAL OF THE MEMBERS TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE CLUB DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW THE FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF THE FORM 990 AND THE RELATED SCHEDULES TO THE PRESIDENT AND GENERAL MANAGER. THE PRESIDENT AND GENERAL MANAGER REVIEW THE FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 15 THE CLUB'S PROCESS FOR DETERMINING COMPENSATION OF THE GM, CEO, CFO, OR KEY EMPLOYEES INCLUDE REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS AND MANAGEMENT COMPANY, PROVIDED THAT PERSONS WITH CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED, USE OF DATA AS TO COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN COMPARABLE POSITIONS AT SIMILAR CLUBS, AND DOCUMENTATION OF THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENTS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS FOR THE CLUB ARE AVAILABLE ON THE CLUB'S WEBSITE AND UPON REQUEST. THE FINANCIAL STATEMENTS FOR THE CLUB ARE AVAILABLE UPON REQUEST.