2024-08-09T17:13:50-05:00 2023-09-30 Pannell Kerr Forster of Texas PC 5847 San Felipe Suite 2600 Houston TX 770573092 990 2022-10-01 740693540 Houston Country Club % JAMES OSOWSKI HOUS 7134658381 1 Potomac Drive Houston TX 77057 James Osowski CFO 7134631308 2024-08-15 true EMILY SMIKAL P01312781 7138601400 2022 2024-08-08 14:25:15Z James Osowski 1 Potomac Drive Houston TX 77057 35989674 false X www.houstoncc.com X 1908 TX OPERATION OF A COUNTRY CLUB FOR THE BENEFIT OF ITS MEMBERS PROVIDING FACILITIES SUCH AS GOLF COURSES, TENNIS COURTS AND DINING ROOMS. 15 15 407 0 772406 31052 0 0 24140803 24950080 282300 0 4244445 6553644 28667548 31503724 0 0 0 0 14650761 16464015 0 0 0 11342344 14553352 25993105 31017367 2674443 486357 142251942 147850436 72384499 76098774 69867443 71751662 OPERATION OF A COUNTRY CLUB FOR THE BENEFIT OF ITS MEMBERS. false false THE COMPANY OPERATES A COUNTRY CLUB FOR THE BENEFIT OF MEMBERS, PROVIDING FACILITIES SUCH AS A GOLF COURSE, TENNIS COURTS, AND DINING ROOMS. false false false false false false false false true true false false false true true true 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 true 95 0 407 true true true false false false true true 9031125 772406 false false false X 15 15 false false false false true true true true true false false true true true false true false true false false X JAMES OSOWSKI 7134631308 1 POTOMAC DR Houston TX 77057 X X Mark Bado General Manager / COO 40.0 0.0 X 618924 0 40814 Simon Buckle DIRECTOR OF GOLF 40.0 0.0 X 327182 0 25895 William Weeks Golf Superintendent 40.0 0.0 X 309594 0 35295 David Moore Head Tennis Professional 0.0 0.0 X 228858 0 39704 Zeb Hartline Executive Chef 40.0 0.0 X 237965 0 18773 James Osowski CHIEF FINANCIAL OFFICER 40.0 0.0 X 222408 0 7477 Allysa Bloodworth ASSISTANT GENERAL MANAGER 40.0 0.0 X 184160 0 24246 Tod M Greenwood PRESIDENT 1.0 0.0 X X 0 0 0 WH Snider III VICE PRESIDENT 1.0 0.0 X X 0 0 0 Elisabeth Crosswell Stone DIRECTOR 1.0 0.0 X 0 0 0 George W Strake III DIRECTOR 1.0 0.0 X 0 0 0 James M Hinton Jr DIRECTOR 1.0 0.0 X 0 0 0 Edward H Braddock DIRECTOR 1.0 0.0 X 0 0 0 Patrick J Breen DIRECTOR 1.0 0.0 X 0 0 0 Les T Csorba DIRECTOR 1.0 0.0 X 0 0 0 Michael D Fertitta TREASURER 1.0 0.0 X X 0 0 0 Kamden D Kanaly DIRECTOR 1.0 0.0 X 0 0 0 M Carter Crow SECRETARY 1.0 0.0 X X 0 0 0 J Shea Guinn DIRECTOR 1.0 0.0 X 0 0 0 Douglas M Rotan DIRECTOR 1.0 0.0 X 0 0 0 Lawrence J West DIRECTOR 1.0 0.0 X 0 0 0 Cameron J Cureton DIRECTOR 1.0 0.0 X 0 0 0 2129091 0 192204 7 false true false D E Harvey Builders 3630 Westchase Drive HOUSTON TX 77242 Construction 1779109 Cadence Bank PO Box 4938 HOUSTON TX 77210 Banking 1646396 Ben E Keith Foods PO Box 2497 FORTH WORTH TX 76113 Food Distribution 711309 Jeff's Finer Foods 13400 Hollister Deive HOUSTON TX 77086 Food Distribution 592182 Chef's Produce Company PO Box 87579 HOUSTON TX 77287 FOOD DISTRIBUTION 545110 64 0 DUES 713910 21565795 21565795 GOLF ACTIVITIES 713910 1351832 763772 588060 FITNESS CENTER 713910 1096508 1096508 LOCKER RENTALS 713910 394016 394016 TENNIS & POOL FEES 713910 155459 155459 386470 386470 24950080 0 0 0 0 0 0 0 0 0 0 0 0 0 11039594 4485950 6553644 6369298 184346 0 31503724 30731318 772406 0 0 0 0 2321297 0 10484157 0 261016 3397545 0 242971 0 0 0 0 0 35371 494496 279907 0 2148735 928 0 0 2004378 0 4823234 483075 REPAIRS & MAINTENANCE 1441433 CONTRACT LABOR 830603 OTHER SPORTS 356662 SUPPLIES 481487 930072 31017367 1652229 2727854 505240 505393 0 0 4001877 4754358 0 0 0 0 0 0 715913 964246 376366 394060 183578443 48658798 133069411 134919645 0 0 0 0 0 0 0 0 1930906 3584880 142251942 147850436 5075450 4643639 0 0 1465729 1538771 0 0 0 0 0 0 64318328 68511049 0 0 1524992 1405315 72384499 76098774 X 69845200 71729328 22243 22334 69867443 71751662 142251942 147850436 X 486357 1397862 X X false true X true false 22243 91 22334 22231 12 22243 22217 14 22231 22180 37 22217 22135 45 22180 false false 534569 534569 50496637 21412851 29083786 16656705 13028796 3627909 115880088 14217151 101673381 134919645 0 REFUNDABLE MEMBER ASSESSMENT 892249 FINANCE LEASE LIABILITIES 513066 1405315 X 26422901 26422901 5080823 5080823 31503724 35228472 4485863 4485863 30742609 274758 274758 31017367 Part V, Line 4: THE BOARD OF DIRECTORS ESTABLISHED THE CAPITAL TRUST FUND TO ACCOUNT FOR DONATIONS BY MEMBERS FOR MEMBER-DESIGNATED CAPITAL IMPROVEMENTS. PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(c)(7) OF THE INTERNAL REVENUE CODE; HOWEVER, NON-BUSINESS RELATED ACTIVITIES (PRIMARILY NON-MEMBER AND INTEREST INCOME) ARE TAXED AT NORMAL CORPORATE RATES. FEDERAL INCOME TAXES OWED WERE OFFSET AGAINST OVERPAYMENT CREDITS FROM PRIOR YEARS FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022. THE CLUB RECOGNIZES THE IMPACT OF AN UNCERTAIN TAX POSITION IN THE FINANCIAL STATEMENTS ONLY IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION BY TAXING AUTHORITY. ANY PENALTIES OR INTEREST ASSESSED AS THE RESULT OF AN EXAMINATION WILL BE RECORDED IN THE CURRENT PERIOD STATEMENTS OF ACTIVITIES AS NECESSARY. PART XI, LINE 4B - OTHER ADJUSTMENTS: INITIATION FEES 4,335,734 CAPITAL MAINTENANCE FEES 666,171 DEFERRED MAINTENANCE FEES 1,615,225 LONG TERM DEBT FEES 2,648,442 CAPITAL ASSESSMENT FEES 26,356 INTEREST INCOME FROM MEMBERS ON DUES/ASSESSMENTS 274,758 COST OF GOODS SOLD: (4,485,863) TOTAL TO SCHEDULE D, PART XI, LINE 4B 5,080,823 PART XII, LINE 2D - OTHER ADJUSTMETNS: COSTS OF GOODS SOLD 4,485,863 TOTAL TO SCHEDULE D, PART XII, LINE 2D 4,485,863 PART XII, LINE 4B - OTHER ADJUSTMENTS INTEREST INCOME FROM MEMBERS ON DUES/ASSESSMENTS 274,758 TOTAL TO SCHEDULE D, PART XII, LINE 4B 274,758 X X X X false false false Mark Bado General Manager / COO 538924 80000 30000 10814 659738 William Weeks Golf Superintendent 278694 30900 22500 12795 344889 Zeb Hartline Executive Chef 204747 33218 8568 10205 256738 David Moore Head Tennis Professional 67156 9780 151922 30000 9704 268562 Simon Buckle DIRECTOR OF GOLF 302182 25000 14654 11241 353077 James Osowski CHIEF FINANCIAL OFFICER 192408 30000 6808 669 229885 Allysa Bloodworth ASSISTANT GENERAL MANAGER 154160 30000 16641 7605 208406 FORM 990, PART VI, SECTION A, LINE 6: THE CLUB HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A: As part of HCC's bylaws, stockholding members vote for board member delegates annually as terms expire whom serve on the Board of Directors. FORM 990, PART VI, SECTION A, LINE 7B Most all financial and major decisions affecting the club, where it be directly or indirectly, are presented to the Board of Directors for review and formal endorsement. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, GENERAL MANGER AND TREASURER BEFORE IT IS FILED. A COPY IS PROVIDED TO EACH BOARD MEMBER. FORM 990, PART VI, SECTION B, LINE 15B: RECOMMENDATION FOR COMPENSATION IS APPROVED BY THE COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19: FINANCIAL STATEMENTS ARE MAILED OUT DURING THE ANNUAL MEETING. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: UNREALIZED GAIN FROM CASH FLOW HEDGE 1,653,974 ISSUANCE OF MEMBERSHIP STOCK, NET 4,600 CAPITAL TRUST FUND INCOME 91 CHANGE IN INITIATION FEES RECEIVABLE -260,803 FORM 990 PART XII, LINE 2C THE CLUB HAS AN AUDIT COMMITTEE WHICH IS RESPONSIBLE FOR ENGAGING THE AUDIT FIRM AND OVERSEEING THE ANNUAL AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.