2024-11-04T10:15:33-06:00 2023-12-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2023-01-01 592853571 SAWGRASS COUNTRY CLUB INC SAWG 9042733706 10034 GOLF CLUB DRIVE PONTE VEDRA BCH FL 32082 BILL EDGE PRESIDENT 9042733706 2024-10-29 1 0 CHRISTOPHER CECIL P01877773 5616971785 2024-10-29 2023 2024-10-15 13:58:12Z CW COOK 10034 GOLF CLUB DRIVE PONTE VEDRA BCH FL 32082 22807067 0 X SAWGRASSCOUNTRYCLUB.COM X 1974 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 391 125 892332 63693 0 0 12101527 14221057 -2706 71686 7448820 5014845 19547641 19307588 0 0 0 0 10375686 11339794 0 0 0 11502082 12399189 21877768 23738983 -2330127 -4431395 52924448 53134771 21434698 19668687 31489750 33466084 SAWGRASS 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 PROVIDES GOLF, TENNIS, FITNESS, AND DINING TO ITS MEMBERS AND THEIR GUESTS. 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 44 0 1 391 1 1 1 0 0 0 1 1 0 1550255 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X LISA ROBBINS 9042733706 10034 GOLF CLUB DRIVE PONTE VEDRA BEACH FL 32082 DAN CAVEY PRESIDENT 5.00 X X 0 0 0 ROBERT SLEEKER 1ST VICE PRESIDENT 5.00 X X 0 0 0 LIZ DEBLOCK 2ND VICE PRESIDENT 5.00 X X 0 0 0 AJ RUVANE SECRETARY 5.00 X X 0 0 0 BILL EDGE TREASURER 5.00 X X 0 0 0 ANDY DYKSTRA GOVERNOR 5.00 X 0 0 0 JULIE STURM EX-OFFICIO 5.00 X 0 0 0 CHRISTINE HUNT GOVERNOR 5.00 X 0 0 0 BRIAN WRIGHT GOVERNOR 5.00 X 0 0 0 CW COOK GENERAL MANAGER 55.00 X 386462 0 16794 LISA ROBBINS CHIEF FINANCIAL OFFICER 55.00 X 234754 0 12539 WAYNE M DURKEE GOLF COURSE SUPERINTENDENT 55.00 X 323659 0 18324 STEFAN BRUNT DIRECTOR OF GOLF 55.00 X 220182 0 20057 MIKE MEUSE EXECUTIVE CHEF 55.00 X 176568 0 19219 KEN VENEY DIRECTOR OF TENNIS 55.00 X 186654 0 22475 1528279 0 109408 6 0 1 0 0 MEMBERSHIP DUES - OPERATING 713910 12121036 12121036 GOLF ACTIVITIES 713910 1478154 1460955 17199 FITNESS,RECREATION & AQUATIC 713910 591213 579983 11230 MINIMUM SPENDING 713910 30654 30654 14221057 77463 77463 10500 16277 -5777 -5777 -5777 8325979 3483202 4842777 4056337 786440 OTHER 713910 172068 172068 172068 19307588 18421033 892332 -5777 9308156 2031638 1153122 801790 3262135 477196 GOLF COURSE MAINT. 1630735 FOOD & BEVERAGE 1196151 FITNESS & RECREATION 872735 GOLF PRO SHOP 794960 2210365 23738983 4541677 7444449 1645990 1875165 490116 494974 230364 296295 67910145 27243552 42649391 40666593 2018964 1526777 1347946 830518 52924448 53134771 1772280 1647019 1705344 1853452 17957074 16168216 21434698 19668687 X 31489750 33466084 31489750 33466084 52924448 53134771 X -4431395 6407729 X X 0 1 X 1 0 8327344 8327344 41476834 14568595 26908239 5731433 4175212 1556221 12374534 8499745 3874789 40666593 DEFERRED MAINTENANCE AGREEMENT 165156 LONG TERM DEBT 15518599 LEASE LIABILITY 484461 16168216 X 22790790 3483202 3483202 19307588 0 19307588 27222185 3483202 3483202 23738983 0 23738983 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 PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 3,483,202. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 3,483,202. X 1 1 X X X X 0 0 0 CW COOK GENERAL MANAGER 356462 0 0 0 30000 0 14259 0 2535 0 403256 0 0 0 WAYNE M DURKEE GOLF COURSE SUPERINTENDENT 258182 0 36591 0 28886 0 9207 0 9117 0 341983 0 0 0 LISA ROBBINS CHIEF FINANCIAL OFFICER 174154 0 30600 0 30000 0 7734 0 4805 0 247293 0 0 0 STEFAN BRUNT DIRECTOR OF GOLF 176349 0 32448 0 11385 0 8334 0 11723 0 240239 0 0 0 KEN VENEY DIRECTOR OF TENNIS 148723 0 7931 0 30000 0 10454 0 12021 0 209129 0 0 0 MIKE MEUSE EXECUTIVE CHEF 147181 0 21000 0 8387 0 6709 0 12510 0 195787 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: ALL COUNTRY CLUB MEMBERS ARE ELIGIBLE TO VOTE IN ALL CLUB MATTERS THAT REQUIRE A VOTE PER THE CLUB BY-LAWS, INCLUDING THE ELECTION OF THE BOARD OF GOVERNORS. THE PRESIDENT IS ELECTED BY THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING REQUIRES THE APPROVAL OF MEMBERS ELIGIBLE TO VOTE: PLACEMENT OF A MORTGAGE ON THE REAL PROPERTY OF THE CLUB, A DECREASE IN THE PURCHASE PRICE OF A COUNTRY CLUB MEMBERSHIP, THE APPROVAL OF A CAPITAL ASSESSMENT OVER $1,000,000 PER FISCAL YEAR, THE APPROVAL OF AN OPERATING ASSESSMENT OVER $250,000 PER FISCAL YEAR, A CHANGE IN THE AMOUNT THE CLUB WILL PAY A RESIGNED FOUNDER COUNTRY CLUB MEMBER, AND MATERIALLY ADVERSE BY-LAW AND ARTICLES OF INCORPORATION CHANGES. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE CFO AND A MEMBER OF THE FINANCE & AUDIT COMMITTEE WHO HAS TAX EXPERIENCE. THE CFO AND THE MEMBER FROM THE FINANCE & AUDIT COMMITTEE REVIEW FORM 990 WITH THEIR OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING AN OFFICER OF THE BOARD OF GOVERNORS TO ANNUALLY SIGN A STATEMENT DISCLOSING THEIR COMPLIANCE WITH THE POLICY AND ANY CONFLICTS THAT THEY MAY BE INVOLVED IN. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER'S POTENTIAL PAY INCREASE IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF GOVERNORS. THE OTHER KEY EMPLOYEE SALARY INCREASES ARE DETERMINED BY THE GM AND THEN PRESENTED TO THE COMPENSATION COMMITTEE FOR THEIR REVIEW AND CONCURRENCE. CLUB SALARY SURVEYS ARE USED TO DETERMINE WHETHER INCREASES ARE WARRANTED. FORM 990, PART VI, SECTION C, LINE 18 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST AND A THIRD PARTY'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON THE CLUB WEBSITE, FOR INSPECTION AT THE CLUB, AND UPON REQUEST. THE CLUB MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION AT THE CLUB, AND UPON REQUEST. FORM 990, PART XI, LINE 9: SALE OF MEMBERSHIPS 4,766,251. REDEMPTION OF MEMBERSHIP FOR SALE & RESALE -835,513. MASTER PLAN ASSESSMENT 1,550,540. MEMBERSHIP DUES - CAPITAL 850,550. FACILITY CAPITAL FUNDING FEE - ASOOCIATE AND JUNIOR MEMBERS 75,901. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.