2024-11-15T14:49:00-05:00 2023-12-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2023-01-01 350239810 COLUMBIA CLUB INC COLU 3177617510 121 MONUMENT CIRCLE INDIANAPOLIS IN 46204 MOLLY RICHARDSON MEMBERSHIP DIRECTOR 3177617510 2024-11-15 true false JAMES J CLINE P00151432 3175661000 2024-11-15 2023 2024-10-15 13:58:12Z MOLLY RICHARDSON 121 MONUMENT CIRCLE INDIANAPOLIS IN 46204 6418304 false X WWW.COLUMBIA-CLUB.ORG X 1889 IN TO PROVIDE SOCIAL AND RECREATIONAL BENEFITS TO ITS MEMBERS. 11 11 144 14 1086777 95499 2653261 2683229 1088123 1105221 17983 1506845 1807187 5248229 5613620 0 0 2601399 2888167 0 0 3171718 3538375 5773117 6426542 -524888 -812922 6660519 5988399 4579371 4720173 2081148 1268226 TO PROVIDE SOCIAL AND RECREATIONAL BENEFITS TO ITS MEMBERS. false false COLUMBIA CLUB, INC. PROVIDES HOTEL, RESTAURANT AND CATERING, AND HEALTH CLUB SERVICES FOR THE BENEFIT OF ITS MEMBERS. false false false false false false false false false 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 true false false true 24 0 true 144 true true true false false false false 18550 1086777 false false false X 11 11 false false false false true true false true true false false true true true true true true true true false IN X RYAN MCCRORY 3177617510 121 MONUMENT CIRCLE INDIANAPOLIS IN 46204 X JAMES RENTSCHLER GENERAL MANA 40.00 X 159021 0 22352 TRAVIS DALE ASST GENERAL 40.00 X 178676 0 21117 BILL BARRETT PRESIDENT 1.00 X X 0 0 0 ANNE HATHAWAY VICE PRESIDE 1.00 X X 0 0 0 TOM RECTOR TREASURER 1.00 X X 0 0 0 GREG GOODE SECRETARY 1.00 X X 0 0 0 JOHN MCGOFF DIRECTOR 1.00 X 0 0 0 MARK ROWLANDS DIRECTOR 1.00 X 0 0 0 RICHARD HESTER DIRECTOR 1.00 X 0 0 0 CHUCK PENNINGTON DIRECTOR 1.00 X 0 0 0 ABDUL HAKIM-SHABAZZ DIRECTOR 1.00 X 0 0 0 GREG FULLER DIRECTOR 1.00 X 0 0 0 SIMON ROBINSON DIRECTOR 1.00 X 0 0 0 LOU HENSLEY DIRECTOR 1.00 X 0 0 0 JIM ITTENBACH DIRECTOR 1.00 X 0 0 0 ANDREW HOUSE DIRECTOR 1.00 X 0 0 0 337697 43469 2 false true false LGC ASSPCOATES LLC PO BOX 715195 CAROL STREAM IL 60197 TEMP AGENCY 142415 1 2506265 176964 2683229 ROOM RENTAL (NON-EXEMPT) 721110 574032 574032 MEMBER SERVICES 812900 268476 268476 ROOM RENTAL 721110 258453 258453 COLUMBIAN MAGAZINE 511120 4260 4260 1105221 17983 17983 160918 160918 160918 160918 2347612 804684 1542928 1282875 260053 PARKING (NON EXEMPT) 900099 46437 46437 PERSONAL SERVICE 900099 23094 23094 MISCELLANEOUS REVENUE 900099 17253 17253 16557 16557 103341 5613620 1843614 1086777 2353628 43242 238963 252334 87698 30000 482677 14627 224609 775453 7589 113842 430600 109347 REPAIRS AND MAINTENANCE 339771 PARKING 155430 EQUIPMENT RENTAL 153225 SUPPLIES 90534 522973 6426542 0 0 0 436118 486281 149625 117903 557065 732914 80226 115806 54295 37740 13832832 9486038 4754262 4346794 135796 48268 493132 102693 6660519 5988399 795184 988739 392803 415780 2870393 2912011 153397 367594 403643 4579371 4720173 X 1931523 1150323 149625 117903 2081148 1268226 6660519 5988399 X -812922 X false true X true false 827269 827269 9982675 7373303 2609372 3022888 2112735 910153 4346794 DEFERRED NAMING RIGHTS REVENUE 145833 LINE OF CREDIT 140000 OTHER CURRENT LIABILITIES 69542 LEASE LIABILITY 48268 403643 X 6418304 804684 804684 5613620 5613620 7231226 804684 804684 6426542 6426542 SCHEDULE D, PAGE 3, PART X THE CLUB HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) TO BE TAX EXEMPT UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. AS A RESULT, REVENUE EARNED FROM MEMBERS OF THE CLUB IS NON-TAXABLE. ANY REVENUE EARNED FROM NON-MEMBER SALES AND RENTAL ACTIVITIES IS TAXABLE AS UNRELATED BUSINESS INCOME. THE CLUB EARNS UNRELATED BUSINESS INCOME FROM VARIOUS NON-MEMBER SALES AND RENTAL ACTIVITIES. MANAGEMENT EVALUATES ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS ANNUAL INFORMATION RETURNS, INCLUDING THE POSITION THAT THE CLUB CONTINUES TO QUALIFY TO BE TREATED AS A SECTION 501(C)(7) ORGANIZATION FOR BOTH FEDERAL AND STATE PURPOSES. FOR THE YEARS ENDED DECEMBER 31, 2023 AND DECEMBER 31, 2022, MANAGEMENT DOES NOT BELIEVE IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT BE SUSTAINED UNDER EXAMINATION. THEREFORE, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2023 AND DECEMBER 31, 2022, OR THE PERIODS THEN ENDED. THE ANNUAL INFORMATION RETURNS FOR THE CLUB ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D EXPENSES RECLASIFIED TO COGS ON 990, PART VIII, LINE 10B 804,684 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES RECLASSIFIED TO COGS ON 990, PART VIII, LINE 10B 804,684 X X false false false JAMES RENTSCHLER GENERAL MANAGER 159021 21569 783 181373 TRAVIS DALE ASST GENERAL MANAGER 178676 19049 2068 199793 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS MADE UP OF MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE NOMINATED BY THE GENERAL MEMBERSHIP, NOMINATION COMMITTEE SUBMITS TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS, GENERAL MANAGER, AND THE CFO REVIEW THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C THE GENERAL MANAGER AND CFO REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AND ANY IDENTIFIED DISCREPANCIES ARE BROUGHT TO THE BOARD'S ATTENTION IMMEDIATELY. FORM 990, PAGE 6, PART VI, LINE 15A THE GENERAL MANAGER'S COMPENSATION PACKAGE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH COMPARABLE DATA FROM OTHER ORGANIZATIONS IN THE AREA. FORM 990, PAGE 6, PART VI, LINE 15B THE CFO'S COMPENSATION PACKAGE IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS THROUGH COMPARABLE DATA FROM OTHER ORGANIZATIONS IN THE AREA. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 EXPENSES RECLASIFIED TO COGS ON 990, PART VIII, LINE 10B 804,684 EXPENSES RECLASSIFIED TO COGS ON 990, PART VIII, LINE 10B -804,684 THE COLUMBIA CLUB FOUNDATION INC 121 MONUMENT CIRCLE INDIANAPOLIS IN 46204 351551735 CHARITABLE IN 501C3 10 NA false COLUMBIA CLUB HISTORIC PRESERVATION FOUNDATION INC 121 MONUMENT CIRCLE INDIANAPOLIS IN 46204 453557579 CHARITABLE IN 501C3 7 NA false false false false false false false false false false false false false false false false false false false false