2024-11-15T16:37:39-05:00 2023-12-31 391658423 KERBERROSE SC 487 RIVERWOOD LANE GREEN BAY WI 543138910 990 2023-01-01 390518065 ONEIDA GOLF AND COUNTRY CLUB INC ONEI 9204986500 PO BOX 10736 GREEN BAY WI 54307 ALAN HICKS PRESIDENT 9204986505 2024-11-15 true false ZACHARY LINSMEYER CPA P01264948 9204347310 2024-11-14 2023 2024-10-15 13:58:12Z ALAN HICKS PO BOX 10736 GREEN BAY WI 54307 6487730 false X WWW.ONEIDAGCC.COM X 1928 WI ONEIDA GOLF AND COUNTRY CLUB EXISTS TO BRING OUR MEMBERS TOGETHER FOR AN EXCLUSIVE CLUB EXPERIENCE BY PROVIDING THE PREMIER GOLF, DINING AND SOCIAL FACILITY IN THE MIDWEST. 12 12 0 12 370081 66 0 4083553 4292589 5184 1066 946011 978822 5034748 5272477 0 0 0 0 0 4669877 5231661 4669877 5231661 364871 40816 6493828 8932396 2932574 5330326 3561254 3602070 ONEIDA GOLF AND COUNTRY CLUB EXISTS TO BRING OUR MEMBERS TOGETHER FOR AN EXCLUSIVE CLUB EXPERIENCE BY PROVIDING THE PREMIER GOLF, DINING AND SOCIAL FACILITY IN THE MIDWEST. false false TO PROVIDE OPPORTUNITIES FOR OVER 350 MEMBERS FOR FINE DINING WITHIN THE DINING ROOM AREA AND ATTEND SOCIAL GATHERINGS WITHIN THE BAR AND CABANA AREAS. TO PROVIDE FACILITIES FOR MEMBERS TO PLAY GOLF, TENNIS AND/OR SIWM AND TO ALSO PROVIDE LESSONS FROM PROFESSIONALS. false false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 29 0 true 0 true true false false false false 76284 371268 false false false X 12 12 false true false false true true true true true false false true false false false false false false X X MARY ELLEN JOHNSON 9204986500 207 COUNTRY CLUB ROAD GREEN BAY WI 54313 X CURT BEILKE DIRECTOR 1.00 X 0 0 0 MASON CROSBY DIRECTOR 1.00 X 0 0 0 MIKE DEVEREUX VICE PRESIDE 1.00 X X 0 0 0 ALAN HICKS PRESIDENT 1.00 X X 0 0 0 STEVE KING TREASURER 1.00 X X 0 0 0 TODD KUEHL DIRECTOR 1.00 X 0 0 0 MICHAEL MADSON DIRECTOR 1.00 X 0 0 0 BRIAN MALONEY DIRECTOR 1.00 X 0 0 0 GINGER MICKSCH DIRECTOR 1.00 X 0 0 0 COURTNEY PEIRCE DIRECTOR 1.00 X 0 0 0 TORI SZKODZINSKI DIRECTOR 1.00 X 0 0 0 LISA VIVIAN SECRETARY 1.00 X X 0 0 0 false false false TROON GOLF LLC 15044 NORTH SCOTTSDALE ROAD SUITE 300 SCOTTSDALE AZ 85254 PAYROLL REIMB. 2983281 TROON GOLF LLC 15044 NORTH SCOTTSDALE ROAD SUITE 300 SCOTTSDALE AZ 85254 MANAGEMENT SERV 193298 2 MEMBER DUES & ASSESSMENTS 713910 3491074 3491074 GOLF REVENUE 713910 367721 367721 NON-MEMBER GOLF 713910 367224 367224 TENNIS REVENUE 713910 53891 53891 SWIMMING POOL REVENUE 713910 12679 12679 4292589 1066 1066 2181044 1215253 965791 964000 1791 OTHER REVENUE 13031 13031 13031 5272477 4902396 370081 X 193298 193298 29333 29333 3052778 3052778 16698 16698 50706 50706 80598 80598 465165 465165 7979 7979 621098 621098 60680 60680 GOLF COURSE SUPPLIES 222260 222260 OTHER OPERATING SUPPLIES 183244 183244 REPAIRS AND MAINTENANCE 96574 96574 OTHER EXPENSES 78997 78997 72253 72253 5231661 5231661 0 0 562051 291270 853031 684217 50105 65763 48056 26795 19251953 11387602 4980585 7864351 6493828 8932396 647041 954212 57227 56288 1594019 3610539 75000 634287 634287 2932574 5330326 X 39819 39119 9517449 9517449 -5996014 -5954498 3561254 3602070 6493828 8932396 40816 X true X false true false 631657 631657 10594860 5645253 4949607 2108978 1704281 404697 5916458 4038068 1878390 7864351 REFUNDABLE ADVANCE - ERC 610787 PREFERRED AND COMMON STOCK PAYABLE 23500 634287 X SCHEDULE D, PAGE 3, PART X THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE CLUB RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE CLUB HAD NO MATERIAL UNCERTAIN TAX POSITIONS AT DECEMBER 2023 AND 2022. FORM 990, PAGE 6, PART VI, LINE 3 THE CLUB UTILIZES TROON GOLF, LLC TO MANAGE AND OPERATE THE CLUB'S FACILITIES, INCLUDING THE 18-HOLE GOLF COURSE, TENNIS COURTS, SWIMMING POOL, DINING ROOM, BAR, SHACK AND CABANA. TROON GOLF IS COMPENSATED A BASE MANAGEMENT FEE OF 135,000 ANNUALLY WITH POTENTIAL INCREASE FOR INFLATION (SEE PART VII, SECTION B FOR 2023 FIGURE). IN ADDITION, AN INCENTIVE MANAGEMENT FEE WOULD BE PAID IF CERTAIN GROSS OPERATING PROFIT TARGETS ARE MET. IN ADDITION, THE CLUB REIMBURSES TROON GOLF FOR TROON GOLF'S EMPLOYEES, INCLUDING ALL RELATED EMPLOYEE BENEFITS AND PAYROLL TAXES. THE CLUB DOES NOT HAVE ANY OF ITS OWN EMPLOYEES, RATHER TROON GOLF EMPLOYS ALL WORKERS. REIMBURSEMENTS TO TROON GOLF OF 2,983,281 ARE INCLUDED ON PART IX, LINE 11G, "OTHER SERVICES". THE TOTAL AMOUNT OF REIMBURSEMENT HAS ALSO BEEN PROVIDED IN PART VII, SECTION B. FORM 990, PAGE 6, PART VI, LINE 6 THE CLUB LIMITS MEMBERSHIP TO 475 MEMBER-SHAREHOLDERS OF WHICH NO MORE THAN 300 SHALL BE GOLF MEMBERS. MEMBER-SHAREHOLDERS HAVE THE PRIVILEGE OF UTILIZING THE FACILITIES OF THE CLUB. IN ADDITION, 1/3 OF THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBER-SHAREHOLDERS EACH YEAR. THE MEMBER- SHAREHOLDERS DO NOT ELECT THE OFFICERS, HOWEVER. FORM 990, PAGE 6, PART VI, LINE 7A THE 12 BOARD OF DIRECTORS ARE DEVIDED INTO THREE CLASSES OF FOUR MEMBERS EACH WITH THE TERMS OF OFFICE FOR EACH CLASS EXPIRING ANNUALLY. EACH YEAR, FOUR REPLACEMENT DIRECTORS ARE ELECTED BY THE MEMBER-SHAREHOLDERS TO REPALCE THE DEPARTING DIRECTORS. UPON THE DEATH, RESIGNATION, OR OTHER REMOVAL OF A DIRECTOR DURING TERM, THE BOARD OF DIRECTORS ELECTS THE SUCCESSOR. FORM 990, PAGE 6, PART VI, LINE 7B ANY CHANGES IN THE GOLF COURSE MASTER PLAN MUST BE APPROVED BY A MAJORITY OF THE MEMBER-SHAREHOLDERS. BY-LAWS MAY BE AMENDED OR REPEALED BY A 2/3 VOTE OF THE MEMBER-SHAREHOLDERS. IN THE EVENT OF ANY LIQUIDATION, DISSOLUTION, OR WINDING UP OF THE CLUB, ASSETS ARE FIRST TO BE DISTRIBUTED TO PREFERRED STOCKHOLDERS WITH ANY EXCESS FUNDS OR ASSETS THEN DISTRIBUTED TO THE COMMON STOCKHOLDERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE IS PRESENTED THE FORM 990 AND THE FINANCE COMMITTEE THEN APPROVES THE FORM 990. UPON APPROVAL, THE FORM 990 IS SUBSEQUENTLY FILED. FORM 990, PAGE 6, PART VI, LINE 19 THE CLUB'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 11G PAYROLL AND BENEFITS 2,990,550 0 0 INDEPENDENT CONTRACTOR 51,210 0 0 OTHER PROFESSIONAL FEES 11,018 0 0 -301,005 0 0 -3,966 0 0 NON-MEMBER GOLF OTHER FEES 301,005 0 0 0 0 0 NON-MEMBER FOOD/BEV. OTHER FEES 3,966 0 0 TOTAL 3,052,778 0 0