2024-08-14T13:05:36-05:00 2023-12-31 911663574 LARSON GROSS PLLC 2211 RIMLAND DR 422 BELLINGHAM WA 98226 990 2023-01-01 930163340 EUGENE COUNTRY CLUB EUGE 5413450181 255 COUNTRY CLUB ROAD EUGENE OR 97401 STEVEN RITCHIE TREASURER 5413450181 2024-08-13 1 0 STEVE FORBES-CPA P00012098 3607344280 2023 2024-08-08 14:25:15Z GARY DANNER 255 COUNTRY CLUB ROAD EUGENE OR 97401 10416219 0 X WWW.EUGENECOUNTRYCLUB.COM X 1899 OR TO PROVIDE GOLF, TENNIS, FITNESS, SWIMMING AND DINING FACILITIES TO PRIVATE COUNTRY CLUB MEMBERS. 13 13 221 52 767955 111371 0 0 7129471 7064396 15959 112371 1596761 1742822 8742191 8919589 0 0 0 0 4671616 4982903 0 0 0 3690571 3697813 8362187 8680716 380004 238873 18851036 18822758 8695249 8428098 10155787 10394660 TO PROVIDE GOLF, TENNIS, FITNESS, SWIMMING, AND DINING FACILITIES TO PRIVATE COUNTRY CLUB MEMBERS. 0 0 AN 18 HOLE GOLF COURSE IS OPEN ALL YEAR FOR USE BY 500 MEMBERS OF THE CLUB. FOOD AND BEVERAGE SERVICE IS OPEN ALL YEAR FOR USE BY 740 MEMBERS OF THE CLUB. SWIMMING AND TENNIS FACILITIES ARE OPEN IN THE SUMMER MONTHS FOR USE BY 740 MEMBERS OF THE CLUB. 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 8 0 1 221 1 1 1 0 0 0 0 399775 1033440 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 1 1 1 0 0 1 1 1 0 OR X STEVE BADENOCH 5413450181 255 COUNTRY CLUB ROAD EUGENE OR 97401 X PATRICK EAGEN PAST PRESIDENT 1.00 X X 0 0 0 STEVEN RITCHIE VICE PRESIDENT 1.00 X X 0 0 0 EDWARD BARCLAY PRESIDENT 1.00 X X 0 0 0 CATHERINE YORK SECRETARY 1.00 X X 0 0 0 GARY DANNER TREASURER 1.00 X X 0 0 0 DAVE MCMAHON DIRECTOR 1.00 X 0 0 0 STEVE KORTH DIRECTOR 1.00 X 0 0 0 BILL INGE DIRECTOR 1.00 X 0 0 0 JOE COUEY DIRECTOR 1.00 X 0 0 0 MOLLY BROWN DIRECTOR 1.00 X 0 0 0 DONNA MOORE DIRECTOR 1.00 X 0 0 0 RICHARD SKEIE DIRECTOR 1.00 X 0 0 0 RANDAL WHIPPLE DIRECTOR 1.00 X 0 0 0 RICHARD SPURLIN GENERAL MANAGER 50.00 X 255518 0 19497 PHILLIP LAGAO SUPERINTENDENT 50.00 X 205800 0 19497 WILLIAM MORACH HEAD GOLF PROFESSIONAL 50.00 X 158043 0 17451 STEVE BADENOCH CONTROLLER 50.00 X 110062 0 11634 729423 0 68079 4 0 1 0 0 MEMBERSHIP DUES AND ASSESSMENTS 713910 5361455 5361455 GOLF/SWIM/TENNIS FEES 713910 971078 971078 INITIATION FEES 713910 399775 399775 DINING/BANQUET FEES 713910 332088 332088 7064396 112371 112371 3164502 1496630 1667872 1012288 655584 MISCELLANEOUS 900099 62450 62450 COURSE RENOVATION ASSESSMENT 713910 12500 12500 74950 8919589 8151634 767955 0 275015 3675627 95213 418984 518064 112006 74245 47551 247995 18545 83420 216617 1303589 92892 SUPPLIES 465094 REPAIRS AND MAINTENANCE 373668 TOURNAMENT 214834 TAXES 195531 251826 8680716 145763 137939 2519642 3177037 508658 602195 354512 353127 262589 299744 26139851 11891591 15055270 14248260 4602 4456 18851036 18822758 594461 776933 192228 190159 6683692 6270506 1224868 1190500 8695249 8428098 X 10155787 10394660 10155787 10394660 18851036 18822758 238873 0 X 0 1 X 1 0 1183689 1183689 12667107 5241235 7425872 4686525 3702910 983615 7602530 2947446 4655084 14248260 REFUNDABLE MEMBERSHIP FEES 1169450 RESTRICTED FUNDS LIABILITIES 21050 1190500 X 8919589 0 8919589 0 8919589 8680716 0 8680716 0 8680716 PART X, LINE 2: THE CLUB WAS INCORPORATED AS A NONPROFIT SOCIAL ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON INCOME EARNED FROM MEMBER-REALATED ACTIVITIES. NET INCOME FROM UNRELATED BUSINESS ACTIVITIES IS TAXABLE. THE PROVISION FOR INCOME TAXES REFLECTS THE TAX ON THE CLUB'S UNRELATED BUSINESS INCOME FOR THE YEAR, NET OF AVAILABLE CREDITS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION. MANAGEMENT HAS EVALUATED THE CLUB'S TAX POSITIONS, INCLUDING ITS EXEMPT STATUS, AND CONCLUDED THAT THE CLUB HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE CLUB IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE AUGUST 31, 2018. THERE WAS NO FEDERAL INCOME TAX FOR THE PERIOD. X X X 0 0 0 RICHARD SPURLIN GENERAL MANAGER 255518 0 0 0 0 0 0 0 19497 0 275015 0 0 0 PHILLIP LAGAO SUPERINTENDENT 205800 0 0 0 0 0 0 0 19497 0 225297 0 0 0 WILLIAM MORACH HEAD GOLF PROFESSIONAL 158043 0 0 0 0 0 0 0 17451 0 175494 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THERE ARE TWO CLASSES OF MEMBERSHIP THAT HAVE RIGHTS TO ELECT THE GOVERNING BODY, APPROVE SIGNIFICANT DECISIONS, OR HAVE A RIGHT TO RESIDUAL ASSETS UPON DISSOLUTION. THERE ARE REGULAR MEMBERS (LIMITED TO 500) AND LIFE MEMBERS. LIFE MEMBERS ARE MEMBERS THAT HAVE BEEN A REGULAR MEMBER FOR AT LEAST 50 YEARS. FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS AND LIFE MEMBERS HAVE THE RIGHT TO ELECT AND VOTE FOR MEMBERS OF THE ORGANIZATION'S GOVERNING BODY (BOARD). FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE CONTROLLER REVIEWS THE FORM 990 AND 990T. A COPY IS ALSO POSTED IN A SECURE AREA OF THE WEBSITE FOR THE EXECUTIVE COMMITTEE MEMBERS TO REVIEW. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION DECISIONS FOR THE GENERAL MANAGER ARE MADE BY THE COMPENSATION COMMITTEE, WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, PAST PRESIDENT, TREASURER AND SECRETARY. THE PROCESS CONSISTS OF A FORMAL PERFORMANCE REVIEW AND COMPARISONS OF SIMILAR WAGES PAID AT OTHER PRIVATE GOLF CLUBS. THIS PROCESS IS PERFORMED ANNUALLY ON OR ABOUT JANURARY 1ST. THIS WAS LAST PERFORMED ON THE LISTED DATE IN 2023. COMPENSATION DECISIONS FOR THE CONTROLLER, FOOD AND BEVERAGE MANAGER, MEMBERSHIP AND BANQUET COORDINATOR, MAINTENANCE MANAGER, GOLF PROFESSIONAL, SUPERINTENDENT AND POOL MANAGER ARE MADE BY THE GENERAL MANAGER. THE PROCESS CONSISTS OF A FORMAL PERFORMANCE REVIEW AND COMPARISONS OF SIMILAR WAGES PAID AT OTHER PRIVATE GOLF CLUBS. THIS PROCESS IS PERFORMED ANNUALLY ON JANUARY 1ST AND WAS LAST PERFORMED ON THE LISTED DATE IN 2023. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST.