2024-10-04T17:18:43-04:00 2022-12-31 911125800 SHANNON & ASSOCIATES LLP 1851 CENTRAL PLACE SOUTH SUITE 225 KENT WA 980307507 990 2022-01-01 910378650 RAINIER GOLF AND COUNTRY CLUB RAIN 2062422222 11133 DES MOINES MEMORIAL DR S SEATTLE WA 98168 BRIAN MANDELL-RICE TREASURER 2062422222 2024-10-02 true false JULIE COURTNEY P00177348 2538528500 2024-10-04 2022 2024-10-15 13:58:12Z CHRIS GUISE 11133 DES MOINES MEMORIAL DR S SEATTLE WA 98168 5855722 false X WWW.RAINIERGOLFCC.COM X 1949 WA TO PROVIDE RECREATIONAL FACILITIES AND SERVICES FOR CLUB MEMBERS. 9 9 134 83 416820 17698 0 3802657 4517320 -1614 -7564 568718 684794 4387459 5194550 0 0 2778121 2926615 0 0 1679579 2143753 4457700 5070368 -70241 124182 8006085 10727016 573957 2377077 7432128 8349939 TO PROVIDE RECREATIONAL FACILITIES AND SERVICES FOR CLUB MEMBERS. false false 4033350 4517320 PROGRAM SERVICES INCLUDE THE GOLF COURSE, PRO SHOP, RESTAURANT, LOUNGE, SWIMMING POOL, AND GENERAL USE OF THE COUNTRY CLUB GROUNDS FOR THE MEMBERS. 4033350 false false false false false false false false true 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 39 0 134 true true true false false false false 683690 473790 false false false X 9 9 false false false false true true true true true false false false true true false false false true true false X X AUDREY PITRE CONTROLLER 2062422222 11133 DES MOINES MEMORIAL DR S SEATTLE WA 98168 C BRYON HAMMOCK GENERAL MANA 40.00 X 25400 0 2023 CHUCK FLAJOLE PRESIDENT 3.00 X X 0 0 0 BRIAN MANDELL-RICE TREASURER 5.00 X X 0 0 0 JOHN JACOBS SECRETARY 2.00 X X 0 0 0 DAN KULLY VICE PRESIDE 2.00 X X 0 0 0 JASON MOON DIRECTOR 1.00 X 0 0 0 KEITH PETRAK DIRECTOR 1.00 X 0 0 0 MICHAEL MALLAGH DIRECTOR 1.00 X 0 0 0 CHRIS GUISE DIRECTOR 1.00 X 0 0 0 LARRY BAUSH DIRECTOR 1.00 X 0 0 0 SCOTT DIEHL GENERAL MANA 40.00 X 98665 0 18623 RICHARD CASSENS EMPLOYEE 40.00 X 119467 0 0 243532 20646 1 false false false MEMBERSHIP DUES 713910 3700004 3700004 GREENS FEES - MEMBERS 713910 424128 424128 GREENS FEES - NON-MEMBER 713910 320733 320733 LOCKER ROOM RENTALS 713910 56160 56160 SWIMMING POOL FEES & LESSONS 713910 15795 15795 500 500 4517320 30 30 420 8014 -7594 -7594 -7594 1327146 653158 673988 577931 96057 MISCELLANEOUS INCOME 713910 10806 10806 10806 5194550 4777730 416820 151679 151679 2160266 1930684 229582 31469 25730 5739 319718 293664 26054 263483 229877 33606 61120 61120 99614 36637 62977 269831 204983 64848 284547 127314 157233 13664 7745 5919 81975 81975 483894 483894 50267 50267 GOLF COURSE SUPPLIES 180506 180506 MEMBERSHIP SERVICES 118546 118546 MACHINERY RENTAL 74797 74797 LADIES MEETINGS 68725 68725 356267 250248 106019 5070368 4033350 1037018 0 351472 350437 1564621 1492352 212037 306329 120856 179166 81131 118053 15931984 7733427 5675968 8198557 82122 8006085 10727016 313530 448499 233622 221186 1625000 26805 82392 573957 2377077 X 253204 253204 3402605 4196234 3776319 3900501 7432128 8349939 8006085 10727016 X 124182 793629 X true X false true false 56138 3601 904 58835 50442 25437 19741 56138 42485 30483 4 22530 50442 53823 10710 5 22053 42485 55843 41766 5 43791 53823 1.00000 false false 160430 160430 8765096 2200632 6564464 2717852 1878697 839155 4288606 3654098 634508 8198557 CAPITAL LEASE PAYABLE 82392 82392 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED FOR SPECIAL PROJECTS IDENTIFIED AND DETERMINED BY THE MEMBERSHIP OF RAINIER GOLF & COUNTRY CLUB. MOST PROJECTS ARE CAPITAL IN NATURE, SUCH AS RENOVATIONS OR FURNITURE AND EQUIPMENT PURCHASES. SCHEDULE D, PAGE 3, PART X ACCOUNTING FOR INCOME TAX GUIDANCE REQUIRES NONPUBLIC ENTITIES TO DETERMINE AND EVALUATE UNCERTAIN TAX POSITIONS. THE STANDARD REQUIRES ENTITIES TO MEASURE, RECOGNIZE, AND DISCLOSE UNCERTAIN TAX POSITIONS. THE TERM TAX POSITION INCLUDES, BUT IS NOT LIMITED TO, A DECISION NOT TO FILE A RETURN, THE CHARACTERIZATION OF INCOME OR A DECISION TO EXCLUDE REPORTING TAXABLE INCOME ON A TAX RETURN, AND THE ENTITY'S TAX-EXEMPT STATUS. MANAGEMENT BELIEVES THE CLUB DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. THE CLUB MAY BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR CALENDAR YEARS 2020 THROUGH 2022. FORM 990, PAGE 1, PART I, LINE 6 THE ORGANIZATION'S BOARD MEMBERS ARE ALL UNPAID VOLUNTEERS, IN ADDITION, VOLUNTEERS ASSIST THE ORGANIZATION THROUGH PARTICIPATION ON SUBCOMMITTEES INCLUDING THE GREENS, FINANCE, MEMBERSHIP, SPECIAL PROJECTS, HOUSE, GOLF, FRIENDS OF RAINIER, LADIES DIVISION, AND PLANNING COMMITTEES. OTHER VOLUNTEERS ASSIST WITH GOLF TOURNAMENT AND EVENT DECORATION, REGISTRATION, AND OPERATION. FORM 990, PAGE 6, PART VI, LINE 6 ACTIVE MEMBERS HOLD 1 STOCK CERTIFICATE. ACTIVE MEMBERS ARE THE ONLY VOTING MEMBERS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT ALL BOARD MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS APPROVE THE 3 YEAR CAPITAL PLAN PRESENTED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B FINANCE COMMITTEE REVIEWS AND APPROVES THE FORM 990 AND FORM 990-T AND AUTHORIZES FILING OF THE RETURNS. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARY OF THE GENERAL MANAGER IS DETERMINED BY EVALUATING THE SALARY OF MANAGEMENT STAFF AT OTHER CLUBS IN THE AREA, TIME AND LEVEL OF MATURITY OF THE PERSON IN THE POSITION, AND ECONOMIC FACTORS. THE GENERAL MANAGER RECEIVES A REVIEW FROM A SUBCOMMITTEE OF THE BOARD, INCLUDING THE BOARD PRESIDENT, WITH INPUT FROM ALL THE DIRECTORS. THE SALARY MAY BE ADJUSTED THROUGH BASE PAY INCREASE OR THROUGH A BONUS SYSTEM BASED ON ACHIEVING STATED GOALS. FORM 990, PAGE 6, PART VI, LINE 15B KEY EMPLOYEES' COMPENSATION IS REVIEWED BY THE GENERAL MANAGER. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 CERTIFICATE MEMBER FEES & ASSESSMENTS 793,629