2024-02-13T15:21:18-06:00 2023-03-31 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2022-04-01 590206825 THE Country Club of Orlando Inc % MICHAEL C HENDRIX COUN 4078490990 1601 Country Club Drive Orlando FL 32804 Eric H Allain GM/COO/Secretary 4078490990 2024-02-15 true Eric H Allain 999009999 PEDRO A HILERA CPA P00638738 4078491569 2024-02-15 3 2022 2023-04-26 12:10:37Z Eric H Allain 1601 Country Club Drive Orlando FL 32804 18267736 false X COUNTRYCLUBOFORLANDO.COM X 1911 FL PRIVATE CLUB - RECREATIONAL & SOCIAL. 12 12 236 13 314234 0 0 0 7146772 8380900 1249654 -202579 6082660 7709155 14479086 15887476 0 0 0 0 5285664 6230107 0 0 0 5097600 5878537 10383264 12108644 4095822 3778832 21146574 25992879 5678060 6381053 15468514 19611826 TO OWN AND OPERATE THE COUNTRY CLUB FACILITIES AS A PRIVATE CLUB FOR THE PLEASURE AND RECREATION OF ITS MEMBERS, THEIR GUESTS, AND OTHER PERMITTED USERS. false false 9342511 15775821 THE CLUB PROVIDED RESTAURANT, GOLFING, TENNIS, AND AQUATIC FACILITIES FOR ITS MEMBERS. THE CLUBS OPERATIONS ARE FUNDED PRIMARILY BY DUES FROM MEMBERS, FOOD AND BEVERAGE SALES, AND GOLF AND TENNIS MERCHANDISE SALES. 9342511 false false false false false false false false false true false false true 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 false false false true 14 0 true 236 true true true false false false true true 5304461 314234 false false false X 12 12 false false false false true true true true true false false false true false false true true true true false FL X MICHAEL C HENDRIX 4078490990 1601 COUNTRY CLUB DRIVE Orlando FL 32804 Eric H Allain GM/COO/SECRETARY 60.0 0.0 X X 268518 0 1872 ROBERTA HUELGA Head Golf Professional 40.0 0.0 X 156319 0 2946 GABRIEL MATTOS Head Tennis Professional 40.0 0.0 X 138997 0 1365 Edward Batcheller Golf Course Superintendent 40.0 0.0 X 130962 0 0 Rabie Jalbane Food And Beverage Manager 40.0 0.0 X 121067 0 2193 Charles Martini Controller 40.0 0.0 X 118231 0 1396 DAVID MCLEOD DIRECTOR 1.0 0.0 X 0 0 0 VICTOR FARINA DIRECTOR 1.0 0.0 X 0 0 0 Thomas Sittema PRESIDENT 1.0 0.0 X X 0 0 0 ROBERT DELLECKER DIRECTOR 1.0 0.0 X 0 0 0 Bryan Joseph VICE PRESIDENT 1.0 0.0 X X 0 0 0 Blake Peeper Director 1.0 0.0 X 0 0 0 KIMBERLY KOON Director 1.0 0.0 X 0 0 0 BILL MOSS Past President 1.0 0.0 X X 0 0 0 LEONARD E WILLAMS TREASURER 1.0 0.0 X X 0 0 0 DIANNA MORGAN DIRECTOR 1.0 0.0 X 0 0 0 JOHN PINEL DIRECTOR 1.0 0.0 X 0 0 0 KEVIN TAYLOR DIRECTOR 1.0 0.0 X 0 0 0 BOB BAILEY DIRECTOR 1.0 0.0 X 0 0 0 934094 0 9772 8 false true false 0 0 MEMBERSHIP DUES 713910 7080884 7080884 GOLF ACTIVITIES 713910 997267 785072 212195 TENNIS PRO SHOP 713910 106278 105553 725 LOCKER ROOMS 713910 59000 59000 FITNESS 713910 1519 1519 135952 135952 8380900 19877 19877 0 0 0 0 0 222456 -222456 -222456 -222456 0 0 0 0 0 0 4411606 2157804 2253802 2152488 101314 CAPITAL ASSESSMENTS 913910 3469171 3469171 INITIATION FEES 913910 1835290 1835290 CHANGE IN DERIVIATIVE INTSTRUMENTS 913910 150892 150892 5455353 15887476 15775821 314234 -202579 0 0 0 0 307518 0 307518 0 0 5368242 4280234 1088008 25967 25967 528380 396650 131730 0 0 62841 969 61872 0 0 0 0 0 0 0 0 0 2127591 1499336 628255 0 0 0 159336 159336 0 1455763 1455763 175673 165781 9892 GOLF ACTIVITIES 528887 375871 153016 GAS AND OIL 62171 62171 SUPPLIES 967832 818381 149451 EVENT EXPENSES 277480 277480 60963 9875 51088 12108644 9342511 2766133 0 2605674 5211925 0 0 0 0 1218085 1589311 0 0 0 0 0 0 287956 410260 145506 151540 31107562 14887257 16878853 16220305 0 0 0 80802 0 0 0 0 10500 2328736 21146574 25992879 738304 727995 0 0 1364414 594848 0 0 0 0 0 0 3389084 2606723 0 0 186258 2451487 5678060 6381053 X 15468514 19611826 0 0 15468514 19611826 21146574 25992879 X 3778832 364480 X X false true X true false 74140 74140 16258164 7657478 8600686 4792801 3855835 936966 9982457 3373944 6608513 16220305 OTHER RECEIVABLES 1299589 RIGHT-OF-USE 1018398 OTHER ASSETS 10749 2328736 0 LEASE LIABILITIES 1018398 DEPOSITS 133500 DEFERRED EMPLOYER RENTION CREDITS 1299589 2451487 X 18045280 2157804 2157804 15887476 15887476 14266448 2157804 2157804 12108644 12108644 PART X, LINE 2 Income Taxes - The Internal Revenue Service has exempted the Club from federal income taxes under Section 501(c)(7) of the Internal Revenue Code. The Tax Reform Act of 1969 imposed a corporate income tax on "unrelated business taxable income" of an otherwise tax-exempt club. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Club in its tax returns. The Club's status as a tax-exempt entity is defined as a tax position. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Club in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Club has any material uncertain tax positions at March 31, 2023. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. PART XI, LINE 2D, OTHER ADJUSTMENTS COST OF GOODS SOLD ON GROSS SALES OF INVENTORY: 2,157,804. PART XII, LINE 2D, OTHER ADJUSTMENTS COST OF GOODS SOLD ON GROSS SALES OF INVENTORY: 2,157,804. X X X X false false false Eric H Allain GM/COO/SECRETARY 268518 0 0 0 0 0 1872 0 0 0 270390 0 0 0 ROBERTA HUELGA Head Golf Professional 156319 0 0 0 0 0 2946 0 0 0 159265 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A PRIVATE COUNTRY CLUB, THEREFORE IT IS COMPRISED OF A LARGE NUMBER OF MEMBERS WHO JOIN VOLUNTARILY, BUT RECEIVE FINAL APPROVAL FROM THE BOARD OF DIRECTORS FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS HAVE VOTING PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS CAN INCREASE OR DECREASE THE NUMBER OF DIRECTORS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN ALSO MAKE AMENDMENTS TO THE BYLAWS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN PETITION THE BOARD WITH 100 SIGNATURES. ALSO, INCREASES IN DUES AND CHANGES IN THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11 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 PRESIDENT, GENERAL MANAGER, AND CONTROLLER. THE PRESIDENT, GENERAL MANAGER, AND DIRECTOR OF FINANCE REVIEW FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BASED ON PERFORMANCE AND DECISIONS ARE MADE BY AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE USES BEST PRACTICES OF THE CLUB MANAGERS ASSOCIATION OF AMERICA TO EVALUATE THE PERFORMANCE OF THE CLUB'S KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS ISSUANCE OF NEW MEMBERSHIP CERTIFICATES: $364,480