2025-11-14T15:11:49-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2024-07-01 860197309 PINETOP COUNTRY CLUB INC PINE 9283694375 6734 COUNTRY CLUB DRIVE PINETOP AZ 85935 MICHAEL MOODY PRESIDENT 9283694375 2025-11-13 1 1 LAURA SCHWEITZER CPA P01760010 6086628600 2025-11-13 2024 2025-03-06 01:10:19Z X MICHAEL MOODY 6734 COUNTRY CLUB DRIVE PINETOP AZ 85935 3449936 0 X PINETOPCC.COM X 1965 AZ TO PROVIDE GOLF, FOOD, BEVERAGE AND OTHER SOCIAL ACTIVITIES FOR ITS MEMBERS. 9 9 0 0 240038 24170 143500 2211852 25836 472201 2853389 0 0 1337344 0 0 1325044 2662388 191001 9386750 3310205 6076545 X PROVIDE PINETOP COUNTRY CLUB CURRENT AND FUTURE MEMBERS, FAMILIES, GUESTS, AND ASSOCIATES A PREMIER PRIVATE COUNTRY CLUB EXPERIENCE TO ENJOY, AND GROW PERSONALLY AND SOCIALLY WHILE CREATING POSITIVE LIFE-LONG FRIENDSHIPS AND MEMORIES THAT LAST GENERATIONS. WE STRIVE TO PROVIDE BEST-IN-CLASS MEMBER SERVICES INCLUDING GOLF, FOOD AND BEVERAGE AND SOCIAL ACTIVITIES TO OUR MEMBERS. 0 0 PROVIDING BEST-IN-CLASS MEMBER SERVICES INCLUDING GOLF, FOOD AND BEVERAGE AND SOCIAL ACTIVITIES TO OUR MEMBERS. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 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 45 0 1 0 1 1 0 0 0 0 0 0 302250 372290 0 0 0 X 9 9 0 1 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X RYAN LANZEN 9283694375 6734 COUNTRY CLUB DRIVE PINETOP AZ 85935 X MIKE MOODY PRESIDENT 5.00 X X 0 0 0 ED O'BRIEN PRESIDENT - AUG 2024 5.00 X X 0 0 0 LINDSAY BERGDALE VICE PRESIDENT 5.00 X X 0 0 0 MARC SZCZERBA TREASURER 5.00 X X 0 0 0 DAVID WEEKLY TREASURER - AUG 2024 5.00 X X 0 0 0 JIM SIDES SECRETARY 5.00 X X 0 0 0 ELLWOOD JONES DIRECTOR 5.00 X 0 0 0 SHANE LOHR DIRECTOR 5.00 X 0 0 0 NORMAN MENDOZA DIRECTOR 5.00 X 0 0 0 CHUCK RIEKANA DIRECTOR 5.00 X 0 0 0 DENISE VAN ZIJLL DIRECTOR 5.00 X 0 0 0 SHERI CARTER DIRECTOR - AUG 2024 5.00 X 0 0 0 RYAN LANZEN GENERAL MANAGER 40.00 X 179211 0 20356 PATRICK AFTANAS DIR OF CULINARY OPERATIONS 40.00 X 113448 0 8806 292659 0 29162 2 0 1 0 0 143500 143500 MEMBERSHIP DUES 713990 1481080 1481080 GOLF RELATED REVENUES 713910 379457 260618 118839 INITIATION FEES 713990 302250 302250 CLUB ACTIVITIES 713990 49065 49065 2211852 25836 25836 1068748 596547 472201 376838 95363 2853389 2469851 240038 0 112399 1014200 9795 104912 96038 45000 3214 55064 24751 19286 35365 153303 12139 2544 58508 444855 52874 LEASE EXPENSES 102510 SUPPLIES 76933 CREDIT CARD FEES 45229 TAXES 26711 166758 2662388 127540 1448584 84835 82038 45581 6807970 294483 0 6513487 0 1084685 0 9386750 352652 455689 2463607 0 38257 0 3310205 X 5881545 195000 0 6076545 0 9386750 X 191001 5885544 X X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416539 416539 3954863 127046 3827817 829211 119054 710157 1607357 48383 1558974 6513487 DEFERRED LOAN COSTS 24196 LIQUOR LICENSE 19321 ROU ASSETS 1041168 1084685 INCOME TAX LIABILITY 32579 LEASE LIABILITY 5678 38257 0 0 0 RYAN LANZEN GENERAL MANAGER 154211 0 25000 0 0 0 1928 0 18428 0 199567 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH TROON GOLF LLC. GOLF CLUB MANAGEMENT SERVICES AND EMPLOYEES ARE PROVIDED BY TROON GOLF LLC. FORM 990, PART VI, SECTION A, LINE 6 REGULAR EQUITY MEMBERSHIP - LIMIT 325, CURRENT 324 - FULL ACCESS TO ALL CLUB AMENITIES (GOLF COURSE, DINING OPTIONS, TENNIS, PICKLEBALL COURTS, AND ALL SOCIAL ACTIVITIES). REGULAR MEMBERSHIP IS CONSIDERED EQUITY-OWNED, IT CAN BE TRANSFERRED IN ACCORDANCE WITH POLICIES AND BYLAWS. REGULAR MEMBERS HAVE VOTING PRIVILEGES AND ARE ELIGIBLE TO SERVE ON THE BOARD OF DIRECTORS. CORPORATE DESIGNATE MEMBERSHIP(SPONSORSHIP) - NO LIMIT, CURRENT 14 - CORPORATE SPONSORED MEMBERSHIP REQUIRES AN INDIVIDUAL PRIMARY DESIGNEE WHO THEN HAS THE SAME BENEFITS AS A REGULAR EQUITY MEMBERSHIP. CLUBHOUSE MEMBERSHIP - LIMIT 125, CURRENT 109 - UNLIMITED ACCESS TO THE CLUBHOUSE AND CAN ENJOY DINING OPTIONS, TENNIS AND PICKLEBALL COURTS, AND SOCIAL EVENTS. ANCILLARY MEMBERSHIP: INTERMEDIATE GOLF MEMBERSHIP - LIMIT 50, CURRENT 42 - INDIVIDUALS BETWEEN THE AGE OF 21 AND 50. LEGACY MEMBERS - LIMIT 35, CURRENT 25 - INDIVIDUALS AT LEAST 75 YEARS OF AGE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND 990T IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY THE ORGANIZATION'S TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL TRANSACTION OR ARRANGEMENT WITH AN OFFICER OR DIRECTOR WOULD BE BROUGHT TO THE ATTENTION OF THE GENERAL MANAGER OR PROPERLY CONTROLLER TO DETERMINE APPROPRIATE TREATMENT IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. THE GENERAL MANAGER IS RESPONSIBLE FOR APPROVING ALL EXPENDITURES AND THE PROPERTY CONTROLLER HANDLES ALL DISBURSEMENTS AND RECEIPTS OF FUNDS, SO FINANCIAL TRANSACTIONS WOULD BE IDENTIFIED BEFORE ANY DISBURSEMENT OR RECEIPTS OF FUNDS COULD OCCUR. IF AN OFFICER OR DIRECTOR, OR AN IMMEDIATE FAMILY MEMBER, WOULD LIKE TO TRANSACT WITH THE CLUB OR CREATE AN AGREEMENT BEYOND THEIR STATED DUTIES (I.E. TO SELL GOODS OR SERVICES TO THE CLUB) A QUOTE OR PROPOSAL WOULD BE OBTAINED. THE GENERAL MANAGER AND CONTROLLER WOULD REVIEW QUOTE/PROPOSAL TO DEEM IT AN 'ARMS LENGTH' TRANSACTION. IF NEEDED, THE GENERAL MANAGER WOULD OBTAIN SIMILAR QUOTES/PROPOSALS FOR COMPARISON IN PREPARATION FOR PRESENTING TO THE BOARD OF DIRECTORS. THE QUOTE/PROPOSAL WOULD BE BROUGHT TO THE BOARD OF DIRECTORS MEETING FOR DISCUSSION AND APPROVAL. THE BOARD MEMBER INVOLVED IN THE POTENTIAL TRANSACTION LEAVES THE BOARD MEETING DURING DISCUSSION OF THE QUOTE/PROPOSAL. FURTHER, THE BOARD MEMBER IS NOT ALLOWED TO VOTE ON APPROVAL OF QUOTE/PROPOSAL. THIS BOARD MEMBER IS 'RESTRICTED' FROM DISCUSSING AND APPROVING THE QUOTE/PROPOSAL. IF THE TRANSACTION COULD EXCEED $25,000, THE QUOTE/PROPOSAL WOULD ALSO BE PRESENTED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, PRIOR TO PRESENTATION TO THE FULL BOARD IN COMPLIANCE WITH OUR CONTRACTS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH TROON GOLF LLC. INCLUDED IN THIS AGREEMENT IS PROVIDING COMPARABLE MANAGEMENT EMPLOYEE COMPENSATION DATA FOR SIMILAR COUNTRY CLUBS. FURTHER, THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS ANNUAL REVIEWS AND APPROVES THE CLUB'S BUDGET. THE BOARD HAS FINAL APPROVAL OVER COMPENSATION. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 NONE OF THESE ARE MADE AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: NET ASSETS FROM C CORPORATION 5,741,663. BEGINING NET ASSET ADJUSTMENT FOR ASC842 ADOPTION 143,881. FORM 990, PART XII, LINE 1, OTHER ACCOUNTING METHOD: ACCRUAL BASIS WITH DEPARTURES FOR REVENUE RECOGNITION. REVENUES ARE A DEPARTURE FROM GAAP ACCOUNTING.