2025-03-10T17:07:26-04:00 2024-12-31 933523116 CAVANAGH CPAS & ASSOCIATES LLC 2346 POST RD SUITE 204 WARWICK RI 02886 990 2024-01-01 050235015 WARWICK COUNTRY CLUB INC WARW 4017390550 394 NARRAGANSETT BAY AVENUE WARWICK RI 02889 LEN GRECCO TREASURER 4017390550 2025-02-24 true true PAUL J CAVANAGH P01340236 4016163700 2025-03-02 2024 2025-03-06 01:10:19Z WARWICK COUNTRY CLUB THOMAS STONE 8938233 false X WWW.WARWICKCC.COM X 1924 RI WARWICK COUNTRY CLUB, INC. IS ORGANIZED TO ENCOURAGE AND FURNISH FOR ITS MEMBERS AN OPPORTUNITY TO PLAY GOLF, TENNIS, OTHER OUT-OF-DOOR SPORTS, AND SOCIAL ACTIVITIES. 10 10 184 556195 71092 0 3928588 4043643 -23027 77092 803925 2425672 4709486 6546407 0 0 1728543 1892912 0 0 2395338 2546580 4123881 4439492 585605 2106915 9159860 10997040 3205353 2855543 5954507 8141497 X WARWICK COUNTRY CLUB, INC. IS ORGANIZED TO ENCOURAGE AND FURNISH FOR ITS MEMBERS AN OPPORTUNITY TO PLAY GOLF, TENNIS, OTHER OUT-OF-DOOR SPORTS, AND SOCIAL ACTIVITIES. false false GOLF - TO PROVIDE MEMBERS WITH STATE-OF-THE-ART GOLFING FACILITIES. BEVERAGE AND RESTAURANT OPERATION - TO PROVIDE MEMBERS AND THEIR GUESTS WITH AN OPPORTUNITY FOR DINING AND SOCIALIZING. POOL & TENNIS - TO PROVIDE MEMBERS WITH A PLACE TO SWIM AND PLAY TENNIS. GOLF - TO PROVIDE MEMBERS WITH STATE-OF-THE-ART GOLFING FACILITIES. false false false false false false false false false true false false true false true true false false false false false false false false false false false false true false false false false false true false false false false false true false false true 21 0 false 184 true true true false false false false 237250 1645529 false false false X 10 10 false false false false true true true true true false false true false false false true true false X X LEN GRECCO TREASURER 4017390550 394 NARRAGANSETT BAY AVENUE WARWICK RI 02889 THOMAS STONE PRESIDENT 1.00 X X 0 0 0 MICHAEL KACEWIZC VICE PRESIDE 1.00 X X 0 0 0 LEN GRECCO TREASURER 1.00 X X 0 0 0 KATHY-JO PAYETTE SECRETARY 1.00 X X 0 0 0 SEAN COTTRELL CHAIRPERSON 1.00 X 0 0 0 NANCY ENOS CHAIRPERSON 1.00 X 0 0 0 ANGELLA FRANKLIN CHAIRPERSON 1.00 X 0 0 0 KEITH JACOBSON CHAIRPERSON 1.00 X 0 0 0 WILLIAM MEYER JR CHAIRPERSON 1.00 X 0 0 0 JENNIFER TOMASSI CHAIRPERSON 1.00 X 0 0 0 MATTHEW WALSH GOLF PROFESS 40.00 X 110231 0 19197 RICK SHAUNNESSY GENERAL MANA 40.00 X 186846 0 693 ROBERT POULIN CONTROLLER 40.00 X 85200 0 9120 STEVE THYS GOLF SUPERIN 40.00 X 142507 0 24739 JULIE NAHAS GENERAL MANA 40.00 X 71608 0 8616 BRIAN DINAN CHEF 40.00 X 150229 0 5606 746621 67971 4 false true false MEMBERSHIP DUES 3401483 3401483 GOLF CART RENTALS 207723 207723 GREEN FEES 186359 186359 GREEN FEES - UNRELATED INCOME 713910 126580 126580 GOLF CART RENTALS - UNRELATED 713910 72680 72680 48818 48818 4043643 72092 72092 5000 5000 5000 5000 3023092 2391826 631266 346423 284843 IRRIGRATION ASSESSMENT 1284554 1284554 RENOVATION ASSESSMENT 388250 388250 CAPITAL ASSESSMENT 86372 86372 35230 35230 1794406 6546407 5990212 556195 658757 658757 953592 953592 96434 96434 184129 184129 1325 1325 33280 33280 67656 67656 172612 172612 408046 408046 1360 1360 50704 50704 515027 515027 188640 188640 CHEMICALS, SEEDS & FERTIL 397364 397364 EQUIPMENT & IMPROVEMENT 355607 355607 BANQUET, UNIFORMS, CLEANI 207642 207642 REPAIRS & MAINTENANCE 147317 147317 4439492 4439492 0 0 688597 639846 2232585 2148586 214644 173542 139406 166851 144670 144436 14157764 7087376 5011057 7070388 19940 43508 708961 609883 9159860 10997040 568334 453995 888862 999134 1748157 1402414 3205353 2855543 X 5954507 8141497 5954507 8141497 9159860 10997040 X 2106915 80075 X false true X true false 9558799 5064772 4494027 1610280 1325027 285253 2988685 697577 2291108 7070388 ROU ASSETS - GOLF CARTS 273768 ROU ASSETS - J. DEERE FWAY MOWERS 138675 ROU ASSETS - J. DEERE 2700 MOWERS 77840 ROU ASSETS - GRINDERS 60404 ROU ASSETS - UTILITY CARTS & ROLLER 26058 ROU ASSETS - TURFCO TOP DRESSER 17298 ROU ASSETS - SUPERINTENDENT TRUCK 8602 ROU ASSETS - ROLLERS 5238 INITIATION FEES RECEIVABLE - LT 2000 609883 X 8938233 2391826 2391826 6546407 6546407 6751243 2391826 2391826 4359417 80075 80075 4439492 SCHEDULE D, PAGE 3, PART X THE CLUB RECOGNIZES AND MEASURES ITS UNRECOGNIZED TAX BENEFITS IN ACCORDANCE WITH FASB ASC 740, INCOME TAXES. UNDER THAT GUIDANCE THE CLUB ASSESSES THE LIKELIHOOD, BASED ON TECHNICAL MERIT, THAT TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. THE MEASUREMENT OF UNRECOGNIZED TAX BENEFITS IS ADJUSTED WHEN NEW INFORMATION IS AVAILABLE OR WHEN AN EVENT OCCURS THAT REQUIRES A CHANGE. GENERALLY, THE CLUB'S FEDERAL AND STATE TAX RETURNS REMAIN OPEN FOR EXAMINATION FOR THREE YEARS. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD - FOOD & BEVERAGE 2,391,826 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD - FOOD & BEVERAGE 2,391,826 SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 80,075 X X false false false RICK SHAUNNESSY GENERAL MANAGER 186846 693 187539 STEVE THYS GOLF SUPERINTENDENT 142507 24739 167246 BRIAN DINAN CHEF 150229 5606 155835 MATT WALSH GOLF SHOP INC MATT WALSH GOLF SHOP INC OWNED BY O/KE 396384 FEES FOR GOLF SHOP false SCHEDULE L, PART V GOLF PROFESSIONAL MATTHEW WALSH WAS HIRED TO PROVIDE SERVICES TO THE ORGANIZATION AS A GOLF PROFESSIONAL. AS SUCH, HE IS CONSIDERED AN EMPLOYEE. MR. WALSH ALSO OPERATES THE INDEPENDENTLY RUN PRO SHOP ON THE ORGANIZATION'S PREMISES, FOR WHICH HE IS CONSIDERED AN INDEPENDENT BUSINESS. THE PRO SHOP PROVIDE'S MERCHANDISE TO THE ORGANIZATION'S MEMBERS AND THEIR GUESTS. TYPICALLY, NO CASH IS EXCHANGED IN THE PRO SHOP FOR MEMBER PURCHASES. INSTEAD, PURCHASES ARE REFLECTED ON EACH MEMBER'S MONTHLY STATEMENT ISSUED BY THE ORGANIZATION. THE ORGANIZATION REIMBURSES MR. WALSH FOR ALL MEMBER PURCHASES IN THE PRO SHOP WHEN THE MEMBER REMITS PAYMENT ON HIS/HER MONTHLY STATEMENT. MATTHEW WALSH HAS A SEPARATE S CORP. ESTABLISHED AS "MATT WALSH GOLF SHOP, INC." WHERE ALL PURCHASES AND REIMBURSEMENTS ARE PAID TO. FORM 990, PAGE 2, PART III, LINE 4D GOLF - TO PROVIDE MEMBERS WITH STATE-OF-THE-ART GOLFING FACILITIES. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS WHO ELECT THE MEMBERS OF THE GOVERNING BODY, AND WHO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7A A NOMINATING COMMITTEE IS ELECTED ANNUALLY BY THE BOARD OF GOVERNORS. THE NOMINATING COMMITTEE MAKES NOMINATIONS ANNUALLY FOR MEMBERS OF THE BOARD OF GOVERNORS AND BIANNUALLY FOR OFFICERS, AT LEAST THREE WEEKS PRIOR TO THE ANNUAL MEETING. NOMINATIONS MAY ALSO BE MADE BY VOTING MEMBERS OF THE ORGANIZATION. AT THE ANNUAL MEETING, THE VOTING MEMBERS OF THE ORGANIZATION ELECT THE OFFICERS AND REQUIRED NUMBER OF MEMBERS OF THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 7B ANY CHANGES TO THE ORGANIZATION'S BYLAWS MUST BE APPROVED BY A MAJORITY OF THE VOTING MEMBERS. IN ADDITION, ANY SIGNIFICANT IMPROVEMENTS TO THE CLUBHOUSE OR GROUNDS MUST BE APPROVED BY THE VOTING MEMBERS OF THE ORGANIZATION. FINALLY, AS EXPLAINED FOR PART VI, LINE 7A, THE VOTING MEMBERS OF THE ORGANIZATION ELECT THE MEMBERS OF THE BOARD OF GOVERNORS, AS WELL AS THE OFFICERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE CLUB CONTROLLER AND TREASURER PRIOR TO ITS FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C WHILE THE ORGANIZATION DOES NOT MAINTAIN A WRITTEN CONFLICT OF INTEREST POLICY, A RESOLUTION WAS PASSED PERMITTING MEMBERS AN OPPORTUNITY TO BID ON CONTRACTS WITH THE ORGANIZATION. WHEN THIS OCCURS, BIDS ARE ALSO OBTAINED FROM OTHER VENDORS. THE ORGANIZATION SELECTS BIDS BASED ON WHAT AGREEMENT BEST SERVES ITS NEED, WITHOUT REGARD TO WHO THE BID IS FROM. AS OF THE FILING OF THIS RETURN, THE ORGANIZATION IS MAKING EFFORTS TO ESTABLISH A FORMAL WRITTEN CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A FOR THE ORGANIZATION'S FOUR MANAGERS (GENERAL MANAGER, CONTROLLER, GOLF COURSE SUPERINTENDENT, AND GOLF PROFESSIONAL), THE PROCESS OF DETERMINING COMPENSATION IS DONE AT THE BOARD OF GOVERNORS LEVEL. THE GENERAL MANAGER THE GOLF PROFESSIONAL, AND THE GOLF COURSE SUPERINTENDENT HAVE CONTRACTS WITH COMPENSATION LEVELS NEGOTIATED FOR THE SPECIFIC YEAR OF THE CONTRACT. THEY RECEIVE ANNUAL PERFORMANCE REVIEWS FROM THE SPECIFIC GOVERNORS THEY REPORT TO AS WELL AS FROM THE OFFICERS OF THE BOARD OF GOVERNORS. THE CONTROLLER IS NOT A CONTRACTUAL EMPLOYEE, BUT CONSIDERED EQUAL WITH THE OTHER THREE PROFESSIONALS. AS SUCH, THE CONTROLLER RECEIVES AN ANNUAL PERFORMANCE REVIEW BY THE OFFICER OF THE BOARD OF GOVERNOR THEY REPORT TO, AT WHICH TIME ANY ADJUSTMENTS TO COMPENSATION AMOUNTS ARE MADE. ALL ADJUSTMENTS TO COMPENSATION FOR THE MANAGEMENT TEAM MUST BE APPROVED BY THE BOARD OF GOVERNORS WHEN THE FINAL BUDGET IS VOTED ON. FORM 990, PAGE 6, PART VI, LINE 15B FOR ALL OTHER EMPLOYEES, ANNUAL PERFORMANCE EVALUATIONS ARE DONE BY THE MANAGER THE EMPLOYEE REPORTS TO. THE MANAGER MAKES ANY RECOMMENDATIONS FOR COMPENSATION ADJUSTMENTS OF THESE EMPLOYEES TO THE BOARD OF GOVERNORS, WHO IS RESPONSIBLE FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST, BY APPOINTMENT ONLY. THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS AT ALL TIMES AND TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 COST OF GOODS SOLD - FOOD & BEVERAGE 2,391,826 COST OF GOODS SOLD - FOOD & BEVERAGE -2,391,826 BOOK / TAX DEPRECIATION DIFFERENCE 80,075 TOTAL 80,075 KENT COUNTY LAND COMPANY 394 NARRAGANSETT BAY AVENUE WARWICK RI 02889 050306991 LEASE RE RI WARWICK CC C CORP false WARWICK COUNTRY CLUB LAND TRUST 394 NARRAGANSETT BAY AVENUE WARWICK RI 02889 050235015 KCLC OWNER RI NA TRUST false false false false false false false false false false true false false false false false false false false false KENT COUNTY LAND CO (KCLC) K 175604 OPERATING EXP. OF KCLC