2025-07-10T09:43:42-04:00 2024-11-30 472814883 MARI HUFF CPA PA 701 S COLORADO AVENUE SUITE 2 STUART FL 34994 990 2023-12-01 590814422 TEQUESTA COUNTRY CLUB INC TEQU 5617464501 201 COUNTRY CLUB DRIVE TEQUESTA FL 33469 DAVID NOBLE TREASURER 5615294633 2025-06-07 true true MARI HUFF CPA P00761938 7728882042 2025-06-20 2023 2025-03-06 01:10:19Z BRITT T WHITFIELD 12839115 false X WWW.TEQUESTACOUNTRYCLUB.NET X 1957 FL THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. 11 11 86 58 266302 131228 0 6993480 7761028 201820 261262 769650 1273504 7964950 9295794 0 0 5530737 5933536 0 0 3635975 3793193 9166712 9726729 -1201762 -430935 14398216 17875741 833865 958536 13564351 16917205 THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. false false 9405690 6303562 THE CLUB PROVIDES RESTAURANT, GOLF, AND OTHER SOCIAL ACTIVITIES FOR ITS MEMBERS AND NONMEMBERS FROM THE COMMUNITY. THE CLUB HAS OVER 500 MEMBERS. 9405690 false false false false false false false false false true false false false true false 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 true 13 0 86 true true true false false false false false false false false false false false false false X 11 11 false false false false true true true true true false false true true true true false true true true false FL X KERRY BROWN 5617464501 201 COUNTRY CLLUB DRIVE TEQUESTA FL 33469 X DONALD A BRENNAN SECRETARY X X 0 0 0 SAM FORREST TRUSTEE/DIRE X 0 0 0 MATTHEW K KUNTZ ASSISTANT TR X X 0 0 0 CHRISTOPHER R LESSER TRUSTEE/DIRE X 0 0 0 ADRIENNE MACLEAN TRUSTEE/DIRE X 0 0 0 DAVID NOBLE TREASURER X X 0 0 0 TYLER WACKMAN VICE PRESIDE X X 0 0 0 BRITT T WHITFIELD PRESIDENT X X 0 0 0 TODD WODRASKA TRUSTEE/DIRE X 0 0 0 false false false MEMBERSHIP DUES 6209940 6209940 GOLF ACTIVITY 1457466 1457466 INITIATION FEES 93622 93622 7761028 229779 229779 2505500 2474017 31483 31483 31483 2232591 1069304 1163287 1158247 5040 OTHER INCOME 110217 110217 110217 9295794 2819552 266302 6209940 5575755 5408482 167273 109936 104439 5497 247845 235453 12392 90236 90236 148065 140661 7404 340980 323931 17049 623378 623378 594686 564952 29734 REPAIRS AND MAINTENANCE 871401 827831 43570 LICENSES AND TAXES 318414 302493 15921 OTHER RESTAURANT SUPPLIES 240980 240980 GROUNDS MAINTENANCE 174467 165744 8723 390586 377110 13476 9726729 9405690 321039 0 X 833256 2629929 6314694 7349034 710635 922527 397998 377809 94088 147963 15398955 8959328 6032174 6439627 15371 8852 14398216 17875741 633996 550601 184498 399083 15371 8852 833865 958536 X 13564351 16917205 13564351 16917205 14398216 17875741 X -430935 48586 3735203 X false true X true false 176997 176997 4219530 3192162 1027368 5103647 2193708 2909939 5898781 3573458 2325323 6439627 OPERATING LEASE RIGHT OF USE LIABILI 8852 8852 13090559 48586 3746179 3794765 9295794 9295794 9726729 9726729 9726729 SCHEDULE D, PAGE 4, PART XI, LINE 2D UPFRONT INITIATION FEES MEMBER RESTRICTED 2,603,976 CAPITAL DUES ASSESS-MEMBER RESTRICTED 1,137,910 NON MEMBER DINNING COSTS NETTED ON 990T 4,293 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION'S MEMBERS ARE ALLOWED TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, BY-LAWS, AND HAVE INPUT INTO BOARD OF GOVERNOR'S ELECTIONS. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S MEMBERS ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY THROUGH THE NOMINATING COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS THROUGH THEIR REPRESENTATIVES ON THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 AND 990-T ARE REVIEWED BY THE ACCOUNTING MANAGER, A MEMBER OF THE FINANCE COMMITTEE, AND THE TREASURER BEFORE IT IS SIGNED AND FILED. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABE TO THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE MONITORED THROUGH THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE TO THE PUBLIC UPON REQUEST TO THE OPERATIONS MANAGER. FORM 990, PART X FIN 48 FOOTNOTE THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME INCLUDING INTEREST INCOME AND NON-MEMBER INCOME FOR CLUBHOUSE SERVICES. A PROVISION FOR APPLICABLE STATE AND FEDERAL INCOME TAXES HAS BEEN MADE IN ACCORDANCE WITH THESE STATUTES. AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD. THE CLUB ASSESSES ITS INCOME TAX POSITION BASED ON MANAGEMENT'S EVALUATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE REPORTING DATE. THE CLUB DID NOT ACCRUE ANY INTEREST EXPENSE OR PENALTIES RELATED TO TAX POSITIONS. THERE ARE CURRENTLY NO OPEN FEDERAL OR STATE TAX YEARS UNDER AUDIT. FORM 990, PART XI, LINE 9 INITIATION FEES - MEMBER RESTRICTED 2,603,976 CAPITAL ASSESSMENTS - MEMBER RESTRICTED 1,137,910 ISSUANCE OF NEW MEMBER CERTIFICATES 24 NON MEMBER EXPENSE NETTED ON 990T 4,293 REDEMPTION OF MEMBERSHIP CERTIFICATES -11,000 TOTAL 3,735,203