2025-08-15T10:09:41-05:00 2024-09-30 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 334012333 990 2023-10-01 650129568 HARBOUR RIDGE YACHT & COUNTRY CLUB HARB 7723363000 12600 NW HARBOR RIDGE BLVD PALM CITY FL 34990 JEFFREY S BELAU CFO 7723363000 2025-08-14 1 0 CHRISTOPHER CECIL P01877773 5617124808 2025-08-14 2023 2025-03-06 01:10:19Z JILL KELLY 12600 NW HARBOR RIDGE BLVD PALM CITY FL 34990 21346108 0 X WWW.HARBOURRIDGE.COM X 1984 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 10 10 293 150 733541 260815 0 0 12832998 14362821 59481 268669 3641523 3194873 16534002 17826363 0 0 0 0 9745480 10626407 0 0 0 9561942 10144435 19307422 20770842 -2773420 -2944479 52219252 53929069 15475658 16791870 36743594 37137199 HARBOUR RIDGE YACHT & COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB'S REVENUE FROM FOOD & BEVERAGE SALES TOTALED $4,027,007 OF WHICH $718,010 WAS NON-MEMBER RELATED. APPROXIMATELY 54,140 ROUNDS OF GOLF WERE PLAYED FOR THE YEAR ENDED 9/30/24. ALL ROUNDS, WITH THE EXCEPTION OF 1,377, WERE MEMBER RELATED. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 121 0 1 293 1 1 1 0 0 0 1 1 0 783045 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X JEFF BELAU 7723363000 12600 NW HARBOUR RIDGE BLVD PALM CITY FL 34990 JILL KELLY DIRECTOR (THROUGH 1/28/24)/PRESIDENT 5.00 X X 0 0 0 KATHLEEN POWELL SECRETARY (THROUGH 1/28/24) 5.00 X X 0 0 0 WILLIAM W HARRISON JR SECRETARY (AS OF 1/28/24) 5.00 X X 0 0 0 ANDY HARRIS TREASURER (THROUGH 1/28/24) 5.00 X X 0 0 0 MICHAEL IMPERIALE DIRECTOR (THROUGH 1/28/24)/TREASURER (AS OF 1/28/2 5.00 X X 0 0 0 THOMAS DEFAZIO DIRECTOR 5.00 X 0 0 0 SARAH MANUS DIRECTOR 5.00 X 0 0 0 ELLEN THOMPSON DIRECTOR 5.00 X 0 0 0 GREG WARNER DIRECTOR 5.00 X 0 0 0 CHARLES WHITE DIRECTOR 5.00 X 0 0 0 SHERYL HAYES DIRECTOR (THROUGH 1/28/24) 5.00 X 0 0 0 DANIEL ZIVNEY DIRECTOR (THROUGH 1/28/24) 5.00 X 0 0 0 THOMAS OLSON DIRECTOR (THROUGH 6/27/24) 5.00 X 0 0 0 KENNETH HUNZEKER DIRECTOR (AS OF 1/28/24) 5.00 X 0 0 0 GIL ZANCHI DIRECTOR (AS OF 1/28/24) 5.00 X 0 0 0 MICHAEL SALERNO GENERAL MANAGER 50.00 X 400000 0 45090 JEFFREY BELAU CHIEF FINANCIAL OFFICIAL 50.00 X 248762 0 17017 TIM CANN DIRECTOR OF GOLF MAINTENANCE 50.00 X 271263 0 5588 TERESA SALVAGGIO FOOD & BEVERAGE DIRECTOR 50.00 X 127255 0 5588 NIKI PLAITIS HUMAN RESOURCES DIRECTOR 50.00 X 127877 0 5588 LISA DMITI DIRECTOR OF FITNESS 50.00 X 131707 0 5588 JOHN OLEARY EXECUTIVE CHEF 50.00 X 180333 0 17017 KALLIE LANGBERG DIRECTOR OF COMMUNICATIONS 50.00 X 127873 0 17017 1615070 0 118493 8 0 1 0 BARNETT MANAGEMENT - AP FBO SOURCE MANAG 85 REVERE DR SUITE J NORTHBROOK IL 60062 STAFFING CONTRACTOR 842234 CLIFF DRYSDALE MANAGEMENT LLC TROON GOLF LLC 15044 N SCOTTSDALE SCOTTSDALE AZ 85254 RACQUET PRO CONTRACTOR 171019 2 MEMBERSHIP DUES & ASSESSMENTS 713910 12306658 12306658 TRAIL & LOCKER FEE 713910 940222 940222 GOLF GUEST FEES 713910 477869 418184 59685 TENNIS FEES 713910 340482 340482 TOURNAMENT FEES 713910 205751 205751 91839 91839 14362821 280943 280943 42963 24680 18283 18283 18283 20193 32467 -12274 -12274 -12274 6437481 3462598 2974883 2600253 374630 MISCELLANEOUS 713910 201707 201707 201707 17826363 17105096 733541 -12274 8499071 118746 2008590 31 2364496 1127629 GOLF COURSE MAINTENANCE 1721374 CLUBHOUSE 1553044 FOOD AND BEVERAGE 932545 ADMIN AND GENERAL 806275 1639041 20770842 2595858 2723064 12665002 13878425 43558 36677 616226 724042 665736 546723 58332001 23284658 34848992 35047343 783880 972795 52219252 53929069 2385601 2651230 13090057 14140640 15475658 16791870 X 36743594 37137199 36743594 37137199 52219252 53929069 X -2944479 3338084 X X 0 1 X 1 0 9018966 9018966 39376355 18974642 20401713 8944185 4310016 4634169 992495 992495 35047343 DEFERRED DUES & GOLF FEES 13178038 CURRENT OPERATING LEASE LIABILITY 290250 CURRENT FINANCE LEASE LIABILITY 36744 DUE TO ASSOCIATION 176118 LT OPERATING LEASE LIABILITY 420575 LT FINANCE LEASE LIABILITY 38915 14140640 X 21313641 0 21313641 -3487278 -3487278 17826363 24258120 0 24258120 -3487278 -3487278 20770842 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FASB ASC. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,462,598. RENTAL EXPENSE -24,680. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,462,598. RENTAL EXPENSE -24,680. X X X X 0 0 0 MICHAEL SALERNO GENERAL MANAGER 317500 0 60000 0 22500 0 15000 0 30090 0 445090 0 0 0 TIM CANN DIRECTOR OF GOLF MAINTENANCE 224263 0 17000 0 30000 0 0 0 5588 0 276851 0 0 0 JEFFREY BELAU CHIEF FINANCIAL OFFICIAL 208984 0 20000 0 19778 0 0 0 17017 0 265779 0 0 0 JOHN OLEARY EXECUTIVE CHEF 168333 0 12000 0 0 0 0 0 17017 0 197350 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: EQUITY MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BY-LAWS, CAPITAL PROJECTS OR EXPENDITURES GREATER THAN $4,000,000, BORROWINGS IN EXCESS OF 10% OF THE OPERATING BUDGET, AND SPECIAL ASSESSMENTS IN EXCESS OF THE GREATER OF $500 OR 10% OF ANNUAL DUES REQUIRE THE APPROVAL OF THE EQUITY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B DRAFTS OF FORM 990 AND 990T ARE REVIEWED BY THE AUDIT COMMITTEE AND SUBMITTED TO THE BOARD OF DIRECTORS FOR APPROVAL. DRAFTS OF FORM 990 AND 990T MADE AVAILABLE AT THE BOARD MEETING. THE BOARD APPROVES THE RETURNS AS SUBMITTED BY THE AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS DISCUSSED DURING ANY CONTRACT PROCESS. FORM 990, PART VI, SECTION C, LINE 18 THE CLUB PROVIDES COPIES OF FORM 990 AND FORM 1024 UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH INSPECTION AT THE CLUB. FORM 990, PART XI, LINE 9: MEMBERSHIP CERTIFICATES ISSUED 602,530. CONTRIBUTIONS TO CAPITAL 3,472,000. MEMBERSHIP CERTIFICATES REDEEMED -1,958,040. CAPITAL CHARGES 1,221,594. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. HARBOUR RIDGE PROPERTY OWNERS ASSOCIATION INC 12600 NW HARBOUR RIDGE BLVD PALM CITY FL 34990 592478898 PROPERTY OWNERS ASSOCIATION FOR HARBOUR RIDGE YACHT AND COUNTRY CLUB FL N/A C 0 HARBOUR RIDGE REALTY INC 12600 NW HARBOUR RIDGE BLVD PALM CITY FL 34990 650928152 MARKETS AND SELLS REAL ESTATE WITHIN HARBOUR RIDGE RESIDENTIAL COMMUNITY FL N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 MAINTENANCE FEES & SERVICES PROVIDED BY HARBOUR RIDGE POA N 199692 REIMBURSED EXPENSES PAID TO HARBOUR RIDGE POA P 15342 REIMBURSED EXPENSES PAID TO HARBOUR RIDGE YACHT & COUNTRY CLUB Q 2231813 HARBOUR RIDGE POA GEN & ADMIN STAFF COST SHARING ARRANGEMENT W CLUB O 991225