2025-08-15T07:30:39-05:00 2024-09-30 540737372 PBMARES LLP 4114 LEGATO ROAD 5TH FLOOR FAIRFAX VA 22033 990 2023-10-01 540426360 WASHINGTON GOLF & COUNTRY CLUB INC WASH 7035244600 3017 N GLEBE ROAD ARLINGTON VA 22207 JOEL NASH CONTROLLER 7035244600 2025-08-12 1 1 EDWARD T YODER CPA P00239134 7035915200 2025-08-12 X 2023 2025-03-06 01:10:19Z JOEL NASH 3017 N GLEBE ROAD ARLINGTON VA 22207 27283642 0 X WWW.WASHINGTONGOLFCC.ORG X 1894 VA TO PROMOTE SOCIAL INTERACTION AND MAINTAIN RECREATION FACILITIES FOR THE BENEFIT OF ITS MEMBERS. 12 12 540 100 896982 105302 0 0 17777543 19428915 23259 48876 4423710 4502923 22224512 23980714 0 0 0 0 11984210 12790945 0 0 0 9141200 9626795 21125410 22417740 1099102 1562974 51968261 52899810 15809257 15177832 36159004 37721978 TO PROMOTE SOCIAL INTERACTION AND MAINTAIN RECREATION FACILITIES FOR THE BENEFIT OF CLUB'S MEMBERS. 0 0 THE CLUB PROVIDES FACILITIES SUCH AS TENNIS COURTS, GOLF COURSES, SWIMMING POOLS AND DINING ROOMS TO ITS 1,516 MEMBERS. 0 0 0 0 0 0 0 0 1 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 1 1 1 0 1 119 0 1 540 1 1 1 0 0 0 1 1 3885500 1257763 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JOEL NASH 7035580550 3017 N GLEBE ROAD ARLINGTON VA 22207 JOHN BURLINGAME PRESIDENT 1.00 X X 0 0 0 GREG TRIMMER VICE PRESIDENT 1.00 X X 0 0 0 MARK DOWNS FINANCE CHAIR 1.00 X 0 0 0 CHRISTOPHER CROWDER POOL CHAIR 1.00 X 0 0 0 SARAH MCLAREN HOUSE CHAIR/ASST TREASURER 1.00 X 0 0 0 JAMES MURTY PCI CHAIR 1.00 X 0 0 0 MARK ALLEN RACQUETS CHAIR/SECRETARY 1.00 X X 0 0 0 JENNIFER BELL GREEN CHAIR 1.00 X 0 0 0 JOSEPH MCMAHON FITNESS CHAIR/ASST SECRETA 1.00 X 0 0 0 JEFFREY JOSEPH MEMBERSHIP CHAIR 1.00 X 0 0 0 DAVE DINARDO GOLF CHAIR 1.00 X 0 0 0 STEWART VERDERY TREASURER/AUDIT CHAIR 1.00 X X 0 0 0 PATRICK TOBEY GENERAL MANAGER 60.00 X 415000 0 60258 JOEL NASH CONTROLLER 45.00 X 107131 0 14383 ANDREW ROBERTSON GREEN SUPERINTENDENT 50.00 X 228203 0 20106 JAY DUFTY DIRECTOR OF GOLF 50.00 X 230000 0 12386 GERSON MENDEZ DIRECTOR OF TENNIS 50.00 X 223801 0 15451 JACK LEWIS GOLF PROFESSIONAL 45.00 X 192649 0 12352 ROBERT FERGUSON HEAD WOMEN'S GOLF COACH 45.00 X 133761 0 15629 KYOO EOM EXECUTIVE CHEF 45.00 X 153234 0 12018 OTTO WOLFF DIRECTOR OF AQUATICS 45.00 X 131157 0 13464 MATTHEW DAY ASSOCIATE TENNIS PROFESSIONAL 45.00 X 129075 0 5002 1944011 0 181049 10 0 1 0 FJ CORBETT 2810 DORR AVENUE FAIRFAX VA 22031 GENERAL CONTRACTING 1373828 EDWARD DON & COMPANY 2562 PAYSPHERE CIRCLE CHICAGO IL 60674 KITCHEN EQUIPMENT 563642 E&B CONTRACTORS LLC 18721 BIRDSEYE DRIVE GERMANTOWN MD 20874 REPAIRS & MAINTENANCE 232388 SELECTIVE INSURANCE AMERICA BOX 371468 PITTSBURGH PA 15250 GENERAL LIABILITY INSURANCE 176341 JIM KIRCHNER ELECTRIC CO 4410 EASTWOOD CT FAIRFAX VA 22032 ELECTRICIAN 144762 6 DUES 713910 11262793 11262793 INITIATION FEES 713910 3885500 3885500 SPECIAL ASSESSMENT 713910 1149764 1149764 GOLF OPERATIONS 713910 1110499 876697 233802 TENNIS REVENUE 713910 913137 900853 12284 1107222 1037472 69750 19428915 48876 48876 7434918 3302928 4131990 3599720 532270 FOOD SERVICE INCOME 713910 176221 176221 FINANCE CHARGE 713910 95659 95659 ROOM RENTAL 713910 67950 67950 31103 31103 370933 23980714 23083732 896982 0 1067323 9556114 206611 1210231 750666 73584 43995 86132 404825 1747477 202920 379065 3322395 276773 SUPPLIES 729172 GOLF COURSE MAINTENANCE 693204 CLUBHOUSE EXPENSES 585706 REPAIRS AND MAINTENANCE 430269 651278 22417740 764444 960278 1619934 2847855 7561903 8353966 529398 559571 255205 162103 77100228 38789494 36563143 38310734 3281 2812 4670953 1702491 51968261 52899810 1081192 1253945 1470717 1536354 9196507 8091671 4060841 4295862 15809257 15177832 X 36159004 37721978 36159004 37721978 51968261 52899810 1562974 0 X X 0 1 X 1 0 4972210 5035264 48876 2892173 7164177 3585005 4458359 23259 3094413 4972210 2841164 4387822 16529 3660510 3585005 1394125 4323788 4915 2881664 2841164 3835025 73 2440973 1394125 1.00000 0 0 508772 508772 42706084 21548660 21157424 23669604 10858063 12811541 10215768 6382771 3832997 38310734 INITIATION FEE DEPOSITS 3409000 457(B) PLAN LIABILITY 20775 LEASE LIABILITY 866087 4295862 X 27283642 3302928 3302928 23980714 0 23980714 25720669 3302928 3302928 22417741 0 22417741 PART V, LINE 4: RESOURCES DESIGNATED BY THE BOARD OF DIRECTORS FOR THE ACQUISITION, REPLACEMENT, MAINTENANCE, AND REPAIR OF THE CLUB'S PROPERTY AND EQUIPMENT. PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES ON MEMBERS' TRANSACTIONS AND OTHER ACTIVITIES RELATED DIRECTLY TO ITS NON-PROFIT PURPOSE UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE CLUB IS LIABLE FOR TAX ON ITS UNRELATED BUSINESS INCOME, WHICH CONSISTS PRIMARILY OF GUEST USAGE AND INTEREST INCOME. FASB ASC TOPIC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CLUB'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. THE CLUB'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 3,302,928. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,302,928. X X X X 0 0 0 PATRICK TOBEY GENERAL MANAGER 415000 0 0 0 0 0 37658 0 22600 0 475258 0 0 0 ANDREW ROBERTSON GREEN SUPERINTENDENT 228203 0 0 0 0 0 9158 0 10948 0 248309 0 0 0 JAY DUFTY DIRECTOR OF GOLF 230000 0 0 0 0 0 10784 0 1602 0 242386 0 0 0 GERSON MENDEZ DIRECTOR OF TENNIS 223801 0 0 0 0 0 7516 0 7935 0 239252 0 0 0 JACK LEWIS GOLF PROFESSIONAL 190744 0 1905 0 0 0 7770 0 4582 0 205001 0 0 0 KYOO EOM EXECUTIVE CHEF 122432 0 30802 0 0 0 3236 0 8782 0 165252 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS COMPOSED OF TWO CLASSES OF MEMBERS: ACTIVE MEMBERS AND JUNIOR MEMBERS. VOTING MEMBERS ARE COMPOSED OF ACTIVE MEMBERS AND JUNIOR A MEMBERS WHO ARE NEITHER IN NONRESIDENT NOR INACTIVE HARDSHIP STATUS. ACTIVE MEMBER SUBCLASSES: ACTIVE RESIDENT, ACTIVE SENIOR, ACTIVE HONORARY SENIOR. CLASSES OF JUNIOR MEMBERS: JUNIOR A AND JUNIOR B. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS GOVERNS THE CLUB. THE BOARD CONSISTS OF TWELVE DIRECTORS. AT EACH ANNUAL MEETING, VOTING MEMBERS, EACH WITH ONE VOTE, ELECT FOUR DIRECTORS FOR A TERM OF THREE YEARS EACH AND A DIRECTOR TO SERVE THE BALANCE OF AN UNEXPIRED TERM. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MAY NOT SELL OR MORTGAGE AN ASSET OF THE CLUB OF A VALUE IN EXCESS OF $50,000, OR BORROW MONEY IN EXCESS OF $50,000 IN A FISCAL YEAR, WITHOUT APPROVAL OF A TWO-THIRDS MAJORITY OF A QUORUM OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY CFO, AND A COPY OF FORM 990 IS PROVIDED TO THE BOARD MEMBERS BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 BOARD OF DIRECTORS REVIEWS A SURVEY OF OFFICERS AND KEY EMPLOYEES' SALARIES AT SIMILAR COUNTRY CLUBS IN THE METROPOLITAN AREA. FORM 990, PART VI, SECTION C, LINE 18 PATRICK TOBEY (703-558-0550) 3107 N GLEBE ROAD, ARLINGTON, VA 22207 FORM 990, PART VI, SECTION C, LINE 19 POSTED ON THE CLUB'S WEBSITE. FORM 990 PART XII LINE 2C THERE IS AN AUDIT COMMITTEE AND A FINANCE COMMITTEE, APPOINTED BY THE PRESIDENT OF THE BOARD. THEY OVERSEE THE AUDIT AND THE SELECTION OF THE ACCOUNTING FIRM. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. WASHINGTON GOLF AND COUNTRY CLUB SHIELD FOUNDATION 3017 N GLEBE RD ARLINGTON VA 22207 853930893 CHARITABLE GRANTS VA 501(C)(3) LINE 7 WASHINGTON GOLF & COUNTRY CLUB 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WASHINGTON GOLF AND COUNTRY CLUB SHIELD FOUNDATION B 199631 CASH