2026-08-12T16:52:28+00:00 2025-09-30 135381590 BDO USA 100 SE 2ND ST SUITE 1700 MIAMI FL 33131 990 2024-10-01 590539247 RIVIERA COUNTRY CLUB OF CORAL GABLES INC RIVI 3056615331 1155 BLUE ROAD CORAL GABLES FL 33146 SHERRIL W HUDSON TREASURER 3056615331 2026-08-12 true true JAKE COOK P01240455 3053818000 2026-08-12 2024 2025-03-06 01:10:19Z ALEXANDER P ADAMS 1155 BLUE ROAD CORAL GABLES FL 33146 38916850 false X RIVIERACC.COM X 1945 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. 12 12 370 14 997103 828716 15565391 0 12447621 28186710 867647 903961 2171583 2091446 31052242 31182117 0 0 0 16155934 16235086 0 0 0 12212908 12432806 28368842 28667892 2683400 2514225 70245093 72969769 32402699 32389968 37842394 40579801 TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE AND RECREATION. false false 0 0 0 A PRIVATE COUNTRY CLUB OFFERING GOLF COURSES, INSTRUCTION AND RELATED SERVICES AND CLUBHOUSE FACILITIES FOR ITS MEMBERS. 0 false false false false false false false false false false true true false false true 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 false false false false false false false false false true 105 0 true 370 true true true false false false false 6831832 337936 false false false X 12 12 true false false false true false true true true false false false true true true true false false true true false false FL X DANIEL PELLA DIR OF FINANCE 3056615331 1155 BLUE ROAD CORAL GABLES FL 33146 ALEXANDER P ADAMS PRESIDENT 5.0 X X 0 0 0 GEORGE C KAKOURIS VICE PRESIDENT 5.0 X X 0 0 0 NATHAN B ZEDER PRESIDENT ELECT 5.0 X X 0 0 0 FRANCISCO J GRANDE DIRECTOR 5.0 X 0 0 0 FRANK GONZALEZ DIRECTOR 5.0 X 0 0 0 JOHN T DOWNEY DIRECTOR 5.0 X 0 0 0 LUIS DELGADO DIRECTOR 5.0 X 0 0 0 MORGAN P SMITH DIRECTOR 5.0 X 0 0 0 RAFAEL I BRU DIRECTOR 5.0 X 0 0 0 ROBERT A BAER DIRECTOR 5.0 X 0 0 0 RODNEY L BARRETO DIRECTOR 5.0 X 0 0 0 WAYNE WITHERS DIRECTOR 5.0 X 0 0 0 DANIEL PELLA DIRECTOR FINANCE & ACCOUNTING 60.0 X 349697 0 24498 MARK SNURE GENERAL MANAGER 60.0 X 699756 0 40872 MARY LYNCH SECRETARY 5.0 X 0 0 0 SHERRILL W HUDSON TREASURER 5.0 X 0 0 0 GERARD LEWIS EXECUTIVE CHEF 60.0 X 321736 0 21548 JOSEPH LUDEMAN HEAD GOLF PROFESSIONAL 60.0 X 287827 0 0 PATRICK SALTER DIRECTOR OF AGRONOMY & BUILDING MAINTENANCE 60.0 X 476465 0 27849 ANDREW NOTTENKAMPER ASST DIR AGRONOMY & BUILDING 60.0 X 167842 0 0 EMMANUEL PALACIOS GOLF PROFESSIONAL 60.0 X 230708 0 0 FRANCES LAPOINTE ASST DIR FINANCE & ACCOUNTING 60.0 X 173292 0 0 MICHEL LIENDO FOOD & BEVERAGE MANAGER 60.0 X 200706 0 0 NESTOR DELGADO GOLF PROFESSIONAL 60.0 X 164921 0 0 3072950 0 114767 19 false true false 0 0 MEMBERSHIP DUES 713910 16306816 16306816 0 0 CAPITAL FUND FEES 713910 5196432 5196432 0 0 GOLF ACTIVITIES 713910 3235621 3063099 172522 0 INITIATION FEES 713910 1635400 1635400 0 0 SWIMMING, FITNESS & LOCKER ROOMS 713910 1042469 1042469 0 0 769972 763332 6640 0 28186710 899433 0 899433 0 0 0 3500000 3495029 443 4971 -443 4528 0 4971 -443 5975856 4239261 1736595 1823058 -86463 0 OTHER REVENUE 713910 354851 0 0 354851 0 0 0 0 354851 31182117 29830606 997103 354408 2250248 10255144 2621428 1108266 40861 3100 415030 99500 1424930 1166736 3529413 595376 SOCIAL ACTIVITIES 1054742 GOLF OPERATION 983426 REPAIRS & MAINTENANCE 724653 GOLF COURSE MAINTENANCE 654900 1740139 28667892 2204030 2029576 1705296 2517967 2039289 2401866 646000 552000 0 0 1899340 2460647 655190 618886 1217068 1308208 68407458 24224043 45904927 44183415 12638887 15090799 0 1335066 1806405 70245093 72969769 2492517 2683803 0 0 29910182 29706165 32402699 32389968 X 37842394 40579801 37842394 40579801 70245093 72969769 X 2514225 223182 X false true true false 16890757 16890757 51516701 24224043 27292658 44183415 CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES U.S. TREASURY NOTES 15090799 15090799 FEDERAL INCOME TAXES LONG TERM DEBT 22880752 WAIT LIST DEPOSITS 4341680 DEFERRED COMPENSATION PLAN PAYABLE 1567346 REFUNDABLE DEPOSITS TO MEMBERS 746000 OTHER CURRENT LIABILITIES 170387 29706165 X 35421378 0 0 35421378 -4239261 -4239261 31182117 32907153 4239261 4239261 28667892 0 0 28667892 SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE INTERNAL REVENUE SERVICE, BY A LETTER DATED APRIL 20, 1949, HAS EXEMPTED THE CLUB FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (7) OF THE INTERNAL REVENUE CODE. THE TAX REFORM ACT OF 1969 IMPOSED A CORPORATE INCOME TAX ON THE UNRELATED BUSINESS TAXABLE INCOME OF AN OTHERWISE TAX-EXEMPT CLUB. THE CLUB IS LIABLE FOR FEDERAL AND STATE INCOME TAXES ON ITS UNRELATED BUSINESS INCOME ONLY. UNRELATED BUSINESS INCOME REPRESENTS INVESTMENT INCOME AND CERTAIN OTHER REVENUES DERIVED FROM NONMEMBER EVENTS AND FUNCTIONS. AS OF SEPTEMBER 30, 2025 AND 2024, A PROVISION FOR APPLICABLE FEDERAL AND STATE INCOME TAXES IN THE AMOUNT OF APPROXIMATELY $278,000 AND $100,000, RESPECTFULLY, HAS BEEN MADE IN THE ACCOMPANYING STATEMENTS OF ACTIVITIES. THE CLUB RECOGNIZES AND MEASURES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURN BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN OTHER EXPENSES, RESPECTIVELY. FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024, THE CLUB DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS AS A RESULT OF TAX POSITIONS TAKEN DURING A PRIOR PERIOD OR DURING THE CURRENT PERIOD. NO INTEREST OR PENALTIES HAVE BEEN RECORDED AS A RESULT OF TAX UNCERTAINTIES. THE U.S. FEDERAL JURISDICTION AND FLORIDA ARE MAJOR TAX JURISDICTIONS WHERE THE CLUB FILES TAX RETURNS. THE CLUB IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. SCHEDULE D, PART XI, LINE 4(B) OTHER REVENUES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS COST OF GOODS SOLD - -4239261 SCHEDULE D, PART XII, LINE 2(D) OTHER EXPENSES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 COST OF GOODS SOLD - 4239261 X X X X X false true false MARK SNURE GENERAL MANAGER 557934 0 50000 0 91822 0 40872 0 0 0 740628 0 44574 0 DANIEL PELLA DIRECTOR FINANCE & ACCOUNTING 309799 0 10000 0 29898 0 24498 0 0 0 374195 0 29898 0 PATRICK SALTER DIRECTOR OF AGRONOMY & BUILDING MAINTENANCE 361615 0 0 0 114850 0 27849 0 0 0 504314 0 38834 0 GERARD LEWIS EXECUTIVE CHEF 284682 0 10000 0 27054 0 21548 0 0 0 343284 0 27054 0 JOSEPH LUDEMAN HEAD GOLF PROFESSIONAL 258539 0 29288 0 0 0 0 0 0 0 287827 0 0 0 EMMANUEL PALACIOS GOLF PROFESSIONAL 230708 0 0 0 0 0 0 0 0 0 230708 0 0 0 NESTOR DELGADO GOLF PROFESSIONAL 159921 0 5000 0 0 0 0 0 0 0 164921 0 0 0 MICHEL LIENDO FOOD & BEVERAGE MANAGER 190706 0 10000 0 0 0 0 0 0 0 200706 0 0 0 FRANCES LAPOINTE ASST DIR FINANCE & ACCOUNTING 158292 0 15000 0 0 0 0 0 0 0 173292 0 0 0 ANDREW NOTTENKAMPER ASST DIR AGRONOMY & BUILDING 129452 0 38390 0 0 0 0 0 0 0 167842 0 0 0 SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN THE ORGANIZATION MAINTAINS A NONQUALIFIED DEFERRED COMPENSATION PLAN THAT IS OFFERED TO CERTAIN EXECUTIVES. DURING THE YEAR, THE FOLLOWING INDIVIDUALS RECEIVED PAYMENTS FROM THE DEFERRED COMPENSATION PLAN THAT WAS INCLUDED IN REPORTABLE COMPENSATION. MARK SNURE - $44,574 PATRICK SALTER - $38,834 DANIEL PELLA - $29,896 GERARD LEWIS - $27,054 MARK SNURE GENERAL MANAGER/KEY EMPLOYEE OF THE ORGANIZATION LOAN PROCEEDS WERE USED TO PURCHASE A HOME IN MIAMI-DADE COUNTY X 400000 120000 false true true PATRICK SALTER DIRECTOR OF AGRONOMY/KEY EMPLOYEE OF THE ORGANIZATION LOAN PROCEEDS WERE USED TO PURCHASE A HOME IN HOMESTEAD, FLORIDA AREA X 540000 432000 false true true 552000 FORM 990, PART VI, LINE 2 DETAILS FURNISHED UPON REQUEST. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS VARIOUS CLASSES OF MEMBERS. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS, STOCKHOLDERS OR OTHER PERSONS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO THE FORM BEING FILED FOR APPROVAL. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY BEFORE ANY RELATED PARTY TRANSACTION OCCURS, IT HAS TO BE REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE BOARD APPOINTS A HIRING COMMITTEE WHICH ENGAGES AN INDEPENDENT PLACEMENT COMPANY. THE REPRESENTATIVE OF THE PLACEMENT COMPANY PROVIDES THE COMMITTEE WITH COMPARABILITY DATA AND POTENTIAL CANDIDATES. THE HIRING COMMITTEE SELECTS A CANDIDATE BASED ON THE INFORMATION PROVIDED AND THE INTERVIEWS CONDUCTED. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES THE BOARD APPOINTS A HIRING COMMITTEE WHICH ENGAGES AN INDEPENDENT PLACEMENT COMPANY. THE REPRESENTATIVE OF THE PLACEMENT COMPANY PROVIDES THE COMMITTEE WITH COMPARABILITY DATA AND POTENTIAL CANDIDATES. THE HIRING COMMITTEE SELECTS A CANDIDATE BASED ON THE INFORMATION PROVIDED AND THE INTERVIEWS CONDUCTED. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VIII, LINE 2F OTHER PROGRAM SERVICE REVENUE TENNIS ACTIVITIES - TOTAL REVENUE: 738592, RELATED OR EXEMPT FUNCTION REVENUE: 731952, UNRELATED BUSINESS REVENUE: 6640, REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: 0; SOCIAL ACTIVITIES - TOTAL REVENUE: 31380, RELATED OR EXEMPT FUNCTION REVENUE: 31380, UNRELATED BUSINESS REVENUE: 0, REVENUE EXCLUDED FROM TAX UNDER SECTIONS 512, 513, OR 514: 0; FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES GAIN ON INTEREST RATE SWAP - 223182; TOTAL - 223182;