2026-09-02T15:14:29-05:00 2025-12-31 341874260 CBIZ ADVISORS LLC 700 WEST 47TH STREET SUITE 1100 KANSAS CITY MO 64112 990 2025-03-21 334307229 BELLEAIR COUNTRY CLUB TRACK TO SUCCESS INC BELL 7277445206 1 COUNTRY CLUB LN BELLEAIR FL 33756 ELAINE WAHL TREASURER 7277445206 2026-09-01 1 LISA BURKE P00220718 8169455500 2026-09-01 2025 X ELAINE WAHL 1 COUNTRY CLUB LN BELLEAIR FL 33756 81930 0 X N/A X 2025 FL HIGHER EDUCATION SCHOLARSHIPS FOR THE EMPLOYEES OF BELLEAIR COUNTRY CLUB AND THEIR CHILDREN 8 6 0 8 0 0 81309 0 621 0 81930 0 0 0 0 0 19129 19129 62801 62801 0 62801 TO PROVIDE HIGHER EDUCATION OPPORTUNITIES FOR THE EMPLOYEES OF BELLEAIR COUNTRY CLUB AND THEIR CHILDREN 0 0 THE ORGANIZATION PROVIDES SCHOLARSHIP GRANTS TO ELIGIBLE EMPLOYEES AND DEPENDENTS OF EMPLOYEES OF BELLEVIEW BILTMORE COUNTRY CLUB CORP., D/B/A BELLEAIR COUNTRY CLUB, TO ASSIST WITH QUALIFIED EDUCATIONAL EXPENSES. ELIGIBLE APPLICANTS INCLUDE HIGH SCHOOL GRADUATES AND CURRENT POSTSECONDARY STUDENTS WHO ARE ENROLLED, OR PLAN TO ENROLL, ON A FULL-TIME OR PART-TIME BASIS IN UNDERGRADUATE OR GRADUATE STUDY AT AN ACCREDITED TWO-YEAR OR FOUR-YEAR COLLEGE, UNIVERSITY, OR VOCATIONAL-TECHNICAL SCHOOL. SCHOLARSHIP RECIPIENTS ARE SELECTED FROM THE APPLICANT POOL BY AN INDEPENDENT SELECTION COMMITTEE BASED ON THE ORGANIZATION'S ESTABLISHED ELIGIBILITY AND SELECTION CRITERIA. 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X ELAINE WAHL TREASURER 7277445206 1 COUNTRY CLUB LN BELLEAIR FL 33756 JIM OSTROSKY CHAIRMAN 6.00 2.00 X X 0 0 0 EDWARD J SHAUGHNESSY VICE PRESIDENT 1.00 60.00 X X 0 430180 25221 ELAINE WAHL TREASURER 7.00 60.00 X X 0 313009 31950 JEANETTE RENFROW SECRETARY 3.00 0.00 X X 0 0 0 RICHARD CRISTINI BOARD MEMBER 1.00 2.00 X 0 0 0 KAREN JACKSON BOARD MEMBER 2.00 0.00 X 0 0 0 TOM MCVAY BOARD MEMBER 1.00 2.00 X 0 0 0 JEAN PETERSEN BOARD MEMBER 2.00 2.00 X 0 0 0 0 743189 57171 0 0 1 0 0 28109 53200 81309 621 621 81930 0 0 621 18090 18090 1039 1039 19129 0 19129 0 62801 0 62801 0 0 X 0 0 0 0 0 62801 0 62801 0 62801 62801 0 X 0 0 0 X 81309 81309 81309 81309 49997 31312 621 621 81930 X PART II, SHORT YEAR EXPLANATION: TAX YEAR 2025 IS THE ORGANIZATION'S INITIAL SHORT YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 EDWARD J SHAUGHNESSY VICE PRESIDENT 0 215445 0 170000 0 44735 0 0 0 25221 0 455401 0 0 ELAINE WAHL TREASURER 0 190659 0 91350 0 31000 0 0 0 31950 0 344959 0 0 PART I, LINE 3 TWO (2) OF THE ORGANIZATION'S BOARD MEMBERS ARE COMPENSATED AS OFFICERS OF BELLEAIR COUNTRY CLUB (BCC), A RELATED ORGANIZATION. BCC UTILIZES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, AND APPROVAL BY THE BOARD TO ESTABLISH COMPENSATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS DETAIL REVIEWED BY THE TREASURER & CFO. A COMPLETE COPY OF THE FORM IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY REQUIRING DIRECTORS, OFFICERS, AND SENIOR STAFF TO REVIEW THE POLICY AND COMPLETE A WRITTEN CONFLICT-OF-INTEREST CERTIFICATION DISCLOSING ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. INDIVIDUALS COVERED BY THE POLICY HAVE A CONTINUING OBLIGATION TO REVIEW THEIR OUTSIDE BUSINESS INTERESTS, RELATIONSHIPS, AND TRANSACTIONS AND TO PROMPTLY DISCLOSE ANY POTENTIAL CONFLICTS AS THEY ARISE. POTENTIAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS OR A DULY AUTHORIZED COMMITTEE, WHICH DETERMINES WHETHER A CONFLICT EXISTS AND WHETHER THE PROPOSED TRANSACTION IS FAIR, REASONABLE, AND IN THE BEST INTEREST OF THE ORGANIZATION. ANY INDIVIDUAL WITH A CONFLICT OF INTEREST IS PROHIBITED FROM PARTICIPATING IN DISCUSSIONS OR VOTING ON THE MATTER. THE ORGANIZATION ALSO REQUIRES ADEQUATE SUPPORTING DOCUMENTATION, INCLUDING COMPETITIVE BIDS OR COMPARABLE VALUATIONS WHEN APPROPRIATE, AND MAINTAINS RECORDS OF DISCLOSURES AND BOARD DETERMINATIONS TO ENSURE COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO MEMBERS OF THE CLUB OR OTHER INTERESTED PARTIES UPON REQUEST. BELLEVIEW BILTMORE COUNTRY CLUB CORP 1 COUNTRY CLUB LN BELLEAIR FL 33756 251235483 SOCIAL CLUB FL 501(C)(7) N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 BACKGROUNDFOLLOWING INCORPORATION, THE ORGANIZATION TIMELY FILED FORM 1023, APPLICATION FOR RECOGNITION OF EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IN GOOD FAITH REQUESTED RECOGNITION AS A PUBLIC CHARITY. THE ORGANIZATION MADE A TIMELY AND AFFIRMATIVE EFFORT TO COMPLY WITH ITS FEDERAL FILING OBLIGATIONS AND TO OBTAIN IRS CONFIRMATION OF ITS PROPER EXEMPT STATUS AND FOUNDATION CLASSIFICATION BEFORE FILING ITS INITIAL ANNUAL INFORMATION RETURN.REASON FOR DELAYDURING THE IRS REVIEW PROCESS, COMMUNICATIONS WITH THE IRS CREATED UNCERTAINTY REGARDING THE ORGANIZATION'S PROPER CLASSIFICATION AND CORRESPONDING ANNUAL FILING OBLIGATION. THE ORGANIZATION INITIALLY UNDERSTOOD THAT ITS ANNUAL RETURN FILING OBLIGATION DEPENDED ON WHETHER THE IRS ULTIMATELY CLASSIFIED IT AS A PRIVATE FOUNDATION REQUIRED TO FILE FORM 990-PF OR AS A PUBLIC CHARITY REQUIRED TO FILE FORM 990. THE ORGANIZATION DID NOT INTENTIONALLY DISREGARD ANY FILING REQUIREMENT; RATHER, THE DELAY RESULTED FROM ITS GOOD-FAITH EFFORT TO DETERMINE AND COMPLY WITH THE CORRECT FILING POSITION WHILE ITS EXEMPTION APPLICATION AND FOUNDATION CLASSIFICATION REMAINED UNDER IRS REVIEW.GOOD-FAITH COMPLIANCETHE ORGANIZATION SUBSEQUENTLY RECEIVED AN IRS DETERMINATION LETTER CLASSIFYING IT AS A PUBLIC CHARITY UNDER SECTION 170(B)(1)(A)(VI), RATHER THAN AS A PRIVATE FOUNDATION. AS A RESULT, THE ORGANIZATION UNDERSTOOD THAT IT WAS REQUIRED TO FILE AN ANNUAL FORM 990, RATHER THAN FORM 990-PF. AFTER RECEIVING THE DETERMINATION LETTER, THE ORGANIZATION SCRAPPED THE FORM 990-PF THAT HAD BEEN PREPARED AND ENGAGED A THIRD-PARTY CPA FIRM TO PREPARE AND FILE THE APPROPRIATE FORM 990. THESE ACTIONS DEMONSTRATE ORDINARY BUSINESS CARE AND PRUDENCE, REASONABLE CAUSE, AND A GOOD-FAITH EFFORT TO COMPLY WITH THE LAW. THE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT, CARELESSNESS, OR DISREGARD OF THE FILING REQUIREMENTS. ACCORDINGLY, THE ORGANIZATION RESPECTFULLY REQUESTS ABATEMENT OF THE LATE-FILING PENALTY ASSESSED WITH RESPECT TO ITS ANNUAL RETURN FILING OBLIGATION.