2026-02-15T08:19:22-06:00 2025-03-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2024-04-01 410506970 ROCHESTER GOLF & COUNTRY CLUB ROCH 5072822708 PO BOX 6877 ROCHESTER MN 55903 DAN BRUMMER CONTROLLER 5072822708 2026-02-09 1 1 CHRISTOPHER CECIL P01877773 5616971785 2026-02-08 2024 2025-03-06 01:10:19Z DAN BRUMMER PO BOX 6877 ROCHESTER MN 55903 6235551 0 X HTTP://WWW.RGCC.ORG/ X 1916 MN THE CLUB IS A PRIVATE GOLF COURSE, SERVING ITS MEMBERS BY PROVIDING A VARIETY OF AMENITIES. 13 13 183 20 406015 10432 0 0 3722579 3799580 320667 150092 1328157 1110370 5371403 5060042 0 0 0 0 3125571 3174673 0 0 0 2631258 2931770 5756829 6106443 -385426 -1046401 17392043 17073542 1728082 1920193 15663961 15153349 ROCHESTER GOLF & COUNTRY CLUB IS A PRIVATE, 18-HOLE GOLF COURSE, SERVING THE NEEDS OF ITS 590 MEMBERS BY PROVIDING A VARIETY OF RECREATION AND CLUBHOUSE AMENITIES. 0 0 ROCHESTER GOLF & COUNTRY CLUB IS A PRIVATE, 18-HOLE GOLF COURSE DESIGNED BY A.W. TILLINGHAST IN 1916. IT HAS BEEN ACCLAIMED BY GOLF DIGEST AND THE GOLF COURSE ARTICHECTS OF AMERICA AS ONE OF THE FINEST COURSES OF ITS KIND. THE CLUB SERVES THE NEEDS OF ITS 590 MEMBERS BY PROVIDING A VARIETY OF RECREATION AND CLUBHOUSE AMENITIES. THE CLUBHOUSE FEATURES A PROFESSIONAL GOLF SHOP, TILLIES BAR & GRILL, SHAWNEE DINING ROOM WITH A PRIVATE DINING ROOM. INDOOR GOLF SIMULATORS AND LOUNGE, FITNESS CENTER AND A KIDS CLUB. MULTIPLE INDOOR EVENT SPACES, INCLUDING PRIVATE MEETING ROOMS AND A STATE OF THE ART BALLROOM, MAKING ROCHESTER GOLF & COUNTRY CLUB THE IDEAL LOCATION FOR EVENTS, LARGE OR SMALL. THE CLUB ALSO HAS AN OUTDOOR WEDDING CEREMONY AND MULTI-USE SITE AVAILABLE. JUST OUTSIDE THE CLUBHOUSE MEMBERS CAN COOL OFF IN THE OUTDOOR AQUATIC CENTER, COMPLETE WITH DOUBLE FLUME WATER SLIDE. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 0 1 9 0 1 183 1 1 1 0 0 0 0 0 612561 0 0 0 X 13 13 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X DAN BRUMMER 5072822708 PO BOX 6877 ROCHESTER MN 55903 MIKE BENIKE PRESIDENT 2.00 X X 0 0 0 ANDREW DAVICK VICE PRESIDENT 2.00 X X 0 0 0 DAWN DAVIS SECRETARY 2.00 X X 0 0 0 ERIC DEUTSCH TREASURER 2.00 X X 0 0 0 LINDSEY LEHMAN PAST PRESIDENT 2.00 X X 0 0 0 BRITTANY CHON DIRECTOR 1.00 X 0 0 0 LORI HERGES DIRECTOR 1.00 X 0 0 0 MIKE MALUGANI DIRECTOR 1.00 X 0 0 0 CATHLEEN JOHNSON DIRECTOR 1.00 X 0 0 0 PETER MOESCHLER DIRECTOR 1.00 X 0 0 0 CHAD CARPENTER DIRECTOR 1.00 X 0 0 0 BRAD KOLBERG CONTROLLER 40.00 X 118998 0 3754 CHRIS REIS GENERAL MANAGER 40.00 X 132016 0 2478 CHRISTOPHER MEYER GOLF PRO 40.00 X 111845 0 23929 JAMES HAUSER GROUNDS SUPERINTENDENT 40.00 X 135254 0 4018 498113 0 34179 4 0 1 0 0 MEMBERSHIP DUES 713910 3279756 3279756 OTHER PROGRAM SERVICE REVENUE 713910 313245 313245 GOLF FEES 713910 206579 184205 22374 3799580 41073 12050 29023 111363 2344 109019 109019 109019 2283535 1173165 1110370 755752 354618 5060042 4545008 406015 109019 257246 2403511 513916 25481 1118414 CLUBHOUSE 548715 GOLF COURSE MAINTENANCE 411506 ADMINISTRATIVE AND GENE 253558 FOOD & BEVERAGE 222369 351727 6106443 401173 459613 465590 719516 301524 304709 268829 178091 26937288 11668639 15722039 15268649 232888 142964 17392043 17073542 346037 479712 330138 535436 691002 610178 360905 294867 1728082 1920193 X 15663961 15153349 15663961 15153349 17392043 17073542 X -1046401 535789 X 1 X 0 0 0 117931 117931 11438462 5465794 5972668 4147565 3418264 729301 11233330 2784581 8448749 15268649 FINANCE LEASE LIABILITIES 120132 OTHER CURRENT LIABILITIES 174735 294867 X 6233207 1173165 1173165 5060042 0 5060042 7279608 1173165 1173165 6106443 0 6106443 PART X, LINE 2: THE CLUB HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE STATE OF MINNESOTA CODE. SUCH ORGANIZATIONS ARE SUBJECT TO TAX ON THEIR UNRELATED BUSINESS TAXABLE INCOME. THE CLUBS EXEMPT STATUS AND THE AMOUNT OF THE CLUBS UNRELATED BUSINESS TAXABLE INCOME OR LOSS IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE AUTHORITIES. MANAGEMENT HAS EVALUATED THE CLUBS TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE CLUB IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE AUTHORITIES BEYOND THREE YEARS. THE CLUB HAS NO FEDERAL OR STATE TAX EXAMINATIONS IN PROCESS. THE CLUB WOULD RECOGNIZE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,173,165. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,173,165. X X X 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ROCHESTER GOLF & COUNTRY CLUB MEMBERS CONSISTS OF THE FOLLOWING MEMBERSHIP CLASSES: 1) SINGLE GOLF, FAMILY GOLF AND JUNIOR GOLF (COLLECTIVELY "GOLF MEMBERS") 2) SOCIAL AND HOUSE MEMBERS, AND 3) FELLOW GOLF MEMBERS AND NON-RESIDENT GOLF MEMBERS, AND ALL OTHER MEMBERSHIP CLASSIFICATIONS (COLLECTIVELY, "NON-VOTING MEMBERS"). FORM 990, PART VI, SECTION A, LINE 7A SINGLE GOLF AND FAMILY GOLF MEMBERS ARE ENTITLED TO VOTE ON ALL MATTERS SUBMITTED TO THE MEMBERSHIP, HOLD OFFICE AND SPONSOR NEW MEMBERS. JUNIOR GOLF MEMBERS ARE ENTITLED TO VOTE ONLY FOR VACANCIES ON THE BOARD FOR SEATS DEDICATED TO GOLF MEMBERS AND MAY HOLD OFFICE. SOCIAL AND HOUSE MEMBERS ARE ENTITLED TO VOTE ONLY FOR VACANCIES ON THE BOARD FOR SEATS DEDICATED TO SOCIAL AND HOUSE MEMBERS AND MAY HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7B IN ADDITION TO THE ELECTION OF THE BOARD, THE AFFIRMATIVE VOTE OF THE MEMBERS IS REQUIRED TO APPROVE OR DECLARE ADVISABLE: (I) THE LIQUIDATION OR DISSOLUTION OF THE CLUB AND ANY AMENDMENTS TO THE CLUB'S ARTICLES OF INCORPORATION AND BYLAWS TO EFFECT ANY SUCH LIQUIDATION OR DISSOLUTION; (II) ANY MERGER, CONSOLIDATION, OR SALE OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CLUB; AND (III) ANY OTHER MATTER SUBMITTED TO THE MEMBERS AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED BY THE GENERAL MANAGER AND CONTROLLER, THEN GIVEN TO THE FINANCE COMMITTEE FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLSOURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XI, LINE 9: INITIATION FEES AND CAPITAL ASSESSMENTS 535,789.