2026-07-01T09:46:20-04:00 2025-11-30 472814883 MARI HUFF CPA PA 701 S COLORADO AVENUE SUITE 2 STUART FL 34994 990 2024-12-01 590814422 TEQUESTA COUNTRY CLUB INC TEQU 5617464501 201 COUNTRY CLUB DRIVE TEQUESTA FL 33469 NEIL RINEHIMER TREASURER 5615294633 2026-06-02 true true MARI HUFF CPA P00761938 7728882042 2026-06-16 2024 2025-03-06 01:10:19Z BRITT T WHITFIELD 215 GOLF CLUB CIRCLE TEQUESTA FL 33469 14108752 false X WWW.TEQUESTACOUNTRYCLUB.NET X 1957 FL THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. 9 9 110 42 383619 165307 0 7761028 7806877 261262 379969 1273504 1005581 9295794 9192427 0 0 5933536 6155004 0 0 3793193 3963536 9726729 10118540 -430935 -926113 17875741 25340690 958536 1391087 16917205 23949603 THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS. false false 9668434 7806877 THE CLUB PROVIDES RESTAURANT, GOLF, AND OTHER SOCIAL ACTIVITIES FOR ITS MEMBERS AND NONMEMBERS FROM THE COMMUNITY. THE CLUB HAS OVER 500 MEMBERS. 9668434 false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 17 0 110 true true true false false false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true false true true true false FL X KERRY BROWN 5617464501 201 COUNTRY CLLUB DRIVE TEQUESTA FL 33469 X RYAN BILLINGS TRUSTEE 4.00 X 0 0 0 JEFFERY C COSBY TRUSTEE 4.00 X 0 0 0 CHADWICK EVENS TRUSTEE 4.00 X 0 0 0 SAM FORREST TRUSTEE 4.00 X 0 0 0 CHRISTOPHER R LESSER TRUSTEE 4.00 X 0 0 0 ADRIENNE MACLEAN TRUSTEE/DIRE 4.00 X 0 0 0 NEIL RINEHIMER TREASURER 4.00 X X 0 0 0 BRITT T WHITFIELD PRESIDENT 4.00 X X 0 0 0 false false false MEMBERSHIP DUES 6269482 6269482 GOLF ACTIVITY 1537395 1537395 7806877 309046 309046 3749000 3678077 70923 70923 70923 2096231 1238248 857983 854333 3650 OTHER INCOME 147598 147598 147598 9192427 2539326 383619 6269482 5837533 5545656 291877 99239 94277 4962 218232 207320 10912 129984 123485 6499 181762 172673 9089 345779 328490 17289 721671 721671 672184 638575 33609 REPAIRS AND MAINTENANCE 862493 819368 43125 RESTURANT SUPPLIES 258943 258943 LICENSES AND TAXES 230078 218574 11504 GROUNDS MAINTENANCE 187880 178486 9394 372762 360916 11846 10118540 9668434 450106 0 X 2629929 1248287 7349034 15512419 922527 921744 377809 420072 147963 171958 16745164 9680999 6439627 7064165 8852 2045 17875741 25340690 550601 1041744 399083 347298 8852 2045 958536 1391087 X 16917205 23949603 16917205 23949603 17875741 25340690 X -926113 113380 7845131 X false true X true false 176997 176997 4504603 3309187 1195416 4361763 2400077 1961686 6221218 3971735 2249483 1480583 1480583 7064165 OPERATING LEASE RIGHT OF USE LIABILI 2045 2045 9305807 113380 113380 9192427 9192427 10118540 10118540 10118540 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION'S MEMBERS ARE ALLOWED TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, BY-LAWS, AND HAVE INPUT INTO BOARD OF GOVERNOR'S ELECTIONS. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION'S MEMBERS ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY THROUGH THE NOMINATING COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 7B DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS THROUGH THEIR REPRESENTATIVES ON THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S FORM 990 AND 990-T ARE REVIEWED BY THE ACCOUNTING MANAGER, A MEMBER OF THE FINANCE COMMITTEE, AND THE TREASURER BEFORE IT IS SIGNED AND FILED. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABE TO THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PAGE 6, PART VI, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE MONITORED THROUGH THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15B THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE TO THE PUBLIC UPON REQUEST TO THE OPERATIONS MANAGER. FORM 990, PART X FIN 48 FOOTNOTE THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME INCLUDING INTEREST INCOME AND NON-MEMBER INCOME FOR CLUBHOUSE SERVICES. A PROVISION FOR APPLICABLE STATE AND FEDERAL INCOME TAXES HAS BEEN MADE IN ACCORDANCE WITH THESE STATUTES. AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD. THE CLUB ASSESSES ITS INCOME TAX POSITION BASED ON MANAGEMENT'S EVALUATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE REPORTING DATE. THE CLUB DID NOT ACCRUE ANY INTEREST EXPENSE OR PENALTIES RELATED TO TAX POSITIONS. THERE ARE CURRENTLY NO OPEN FEDERAL OR STATE TAX YEARS UNDER AUDIT. FORM 990, PART XI, LINE 9 INITIATION FEES - MEMBER RESTRICTED 2,382,288 CAPITAL ASSESSMENTS - MEMBER RESTRICTED 2,361,705 ISSUANCE OF NEW MEMBER CERTIFICATES 31 NON MEMBER EXPENSE NETTED ON 990T 0 CAPITAL ASSESSMENTS - MASTER PLAN 3,111,113 REDEMPTION OF MEMBERSHIP CERTIFICATES -10,006 TOTAL 7,845,131