2026-08-15T20:02:24-07:00 2024-10-31 990 2023-11-01 381115394 TWIN BEACH COUNTRY CLUB TWIN 2483633335 7625 GLASCOTT WEST BLOOMFIELD MI 48323 Gregory Coursen Treasurer 2483633335 2026-08-15 1 2023 2025-03-06 01:10:19Z X JAMES McGUIGAN 7625 GLASSCOTT WEST BLOOMFIELD MI 48323 1750357 0 X TWINBEACHCC.COM X 1930 MI SOCIAL GOLF CLUB 9 0 60 0 0 0 0 0 1053883 1277870 225 9202 362601 321070 1416709 1608142 0 0 0 0 809136 881172 0 0 0 539565 609166 1348701 1490338 68008 117804 2763738 2825073 756956 765964 2006782 2059109 TO PROVIDE MEMBERS WITH GOLF AND SOCIAL ACTIVITIES 0 0 1490338 PROVIDE MEMBERS WITH GOLF COURSE ACCESS, A CLUBHOUSE WITH DINING FACILITIES AND SOCIAL ACTIVITIES 0 0 0 1490338 0 0 0 0 0 0 0 0 0 1 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 1 10 0 1 60 1 0 0 0 0 0 55517 0 0 0 0 X 9 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 1 0 0 0 X JAMES McGUIGAN 2483633335 7625 GLASCOTT WEST BLOOMFIELD MI 48323 JAMES MCGUIGAN OFFICER 40 X 115218 0 0 THOMAS STRETLIEN DIRECTOR 1 0 X 0 0 0 MICHAEL GERSTEN DIRECTOR 1 0 X 0 0 0 DAVID DUESTCH DIRECTOR 1 0 X 0 0 0 CRAIG WARD DIRECTOR 1 0 X 0 0 0 ALLISON BERLIN DIRECTOR 1 X 0 0 0 ANDY TUCKER BOARD VICE PRESIDENT 1 0 X 0 0 0 ARON WEBERMAN BOARD TREASURER 1 0 X 0 0 0 THOMAS MILLER BOARD PRESIDENT 1 0 X 0 0 0 SANDRA RICCARDI BOARD SECRETARY 1 0 X 0 0 0 115218 0 0 1 0 0 0 0 0 MEMBERSHIP DUES 713910 1124373 1124373 0 0 INITIATION FEES 713910 55517 55517 0 0 GREENS FEES 713910 26768 26768 0 0 GOLF CART RENTAL 713910 67866 67866 0 0 OTHER GOLF REVENUE 713910 3346 3346 0 0 0 0 0 0 1277870 9202 9202 0 0 0 0 0 0 0 0 0 0 0 0 0 0 382679 142215 240464 240464 0 0 HOUSE CHARGES 713910 80606 80606 0 0 0 0 0 0 80606 1608142 1608142 0 0 0 0 0 0 115218 0 662327 7833 0 95794 0 2684 0 0 0 0 0 17093 16596 0 0 0 0 0 33677 0 37074 46153 REPAIRS, MAINTENANCE AND UTILITIES 112523 CLUBHOUSE EXPENSES 100780 GOLF EXPENSES 242586 0 1490338 0 0 0 37367 125456 160695 190698 188729 192940 41234 50698 67577 12432 2884975 632126 2268136 2252849 2763738 2825073 140409 173509 168170 174510 60000 50000 318377 302945 70000 65000 756956 765964 X 0 0 1169685 1169685 837097 889424 2006782 2059109 2763738 2825073 117804 0 0 0 -65477 0 X 0 0 0 0 365523 365523 0 1645197 0 1645197 0 0 0 0 0 874255 632126 242129 0 0 0 0 2252849 ED MALKIN FORMER DIRECTOR LIQUIDITY X 10000 5000 0 1 1 GREG COURSEN FORMER DIRECTOR LIQUIDITY X 55000 45000 0 1 1 50000 Form 990, Header, Line B After filing the original return, accounting errors were identified, requiring amendment of the Form 990. The errors primarily related to a double counting of maintenance reserve revenue and the subsequent usage of that revenue. There were other minor corrections to deferred revenue accounting, accrued expenses and the write-off of old receivables. Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS MEMBERS IN MULTIPLE CLASSES. Form 990, Part VI, Section A, Line 7a CLASS A MEMBERS HAVE THE POWER (OBLIGATION) TO ELECT THE BOARD MEMBERS WHO SERVE 3-YEAR TERMS. Form 990, Part VI, Section A, Line 7b THE ORGANIZATION'S BYLAWS RESERVE CERTAIN RIGHTS TO MEMBERS, INCLUDING ELECTION OF THE BOARD, CHANGING BYLAWS, AND PLEDGING CLUB ASSETS TO INCUR DEBT. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY THE CLUB ACCOUNTANT AND A BOARD MEMBER THEN REVIEWED BY THE BOARD TREASURER (A REGISTERED CPA) AND THE BOARD PRESIDENT. Form 990, Part VI, Section C, Line 19 THE FORM 990 IS AVAILABLE UPON REQUEST FROM THE ACCOUNTING OFFICE. THE CLUB BYLAWS ARE AVAILABLE ON THE CLUB WEBSITE. FINANCIAL STATEMENTS ARE DISTRIBUTED AT THE ANNUAL MEMBER MEETING AND ARE AVAILABLE TO MEMBERS ON THE CLUB WEBSITE.