2026-02-16T16:10:06-06:00 2025-03-31 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2024-04-01 590206825 The Country Club of Orlando Inc % MICHAEL C HENDRIX COUN 4078490990 1601 Country Club Drive Orlando FL 32804 ERIC H ALLAIN GM/COO/SECRETARY 4078490990 2026-02-16 true true PEDRO A HILERA CPA P00638738 4078491569 2024 2025-03-06 01:10:19Z ERIC H ALLAIN 1601 Country Club Drive Orlando FL 32804 22583885 false X COUNTRYCLUBOFORLANDO.COM X 1911 FL PRIVATE CLUB - RECREATIONAL & SOCIAL. 10 10 222 11 278044 0 0 0 8925362 10130894 195653 362596 6702203 9647811 15823218 20141301 0 0 0 0 6840621 7559303 0 0 0 6471720 6729287 13312341 14288590 2510877 5852711 29660200 34258050 7462457 6219075 22197743 28038975 X TO OWN AND OPERATE THE COUNTRY CLUB FACILITIES AS A PRIVATE CLUB FOR THE PLEASURE AND RECREATION OF ITS MEMBERS, THEIR GUESTS, AND OTHER PERMITTED USERS. false false 11471412 19500661 THE CLUB PROVIDED RESTAURANT, GOLFING, TENNIS, AND AQUATIC FACILITIES FOR ITS MEMBERS. THE CLUBS OPERATIONS ARE FUNDED PRIMARILY BY DUES FROM MEMBERS, FOOD AND BEVERAGE SALES, AND GOLF AND TENNIS MERCHANDISE SALES. 11471412 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 12 0 true 222 true true true false false false true true 7474257 278044 false false false X 10 10 false false false false true true true true true false false false true false false true true true true false FL X MICHAEL C HENDRIX 4078490990 1601 COUNTRY CLUB DRIVE Orlando FL 32804 ERIC ALLAIN GM/COO/SECRETARY 60.0 0.0 X X 326322 0 2885 RODERIC SANCHEZ Director of Racquet Sports 40.0 0.0 X 181607 0 0 ROBERTO HUELGA Director of Golf 40.0 0.0 X 174556 0 3391 SEAN MCLAUGHLIN ASSISTANT GENERAL MANAGER 40.0 0.0 X 157097 0 2994 EDWARD BATCHELLER GOLF COURSE SUPERINTENDENT 40.0 0.0 X 147261 0 2313 Gabriel Mattos Head Tennis Professional 40.0 0.0 X 146636 0 1446 BRYAN JOSEPH PRESIDENT 1.0 0.0 X X 0 0 0 David McLeod VICE PRESIDENT (eff. 4/1/2024) 1.0 0.0 X X 0 0 0 THOMAS SITTEMA PAST PRESIDENT 1.0 0.0 X X 0 0 0 LEN WILLAMS TREASURER 1.0 0.0 X X 0 0 0 Robert Bailey Member 1.0 0.0 X 0 0 0 Anne Brownlee Member 1.0 0.0 X 0 0 0 Kimberly Koon MEMBER 1.0 0.0 X 0 0 0 GREG LEE MEMBER 1.0 0.0 X 0 0 0 Stephen Mauldin MEMBER (eff. 4/1/2024) 1.0 0.0 X 0 0 0 John Pinel Member 1.0 0.0 X 0 0 0 Kevin Taylor Member 1.0 0.0 X 0 0 0 1133479 0 13029 10 false true false 0 0 MEMBERSHIP DUES 713910 7944788 7944788 GOLF ACTIVITIES 713910 1342238 1139233 203005 TENNIS PRO SHOP 713910 388939 388064 875 LOCKER ROOMS 713910 67070 67070 OTHER 713910 387859 387859 10130894 362596 362596 0 0 0 0 0 0 0 0 0 0 0 0 4616138 2442584 2173554 2099390 74164 OTHER INCOME 913910 5981382 5981382 INITIATION FEES 913910 1492875 1492875 7474257 20141301 19500661 278044 362596 0 0 0 0 330437 330437 0 6458282 5393785 1064497 24544 24544 746040 590610 155430 0 0 50010 50010 37336 37336 0 0 0 343063 306361 36702 0 26867 26867 0 0 2207967 1539265 668702 0 0 0 0 0 1490369 1490369 391153 369127 22026 SUPPLIES 1062589 911002 151587 TOURNAMENT EXPENSE 374477 374477 EVENT EXPENSES 240965 240965 EMPLOYEE RECRUITMENT 193502 126550 66952 310989 128901 182088 14288590 11471412 2817178 0 X 9629377 10986928 0 0 0 0 1698197 1019181 0 0 0 0 0 0 473001 425553 160000 0 38828722 17787794 16849210 21040928 0 0 130487 76128 0 0 0 0 719928 709332 29660200 34258050 595120 1742927 0 0 2272672 48800 0 0 0 0 0 0 2364740 2181827 0 0 2229925 2245521 7462457 6219075 X 22197743 28038975 0 0 22197743 28038975 29660200 34258050 X 5852711 -54359 42880 X X false true X true false 74140 74140 17130580 9149410 7981170 6120486 4607081 1513405 15503516 4031303 11472213 21040928 0 LEASE LIABILITIES 709332 DEPOSITS 236600 2245521 X 22529526 -54359 2442584 2388225 20141301 20141301 16731174 2442584 2442584 14288590 14288590 PART X, LINE 2: The Internal Revenue Service 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 "unrelated business taxable income" of an otherwise tax-exempt club. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Club in its tax returns. The Club's status as a tax-exempt entity is defined as a tax position. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Club in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Club has any material uncertain tax positions at March 31, 2025. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. PART XI & XII, LINE 2D, OTHER ADJUSTMENTS: COST OF GOODS SOLD ON GROSS SALES OF INVENTORY: 2,442,584 X X X X false false false ERIC ALLAIN GM/COO/SECRETARY 326322 0 0 0 0 0 2885 0 0 0 329207 0 0 0 RODERIC SANCHEZ Director of Racquet Sports 181607 0 0 0 0 0 0 0 0 0 181607 0 0 0 ROBERTO HUELGA Director of Golf 174556 0 0 0 0 0 3391 0 0 0 177947 0 0 0 SEAN MCLAUGHLIN ASSISTANT GENERAL MANAGER 157097 0 0 0 0 0 2994 0 0 0 160091 0 0 0 FORM 990, PART VI, SECTION A, LINE 6: THE ORGANIZATION IS A PRIVATE COUNTRY CLUB, THEREFORE IT IS COMPRISED OF A LARGE NUMBER OF MEMBERS WHO JOIN VOLUNTARILY, BUT RECEIVE FINAL APPROVAL FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A: All active members who own membership certificates have voting privileges. FORM 990, PART VI, SECTION A, LINE 7B: ACTIVE MEMBERS CAN INCREASE OR DECREASE THE NUMBER OF DIRECTORS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN ALSO MAKE AMENDMENTS TO THE BYLAWS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN PETITION THE BOARD WITH 100 SIGNATURES. ALSO, INCREASES IN DUES AND CHANGES IN THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11: THE ORGANIZATION DOES NOT BELIEVE IT IS EFFECTIVE NOR EFFICIENT FOR THE ENTIRE GOVERNING BOARD TO REVIEW FORM 990 BEFORE FILING. THUS, THE GOVERNING BOARD DELEGATES THE REVIEW OF FORM 990 AND THE RELATED SCHEDULES TO THE GM/COO/SECRETARY AND DIRECTOR OF FINANCE. THE GM/COO/SECRETARY AND DIRECTOR OF FINANCE REVIEW FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 15: THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BASED ON PERFORMANCE AND DECISIONS ARE MADE BY AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE USES BEST PRACTICES OF THE CLUB MANAGERS ASSOCIATION OF AMERICA TO EVALUATE THE PERFORMANCE OF THE CLUB'S KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: THE CLUB DOES NOT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: ISSUANCE OF NEW MEMBERSHIP CERTIFICATES: $42,880.