2024-01-17T12:05:45-06:00 2023-09-30 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2022-10-01 840186840 DENVER COUNTRY CLUB DENV 3037332441 1700 EAST FIRST AVE DENVER CO 80218 PATRICE PIRALLA GENERAL MANAGER 3037332441 2024-01-15 1 PATRICE PIRALLA 999009999 0 SID FAHSHOLTZ CPA P00779361 9702237855 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICE PIRALLA 1700 EAST FIRST AVE DENVER CO 80218 17447382 0 X WWW.DENVERCC.NET X 1901 CO PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL & PHYSICAL ACTIVITIES OF ITS MEMBERS. 17 17 321 78 -251403 45144 0 0 11132672 12973950 -1780 46144 2244182 2269729 13375074 15289823 0 0 0 0 8571786 9521494 0 0 0 5605921 6069129 14177707 15590623 -802633 -300800 40162102 39980535 2959738 3077721 37202364 36902814 PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL/PHYSICAL ACTIVITIES OF ITS MEMBERS. 0 0 PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL/PHYSICAL ACTIVITIES OF ITS MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 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 37 0 1 321 1 1 1 0 0 0 0 2424328 556087 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PATRICE PIRALLA 3037332441 1700 EAST FIRST AVENUE DENVER CO 80218 X JOHN H BIRKELAND DIRECTOR 3.00 X 0 0 0 PETER A EKLUND DIRECTOR 3.00 X 0 0 0 THEODORE A HARRIS DIRECTOR 3.00 X 0 0 0 ANDREW B LANG DIRECTOR 3.00 X 0 0 0 CHANDLER LIPPITT DIRECTOR 3.00 X 0 0 0 C DOUGLAS WULF SECRETARY 3.00 X X 0 0 0 MARK M OSBORN VP/MEMBERSHIP 3.00 X X 0 0 0 LOUIS E WOLLENWEBER PRESIDENT 5.00 X X 0 0 0 TIMOTHY L SWAN VICE PRESIDENT 3.00 X X 0 0 0 MAC BLOUNT TREASURER 3.00 X X 0 0 0 PATRICE PIRALLA GENERAL MANAGER 60.00 X 414749 0 50922 BENJAMIN GETMAN GOLF COURSE SUPERINTENDENT 60.00 X 151737 0 31273 JASON ROGERS EXECUTIVE CHEF 50.00 X 153958 0 0 STEVE DAVID GOLF PROFESSIONAL 50.00 X 248245 0 49329 MATTHEW HELM TENNIS PROFESSIONAL 50.00 X 152724 0 30097 COURTNEY HUNT CONTROLLER 50.00 X 105145 0 14231 1226558 0 175852 6 0 1 0 0 MEMBERSHIP DUES 713910 7569762 7569762 PROGRAM SERVICE REVENUE 713910 2924548 2924548 CAPITAL IMPROVEMENT 713910 1406140 1406140 INITIATION FEES 713910 1002000 1002000 WATER FUND 713910 71500 71500 12973950 46144 46144 4371148 2157559 2213589 2511136 -297547 OTHER INCOME 713910 30583 30583 UNSPENT F&B MINIMUMS 713910 25557 25557 56140 15289823 15541226 -251403 0 1121413 1121413 6408553 6408553 338289 338289 1029974 1029974 623265 623265 9083 9083 28600 28600 462041 462041 140556 140556 745582 745582 2709053 2709053 GROUNDS AND MAINTENANCE 622137 622137 MISCELLANEOUS 468502 468502 CLUB EVENTS 322648 322648 LAUNDRY AND UNIFORMS 162045 162045 398882 398882 15590623 15590623 0 0 1274390 1150669 1416973 1395999 617231 724584 183344 196096 62998031 28504941 35812945 34493090 27433 857219 1992664 40162102 39980535 1657938 1759396 444581 350136 857219 968189 2959738 3077721 X 508648 517898 0 0 36693716 36384916 37202364 36902814 40162102 39980535 X -300800 -8000 9250 X X 0 1 X 1 0 328025 328025 37232945 12332178 24900767 14117956 7492490 6625466 11319105 8680273 2638832 34493090 DEFERRED COMPENSATION OBLIGATION 954688 LT OPERATING LEASE LIABILITY 13501 968189 X 17447382 2157559 2157559 15289823 0 15289823 17748182 2157559 2157559 15590623 0 15590623 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME AS DEFINED IN THE IRC AND REGULATIONS THEREUNDER. THE CLUB APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF SEPTEMBER 30, 2023 AND 2022. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS WOULD BE RECORDED IN THE PERIOD ASSESSED AS MISCELLANEOUS ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF SEPTEMBER 30, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,157,559. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,157,559. X X X X 0 0 0 PATRICE PIRALLA GENERAL MANAGER 414749 0 0 0 0 0 37700 0 13222 0 465671 0 0 0 STEVE DAVID GOLF PROFESSIONAL 248245 0 0 0 0 0 28832 0 20497 0 297574 0 0 0 BENJAMIN GETMAN GOLF COURSE SUPERINTENDENT 151737 0 0 0 0 0 18154 0 13119 0 183010 0 0 0 MATTHEW HELM TENNIS PROFESSIONAL 152724 0 0 0 0 0 16978 0 13119 0 182821 0 0 0 JASON ROGERS EXECUTIVE CHEF 153958 0 0 0 0 0 0 0 0 0 153958 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WITH THE FOLLOWING TYPES OF CLASSES: 1. REGULAR RESIDENT MEMBER 2. NON-RESIDENT MEMBER 3. ASSOCIATE MEMBER 4. SPECIAL SENIOR MEMBER 5. HONORARY MEMBER 6. SENIOR (LIMITED) MEMBER 7. REGULAR RESIDENT MEMBER (SENIOR CLASS) FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING TYPES OF MEMBER CLASSES HAVE VOTING RIGHTS: 1. REGULAR RESIDENT MEMBER 2. REGULAR RESIDENT MEMBER (SENIOR CLASS) FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE GENERAL MANAGER, CONTROLLER, AND TREASURER PRIOR TO ITS FILING. THE FORM 990 IS ALSO REVIEWED AND DISCUSSED BY THE FINANCE COMMITTEE PRIOR TO FILING. THE FORM 990 IS ALSO PROVIDED TO ALL BOARD OF DIRECTORS AND IS FORMALLY APPROVED FOR FILING BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C APPLICABLE PERSONNEL ARE REQUIRED TO COMPLETE AND SIGN OFF A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. ALL COMPLETED QUESTIONNAIRES ARE MAINTAINED BY THE ACCOUNTING MANAGER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE GENERAL MANAGER IS DETERMINED BY THE COMPENSATION COMMITTEE WHICH CONSISTS OF THE CURRENT PRESIDENT, THE PREVIOUS TWO PRESIDENTS, THE CURRENT TREASURER, AND THE PRIOR TREASURER. THE COMPENSATION COMMITTEE CONSIDERS A VARIETY OF FACTORS INCLUDING THE ANNUAL COMPENSATION SURVEY BY THE NATIONAL CLUB ASSOCIATION, A SURVEY OF THE COMPENSATION OF LOCAL CLUB GENERAL MANAGERS AND THE FORM 990 OF COMPARABLE CLUBS IN THE U.S. WITH RESPECT TO KEY EMPLOYEES, THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS ARE PROVIDED RELEVANT INFORMATION AS PART OF THE APPROVAL OF THE ANNUAL OPERATING BUDGET OF THE CLUB. WHERE POSSIBLE, THE LOCAL GENERAL MANAGER COMPENSATION SURVEY IS UTILIZED WHEN CONSIDERING THE COMPENSATION LEVELS OF KEY PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AVAILABLE TO THE MEMBERS ON ITS WEBSITE AND IN A MAILING. AN ABBREVIATED VERSION OF THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS ON THE WEBSITE AND IN A NEWS LETTER. FORM 990, PART XI, LINE 9: REDEEMED CERTIFICATES 9,250. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEARS