2024-09-10T17:02:01-04:00 2023-12-31 710448488 RASCO WINTER THOMAS GROUP 100 RIVER BLUFF DR STE 200 LITTLE ROCK AR 722022218 990 2023-01-01 710038910 COUNTRY CLUB OF LITTLE ROCK COUN 5016641531 4200 COUNTRY CLUB BLVD LITTLE ROCK AR 72207 WES HARDIN COO/GENERAL MANAGER 5016641531 2024-08-31 true false MICHAEL C SCHAUFELE CPA P01283619 5013758500 2024-09-10 2023 2024-08-08 14:25:15Z WES HARDIN 14801117 false X N/A X 1902 AR PROVIDING RECREATIONAL AND SOCIAL FACILITIES 9 9 273 57 -215963 227291 0 11605423 10727631 41126 171461 -431649 -394764 11214900 10504328 0 0 3458983 4011480 0 0 5024581 7353984 8483564 11365464 2731336 -861136 36465212 38012422 16852771 19158463 19612441 18853959 X PROVIDING RECREATIONAL AND SOCIAL FACILITIES false false PROVIDED: GOLF, TENNIS, FITNESS & POOL RECREATIONAL FACILITIES AS WELL AS FOOD, BEVERAGE, BANQUET AND SOCIAL FUNCTIONS FOR MEMBERS. THE AVERAGE NUMBER OF MEMBERS WAS 976. AT 12/31/2023, THE TOTAL NUMBER WAS 980, IN WHICH 509 WERE VOTING MEMBERS. IN 2009, THE CLUB STARTED UPDATING THE GOLF COURSE AND TENNIS AREA. IN 2010, THE CLUB FINISHED UPDATING THE TENNIS AREA AND RENOVATIONS TO THE CENTENNIAL ROOM. IN 2011, THE CLUB FINISHED THE GOLF COURSE RENOVATIONS. IN 2012, THE CLUB RENOVATED THE POOL AREA. IN 2014, THE CLUB STARTED MAKING PLANS FOR MAJOR RENOVATIONS TO THE CLUBHOUSE. IN 2015, THE CLUB FINISHED PHASE I OF THE MAJOR RENOVATIONS, AND STARTED PHASE II. IN 2016, THE CLUB CONTINUED PHASE II OF THE MAJOR RENOVATIONS TO THE CLUBHOUSE, AND IT WAS COMPLETED IN 2017. IN 2018, THE CLUB BEGAN PLANNING FOR PHASE III OF THE MAJOR RENOVATIONS TO THE CLUBHOUSE AND FITNESS AREA. IN 2019, THE CENTENNIAL LANDMARK BRIDGE WAS RENOVATED AND PICKLEBALL COURTS ARE UNDER CONSTRUCTION. IN 2020, PHASE III RENOVATIONS WERE PLANNED AND IN 2021, THOSE RENOVATIONS HAVE BEGUN ALONG WITH THE ADDING THE GATEHOUSE. IN 2022, PHASE III WAS COMPLETED AND THE CLUBHOUSE AND FITNESS AREA OPENED. IN 2023, PHASE IV BEGAN WITH THE GOLF COURSE IMPROVEMENTS. false false false false false false false false false true false false false true true false 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 16 0 true 273 true true true false false false false 1760106 190902 false false false X 9 9 false false false false false true false true true false false true true true true true true true true false X JODI REEVES 5016641531 4200 COUNTRY CLUB BLVD LITTLE ROCK AR 72207 X WILSON DANIELS BYNUM PRESIDENT X 0 0 0 JEFFREY W NOLAN VICE PRESIDE X 0 0 0 MITZI TIFFEE SECRETARY X 0 0 0 BEAU BLAIR TREASURER X 0 0 0 MARTIN SILVERFIELD GOVERNOR X 0 0 0 NIK FISKIN GOVERNOR X 0 0 0 RICHARD S PACE GOVERNOR X 0 0 0 ISAAC SMITH GOVERNOR X 0 0 0 MICHAEL SHELBY GOVERNOR X 0 0 0 BLAINE BURGESS COO/GENERAL X 534676 0 0 JODI REEVES CONTROLLER X 207575 0 0 BRANDON WRIGHT GOLF COURSE X 198653 0 0 SERGIO RAMIREZ CORREAL TENNIS PRO X 162603 0 0 KRISSA THORESON FITNESS DIRE X 138447 0 0 PATRICK WILLIAMS HEAD CHEF X 131855 0 0 TYLER BEAUDREAU FACILITIES M X 136568 0 0 1510377 7 true true false DARRELL WAYNE SHELTON 2411 NORTH FILLMORE STREET LITTLE ROCK AR 72207 GOLF INSTRUCTOR 631969 1 MEMBERSHIP DUES - RELATED 900001 6870072 6870072 PROGRAM SERVICE - RELATED 900001 3524974 3524974 ALL OTHER PROGRAM SERVICE 900001 332585 332585 10727631 178801 178801 26224 33564 -7340 -7340 -7340 3868461 4263225 -394764 -394764 10504328 10720291 -215963 X 3457125 184820 113715 255820 444245 4311 4903 38535 17987 463041 2182959 739832 UTILTIES 758521 EQUIPMENT RENTAL AND REPA 651693 TOURNAMENTS 339630 MISCELLANEOUS 283992 1424335 11365464 0 0 0 157162 143085 3982574 5651812 1415402 1666108 176976 230013 84981 31160 41024443 10740513 29610310 30283930 1037807 6314 36465212 38012422 1054976 1382811 587334 638140 14091598 15717347 1118863 1420165 16852771 19158463 X 19612441 18853959 19612441 18853959 36465212 38012422 X -861136 172364 -69710 X true X false true false 95877 95877 40928566 10740513 30188053 30283930 DEFERRED COMPENSATION - EMPLOYER 977388 DEFERRED COMPENSATION - EMPLOYEE 442777 1420165 X SCHEDULE D, PAGE 3, PART X THE COUNTRY CLUB EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. AS OF DECEMBER 31, 2023, THE CLUB DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE CLUB'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AS OF DECEMBER 31, 2023, THE CLUB'S FEDERAL AND VARIOUS STATE TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. false false false BLAINE BURGESS COO/GENERAL MANAGER 479737 54939 534676 JODI REEVES CONTROLLER 164665 42910 207575 BRANDON WRIGHT GOLF COURSE SUPER 156092 42561 198653 SERGIO RAMIREZ CORREAL TENNIS PRO 132900 29703 162603 FORM 990, PAGE 2, PART III, LINE 4A PROVIDED: GOLF, TENNIS, FITNESS & POOL RECREATIONAL FACILITIES AS WELL AS FOOD, BEVERAGE, BANQUET AND SOCIAL FUNCTIONS FOR MEMBERS. THE AVERAGE NUMBER OF MEMBERS WAS 976. AT 12/31/2023, THE TOTAL NUMBER WAS 980, IN WHICH 509 WERE VOTING MEMBERS. IN 2009, THE CLUB STARTED UPDATING THE GOLF COURSE AND TENNIS AREA. IN 2010, THE CLUB FINISHED UPDATING THE TENNIS AREA AND RENOVATIONS TO THE CENTENNIAL ROOM. IN 2011, THE CLUB FINISHED THE GOLF COURSE RENOVATIONS. IN 2012, THE CLUB RENOVATED THE POOL AREA. IN 2014, THE CLUB STARTED MAKING PLANS FOR MAJOR RENOVATIONS TO THE CLUBHOUSE. IN 2015, THE CLUB FINISHED PHASE I OF THE MAJOR RENOVATIONS, AND STARTED PHASE II. IN 2016, THE CLUB CONTINUED PHASE II OF THE MAJOR RENOVATIONS TO THE CLUBHOUSE, AND IT WAS COMPLETED IN 2017. IN 2018, THE CLUB BEGAN PLANNING FOR PHASE III OF THE MAJOR RENOVATIONS TO THE CLUBHOUSE AND FITNESS AREA. IN 2019, THE CENTENNIAL LANDMARK BRIDGE WAS RENOVATED AND PICKLEBALL COURTS ARE UNDER CONSTRUCTION. IN 2020, PHASE III RENOVATIONS WERE PLANNED AND IN 2021, THOSE RENOVATIONS HAVE BEGUN ALONG WITH THE ADDING THE GATEHOUSE. IN 2022, PHASE III WAS COMPLETED AND THE CLUBHOUSE AND FITNESS AREA OPENED. IN 2023, PHASE IV BEGAN WITH THE GOLF COURSE IMPROVEMENTS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE COUNTRY CLUB WILL HAVE A MEETING ANNUALLY IN JANUARY TO ELECT MEMBERS TO THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORMS 990 AND 990-T WILL BE REVIEWED BY BOTH THE CLUB GENERAL MANAGER AND CONTROLLER. IT WILL THEN BE PRESENTED TO THE BOARD OF GOVERNORS BY MIKE SCHAUFELE, CPA AT THE ACCOUNTING FIRM PREPARING TAX FORMS, FOR FURTHER REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C AT THE FIRST BOARD MEETING OF THE YEAR, EACH MEMBER IS GIVEN A CONFLICT OF INTEREST STATEMENT TO FILL OUT AND SIGN. ALL STATEMENTS ARE MAINTAINED IN THE CLUB OFFICE. IN ADDITION, TOP MANAGEMENT OF THE CLUB FILLS OUT A STATEMENT AT THE BEGINNING OF EACH YEAR. DURING THE YEAR THE CONTROLLER AND GENERAL MANAGER CONTINUALLY MONITOR THE VENDOR LISTING FOR POTENTIAL CONFLICTS AND IF ANY VENDOR APPEARS QUESTIONABLE, THEY ARE BROUGHT TO THE BOARD'S ATTENTION AT THE NEXT MONTHLY MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE COUNTRY CLUB USES THE DELOZIER GROUP, A RECRUITING FIRM, FOR THE HIRING OF THE GENERAL MANAGER. THE DELOZIER GROUP REVIEWS VARIOUS APPLICANTS AND ADVISES THE BOARD. THE DELOZIER GROUP USES INDUSTRY COMPARISONS; A COMPARISON OF SALARY WITH EMPLOYEES ALREADY EMPLOYED NOW OR IN THE PAST, AND CONSIDERS THE EXPERIENCE LEVELS TO OTHER APPLICANTS IN DETERMINING THE SALARY TO OFFER THE POTENTIAL MANAGER. THE BOARD HAS THE FINAL DECISION ON WHO TO EMPLOY. FORM 990, PAGE 6, PART VI, LINE 15B HIRING OF OTHER PERSONNEL, SUCH AS CONTROLLER, IS DONE BY THE GENERAL MANAGER. THE GENERAL MANAGER CONSIDERS VARIOUS FACTORS SUCH AS INDUSTRY COMPARISONS, A COMPARISON OF SALARY WITH EMPLOYEES ALREADY EMPLOYED NOW OR IN THE PAST, AND CONSIDERS THE EXPERIENCE LEVELS TO OTHER APPLICANTS IN DETERMING THE SALARY TO OFFER THE POTENTIAL EMPLOYEE. FORM 990, PAGE 6, PART VI, LINE 19 THE COUNTRY CLUB HAS NEVER BEEN REQUESTED TO PROVIDE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY. FINANCIAL STATEMENTS FOR THE CLUB CONSIST OF FORM 990, WHICH IS AVAIABLE TO THE PUBLIC THROUGH THE INTERNAL REVENUE SERVICE. ALL ITEMS WILL BE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E PROPERTY TAXES 228,954 0 0 SUPPLIES 222,258 0 0 CHANGE IN VALUE NON-QUAL 172,345 0 0 MASSAGE & TRAINING 142,465 0 0 PESTICIDES 132,174 0 0 SEED, SOD, SOIL 124,102 0 0 SECURITY 103,040 0 0 MEMBER ENTERTAINMENT 84,583 0 0 INCOME TAX EXPENSE 990-T 47,731 0 0 GASOLINE 35,758 0 0 FERTILIZERS 32,704 0 0 DUES & SUBSCRIPTIONS 30,745 0 0 UNIFORMS 21,419 0 0 PRINTING & PUBLICATION 19,008 0 0 LICENSES & FEES 12,971 0 0 LINEN & TOWEL RENTAL 10,465 0 0 SALES TAX 3,613 0 0 TOTAL 1,424,335 0 0 FORM 990, PART XI, LINE 9 ADD: MEMBER CONTRIBUTIONS 10,290 ADD: MEMBER ASSESSMENTS 5,000 LESS: MEMBERSHIPS REDEEMED -85,000 TOTAL -69,710