2024-02-13T09:08:33-06:00 2023-03-31 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2022-04-01 410506970 ROCHESTER GOLF & COUNTRY CLUB ROCH 5072822708 PO BOX 6877 ROCHESTER MN 55903 JAMES HAUSER GENERAL MANAGER 5072822708 2024-01-25 1 JAMES HAUSER 999009999 0 CHRISTOPHER CECIL P01877773 5616971785 2024-01-22 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES HAUSER PO BOX 6877 ROCHESTER MN 55903 6438402 0 X HTTP://WWW.RGCC.ORG/ X 1916 MN THE CLUB IS A PRIVATE GOLF COURSE, SERVING ITS MEMBERS BY PROVIDING A VARIETY OF AMENITIES. 13 12 188 18 513693 0 557630 0 3912927 3723013 39282 39151 1209980 1446688 5719819 5208852 0 0 0 0 2960810 3130660 0 0 0 2682281 2818940 5643091 5949600 76728 -740748 18588891 17871368 2190731 2213956 16398160 15657412 ROCHESTER GOLF & COUNTRY CLUB IS A PRIVATE, 18-HOLE GOLF COURSE, SERVING THE NEEDS OF ITS 590 MEMBERS BY PROVIDING A VARIETY OF RECREATION AND CLUBHOUSE AMENITIES. 0 0 ROCHESTER GOLF & COUNTRY CLUB IS A PRIVATE, 18-HOLE GOLF COURSE DESIGNED BY A.W. TILLINGHAST IN 1916. IT HAS BEEN ACCLAIMED BY GOLF DIGEST AND THE GOLF COURSE ARTICHECTS OF AMERICA AS ONE OF THE FINEST COURSES OF ITS KIND. THE CLUB SERVES THE NEEDS OF ITS 590 MEMBERS BY PROVIDING A VARIETY OF RECREATION AND CLUBHOUSE AMENITIES. THE CLUBHOUSE FEATURES A PROFESSIONAL GOLF SHOP, TILLIES BAR & GRILL, SHAWNEE DINING ROOM WITH A PRIVATE DINING ROOM. INDOOR GOLF SIMULATORS AND LOUNGE, FITNESS CENTER AND A KIDS CLUB. MULTIPLE INDOOR EVENT SPACES, INCLUDING PRIVATE MEETING ROOMS AND A STATE OF THE ART BALLROOM, MAKING ROCHESTER GOLF & COUNTRY CLUB THE IDEAL LOCATION FOR EVENTS, LARGE OR SMALL. THE CLUB ALSO HAS AN OUTDOOR WEDDING CEREMONY AND MULTI-USE SITE AVAILABLE. JUST OUTSIDE THE CLUBHOUSE MEMBERS CAN COOL OFF IN THE OUTDOOR AQUATIC CENTER, COMPLETE WITH DOUBLE FLUME WATER SLIDE. 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 8 0 1 188 1 1 1 0 0 0 0 0 776690 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 X BRAD KOLBERG 5072822708 PO BOX 6877 ROCHESTER MN 55903 PHIL LOMBARDO PRESIDENT 1.00 X X 0 0 0 LINDSEY LEHMAN VICE PRESIDENT/TREASURER 1.00 X X 0 0 0 JENNA LOVELY SECRETARY 1.00 X X 0 0 0 JOHN GUNNON PAST PRESIDENT 1.00 X X 0 0 0 KARA GYAMARTY DIRECTOR 1.00 X 0 0 0 MIKE BENIKE DIRECTOR 1.00 X 0 0 0 LORI HERGES DIRECTOR 1.00 X 0 0 0 CHAD CARPENTER DIRECTOR 1.00 X 0 0 0 MIKE MALUGANI DIRECTOR 1.00 X 0 0 0 DAWN DAVIS DIRECTOR 1.00 X 0 0 0 MIKE SCHLETTY DIRECTOR 1.00 X 0 0 0 BRITTANY CHON DIRECTOR 1.00 X 0 0 0 KEVIN EHLERT G.M./COO 40.00 X 155285 0 39168 CHRISTOPHER MEYER GOLF PROFESSIONAL 40.00 X 103131 0 24387 258416 0 63555 2 0 1 0 0 MEMBERSHIP DUES 713910 3114110 3114110 OTHER PROGRAM SERVICE REVENUE 713910 328337 328337 GOLF FEES 713910 280566 196361 84205 3723013 14009 12291 1718 38619 13477 25142 25142 25142 2662761 1216073 1446688 1018918 427770 5208852 4670017 513693 25142 194453 2315918 620289 30675 1223380 CLUBHOUSE 494265 GOLF COURSE MAINTENANCE 413913 FOOD & BEVERAGE 221292 PROPERTY TAXES & INSURA 188373 247042 5949600 1111784 332120 666105 731370 225291 334843 291524 288219 25403940 9571682 16288437 15832258 5750 352558 18588891 17871368 522829 522121 479617 517254 746665 688081 441620 486500 2190731 2213956 X 16398160 15657412 16398160 15657412 18588891 17871368 -740748 0 X X 0 1 X 1 0 117931 117931 10976563 4057851 6918712 3878791 2804265 1074526 10430655 2709566 7721089 15832258 FINANCE LEASE LIABILITIES 311765 OTHER CURRENT LIABILITIES 174735 486500 X 6424925 1216073 1216073 5208852 0 5208852 7165673 1216073 1216073 5949600 0 5949600 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER CODE SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE EXCEPT TO THE EXTENT OF TAXES ON UNRELATED BUSINESS INCOME. ANY PROVISION FOR APPLICABLE FEDERAL AND STATE INCOME TAXES IS MADE IN ACCORDANCE WITH THESE STATUTES. THE CLUB HAS EVALUATED ITS TAX POSITION AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES WITHIN THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,216,073. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,216,073. X X X 0 0 0 KEVIN EHLERT G.M./COO 155285 0 0 0 0 0 0 0 39168 0 194453 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ROCHESTER GOLF & COUNTRY CLUB MEMBERS CONSISTS OF THE FOLLOWING MEMBERSHIP CLASSES: 1) SINGLE GOLF, FAMILY GOLF AND JUNIOR GOLF (COLLECTIVELY "GOLF MEMBERS") 2) SOCIAL AND HOUSE MEMBERS, AND 3) FELLOW GOLF MEMBERS AND NON-RESIDENT GOLF MEMBERS, AND ALL OTHER MEMBERSHIP CLASSIFICATIONS (COLLECTIVELY, "NON-VOTING MEMBERS"). FORM 990, PART VI, SECTION A, LINE 7A SINGLE GOLF AND FAMILY GOLF MEMBERS ARE ENTITLED TO VOTE ON ALL MATTERS SUBMITTED TO THE MEMBERSHIP, HOLD OFFICE AND SPONSOR NEW MEMBERS. JUNIOR GOLF MEMBERS ARE ENTITLED TO VOTE ONLY FOR VACANCIES ON THE BOARD FOR SEATS DEDICATED TO GOLF MEMBERS AND MAY HOLD OFFICE. SOCIAL AND HOUSE MEMBERS ARE ENTITLED TO VOTE ONLY FOR VACANCIES ON THE BOARD FOR SEATS DEDICATED TO SOCIAL AND HOUSE MEMBERS AND MAY HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7B IN ADDITION TO THE ELECTION OF THE BOARD, THE AFFIRMATIVE VOTE OF THE MEMBERS IS REQUIRED TO APPROVE OR DECLARE ADVISABLE: (I) THE LIQUIDATION OR DISSOLUTION OF THE CLUB AND ANY AMENDMENTS TO THE CLUB'S ARTICLES OF INCORPORATION AND BYLAWS TO EFFECT ANY SUCH LIQUIDATION OR DISSOLUTION; (II) ANY MERGER, CONSOLIDATION, OR SALE OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE CLUB; AND (III) ANY OTHER MATTER SUBMITTED TO THE MEMBERS AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WILL BE REVIEWED BY THE GENERAL MANAGER AND CONTROLLER, THEN GIVEN TO THE FINANCE COMMITTEE FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLSOURE AS SET FORTH IN SECTION 6104(D). FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEAR.