2024-03-26T20:01:18-05:00 2023-03-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-04-01 410414040 THE MINIKAHDA CLUB MINI 6129261601 3205 EXCELSIOR BLVD MINNEAPOLIS MN 554164680 THOMAS CANDELL CHIEF FINANCIAL OFFICER 6129261601 2024-03-26 1 THOMAS CANDELL 999009999 1 KAREN A GRIES P00078514 6128764500 2024-03-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LOUISA BERGSMA 3205 EXCELSIOR BLVD MINNEAPOLIS MN 554164680 15826025 0 X WWW.MINIKAHDACLUB.ORG X 1898 MN THE MINIKAHDA CLUB PROVIDES THE MEMBERSHIP A SUPERIOR SOCIAL AND RECREATIONAL EXPERIENCE BASED ON THE VALUES OF FAMILY, FELLOWSHIP, INTEGRITY, RESPECT, AND INCLUSIVENESS. 13 13 370 13 538077 0 0 0 3776131 11224125 105 166 327780 2058773 4104016 13283064 0 0 0 0 2589248 9289357 0 0 0 1981761 4682253 4571009 13971610 -466993 -688546 18695015 18587570 3170401 3751502 15524614 14836068 THE MEMBERS SHALL PRESERVE, PROTECT, PROMOTE AND PASS ON THE MINIKAHDA CLUB LEGACY, TRADITIONS, AND VALUES AND ADAPT AND PREPARE FOR THE FUTURE WITH SOUND FINANCIAL MANAGEMENT. 0 0 PROVIDES SOCIAL AND RECREATIONAL ACTIVITIES TO CLUB MEMBERS SUCH AS ACCESS TO GOLF COURSES, FACILITIES FOR DINING, AND ACCESS TO EVENTS HELD AT THE COUNTRY CLUB. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 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 42 0 370 1 1 1 0 0 0 0 1060289 949278 0 0 0 X 13 13 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 1 1 0 X THOMAS CANDELL 6129241601 3205 EXCELSIOR BLVD MINNEAPOLIS MN 55416 LOUISA BERGSMA GENERAL MANAGER 40.00 X 304203 0 11600 JEFFREY JOHNSON GROUNDS SUPERINTENDENT 40.00 X 202425 0 8000 MIKE LAUREL DIRECTOR OF MEMBER ENGAGEMENT 40.00 X 149296 0 18593 ABBIE PINGITORE ASSISTANT GENERAL MANAGER 40.00 X 145133 0 14592 GARY AASEN TENNIS DIRECTOR 40.00 X 135089 0 19216 JEFF SORENSON GOLF PROFESSIONAL 40.00 X 113785 0 7248 HAKEN LUNDBERG CHEF 40.00 X 104139 0 10262 ANN FERREIRA PRESIDENT 4.00 X X 0 0 0 NII QUAYE PRESIDENT (THROUGH 11/2022) 4.00 X X 0 0 0 JOHN O'SHEA VICE PRESIDENT 4.00 X X 0 0 0 TED CHRISTIANSON SECRETARY 4.00 X X 0 0 0 BEN REICHDENAU TREASURER 4.00 X X 0 0 0 MOLLY CRONIN IMMEDIATE PAST PRESIDENT 4.00 X X 0 0 0 DAVID MELLOH PAST PRESIDENT (THROUGH 11/2022) 4.00 X X 0 0 0 BRENT HALL GOVERNOR 4.00 X 0 0 0 CHAD LARSEN GOVERNOR 4.00 X 0 0 0 DENIZ PERESE GOVERNOR 4.00 X 0 0 0 ETHAN OTTERLEI GOVERNOR 4.00 X 0 0 0 MEGHAN MCGRANN GOVERNOR 4.00 X 0 0 0 RHONDA O'NEILL GOVERNOR 4.00 X 0 0 0 TERRA MUELLERLEILE GOVERNOR 4.00 X 0 0 0 TYLER SIMMONS GOVERNOR 4.00 X 0 0 0 ADAM WRIGHT GOVERNOR (THROUGH 11/2022) 4.00 X 0 0 0 ELLEN DOLL GOVERNOR (THROUGH 11/2022) 4.00 X 0 0 0 JEFF NIPPER GOVERNOR (THROUGH 11/2022) 4.00 X 0 0 0 1154070 0 89511 8 0 1 0 0 MEMBERSHIP DUES 713910 7251349 7251349 CAPITAL DUES 713910 1435772 1435772 INITIATION FEES 713910 1060289 1060289 GOLF OPERATIONS REVENUE 713910 917409 917409 SPECIAL EVENTS & OTHER REVENUES 713910 307062 307062 252244 251944 300 11224125 166 166 4601734 2542961 2058773 1521162 537611 13283064 12744987 538077 0 545918 6670466 106840 1265979 700154 74259 196219 241331 25104 428331 85546 555334 41506 31888 1559690 176104 UPKEEP & MAINTENANCE 517812 ENTERTAINMENT & EVENTS 369624 FUEL & CHEMICALS 112067 DUES & SUBSCRIPTIONS 85000 182438 13971610 0 1077836 2721173 1872793 887092 1031099 449984 631954 188684 232561 38783944 25792729 14448082 12991215 0 750112 18695015 18587570 1232988 1841937 926038 1074545 1011375 835020 3170401 3751502 X 15524614 14836068 15524614 14836068 18695015 18587570 -688546 0 X X 0 1 X 1 0 585504 585504 17189951 11254453 5935498 9653915 7382131 2271784 11354574 7156145 4198429 12991215 LEASE OBLIGATIONS 835020 835020 12934149 0 12934149 348915 348915 13283064 13622695 0 13622695 348915 348915 13971610 PART XI, LINE 4B - OTHER ADJUSTMENTS: INTEREST INCOME NET OF INTEREST EXPENSE ON AUDIT 166. EVENT COSTS NET OF REVENUES ON AUDIT 314,819. POOL REVENUES NET OF EXPENSES ON AUDIT 33,930. PART XII, LINE 4B - OTHER ADJUSTMENTS: POOL REVENUES NET OF EXPENSES ON AUDIT 33,930. EVENT COSTS NET OF REVENUES ON AUDIT 314,819. INTEREST INCOME NET OF INTEREST EXPENSE ON AUDIT 166. X X 0 0 0 LOUISA BERGSMA GENERAL MANAGER 259255 0 17948 0 27000 0 11600 0 0 0 315803 0 0 0 JEFFREY JOHNSON GROUNDS SUPERINTENDENT 170500 0 5000 0 26925 0 8000 0 0 0 210425 0 0 0 MIKE LAUREL DIRECTOR OF MEMBER ENGAGEMENT 135580 0 0 0 13716 0 3485 0 15108 0 167889 0 0 0 ABBIE PINGITORE ASSISTANT GENERAL MANAGER 114948 0 0 0 30185 0 4638 0 9954 0 159725 0 0 0 GARY AASEN TENNIS DIRECTOR 109413 0 0 0 25676 0 5670 0 13546 0 154305 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE MINIKAHDA CLUB HAS RESIDENT MEMBERS, NON-RESIDENT MEMBERS, SPECIAL NON-RESIDENT MEMBERS, HONORARY MEMBERS, ASSOCIATE MEMBERS, AND CLERGY. RESIDENT MEMBERS ARE THOSE WHO RESIDE IN HENNEPIN COUNTY OR RAMSEY COUNTY OR ANY OTHER COUNTY CONTIGUOUS TO EITHER OF THESE COUNTIES IN MINNESOTA. NON-RESIDENT MEMBERS ARE THOSE WHO ARE NOT RESIDENTS OF HENNEPIN COUNTY OR RAMSEY COUNTY OR ANY COUNTY CONTIGUOUS TO EITHER OF THOSE COUNTIES AND WHO DO NOT ORDINARILY EXPECT TO BE PRESENT WITHIN ANY OF SAID COUNTIES FOR MORE THAN 30 DAYS DURING THE PERIOD FROM MAY 1 TO OCTOBER 1 OF EACH YEAR. HONORARY MEMBERS ARE PERSONS CHOSEN BECAUSE OF THEIR POSITION IN THE COMMUNITY OR BECAUSE OF THEIR CONTRIBUTIONS TO GOLF AND MINIKAHDA, IN THE OPINION OF THE BOARD OF GOVERNORS. ASSOCIATE MEMBERS ARE THOSE CHILDREN OF RESIDENT MEMBERS UNDER THE AGE OF 23 OR UNDER AGE 25 AND A FULL TIME STUDENT. A CHILD OF A NON-RESIDENT MEMBER WHO PREVIOUSLY HAS BEEN A RESIDENT MEMBER FOR AT LEAST 15 YEARS, A SPECIAL NON-RESIDENT MEMBER OR A SENIOR MEMBER WHO IS BETWEEN THE AGES OF 23 AND 35 YEARS AND THE SPOUSE OF SUCH CHILD SHALL BE ELIGIBLE FOR ELECTION AS AN ASSOCIATE MEMBER, EXCEPT THAT, FOR PARENTS ELECTED TO MEMBERSHIP AFTER MAY 31, 1999, ASSOCIATE MEMBERSHIP SHALL NOT BE AVAILABLE TO THEIR CHILDREN UNTIL ONE YEAR HAS PASSED FROM THE DATE THE PARENTS WERE FIRST ELECTED TO RESIDENT OR SPECIAL NON-RESIDENT MEMBERSHIP. CLERGY ACTING AS REGULAR PASTORS OF ESTABLISHED CONGREGATIONS IN HENNEPIN COUNTY WHICH CONTAIN A SUBSTANTIAL REPRESENTATION OF MEMBERS OF THE CLUB AND CAREER CONSULS, AND THE SPOUSES OF SUCH PERSONS, MAY BE GIVEN THE PRIVILEGES OF THE CLUB BY VOTE OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF GOVERNORS ARE RESIDENT MEMBERS. THE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER AND IMMEDIATE PAST PRESIDENT OF THE CLUB SHALL BE CHOSEN FROM THE MEMBERS OF THE CLUB AT THE ANNUAL MEETING THEREOF BY A MAJORITY OF THE VOTES OF ALL THE MEMBERS PRESENT AT SAID MEETING. THE OFFICERS SHALL HOLD THEIR RESPECTIVE OFFICES UNTIL THE NEXT ANNUAL MEETING OF THE CLUB OR UNTIL THEIR SUCCESSORS SHALL BE ELECTED AND QUALIFY UNLESS SOONER REMOVED BY THE MAJORITY VOTE OF ALL THE RESIDENT, SPECIAL NON-RESIDENT, AND SENIOR MEMBERS OF THE CLUB. ANY VACANCY IN THE POSITIONS OF PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER, AND IMMEDIATE PAST PRESIDENT THAT OCCURS AFTER THE ANNUAL MEETING AT WHICH OFFICER(S) WERE ELECTED AND BEFORE THE NEXT ANNUAL MEETING OF THE CLUB MAY BE FILLED BY THE BOARD OF GOVERNORS. EACH VACANCY IN THE BOARD OF GOVERNORS SHALL THEN BE FILLED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE RESIDENT, SPECIAL NON-RESIDENT, AND SENIOR MEMBERS PRESENT AND VOTING AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE AND WILL BE FILED AFTER THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE GENERAL MANAGER AND ASSISTANCE GENERAL MANAGER IS SUBJECT TO AN ANNUAL REVIEW BY THE BOARD OF GOVERNORS AND/OR THE BUSINESS OPERATIONS COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE MINIKAHDA CLUB DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO NON-MEMBERS OF THE CLUB. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE MINIKAHDA CLUB HAS A BOARD OF GOVERNORS THAT, ALONG WITH THE OFFICERS, IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE TAXPAYER RESPECTFULLY REQUESTS THAT IRS NOT IMPOSE ANY PENALTIES FOR LATE FILING OF FORM 990 DUE TO REASONABLE CAUSE. THE FORM 990 WAS FIRST TRANSMITTED FOR ELECTRONIC FILING ON 1/18/2024 AND WAS REJECTED BY THE IRS. THE CAUSE OF REJECTION WAS AN INCORRECT FISCAL YEAR-END, DESPITE THE YEAR-END AS FILED MATCHING THE IRS EXEMPT ORGANIZATION BUSINESS MASTERFILE EXTRACT. THE TAXPAYER'S PAID PREPARER HAS CONTACTED THE IRS SEVERAL TIMES TO RESOLVE THE ISSUE (REFERENCE NUMBER IM586821) AND FILED THE FORM 990 PROMPTLY ONCE ABLE TO DO SO. THE TAXPAYER HAS ACTED IN GOOD FAITH TO MEET ITS FILING DEADLINE AND ELECTRONIC FILING REQUIREMENTS. THE DELAY IN E-FILING FORM 990 WAS NOT DUE TO ANY NEGLIGENCE ON BEHALF OF THE TAXPAYER. CONSEQUENTLY, THE TAXPAYER RESPECTFULLY REQUESTS THAT THE IRS ABATE ANY POTENTIAL LATE FILING PENALTIES DUE TO REASONABLE CAUSE. -----------------------------------------------------------------------------THE TAXPAYER RESPECTFULLY REQUESTS THAT IRS NOT IMPOSE ANY PENALTIES FOR LATE FILING OF FORM 990-T DUE TO REASONABLE CAUSE. ELECTRONIC FILING OF FORM 990-T WAS NOT AVAILABLE BETWEEN 1/15/2024 AND 3/15/2024 DUE TO IRS SYSTEM UPGRADES.