2024-10-09T10:05:11-05:00 2023-11-30 420714325 RSM US LLP 1555 PALM BEACH LAKES BLVD SUITE 500 WEST PALM BEACH FL 33401 990 2022-12-01 650704698 ABERDEEN GOLF & COUNTRY CLUB INC ABER 5617384903 8251 ABERDEEN DRIVE BOYNTON BEACH FL 33437 JEFFREY RIEGLER GENERAL MANAGER / COO 5617384903 2024-09-18 1 0 CHRISTOPHER CECIL P01877773 5616971785 2022 2024-10-15 13:58:12Z JEFFREY RIEGLER 8251 ABERDEEN DRIVE BOYNTON BEACH FL 33437 18471444 0 X ABERDEENCOUNTRYCLUB.COM X 1986 FL TO BIND ITS MEMBERS TOGETHER BY A COMMON OBJECTIVE DIRECTED AT PLEASURE & RECREATION. 9 9 334 112 122466 82340 0 0 13073804 15411986 -3833 110276 3242237 777254 16312208 16299516 0 0 0 0 9989094 11320128 0 0 0 8595649 8410782 18584743 19730910 -2272535 -3431394 46666937 43458187 13470709 7351157 33196228 36107030 ABERDEEN GOLF AND COUNTRY CLUB IS A SOCIAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SOCIAL INTERACTION OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB PROVIDES RESTAURANT, GOLFING, TENNIS, & FITNESS FACILITIES FOR 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 14 0 1 334 0 1 1 0 0 0 1 1 0 40956 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 1 1 0 X ANDREW BRUSH 5617384903 8251 ABERDEEN DRIVE BOYNTON BEACH FL 33472 DAVE TAGER PRESIDENT 4.00 X X 0 0 0 FRAN PECK VICE PRESIDENT 4.00 X X 0 0 0 AL LANDAU TREASURER 4.00 X X 0 0 0 ARTHUR GOLD SECRETARY 4.00 X X 0 0 0 JAY LEVINE DIRECTOR 4.00 X 0 0 0 LAWRENCE WOLBERG DIRECTOR 4.00 X 0 0 0 IVE LLOYD DIRECTOR 4.00 X 0 0 0 WALTER DOYLE DIRECTOR 4.00 X 0 0 0 BRUCE JACOBS DIRECTOR 4.00 X 0 0 0 WENDI SIEGEL DIRECTOR 4.00 X 0 0 0 JEFFREY RIEGLER COO/GM 65.00 X 395385 0 11645 ANDREW BRUSH CHIEF FINANCIAL OFFICER 60.00 X 147153 0 4610 JOSH GIRO EXECUTIVE CHEF 65.00 X 153249 0 26579 MATTHEW CANN DIRECTOR OF AGRONOMY 58.00 X 156407 0 41159 CHRISTOPHER LEE DIRECTOR OF TENNIS 65.00 X 131332 0 33309 WILLIAM C JUNK DIRECTOR OF GOLF 60.00 X 105011 0 25060 KAREN HENRY-KRAFT HR DIRECTOR 40.00 X 150974 0 25788 1239511 0 168150 8 0 1 0 0 MEMBER DUES 713910 14426826 14426826 GOLF ACTIVITIES 713910 870117 860508 9609 FITNESS 713910 59115 59115 HOSPITALITY 713910 48275 48275 TENNIS 713910 7653 7653 15411986 105991 105991 4285 0 4285 4285 4285 2788359 2171928 616431 609565 6866 MISCELLANEOUS 713910 160823 160823 160823 16299516 16172765 122466 4285 9445291 1874837 183752 2474890 527529 INCOME TAX EXPENSE 63800 ADMIN & MEMBER SVCS 1738369 GOLF COURSE MAINTENANCE 984442 HOUSEKEEP, UTIL, MAINT 978582 1459418 19730910 8683521 7789334 660270 697024 235652 254125 1206864 492523 55464839 21911824 34799596 33553015 1081034 672166 46666937 43458187 1897420 1670025 1435412 1440527 10137877 4240605 13470709 7351157 X 33196228 36107030 33196228 36107030 46666937 43458187 X -3431394 -1308432 7650628 X X 0 1 X 1 0 8262256 8262256 22873864 10618234 12255630 8149418 3783026 4366392 16179301 7510564 8668737 33553015 FINANCE LEASE OBLIGATION 99525 OPERATING LEASE OBLIGATION 134361 LONG-TERM DEBT 4006719 4240605 X 18471444 2171928 2171928 16299516 0 16299516 21902838 2171928 2171928 19730910 0 19730910 PART X, LINE 2: THE CLUB HAS EVALUATED ITS TAX POSITIONS 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 FINANCIAL ACCOUNTING STANDARDS BOARD'S (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 2,171,928. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 2,171,928. X X 0 0 0 JEFFREY RIEGLER COO/GM 326635 0 68750 0 0 0 0 0 11645 0 407030 0 0 0 MATTHEW CANN DIRECTOR OF AGRONOMY 140182 0 8575 0 7650 0 0 0 41159 0 197566 0 0 0 JOSH GIRO EXECUTIVE CHEF 144849 0 8400 0 0 0 0 0 26579 0 179828 0 0 0 KAREN HENRY-KRAFT HR DIRECTOR 142559 0 8415 0 0 0 0 0 25788 0 176762 0 0 0 CHRISTOPHER LEE DIRECTOR OF TENNIS 58388 0 7424 0 65520 0 0 0 33309 0 164641 0 0 0 ANDREW BRUSH CHIEF FINANCIAL OFFICER 136779 0 9450 0 924 0 0 0 4610 0 151763 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ABERDEEN GOLF AND COUNTRY CLUB IS A PRIVATE MEMBER OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE EQUITY MEMBERS HAVE VOTING PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BY-LAWS REQUIRE THE APPROVAL OF ACTIVE EQUITY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B 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 GENERAL MANAGER AND CFO. THESE INDIVIDUALS REVIEW FORM 990 WITH ITS OUTSIDE CPA PREPARERS, PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C EACH CANDIDATE FOR THE BOARD MUST SIGN A STATEMENT WHICH AFFIRMS THAT THEY HAVE REVIEWED THE CONFLICT OF INTEREST POLICY, AS STATED IN THE BY-LAWS, AND THAT THEY HAVE READ AND UNDERSTAND THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER IS THE ONLY EMPLOYEE UNDER CONTRACT. THE GENERAL MANAGER'S COMPENSATION REVIEW IS CONDUCTED BY THE BOARD'S EXECUTIVE COMMITTEE. ALL OTHER KEY MANAGEMENT PERSONNEL ARE REVIEWED BY THE GENERAL MANAGER AND CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION C, LINE 18 UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE ON THE CLUB'S WEBSITE AND THROUGH INSPECTION AT THE CLUB. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE ON THE CLUB'S WEBSITE AND UPON REQUEST. FORM 990, PART XI, LINE 9: MEMBER UPGRADES 199,000. ISSUANCE OF MEMBER CERTIFICATES, NET OF REDEMPTIONS 759,750. CAPITAL ASSESSMENTS 1,379,878. MEMBERSHIP APPLICATIONS 5,312,000. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.