2025-09-26T10:26:35-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2024-01-01 593036758 SUNTREE COUNTRY CLUB INC SUNT 3212426230 300 COUNTRY CLUB DRIVE MELBOURNE FL 32940 ROBERT STONE GENERAL MANAGER/COO 3212426230 2025-09-24 1 1 TINA HENTON P00630282 4078021200 2025-09-24 2024 2025-03-06 01:10:19Z ROBERT STONE 300 COUNTRY CLUB DRIVE MELBOURNE FL 32940 14673129 0 X WWW.SUNTREE.COM X 1990 FL PROMOTE SOCIAL INTERACTIONS OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 7 7 283 7 435413 63047 0 0 9370882 10579118 14622 36260 -421996 191331 8963508 10806709 0 0 0 0 3375468 4882945 0 0 0 4393979 4936254 7769447 9819199 1194061 987510 20961250 22273818 9479531 9766250 11481719 12507568 SUNTREE COUNTRY CLUB IS A SOCIAL CLUB FORMED FOR THE EXEMPT PURPOSE TO PROMOTE SOCIAL INTERACTIONS OF CLUB MEMBERS BY PROVIDING DINING AND RECREATIONAL ACTIVITIES. 0 0 THE CLUB FEATURES TWO 18-HOLE GOLF COURSES. FOR THE YEAR ENDED DECEMBER 31, 2024, A TOTAL OF 61,599 ROUNDS OF GOLF WERE PLAYED, INCLUDING 6,709 ROUNDS BY NON-MEMBERS. GOLF COURSE-RELATED REVENUE FOR THE SAME PERIOD TOTALED $2,520,483, OF WHICH $281,441 WAS GENERATED FROM NON-MEMBER ACTIVITY. SUNTREE COUNTRY CLUB OPERATES A FULL-SERVICE RESTAURANT AND BAR FACILITY FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. TOTAL RESTAURANT-RELATED REVENUE FOR THE YEAR ENDED DECEMBER 31, 2024, WAS $3,392,757, OF WHICH $453,836 WAS ATTRIBUTABLE TO NON-MEMBER ACTIVITY. THE CLUB OFFERS A ROBUST TENNIS PROGRAM THAT INCLUDES LEAGUE PLAY, INSTRUCTIONAL CLINICS, AND SOCIAL TOURNAMENTS, ALL DESIGNED TO FOSTER CAMARADERIE AND WELLNESS AMONG MEMBERS. THE CLUB ALSO HOSTS SEASONAL YOUTH CAMPS AND CLINICS THAT FOCUS ON GOLF, TENNIS, AND GENERAL RECREATION, PROVIDING STRUCTURED, ENRICHING EXPERIENCES FOR CHILDREN OF MEMBERS AND GUESTS. THESE PROGRAMS ARE INTEGRAL TO THE CLUB'S EXEMPT PURPOSE, PROMOTING COMMUNITY, HEALTH, AND MEMBER INVOLVEMENT THROUGH A DIVERSE RANGE OF RECREATIONAL AND SOCIAL ACTIVITIES. 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 17 0 1 283 1 1 1 0 0 0 0 0 0 1028923 1194466 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X ROBERT STONE 3212426230 300 COUNTRY CLUB DRIVE MELBOURNE FL 32940 PHIL SCHLATTER PRESIDENT 11.00 X X 0 0 0 PATRICK WATERS SECRETARY THRU 3/24, THEN VICE PRES. 11.00 X X 0 0 0 DAVID LEWIS VICE PRES. - THRU 3/24, THEN DIR. 11.00 X X 0 0 0 JOHN BREITFELLER TREASURER - AS OF 3/24 11.00 X X 0 0 0 SCOTT MILLER SECRETARY - AS OF 3/24 11.00 X X 0 0 0 GOERGE GELETKO DIRECTOR - THRU 3/24 11.00 X 0 0 0 ROB LATTIG DIRECTOR 11.00 X 0 0 0 BRIAN MURTHA DIRECTOR - AS OF 7/24 11.00 X 0 0 0 DON MYERS DIRECTOR - THRU 3/24 11.00 X 0 0 0 TODD STIRTZINGER DIRECTOR - THRU 6/24 11.00 X 0 0 0 ROBERT STONE GENERAL MANAGER/COO 40.00 X 225127 0 15357 CYNTHIA PARR DIRECTOR OF FINANCE 40.00 X 144029 0 14942 JON COCKERHAM DIRECTOR OF AGRONOMY - THRU 12/24 40.00 X 137722 0 19328 MICHAEL JOHNSON DIRECTOR OF GOLF OPERATIONS 40.00 X 118456 0 17207 PAUL DAVIS DIRECTOR OF RACQUET SPORTS 40.00 X 117722 0 12131 JAMES TILLS DIRECTOR OF FOOD 40.00 X 114321 0 12353 CLAUDIA SANTOS DIRECTOR OF TENNIS FACILITIES 40.00 X 112117 0 7081 969494 0 98399 6 0 1 0 THOMAS KNIGHT 1540 TALLAMORE LANE MELBOURNE FL 32940 TENNIS COACHING 127002 1 MEMBERSHIP DUES 713910 6830153 6830153 GOLF OPERATIONS 713910 1113445 976197 137248 INITIATION FEES 713910 1028923 1028923 GOLF CART RENTAL 713910 769987 632577 137410 SERVICE CHARGES 713910 666245 593682 72563 170365 157853 12512 10579118 55025 55025 31500 50265 -18765 -18765 -18765 3992300 3816155 176145 155490 20655 MISCELLANEOUS REVENUE 900099 15186 3589 11597 15186 10806709 10378464 435413 -7168 399455 3446451 48252 505814 482973 22782 19395 282388 29853 224525 172475 1222605 83051 284806 1148873 301067 OTHER PROGRAM EXPENSES 534571 EQUIPMENT LEASES 296973 TAXES AND LICENSES 163021 MEMBER RELATIONS 123860 26009 9819199 136941 199169 1709878 889744 1231336 636569 562607 651931 209273 262721 29355430 10829441 16619800 18525989 3525 3525 487890 1104170 20961250 22273818 1153091 1011631 1280578 1160156 6884005 6494241 161857 1100222 9479531 9766250 X 11481719 12507568 11481719 12507568 20961250 22273818 X 987510 38339 X 0 1 X 1 0 2570000 2570000 11911254 3271211 8640043 10831171 5446978 5384193 3425096 2111252 1313844 617909 617909 18525989 FINANCING LEASE OBLIGATIONS 15299 OPERATING LEASE OBLIGATIONS 1084923 1100222 X 14679968 38339 38339 14641629 -3834920 -3834920 10806709 13654119 0 13654119 -3834920 -3834920 9819199 PART X, LINE 2: THE CLUB IS A NONPROFIT ORGANIZATION WHICH IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY TAXABLE INCOME FROM ACTIVITIES NOT RELATED TO ITS EXEMPT FUNCTION. NO PROVISION HAS BEEN MADE FOR INCOME TAXES FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023. FASB ASC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE OF THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT EVALUATES THE CLUB'S TAX POSITIONS ON AN ANNUAL BASIS FOR ANY UNCERTAIN POSITIONS, BOTH PAST AND CURRENT. IF MANAGEMENT DETERMINES THAT A PAST OR CURRENT TAX POSITION IS UNCERTAIN THEN A VALUATION ALLOWANCE IS CALCULATED. AS OF DECEMBER 31, 2024, MANAGEMENT HAS DETERMINED THAT A VALUATION ALLOWANCE WAS NOT NECESSARY FOR ANY PAST OR CURRENT TAX POSITIONS. TAX YEARS ENDED DECEMBER 31, 2021 THROUGH 2023 REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: MEMBERSHIP CERTIFICATES ISSUED 44,900. MEMBERSHIP CERTIFICATES REDEEMED -6,561. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,816,155. DISPOSITION OF FIXED ASSETS -18,765. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -3,816,155. DISPOSITION OF FIXED ASSETS -18,765. X X 0 0 0 ROBERT STONE GENERAL MANAGER/COO 225127 0 0 0 0 0 0 0 15357 0 240484 0 0 0 CYNTHIA PARR DIRECTOR OF FINANCE 130029 0 14000 0 0 0 4410 0 10532 0 158971 0 0 0 JON COCKERHAM DIRECTOR OF AGRONOMY - THRU 12/24 125222 0 12500 0 0 0 4324 0 15004 0 157050 0 0 0 PART I, LINE 5 THE ORGANIZATION COMPENSATED THE DIRECTOR OF AGRONOMY CONTINGENT ON THE REVENUE OF THE ORGANIZATION. PART I, LINE 6 THE ORGANIZATION COMPENSATED THE DIRECTOR OF FINANCE AND THE DIRECTOR OF AGRONOMY CONTININGENT ON THE NET EARNINGS OF THE ORGANIZATION. PART I, LINE 7 THE ORGANIZATION PROVIDED VARIABLE COMPENSATION TO BOTH THE DIRECTOR OF FINANCE AND THE DIRECTOR OF AGRONOMY, BASED ON A RANGE OF PERFORMANCE-RELATED FACTORS. THE DIRECTOR OF FINANCE RECEIVED NON-FIXED PAYMENTS CONTINGENT UPON THE OPINION EXPRESSED IN THE AUDITED FINANCIAL STATEMENTS. MEANWHILE, THE DIRECTOR OF AGRONOMY'S COMPENSATION WAS TIED TO THE DISTRIBUTION OF COURSE PUBLICATIONS, AS WELL AS THE CONSISTENT MAINTENANCE AND OVERALL UPKEEP OF THE COURSE. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THE FOLLOWING CLASSES OF MEMBERS: 1. EQUITY MEMBERS: INDIVIDUALS WHO HAVE AN INTEREST IN THE ORGANIZATION'S MISSION AND ACTIVITIES. EQUITY MEMBERS ARE ELIGIBLE TO PARTICIPATE IN ALL GENERAL MEETINGS AND HAVE VOTING RIGHTS. THEIR MEMBERSHIP IS CONTINUOUS AND NOT RENEWED ANNUALLY. 2. NON-EQUITY MEMBERS: NON-EQUITY MEMBERS RECEIVE UPDATES AND NEWSLETTERS BUT DO NOT HAVE VOTING RIGHTS AND THEIR MEMBERSHIP IS RENEWED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBERSHIP CATEGORIES HAVE VOTING PRIVILEGES: GOLF, TENNIS AND SOCIAL. GOLF MEMBERS RECEIVE 8 VOTES, TENNIS MEMBERS RECEIVE 2 VOTES AND SOCIAL MEMBERS RECEIVE 1 VOTE. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS SUBJECT TO APPROVAL OF MEMBERS CHANGES TO THE BYLAWS OR MEMBERSHIP CATEGORIES REQUIRE THE APPROVAL OF THE EQUITY MEMBERS ELEGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT WILL REVIEW AFTER CLA PREPARES THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS RE-SIGNED EACH YEAR BY BOARD MEMBERS DURING THE BOARD ORIENTATION. MONITORING OCCURS THROUGHOUT THE YEAR BY BOARD MEMBERS AND MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE GENERAL MANAGER'S CONTRACT IS RENEWED ANNUALLY BY THE BOARD OF DIRECTORS, WHICH INCLUDES THE COMPENSATION PACKAGE. COMPENSATION LEVELS ARE DETERMINED THROUGH THE USE OF COMPARABLE DATA FROM OTHER SIMILAR COUNTRY CLUBS. THE CONTRACT IS APPROVED BY THE BOARD OF DIRECTORS. A SIMILAR PROCESS IS HELD FOR ALL OTHER OFFICERS OF THE CLUB. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: MEMBERSHIP CERTIFICATES ISSUED 44,900. MEMBERSHIP CERTIFICATES REDEEMED -6,561.