2025-02-17T10:08:07-05:00 2024-03-31 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2023-04-01 590206825 The Country Club of Orlando Inc % MICHAEL C HENDRIX COUN 4078490990 1601 Country Club Drive Orlando FL 32804 ERIC H ALLAIN GM/COO/SECRETARY 4078490990 2025-02-15 true true PEDRO A HILERA CPA P00638738 4078491569 2025-02-15 2023 2025-03-06 01:10:19Z ERIC H ALLAIN 1601 Country Club Drive Orlando FL 32804 18258508 false X COUNTRYCLUBOFORLANDO.COM X 1911 FL PRIVATE CLUB - RECREATIONAL & SOCIAL. 10 10 234 11 257782 0 0 0 8380900 8925362 -202579 195653 7709155 6702203 15887476 15823218 0 0 0 0 6230107 6840621 0 0 0 5878537 6471720 12108644 13312341 3778832 2510877 25992879 29660200 6381053 7462457 19611826 22197743 TO OWN AND OPERATE THE COUNTRY CLUB FACILITIES AS A PRIVATE CLUB FOR THE PLEASURE AND RECREATION OF ITS MEMBERS, THEIR GUESTS, AND OTHER PERMITTED USERS. false false 10280715 15369783 THE CLUB PROVIDED RESTAURANT, GOLFING, TENNIS, AND AQUATIC FACILITIES FOR ITS MEMBERS. THE CLUBS OPERATIONS ARE FUNDED PRIMARILY BY DUES FROM MEMBERS, FOOD AND BEVERAGE SALES, AND GOLF AND TENNIS MERCHANDISE SALES. 10280715 false false false false false false false false false true false false false true true true 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 12 0 true 234 true true true false false false true true 4221285 257782 false false false X 10 10 false false false false true true true true true false false false true false false true true true true false FL X MICHAEL C HENDRIX 4078490990 1601 COUNTRY CLUB DRIVE Orlando FL 32804 Eric Allain GM/COO/SECRETARY 60.0 0.0 X X 298225 0 8137 Roberto Huelga Head Golf Professional 40.0 0.0 X 158402 0 3340 Sean McLaughlin Assistant General Manager 40.0 0.0 X 149058 0 1425 Edward Batcheller Golf Course Superintendent 40.0 0.0 X 140777 0 2217 Nicole Hisiro Dir of Membership & Communicat 40.0 0.0 X 137739 0 1876 Rabie Jalbane Food & Beverage Manager 40.0 0.0 X 131728 0 2814 Bryan Joseph President 1.0 0.0 X X 0 0 0 Blake Peeper Vice President 1.0 0.0 X X 0 0 0 Thomas Sittema Past President 1.0 0.0 X X 0 0 0 Len Willams Treasurer 1.0 0.0 X X 0 0 0 Victor Farina Member 1.0 0.0 X 0 0 0 Kimberly Koon Member 1.0 0.0 X 0 0 0 John Pinel Member 1.0 0.0 X 0 0 0 Kevin Taylor Member 1.0 0.0 X 0 0 0 Bob Bailey Member 1.0 0.0 X 0 0 0 Anne Brownlee Member 1.0 0.0 X 0 0 0 Greg Lee Member 1.0 0.0 X 0 0 0 1015929 0 19809 10 false true false 0 0 MEMBERSHIP DUES 713910 7483890 7483890 GOLF ACTIVITIES 713910 1062387 882841 179546 TENNIS PRO SHOP 713910 70841 69871 970 LOCKER ROOMS 713910 64812 64812 OTHER 713910 243432 243432 8925362 195653 195653 0 0 0 0 0 0 0 0 0 0 0 0 4866523 2435290 2431233 2353967 77266 OTHER INCOME 913910 2556240 2556240 INITIATION FEES 913910 1665045 1665045 CHANGE IN DERIVIATIVE INTSTRUMENTS 913910 49685 49685 4270970 15823218 15369783 257782 195653 0 0 0 0 286378 286378 0 5886450 4757817 1128633 16780 16780 651013 500420 150593 0 0 241392 2736 238656 0 0 0 0 0 0 0 0 0 2304450 1581536 722914 0 0 0 0 0 1410168 1410168 400404 377857 22547 GOLF ACTIVITIES 545237 315264 229973 GAS AND OIL 58488 50977 7511 SUPPLIES 993560 834749 158811 EVENT EXPENSES 323970 323970 194051 125221 68830 13312341 10280715 3031626 X 5211925 9629377 0 0 0 0 1589311 1698197 0 0 0 0 0 0 410260 473001 151540 160000 33146634 16297424 16220305 16849210 0 0 80802 130487 0 0 0 0 2328736 719928 25992879 29660200 727995 595120 0 0 594848 2272672 0 0 0 0 0 0 2606723 2364740 0 0 2451487 2229925 6381053 7462457 X 19611826 22197743 0 0 19611826 22197743 25992879 29660200 X 2510877 75040 X X false true X true false 74140 74140 16881726 8382818 8498908 5347012 4221072 1125940 10843757 3693535 7150222 16849210 0 LEASE LIABILITIES 719871 DEPOSITS 210465 DEFERRED EMPLOYER RETENTION CREDITS 1299589 2229925 X 18256820 2435290 2435290 15821530 1688 1688 15823218 15745943 2435290 2435290 13310653 1688 1688 13312341 PART X, LINE 2 Income Taxes - The Internal Revenue Service has exempted the Club from federal income taxes under Section 501(c)(7) of the Internal Revenue Code. The Tax Reform Act of 1969 imposed a corporate income tax on "unrelated business taxable income" of an otherwise tax-exempt club. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Club in its tax returns. The Club's status as a tax-exempt entity is defined as a tax position. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Club in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the Club has any material uncertain tax positions at March 31, 2024. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. PART XI, LINE 2D, OTHER ADJUSTMENTS COST OF GOODS SOLD ON GROSS SALES OF INVENTORY: 2,435,290 PART XII, LINE 2D, OTHER ADJUSTMENTS COST OF GOODS SOLD ON GROSS SALES OF INVENTORY: 2,435,290. PART XI, LINE 4B, OTHER ADJUSTMENTS FITNESS EXPENSES RECLASSIFIED TO EXPENSES FOR TAX RETURN PURPOSES - $ 1,688. PART XII, LINE 4B, OTHER ADJUSTMENT FITNESS EXPENSES RECLASSIFIED TO EXPENSES FOR TAX RETURN PURPOSES - $ 1,688. X X X X false false false Eric Allain GM/COO/SECRETARY 298225 0 0 0 0 0 8137 0 0 0 306362 0 0 0 Roberto Huelga Head Golf Professional 158402 0 0 0 0 0 3340 0 0 0 161742 0 0 0 Sean McLaughlin Assistant General Manager 149058 0 0 0 0 0 1425 0 0 0 150483 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A PRIVATE COUNTRY CLUB, THEREFORE IT IS COMPRISED OF A LARGE NUMBER OF MEMBERS WHO JOIN VOLUNTARILY, BUT RECEIVE FINAL APPROVAL FROM THE BOARD OF DIRECTORS FROM THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A ALL ACTIVE MEMBERS HAVE VOTING PRIVILEGES. FORM 990, PART VI, SECTION A, LINE 7B ACTIVE MEMBERS CAN INCREASE OR DECREASE THE NUMBER OF DIRECTORS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN ALSO MAKE AMENDMENTS TO THE BYLAWS WITH A 2/3 VOTE AND 100 ACTIVE MEMBERS PRESENT. THEY CAN PETITION THE BOARD WITH 100 SIGNATURES. ALSO, INCREASES IN DUES AND CHANGES IN THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. THE MANNER OF PAYMENT REQUIRE THE APPROVAL OF THE MEMBERS ELIGIBLE TO VOTE. FORM 990, PART VI, SECTION B, LINE 11 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 PRESIDENT, GENERAL MANAGER, AND DIRECTOR OF FINANCE. THE PRESIDENT, GENERAL MANAGER, AND DIRECTOR OF FINANCE REVIEW FORM 990 WITH ITS OUTSIDE CPA PREPARERS PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BASED ON PERFORMANCE AND DECISIONS ARE MADE BY AN EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE USES BEST PRACTICES OF THE CLUB MANAGERS ASSOCIATION OF AMERICA TO EVALUATE THE PERFORMANCE OF THE CLUB'S KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE CLUB DOES NOT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS ISSUANCE OF NEW MEMBERSHIP CERTIFICATES: $75,040.