2025-09-22T08:32:14-05:00 2025-02-28 341145015 WILLIAM VAUGHAN COMPANY 145 CHESTERFIELD LANE MAUMEE OH 43537 990 2024-03-01 346596707 BELMONT COUNTRY CLUB BELM 4196660440 29601 BATES RD PERRYSBURG OH 43551 ROGER PARKER COO 4196660440 2025-09-18 1 0 MICHAEL L HANF CPA P01734562 4198911040 2025-09-18 2024 2025-03-06 01:10:19Z ERIC HUTCHINS 29601 BATES RD PERRYSBURG OH 43551 3946577 0 X WWW.THEBELMONTCOUNTRYCLUB.COM X 1968 OH NON-PROFIT SOCIAL ORGANIZATION, PRIVATE COUNTRY CLUB, GOLF, PROSHOP, TENNIS, POOL, RESTAURANT, BAR. 282 282 138 0 252995 0 2073684 2325646 298312 384703 33220 20725 -585179 -470938 1820037 2260136 0 0 0 0 1125423 1201275 0 0 0 996553 1119404 2121976 2320679 -301939 -60543 3932488 3796615 2965106 2878739 967382 917876 NON-PROFIT SOCIAL ORGANIZATION, PRIVATE COUNTRY CLUB, GOLF COURSE, PRO SHOP, TENNIS, POOL, RESTAURANT, AND BAR. 0 0 GOLF COURSE, PRO SHOP, AND CLUB HOUSE FOR THE PLEASURE AND RECREATION OF THE CLUB'S MEMBERS AND GUESTS. RESTAURANT AND BAR TO PROVIDE FOOD AND BEVERAGE FOR THE PLEASURE AND RECREATION OF THE CLUB'S MEMBERS AND GUESTS. SWIMMING POOL, TENNIS COURTS, AND LOCKER ROOMS FOR THE PLEASURE AND RECREATION OF THE CLUB'S MEMBERS AND GUESTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 138 1 1 1 0 0 0 1 1 468265 625720 0 0 0 X 282 282 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 0 0 X ROGER PARKER 4196660440 29601 BATES RD PERRYSBURG OH 43551 KURT HUBER SECRETARY 1.00 X X 0 0 0 JOHN BACHEY DIRECTOR AT LARGE 1.00 X 0 0 0 ROBERT DOYLE PAST PRESIDENT 1.00 X X 0 0 0 BRADLEY LAGUSCH VP & TENNIS CHAIR 1.00 X X 0 0 0 SARAH EVERETT HOUSE & SOCIAL CHAIR 1.00 X 0 0 0 STEVE HUEBNER FACILITIES CHAIR 1.00 X 0 0 0 CHRIS BACON MEMBERSHIP CHAIR 1.00 X 0 0 0 ERIC HUTCHINS PRESIDENT 1.00 X X 0 0 0 JOHN SZUCH TREASURER 1.00 X X 0 0 0 RYAN ROUTHE GOLF & GROUNDS CHAIR 1.00 X 0 0 0 ROGER PARKER COO 40.00 X 119757 0 0 119757 0 0 1 0 0 0 0 2291606 34040 2325646 GOLF COURSE AND OTHER 900001 384703 131708 252995 384703 20725 20725 1215503 1686441 -470938 -470938 2260136 -339230 252995 20725 119757 912380 169138 40294 1371 42508 85048 1069 55918 330169 32768 COURSE CHEMICALS,FERTIL 239603 EQUIPMENT RENTAL & MAIN 198823 OUTSIDE SERVICES 30094 DUES AND SUBSCRIPTIONS 23000 38739 2320679 799157 673604 189683 241100 207969 193766 9767087 7118746 2682883 2648341 52796 39804 3932488 3796615 237021 238436 187188 214889 647077 607695 1893820 1817719 2965106 2878739 X 967382 917876 0 0 0 0 967382 917876 3932488 3796615 -60543 11037 0 X 0 0 0 101308 101308 5541752 4109231 1432521 2396767 1823594 573173 1727260 1185921 541339 2648341 OTHER LIABILITIES 1817719 1817719 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP CLASS IS DETERMINED BY AGE. A SOCIAL MEMBERSHIP CAN BE ANYONE 21 YEARS OF AGE OR OLDER. JUNIOR MEMBERSHIP IS AGES 21 TO 29, INTERMEDIATE IS 30 THROUGH 34, INTERMEDIATE II IS 35 THROUGH 39, AND REGULAR IS 40 AND OLDER. THOSE WHO ARE 40 OR OLDER ARE ASKED TO BUY A MEMBER CERTIFICATE. THOSE WHO BUY A MEMBER CERTIFICATE ARE THEN GIVEN RIGHTS TO ELECT THE GOVERNING BODY AND APPROVE SIGNIFICANT DECISIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO BUY A MEMBER CERTIFICATE ARE GIVEN RIGHTS TO APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS WHO BUY A MEMBER CERTIFICATE ARE GIVEN RIGHTS TO APPROVE SIGNIFICANT DECISIONS AS THEY ARISE. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER AS WELL AS THE GENERAL MANAGER ARE GIVEN THE FORM 990 TO REVIEW BEFORE FINALIZING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REGULARLY REVIEWS PROCEDURES AND TRANSACTIONS AS WELL AS REVIEWING AND UPDATING THE CODE OF CONDUCT. TRANSACTIONS INVOLVING BOARD MEMBERS AND CLUB MEMBERS ARE THEIR MAIN FOCUS. FORM 990, PART VI, SECTION B, LINE 15A EMPLOYEES IN MANAGEMENT POSITIONS OF THE ORGANIZATION ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. AT THIS TIME, ANY CHANGES IN COMPENSATION ARE MADE BASED ON THE EMPLOYEE'S REVIEW. THE BOARD OF DIRECTORS ALSO DETERMINES COMPENSATION WHEN AN EMPLOYEE IN A TOP MANAGEMENT POSITION IS HIRED. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 IS AVAILABLE AT ANY TIME BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD MEMBERS MONTHLY AND AVAILABLE UPON REQUEST TO CLUB MEMBERS. THE CONFLICT OF INTEREST POLICY IS AVAILABLE AT ANY TIME BY REQUEST. REASONABLE CAUSE STATEMENT FOR LATE FILING OF FORMS 990 AND 990-TBELMONT COUNTRY CLUB ("THE ORGANIZATION") RESPECTFULLY SUBMITS THIS STATEMENT WITH ITS E-FILED FORMS 990 AND 990-T FOR THE 2024 TAX YEAR TO EXPLAIN THE CIRCUMSTANCES THAT LED TO THE LATE FILING AND TO REQUEST ABATEMENT OF ANY ASSOCIATED PENALTIES DUE TO REASONABLE CAUSE.FACTS AND CIRCUMSTANCESTHE ORGANIZATION HAS CONSISTENTLY ENGAGED THE SAME ACCOUNTANT FOR OVER SIX YEARS TO PREPARE AND FILE ITS ANNUAL FORMS 990 AND 990-T. BETWEEN THE EXTENDED DEADLINE FOR THE 2023 FORM 990 AND THE 2024 FILING/EXTENSION DEADLINE, THE ACCOUNTANT RESPONSIBLE FOR THE ORGANIZATION'S ACCOUNT LEFT WILLIAM VAUGHAN COMPANY (WVC). DURING THE TRANSITION OF CLIENT ACCOUNTS TO A NEW ACCOUNTANT, BOTH THE ORGANIZATION'S VOLUNTEER LEADERSHIP AND THE ACCOUNTING FIRM EACH ASSUMED THE EXTENSION(S) WERE FILED BY THE FORMER WVC RESPONSIBLE PARTY.BOTH THE ORGANIZATION AND THE ACCOUNTING FIRM BELIEVED THE TRANSITION WAS BEING PROPERLY TRACKED AND THAT ALL NECESSARY FILINGS WOULD BE MADE ON TIME. UPON DISCOVERY OF THE MISSED EXTENSION DEADLINE, ALL PARTIES ACTED PROMPTLY AND IN GOOD FAITH TO PREPARE AND SUBMIT THE 2024 FORMS 990 AND 990-T AS QUICKLY AS POSSIBLE.REQUEST FOR PENALTY ABATEMENTTHE ORGANIZATION HAS A STRONG HISTORY OF TIMELY COMPLIANCE WITH ALL FILING REQUIREMENTS IN PRIOR YEARS, AND THIS WAS AN ISOLATED INCIDENT CAUSED BY CIRCUMSTANCES BEYOND ITS CONTROL. THE LATE FILING WAS NOT DUE TO WILLFUL NEGLECT, BUT RATHER AN INADVERTENT OVERSIGHT DURING A PERIOD OF TRANSITION. UPON DISCOVERY, THE ORGANIZATION AND ITS NEW ACCOUNTANT TOOK IMMEDIATE CORRECTIVE ACTION TO FILE THE REQUIRED RETURNS.THE ORGANIZATION HAS REVIEWED ITS PROCEDURES WITH THE ACCOUNTING FIRM TO ENSURE THAT ALL FUTURE TRANSITIONS ARE CLOSELY MONITORED AND THAT ALL FILING DEADLINES ARE TRACKED AND MET, REGARDLESS OF PERSONNEL CHANGES.BASED ON THESE FACTS AND CIRCUMSTANCES, THE ORGANIZATION RESPECTFULLY REQUESTS THAT ANY PENALTIES ASSESSED FOR THE LATE FILING OF THE 2024 FORMS 990 AND 990-T BE ABATED DUE TO REASONABLE CAUSE.I DECLARE UNDER PENALTIES OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT TO THE BEST OF MY KNOWLEDGE AND BELIEF.ROGER PARKERCOOSEPTEMBER 18TH, 2025