2025-10-03T10:42:00-04:00 2024-11-30 850219147 PULAKOS CPAS PC 6753 ACADEMY RD NE ALBUQUERQUE NM 87109 990 2023-12-01 850018960 ALBUQUERQUE COUNTRY CLUB ALBU 5052474111 601 LAGUNA BLVD SW ALBUQUERQUE NM 87104 OWEN DOUGHERTY GENERAL MANAGER/COO 5052474111 2025-10-03 true true ROBERT A DEPASQUALE CPA P00446108 5053381500 2025-10-03 2023 2025-03-06 01:10:19Z OWEN DOUGHERTY 601 LAGUNA BLVD SW ALBUQUERQUE NM 87104 6565979 false X WWW.ALBUQUERQUECOUNTRYCLUB.ORG X 1914 NM TO PROVIDE AND PROMOTE SOCIAL INTERACTION AND RECREATION FOR THE BENEFIT OF ITS MEMBERS. 9 9 183 433206 34240 0 6283063 6136587 36769 22362 892966 119647 7212798 6278596 0 0 2886972 3127036 0 0 3838437 3760332 6725409 6887368 487389 -608772 7784570 7258200 4370235 3854089 3414335 3404111 ALBUQUERQUE COUNTRY CLUB PROVIDES SOCIAL OPPORTUNITIES TO ITS 500+ MEMBERS INCLUDING FOOD AND BEVERAGE SERVICE, GOLF, SWIMMING, AND TENNIS AMENITIES. false false RESTAURANT & BANQUETS - SALES OF FOOD AND BEVERAGES TO THE 500+ CLUB MEMBERS AND GUESTS. FACILITY USAGE - PROVIDING GOLF, TENNIS, AND SWIMMING POOL AMENITIES TO THE CLUB MEMBERS AND GUESTS. false false false false false false false false false true false false false false 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 11 0 true 183 true true true false false false false 107403 388844 false false false X 9 9 false false false false true true true true true false false false true true true false false true true false X GINA FLEMING 5052474111 601 LAGUNA BLVD SW ALBUQUERUQE NM 87104 PATRICK FOSSUO DIRECTOR 1.00 X 0 0 0 KATHRYN KINNEY DIRECTOR 1.00 X 0 0 0 NATALIE FURST DIRECTOR 1.00 X 0 0 0 JOHN PERNER DIRECTOR 1.00 X 0 0 0 LEO TWIGGS DIRECTOR 1.00 X 0 0 0 JENNIFER BECK SECRETARY 5.00 X X 0 0 0 JOE SIERRA TREASURER 5.00 X X 0 0 0 NATHAN ARMSTRONG VICE PRESIDE 5.00 X X 0 0 0 CHRIS OLSON PRESIDENT 5.00 X X 0 0 0 LEA MEIER GENERAL MANA 60.00 X 171208 0 12249 JIM DAVISON DIRECTOR OF 50.00 X 122068 0 14434 ARNOLDO ARVIZO EXECUTIVE CH 50.00 X 109014 0 4362 ANTHONY WRIGHT DIRECTOR OF 50.00 X 104097 0 8288 506387 39333 4 false true false MEMBER DUES AND FEES 713910 3598247 3598247 BANQUET & RESTAURANT REVENUES 713910 1448216 1448216 FACILITY FEES, RENTAL & OTHER 713910 701280 701280 NON-MEMBER BANQUET & REST. 713910 211657 211657 NON-MEMBER FACILITY USE 713910 177187 177187 6136587 22362 22362 385030 287383 97647 97647 FILM INCOME 900099 22000 22000 22000 6278596 5845390 433206 X 197649 2485777 25718 150426 267466 43 42437 8677 80660 18266 186897 893037 156790 FOOD, BEV. & OTHER COGS 583054 UTILITIES 232589 REPAIRS AND MAINTENANCE 226622 OTHER PROGRAM COSTS 178244 1153016 6887368 0 0 0 1487299 1947566 252113 240302 194581 214492 66069 100782 17000476 12396962 5189491 4603514 425261 25050 169756 126494 7784570 7258200 676594 553260 167743 169490 3525898 3131339 4370235 3854089 X 35700 34200 3378635 3369911 3414335 3404111 7784570 7258200 X -608772 21040 577508 X X false true X true false 82496 82496 7416683 6084356 1332327 3272865 2306397 966468 6228432 4006209 2222223 4603514 X 5628986 21040 -680132 -659092 6288078 8677 -18159 -9482 6278596 6216718 18159 18159 6198559 8677 680132 688809 6887368 SCHEDULE D, PAGE 3, PART X THE CLUB IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE CLUB IS REQUIRED TO PAY UNRELATED BUSINESS INCOME TAX ON INTEREST INCOME AND NET INCOME FROM SERVICES PROVIDED TO NON-MEMBERS. THE CLUB HAS ADOPTED ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA AS THEY RELATE TO UNCERTAIN TAX POSITIONS. ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS CURRENT IN THE CLUBS FINANCIAL STATEMENTS. THE CLUB IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CLUB BEEN CONTACTED BY ANY TAX JURISDICTIONS. MANAGEMENT BELIEVES THAT THE ACTIVITIES OF THE CLUB ARE WITHIN THEIR TAX- EXEMPT PURPOSE AND THAT THERE ARE NO UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D FOOD, BEVERAGE & OTHER COST OF SALES REPORTED ON PAGE 10 -680,132 SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON SALE OF ASSETS -18,159 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON SALE OF ASSETS 18,159 SCHEDULE D, PAGE 4, PART XII, LINE 4B FOOD, BEVERAGE & OTHER COST OF SALES REPORTED ON PAGE 10 680,132 X X false false false LEA MEIER GENERAL MANAGER 169498 800 910 7887 4362 183457 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS A SOCIAL CLUB MADE UP OF ITS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A ONLY SHAREHOLDING MEMBERS HAVE A VOTE IN ELECTING THE BOARD OF DIRECTORS. ELECTIONS ARE HELD PER THE ORGANIZATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 7B THE ONLY DECISION MADE BY THE BOARD OF DIRECTORS THAT ARE SUBJECT TO THE APPROVAL OF THE MEMBERSHIP ARE CHANGES TO THE ORGANIZATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY THE OUTSIDE CPA AUDIT FIRM AND IS REVIEWED IN DETAIL BY THE COUNTRY CLUB CONTROLLER. AFTER ANY REVISIONS ARE MADE, THE FORM 990 IS THEN REVIEWED BY THE CLUB CONTROLLER AND GENERAL MANAGER. ONCE APPROVED BY THEM, THE FORM 990 IS THEN FILED WITH THE IRS. THE FULL FORM 990 IS ALSO AVAILABLE TO ALL CLUB MEMBERS UPON REQUEST AFTER IT HAS BEEN FILED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY STATED IN BOTH THE BYLAWS AND THE EMPLOYEE HANDBOOK. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE COMMITTEE USES SALARY INFORMATION FROM OTHER COUNTRY CLUBS AND SALARY DATA FROM OTHER SIMILAR POSITIONS TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE OFFICER AND ALL OTHER KEY EMPLOYEES. 2023 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE COMMITTEE USES SALARY INFORMATION FROM OTHER COUNTRY CLUBS AND SALARY DATA FROM OTHER SIMILAR POSITIONS TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE OFFICER AND ALL OTHER KEY EMPLOYEES. 2023 WAS THE MOST RECENT YEAR IN WHICH THE PROCESS INCLUDED A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE MEMBERS OF THE ORGANIZATION ONLY UPON REQUEST. FORM 990, PART IX, LINE 24E SUPPLIES 167,602 0 0 GENERAL CLUB EXPENSES 149,790 0 0 LANDSCAPING 132,918 0 0 PROPERTY TAXES 118,902 0 0 MISCELLANEOUS 117,005 0 0 COGS 97,077 0 0 EQUIPMENT 90,296 0 0 LICENSES 49,465 0 0 LAUNDRY 39,600 0 0 MEALS 36,886 0 0 UBI TAX 36,698 0 0 BANK FEES 33,864 0 0 DUES AND SUBSCRIPTIONS 27,980 0 0 LOSS ON ABANDONED ASSET 18,159 0 0 UNIFORMS 16,609 0 0 TELEPHONE 10,140 0 0 PRINTING 5,253 0 0 HUMAN RESOURCES 4,772 0 0 TOTAL 1,153,016 0 0 FORM 990, PART XI, LINE 9 SPECIAL ASSESSMENTS FOR CAPITAL IMPOVEMENTS 579,008 NET ACQUISITION OF CAPITAL STOCK -1,500 TOTAL 577,508 FORM 990, PAGE 12, PART XII, LINE 1 THE TREASURER AND BOARD OF DIRECTORS ARE RESPONSIBLE FOR THE SELECTION OF AN INDEPENDENT ACCOUNTANT AND OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THERE HAS BEEN NO CHANGE IN EITHER THE OVERSIGHT OR THE SELECTION PROCESS DURING THE TAX YEAR.