2026-01-26T17:32:42-06:00 2025-03-31 381910111 UHY ADVISORS MI INC 27725 STANSBURY BLVD SUITE 210 FARMINGTON HILLS MI 48334 990 2024-04-01 530245497 LAKEWOOD COUNTRY CLUB INC LAKE 3017625430 13901 GLEN MILL ROAD ROCKVILLE MD 20850 MITCHELL RUBENSTEIN TREASURER 3017625430 2026-01-26 1 1 STEVEN KATZMAN P00950685 2483550280 2026-01-26 2024 2025-03-06 01:10:19Z MITCHELL RUBENSTEIN 13901 GLEN MILL ROAD ROCKVILLE MD 20850 15326480 0 X LAKEWOODCC.ORG X 1959 MD SOCIAL AND RECREATIONAL CLUB 11 11 257 0 395269 173046 0 0 11101251 10832263 -64788 158097 299329 236423 11335792 11226783 0 0 0 0 4289626 4737743 0 0 0 5657576 5482758 9947202 10220501 1388590 1006282 18117801 18704743 11699535 11308216 6418266 7396527 PRIVATE GOLF AND COUNTRY CLUB - GOLF, DINING, TENNIS, FITNESS, SWIM, AND RECREATIONAL ACTIVITIES FOR THE MEMBERS. 0 0 PROVIDED PLEASURE, RECREATION, AND SOCIAL OPPORTUNITIES TO MEMBERS OF LAKEWOOD COUNTRY CLUB. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 46 0 257 1 1 1 0 0 0 0 968958 2238304 0 0 0 X 11 11 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 1 1 0 X MOLLY FOWLER 3017625430 13901 GLEN MILL ROAD ROCKVILLE MD 20850 X ART GREENBERG PRESIDENT 5.00 X X 0 0 0 DESI BERNARD VICE-PRESIDENT 5.00 X X 0 0 0 MITCH RUBENSTEIN TREASURER 5.00 X X 0 0 0 MATT MILLS SECRETARY 5.00 X X 0 0 0 ANN HARRINGTON DIRECTOR 5.00 X 0 0 0 DAVID DRYKERMAN DIRECTOR 2.00 X 0 0 0 GARY SMITH DIRECTOR 2.00 X 0 0 0 JOSH GREENBERG DIRECTOR 2.00 X 0 0 0 MICHAEL SEGAL DIRECTOR 2.00 X 0 0 0 SAM SPIRITOS DIRECTOR 2.00 X 0 0 0 SCOTT RABIN DIRECTOR 2.00 X 0 0 0 ANDREA MORROW GENERAL MANAGER 50.00 X 351600 0 14199 DAVID CRAWMER DIRECTOR OF GOLF 50.00 X 220937 0 13377 PHIL DESBROW GOLF COURSE MANAGER 50.00 X 200480 0 38933 JOHN MCDANIEL DIRECTOR OF TENNIS 50.00 X 171974 0 9012 JOSE OSWALDO LEON FOOD AND BEVERAGE DIRECTOR 50.00 X 152078 0 2340 1097069 0 77861 5 0 1 0 DAVID CRAWMER 3625 DONNA COURT MONROVIA MD 21770 GOLF PROFESSIONAL 424544 1 MEMBER DUES 713910 7583605 7583605 GOLF ACTIVITIES 713910 1171711 996209 175502 INITIATION FEES 713910 968958 968958 TENNIS ACTIVITIES 713910 815673 815673 OTHER INCOME 713910 276933 276933 15383 15383 10832263 174046 174046 15949 -15949 -15949 -15949 4320171 4083748 236423 190702 45721 11226783 10831514 395269 0 X 3962461 57799 399026 318457 97334 1625 739590 347267 879390 176226 SUPPLIES 736116 REPAIRS AND MAINTENANCE 660610 GOLF COURSE CHEMICALS / 399987 EQUPMENT LEASE AND RENT 328547 1116066 10220501 1140637 1193452 2941573 1583326 1392056 1415286 267143 268821 82744 145966 32253545 18431648 11847389 13821897 446259 275995 18117801 18704743 950795 1147592 1144389 1225749 9427091 8761115 177260 173760 11699535 11308216 X 6418266 7396527 6418266 7396527 18117801 18704743 1006282 -28021 0 X X 0 1 X 1 0 1561588 1561588 9257088 8394620 862468 12756000 8521198 4234802 8678869 1515830 7163039 13821897 PROJECT '91 ASSESSMENT 173760 173760 X PART X, LINE 2: 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 THE "UNRELATED BUSINESS INCOME" OF AN OTHERWISE TAX-EXEMPT CLUB. NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. AT MARCH 31, 2025 AND 2024, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL. X X 1 1 X X X 0 0 0 ANDREA MORROW GENERAL MANAGER 300408 0 51192 0 0 0 0 0 14199 0 365799 0 0 0 PHIL DESBROW GOLF COURSE MANAGER 193167 0 7313 0 0 0 0 0 38933 0 239413 0 0 0 DAVID CRAWMER DIRECTOR OF GOLF 211437 0 9500 0 0 0 0 0 13377 0 234314 0 0 0 JOHN MCDANIEL DIRECTOR OF TENNIS 165799 0 6175 0 0 0 0 0 9012 0 180986 0 0 0 JOSE OSWALDO LEON FOOD AND BEVERAGE DIRECTOR 151777 0 301 0 0 0 0 0 2340 0 154418 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE CLUB MEMBERS VOTE FOR THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE LIMITS ON DUES INCREASES, ASSESSMENTS OR CAPITAL IMPROVEMENT EXPENDITURES MAY BE CHANGED OR INCREASED BY A MAJORITY VOTE OF THE ELIGIBLE VOTING MEMBERS OF THE CLUB. THE RESTRICTION ON ASSESSMENTS MAY BE CHANGED OR INCREASED BY A VOTE OF THE MEMBERSHIP. A CAPITAL IMPROVEMENT PROJECT REQUIRING EXPENDITURE OF OVER $450,000 IN ANY ONE FISCAL YEAR WOULD REQUIRE APPROVAL BY MEMBERSHIP. THE $450,000 AMOUNT IS INDEXED FOR INFLATION SUBSEQUENT TO THE CLUB'S 2013 FISCAL YEAR. THE MEMBERSHIP MUST APPROVE INCREASING DEBT AND LINES OF CREDIT CEILINGS ABOVE THE MAXIMUM FACE AMOUNTS IN EXISTENCE AS OF OCTOBER 8, 2008. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE CAN ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER, GENERAL MANAGER, AND TREASURER, AND PROVIDED TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C SWORN STATEMENT OF OFFICERS AND BOARD MEMBERS ARE COLLECTED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF CEO AND OTHER TOP OFFICIALS ARE REVIEWED BY COMPENSATION COMMITTEE AND BOARD OF DIRECTORS WITH COMPARATIVE OUTSIDE DATA BEING USED. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE PROVIDED TO MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 OUR BY-LAWS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE AT WWWW.LAKEWOOODCC.ORG TO OUR MEMBERSHIP. THE CONFLICT OF INTEREST POLICY IS ONLY IN THE BOARD OF DIRECTOR'S RESOURCE MANUAL, WHICH ARE GIVEN TO THE NEW BOARD MEMBER AT THE BEGINNING OF THEIR TERM. FORM 990, PART IX, LINE 24E ENTERTAINMENT AND SPECIAL EVENTS 194,380. CONTRACT SERVICES 186,433. DATA PROCESSING 150,274. EMPLOYEE MEALS 117,921. PROFESSIONAL FEES 93,777. DUES AND LICENSES 76,574. FITNESS LESSONS 66,646. FEDERAL AND STATE INCOME TAX 54,224. LAUNDRY AND LINENS 51,090. BANK FEES 40,512. TELEPHONE 25,300. BAD DEBTS 18,113. MISCELLANEOUS 16,939. RENOVATION ASSESSMENT REFUNDS 15,056. POSTAGE AND PRINTING 6,503. PROFESSIONAL DEVELOPMENT 2,324. FORM 990 PART XII LINE 2C THE FINANCE COMMITTEE ACTS AS THE AUDIT COMMITTEE AND IS RESPONSIBLE FOR SELECTING THE INDEPENDENT ACCOUNTING FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LAKEWOOD CC LLC 13901 GLEN MILL ROAD ROCKVILLE MD 20850 263153168 OWN, PURCHASE, SELL, PLEDGE OR OTHERWISE ENCUMBER REAL ESTATE AND TO BORROW MD LAKEWOOD COUNTRY CLUB INC