2026-06-15T11:17:15-05:00 2025-12-31 390747409 REILLY PENNER & BENTON LLP 1233 NORTH MAYFAIR RD SUITE 302 MILWAUKEE WI 532263255 990 2025-01-01 390165735 BIG FOOT COUNTRY CLUB BIGF 2622753000 PO BOX 140 FONTANA WI 53125 BILL MITCHELL CURRENT FINANCE OFFICER 2622753000 2026-06-15 1 BRIAN MECHENICH P00976753 4142717800 2026-06-10 2025 2025-03-06 01:10:19Z BILL MITCHELL 770 SHABBONA DR FONTANA WI 53215 6220840 0 X WWW.BIGFOOTCC.ORG X 1924 WI TO PROVIDE WHOLESOME AND HEALTHFUL OUT-OF-DOOR RECREATION FOR ITS MEMBERS, PARTICULARLY THE GAME OF GOLF, AND TO PROMOTE MORAL, SOCIAL, AND PHYSICAL WELFARE AMONG ITS MEMBERS AND THEIR FAMILIES AND GUESTS. 11 11 107 77 167778 61292 85100 0 4793609 4655534 6070 95114 8906 -19494 4893685 4731154 0 0 0 0 1883562 1887719 0 0 0 2171622 2092582 4055184 3980301 838501 750853 10919308 12966131 2187841 3480018 8731467 9486113 TO PROVIDE WHOLESOME AND HEALTHFUL OUT-OF-DOOR RECREATION FOR ITS MEMBERS, PARTICULARLY THE GAME OF GOLF, AND TO PROMOTE MORAL, SOCIAL, AND PHYSICAL WELFARE AMONG ITS MEMBERS AND THEIR FAMILIES AND GUESTS. 0 0 BIG FOOT COUNTRY CLUB IS A SOCIAL CLUB ORGANIZED FOR THE RECREATIONAL & SOCIAL ENTERTAINMENT OF ITS MEMBERS. THE CLUB OFFERS ITS MEMBERS GOLF, TENNIS, TRAP SHOOTING RANGE, DINING AND SOCIAL ACTIVITIES. AS OF DECEMBER 31, 2025, THE CLUB HAD 365 MEMBERS. 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 1 0 0 0 0 0 0 0 0 1 28 0 1 107 1 1 1 0 0 0 1 1 608779 212333 0 0 0 X 11 11 0 0 1 0 1 1 1 1 0 0 0 1 0 1 1 1 1 0 X X PAUL KEITH 2622753000 770 SHABBONA DR FONTANA WI 53125 WILLIAM ELWOOD PRESIDENT 1.00 X X 0 0 0 HUGH CONNOLLY VICE PRESIDENT 1.00 X X 0 0 0 JOHN RIGAS RECORDING SECRETARY 1.00 X X 0 0 0 JIM SHERWOOD FINANCE OFFICER/TREASURER 1.00 X X 0 0 0 BILL AURIEMMA MEMBER 1.00 X 0 0 0 MARTY HOGAN MEMBER 1.00 X 0 0 0 FRANK CATALANO MEMBER 1.00 X 0 0 0 BEN REYNOLDS MEMBER 1.00 X 0 0 0 SHARON HAVERSTOCK MEMBER 1.00 X 0 0 0 JOHN KACZKOWSKI MEMBER 1.00 X 0 0 0 JOHN RING MEMBER 1.00 X 0 0 0 PAUL KEITH GENERAL MANAGER 40.00 X 178745 0 5129 MATTHEW LEINEN GOLF COURSE SUPERINTENDENT 40.00 X 161372 0 29814 340117 0 34943 2 0 1 0 DUININCK INC PO BOX 208 PRINSBURG MN 56281 CONSTRUCTION SERVICES 1773338 B&C ENTERPRISES INC 2842 TECHNOLOGY DRIVE ELGIN IL 60124 CONSTRUCTION SERVICES 269999 ZINKAND GOLF DESIGN LTD 4901 DERBYSHIRE DRIVE CHARLOTTE NC 28270 CONSTRUCTION SERVICES 236340 GIFFORD TREE SERVICE INC N5102 PINNOW ROAD DELAVAN WI 53115 TREE REMOVAL SERVICES 124643 CJW INC 2437 CHICORY ROAD MT PLEASANT WI 53403 COSTS OF GOODS 101878 5 MEMBERSHIP DUES 713910 3896325 3896325 SERVICE CHARGES 722511 240986 240986 GOLF CART RENTAL 713910 181440 174832 6608 GREENS FEES 713910 152533 116283 36250 PRO SHOP SERVICE FEES 713910 120788 120788 63462 63462 4655534 101469 101469 5505 11860 -6355 -6355 -6355 1406172 1477826 -71654 -95105 23451 MINIMUM SPENDING INCOME 713910 32924 32924 MISCELLANEOUS 713910 19236 19236 52160 4731154 4563376 167778 0 185171 1375106 60892 126144 140406 3360 24750 8523 65473 143395 74361 162640 8785 4145 28446 919353 108929 UNRELATED BUSINESS INCO 24469 SUPPLIES 179529 REPAIRS AND MAINTENANCE 166655 EVENTS AND PRIZES 81002 88767 3980301 180496 77449 155073 37261 464069 428743 135924 137747 69539 32684 19612228 8662077 8419234 10950151 1430119 1298290 57685 7169 3806 10919308 12966131 304996 341130 228104 2008691 905988 472615 748753 657582 2187841 3480018 X 8731467 9486113 8731467 9486113 10919308 12966131 750853 3793 0 X X 0 1 X 1 0 13460233 6126134 7334099 2901965 2172609 729356 3250030 363334 2886696 10950151 REFUNDABLE EQUITY AND ASSESSMENT 470276 OPERATING LEASE LIABILITY 3806 WAITLIST DEPOSITS 183500 657582 X 5644293 3793 917869 921662 4722631 8523 8523 4731154 4889647 917869 917869 3971778 8523 8523 3980301 PART X, LINE 2: THE CLUB HAS IMPLEMENTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THIS STANDARD DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN AND ALSO PROVIDES GUIDANCE ON VARIOUS RELATED MATTERS SUCH AS DERECOGNIZING,INTEREST, PENALTIES AND DISCLOSURE REQUIREMENTS. MANAGEMENT OF THE CLUB EVALUATES THE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, AND CONSULTS WITH OUTSIDE COUNSEL AS DEEMED NECESSARY. THE CLUB RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX LIABILITIES IN INCOME EXPENSE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS - LABOR 917,869. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS - LABOR 917,869. X X 0 0 0 MATTHEW LEINEN GOLF COURSE SUPERINTENDENT 121372 0 40000 0 0 0 3054 0 26760 0 191186 0 0 0 PAUL KEITH GENERAL MANAGER 148745 0 30000 0 0 0 4409 0 720 0 183874 0 0 0 BIG FOOT CORPORATION MEMBERS OF BFCC OWN BIG FOOT CORPORATION 55000 RENT EXPENSE 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS IN SEPTEMBER 2025. BELOW IS A SUMMARY OF THE SIGNIFICANT CHANGES THAT WERE MADE. 1. REMOVAL OF FLAG FROM ARTICLE I AS IT WAS NOT APPROPIATE IN MODERN BYLAWS 2. TRANSFER OF MEMBERSHIP UPON CESSATION OF MARRIAGE IN ARTICLE III. TO ALLOW A MEMBER TO TRANSFER TO EX-SPOUSE WITH APPROVAL 3. REMOVAL OF SPECIAL PROVISION IN SECTION 2 ARTICLE IV - THIS PROVISION IN THE BYLAWS HAS EXPIRED. THE SPECIAL PROVISIONS FOR INITIAL STAGGERED TERMS OF EXECUTIVE COUNCIL MEMBERS ARE NO LONGER APPLICABLE AS STAGGERED TERMS ARE IN PLACE FOR ALL MEMBERS OF THE EXECUTIVE COUNCIL. 4. ADDITION TO NOMINATING COMMITTEE IN SECTION 2 ARTICLE IV - THIS ADDITIONAL CLARIFIES THAT THE BLIND BALLOT PROCESS APPLIES TO THE ELECTION OF THE NOMINATING COMMITTEE MEMBERS. 5. UPDATED WORDING FOR THE NOMINATING COMMITTEE FOR SELECTING A SLATE OF CANIDATES IN SECTION 2 ARTICLE IV. THE CURRENT REQUIREMENT TO BE ON THE EXECUTIVE COUNCIL REQUIRES THE PERSON BE A REGULAR MEMBER OF THE CLUB FOR ATLEAST 5 YEARS. THE CHANGES REQUIRES THE PERSON TO BE A REGULAR MEMBER WHO HAS BEEN A GOLFING MEMBER FOR ATLEAST 5 YEARS. THE CLUB'S BYLAWS AND RULES ALLOW FOR SOME JUNIOR MEMBERS TO RETAIN THAT MEMBERSHIP UNTIL AGE 45. THE CURRENT BYLAW WOULD REQUIRE SUCH MEMBERS TO BE 50 YEARS OLD PRIOR TO BEING ELIGIBLE FOR THE EC, EVEN THOUGH THEY MAY HAVE BEEN A GOLFING MEMBER OF THE CLUB FOR MANY YEARS. IT IS GOOD POLICY TO HAVE QUALIFED PEOPLE OF DIVERSE AGES ON A BOARD. 6. CHANGED THE NUMBER OF ELECTION JUDGES FROM 3 TO 2 FROM RESULTS OF ELECTRONIC VOTING IN SECTION 2 ARTICLE IV. WITH ELECTRONIC VOTING THE JUDGES ONLY HAVE TO COUNT THE VERY FEW PAPER BALLOTS CAST. 7. ADDITION TO SECTION 8 IN ARTICLE VII. "THE RECORDING SECRETARY SHALL ENSURE THAT THE COUNT, AND THE RECORDING AND REPORTING OF ALL VOTES, ARE SECRET AND DO NOT COMPROMISE THE CONFIDENTIALITY OF THE BLIND BALLOT PROCESS. IN THE EVENT ELECTRONIC MEANS ARE UTILIZED, THE RECORDING SECRETARY SHALL HAVE CHARGE OF THE PROCESS". THIS ADDITION CLARIFIES THAT THE BLIND BALLOT PROCESS APPLIES TO THE ELECTRONIC JUDGES COUNTING OF PAPER BALLOTS. THE ELECTRONIC VOTING IS ALL DONE WITH BLIND PROCESS. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB'S BYLAWS PROVIDE VARIOUS CLASSES OF MEMBERSHIP INCLUDING REGULAR, HONORARY, SENIOR, JUNIOR, SOCIAL, AND SURVIVING SPOUSE. FORM 990, PART VI, SECTION A, LINE 7A ONLY REGULAR MEMBERS SHALL BE ENTITLED TO VOTE AND HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7B DISSOLUTION OF THE CLUB REQUIRES APPROVAL OF THE CERTIFICATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES CURRENTLY MEET BUT DO NOT KEEP MINUTES OF MEETINGS; HOWEVER, AN AGENDA IS PREPARED AND A COMMITTEE REPORT IS REPORTED TO THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMMITTEE CHAIRS PERFORM REVIEWS OF KEY PERSONNEL AND MAKE RECOMMENDATIONS TO THE BOARD FOR SALARY ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE UPON REQUEST AND ON 3RD PARTY WEBSITES SUCH AS GUIDESTAR.COM FORM 990, PART XII, LINE 2 THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS