2026-03-10T14:00:36-05:00 2025-09-30 351178661 BLUE & CO LLC 2650 EASTPOINT PKWY SUITE 300 LOUISVILLE KY 40223 990 2024-10-01 610133710 BIG SPRING COUNTRY CLUB INC BIGS 5024592622 5901 DUTCHMANS LANE LOUISVILLE KY 40205 CLARK RHEA CFO 5024592622 2026-03-09 1 1 EMILIE M KNIERIEM CPA P01330194 5029923500 2026-03-08 2024 2025-03-06 01:10:19Z KELLY MAXWELL 5901 DUTCHMANS LANE LOUISVILLE KY 40205 18480257 0 X WWW.BIGSPRINGCC.COM X 1926 KY THE COUNTRY CLUB PROVIDES A NUMBER OF MEMBER SERVICES INCLUDING GOLF, RACQUET FACILITIES, SWIMMING, FITNESS AND FINE DINING. 11 11 416 11 1053076 0 0 0 10424987 12259628 134936 126730 3168595 3685752 13728518 16072110 0 0 0 0 7569576 7796037 0 0 0 5877571 6354520 13447147 14150557 281371 1921553 29680609 31669624 10406669 10483720 19273940 21185904 THE COUNTRY CLUB PROVIDES A NUMBER OF MEMBER SERVICES INCLUDING GOLF, RACQUET FACILITIES, SWIMMING, FITNESS AND FINE DINING. 0 0 OPERATION OF THE CLUB HOUSE WHICH INCLUDES THE RESTAURANT FOOD SERVICES AND THE BAR FOR THE RECREATION OF CLUB MEMBERS. OPERATION AND MAINTENANCE OF THE GOLF COURSE AND PRO SHOP FOR THE RECREATION OF THE CLUB MEMBERS. OPERATION AND MAINTENANCE OF THE TENNIS AND SWIM FACILITIES FOR RECREATION OF THE CLUB 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 0 0 0 0 0 0 0 0 0 1 32 0 1 416 1 1 1 0 0 0 0 2849524 1436491 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 0 0 0 0 KY X OFFICE MANAGER 5024592622 5901 DUTCHMANS LANE LOUISVILLE KY 40205 KELVIN MAXWELL GENERAL MANAGER 55.00 0.00 X 305896 0 18686 GARY BEBALAAR HEAD GOLF PRO (BSCC) 55.00 0.00 X 259107 0 18955 ANDY POLE HEAD GOLF PRO (HLCC) 55.00 0.00 X 151564 0 24308 RYAN BAXTER TENNIS PRO (BSCC) 55.00 0.00 X 156945 0 9822 RAYMOND CARPENTER CLUB HOUSE MANAGER 55.00 0.00 X 127616 0 13991 DAVID HAWES GROUNDS SUPERINTENDENT (HLCC) 55.00 0.00 X 124908 0 8000 CLARK RHEA CFO (BEG 07/25) 45.00 0.00 X 0 0 0 DAVID PARKS PRESIDENT 0.50 0.00 X X 0 0 0 DAN OYLER VICE PRESIDENT/SECRETARY (END 12/24) 0.50 0.00 X X 0 0 0 STEVE SAUTEL TREASURER 0.50 0.00 X X 0 0 0 TIM COURY DIRECTOR 0.50 0.00 X 0 0 0 DOUG KALMEY DIRECTOR 0.50 0.00 X 0 0 0 SCOTT BARTON DIRECTOR 0.50 0.00 X 0 0 0 SCOTT TRIPLETT DIRECTOR 0.50 0.00 X 0 0 0 KAREN WATSON DIRECTOR 0.50 0.00 X 0 0 0 BILLY BEAM DIRECTOR 0.50 0.00 X 0 0 0 GRAHAM SWITZER DIRECTOR 0.50 0.00 X 0 0 0 GREG BOEHNLEIN DIRECTOR (BEG 12/24) 0.50 0.00 X 0 0 0 GEORGE GREENHALGH DIRECTOR (BEG 12/24) 0.50 0.00 X 0 0 0 SWAIN BEARD DIRECTOR (END 12/24) 0.50 0.00 X 0 0 0 1126036 0 93762 8 0 1 0 0 MEMBER DUES, ASSESSMENTS 713910 9357795 9357795 GREENS FEES AND CART RENTAL 713910 1776945 1776945 INITIATION FEES 713910 891870 891870 TENNIS AND SWIMMING 713910 233018 233018 12259628 120800 120800 8314 2384 5930 5930 5930 5523490 2405763 3117727 2064651 1053076 OTHER INCOME 713910 436783 436783 LOCKER ROOM 713910 123354 123354 ENTERTAINMENT 713910 7888 7888 568025 16072110 14892304 1053076 126730 296527 6355633 94633 524059 525185 26740 96226 29300 567431 40538 214121 600658 25673 309856 1886835 249716 GOLF COURSE MAINTENANCE 508816 REPAIRS AND MAINTENANCE 499166 OPERATING SUPPLIES 380571 LICENSES AND TAXES 252899 665974 14150557 834244 2431234 2099977 1140840 1543150 2657709 725834 860293 52810 97871 39598143 16132884 24066087 23465259 358507 1016418 29680609 31669624 898684 1113352 533541 594831 8539378 7738722 435066 1036815 10406669 10483720 X 19273940 21185904 19273940 21185904 29680609 31669624 X 1921553 2727 -12316 X 0 1 X 1 0 3261753 3261753 33128540 13890584 19237956 3158409 2242300 916109 49441 49441 23465259 MEMBERS' CERTIFICATES PAYABLE 39200 RIGHT OF USE LIABILITY - FINANCE LEASE 997615 1036815 X 18480600 2727 2405763 2408490 16072110 0 16072110 16556320 2405763 2405763 14150557 0 14150557 PART X, LINE 2: THE CLUB IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. THE INTERNAL REVENUE CODE DEFINES AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION AS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. NON-MEMBER USE OF THE CLUB IS CONSIDERED UNRELATED BUSINESS INCOME. THE CLUB INCURRED NO UNRELATED BUSINESS INCOME TAX EXPENSE IN THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CLUB AND RECOGNIZE A TAX LIABILITY IF THE CLUB HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CLUB, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2025 AND 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CLUB HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIOD THROUGH SEPTEMBER 30, 2024. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). NO TAX AUDITS FOR ANY OPEN TAX PERIODS ARE IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,405,763. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,405,763. 0 0 0 KELVIN MAXWELL GENERAL MANAGER 235896 0 70000 0 0 0 8256 0 10430 0 324582 0 0 0 GARY BEBALAAR HEAD GOLF PRO (BSCC) 235107 0 24000 0 0 0 8660 0 10295 0 278062 0 0 0 ANDY POLE HEAD GOLF PRO (HLCC) 151564 0 0 0 0 0 5826 0 18482 0 175872 0 0 0 RYAN BAXTER TENNIS PRO (BSCC) 156945 0 0 0 0 0 2802 0 7020 0 166767 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB MEMBERSHIP CONSISTS OF THE FOLLOWING NINE CLASSES: REGULAR; INTERMEDIATE REGULAR; JUNIOR REGULAR; INTRODUCTORY JUNIOR LEGACY REGULAR: HOUSE: INTERMEDIATE HOUSE; JUNIOR HOUSE: INTRODUCTORY JUNIOR LEGACY HOUSE; ASSOCIATE MEMBERSHIP; SUPER SENIOR MEMBERSHIP. ONLY REGULAR MEMBERS AND INTERMEDIATE REGULAR MEMBERS MAY VOTE AND HOLD OFFICE AFTER A MINIMUM OF ONE (1) YEAR OF MEMBERSHIP. JUNIOR REGULAR MEMBERS MAY VOTE AND HOLD OFFICE AFTER BEING A MEMBER FOR A MINIMUM OF TWO (2) YEARS AND HAVING MET THE AGE OF THIRTY (30) YEARS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE CLUB VOTE AND ELECT MEMBERS OF THE BOARD OF DIRECTORS ANNUALLY, WHO ARE RESPONSIBLE FOR THE MANAGEMENT OF THE CLUB. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A PUBLIC ACCOUNTING FIRM. THE BOARD OF DIRECTORS RELIES ON THE OFFICERS OF THE CLUB AND THE MANAGEMENT STAFF TO REVIEW AND FILE THE FORM 990 RETURN. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST THAT THEY MAY HAVE REGARDING ANY MATTERS THAT MAY COME BEFORE THE BOARD AND ABSTAIN FROM DISCUSSION AND VOTING ON ANY MATTER IN WHICH THEY HAVE OR MAY HAVE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ANNUAL REVIEWS OF THE CLUB GENERAL MANAGERS ARE PERFORMED BY THE BOARD OF DIRECTORS IN DETERMINING COMPENSATION FOR THE GENERAL MANAGERS. THIS PROCESS IS DOCUMENTED WITHIN THE BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN PRIOR YEAR END NET ASSETS AND CURRENT YEAR BEGINNING NET ASSETS -12,316.