2024-09-27T10:37:35-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 33 SW FLAGLER AVENUE STUART FL 34994 990 2023-01-01 590422995 THE RIOMAR COUNTRY CLUB RIOM 7722316426 2106 CLUB DRIVE VERO BEACH FL 32963 SUSAN P WRIGHT TREASURER 7722316426 2024-09-09 1 0 JOSEPH RISSE CPA P00708318 7722832356 2024-09-09 2023 2024-10-15 13:58:12Z SUSAN P WRIGHT 2106 CLUB DRIVE VERO BEACH FL 32963 7399283 0 X WWW.RIOMARCOUNTRYCLUB.COM X 1925 FL TO BIND ITS MEMBERS TOGETHER THROUGH RECREATION AND SOCIAL ACTIVITIES. 9 9 109 0 248117 14334 0 0 4312737 4931608 3267 13061 1158408 1400690 5474412 6345359 0 0 0 0 3277969 4056024 0 0 0 3392440 3890189 6670409 7946213 -1195997 -1600854 20770121 19982698 6813175 5524442 13956946 14458256 THE RIOMAR COUNTRY CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SUPERIOR GOLF EXPERIENCES AND SOCIAL ACTIVITIES THAT FOSTER FRIENDSHIP AND COMRADERIE AMONGST OUR MEMBERS AND THEIR GUESTS. 0 0 THE CLUB PROVIDES FOOD, BEVERAGE, AND GOLF FACILITIES TO OVER 400 MEMBERS. 0 0 0 0 0 0 0 0 0 1 1 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 1 0 0 1 23 0 1 109 1 1 1 0 0 0 1 0 0 400761 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X BROOKE RADCLIFFE 7722316426 2106 CLUB DRIVE VERO BEACH FL 32963 WAYNE D RANDALL PRESIDENT 1.00 X X 0 0 0 PETER B MCNITT VICE PRESIDENT 1.00 X X 0 0 0 SUSAN P WRIGHT TREASURER 1.00 X X 0 0 0 DOUGLAS K WATSON SECRETARY 1.00 X X 0 0 0 PATRICIA HEMINGWAY HALL DIRECTOR 1.00 X 0 0 0 LAURA G MCDERMOTT DIRECTOR 1.00 X 0 0 0 RICHARD F KENNEDY DIRECTOR 1.00 X 0 0 0 PETER B CHERRY DIRECTOR 1.00 X 0 0 0 MICHAEL J HERLING DIRECTOR 1.00 X 0 0 0 BROOKE RADCLIFFE GENERAL MANAGER 40.00 X 237237 0 4503 DENNIS CROUMIE COURSE SUPERINTENDENT 40.00 X 185116 0 18614 DREW DISESA DIRECTOR OF GOLF 40.00 X 245209 0 17088 ANDREW MILAS EXECUTIVE CHEF 40.00 X 164346 0 4995 831908 0 45200 4 0 1 0 JIMMY'S TREE SERVICE INC PO BOX 6582 VERO BEACH FL 32961 TREE MAINTENANCE 113343 1 MEMBERSHIP DUES 713910 4053296 4053296 GOLF CART RENTALS & STORAGE 713910 398925 382095 16830 GREENS AND RANGE FEES 713910 296973 223548 73425 OTHER REVENUE 713910 182414 182414 4931608 15334 15334 2273 -2273 -2273 -2273 2452341 1051651 1400690 1258162 142528 6345359 6099515 248117 -2273 787347 2687350 53797 262064 265466 18426 27700 191702 14838 29904 549672 380570 1094589 458450 OTHER 307782 FERTILIZER AND CHEMICAL 232595 COURSE MAINTENANCE & BE 190742 REPAIRS AND MAINTENANCE 189083 204136 7946213 144391 63605 332893 553474 338095 371048 336230 352978 147733 192691 18964875 7354484 12285336 11610391 6687581 293511 6891932 150930 20770121 19982698 362924 490884 5825000 4554188 625251 479370 6813175 5524442 X 13956946 14458256 13956946 14458256 20770121 19982698 X -1600854 2102164 X X 0 1 X 1 0 401478 401478 10489169 2776813 7712356 3699185 2416241 1282944 4375043 2161430 2213613 11610391 6687581 C 6687581 DEFFERED COMPENSATON 261673 OPERATING LEASE OBLIGATION 150930 FINANCE LEASE OBLIGATION 66767 479370 X 7399283 0 7399283 -1053924 -1053924 6345359 9000137 1053924 1053924 7946213 0 7946213 PART X, LINE 2: THE CLUB UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023, THE CLUB HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF SALES -1,051,651. LOSS ON PROPERTY AND EQUIPMENT -2,273. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 1,051,651. LOSS ON PROPERTY AND EQUIPMENT 2,273. X X X X 0 0 0 DREW DISESA DIRECTOR OF GOLF 227209 0 18000 0 0 0 0 0 17088 0 262297 0 0 0 BROOKE RADCLIFFE GENERAL MANAGER 195737 0 41500 0 0 0 0 0 4503 0 241740 0 0 0 DENNIS CROUMIE COURSE SUPERINTENDENT 163116 0 22000 0 0 0 0 0 18614 0 203730 0 0 0 ANDREW MILAS EXECUTIVE CHEF 148346 0 16000 0 0 0 0 0 4995 0 169341 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING MEMBER CATEGORIES HAVE VOTING PRIVILEGES: REGULAR MEMBER (STOCKHOLDER). FORM 990, PART VI, SECTION A, LINE 7B BY-LAW CHANGES MUST BE APPROVED BY A MAJORITY VOTE OF THE STOCKHOLDERS. STOCKHOLDER APPROVAL IS REQUIRED TO SELL, LEASE, MORTGAGE, OR OTHERWISE DISPOSE OF THE REAL ESTATE OF THE CLUB. FORM 990, PART VI, SECTION B, LINE 11B BEFORE THE RETURNS ARE FILED, THEY ARE REVIEWED BY THE BOARD PRESIDENT, BOARD TREASURER, FINANCE COMMITTEE, GENERAL MANAGER, AND THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM REQUIRING THE REPORTING OF ANY FACTS AND CIRCUMSTANCES RELATING TO CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 FORM 990, PART VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL COMPENSATION AND RAISES FOR ALL EMPLOYEES ARE DISCUSSED AT A COMPENSATION COMMITTEE MEETING. THE FLORIDA PRIVATE CLUB AND BENEFITS SURVEY IS USED AS A GUIDE FOR ALL POSITIONS. A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS WHO APPROVES THE TOTAL PACKAGE. FORM 990, PART VI, LINE 15B - COMPENSATION PROCESS FOR OFFICERS COMPENSATION AND RAISES FOR ALL EMPLOYEES ARE DISCUSSED AT A COMPENSATION COMMITTEE MEETING. THE FLORIDA PRIVATE CLUB AND BENEFITS SURVEY IS USED AS A GUIDE FOR ALL POSITIONS. A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS WHO APPROVES THE TOTAL BUDGET PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO MEMBERS ANNUALLY. FORM 990, PART XI, LINE 9: CAPITAL CHARGES 423,264. MEMBERSHIP CONTRIBUTIONS 1,680,000. MEMBERSHIP REDEMPTIONS -1,100. RIOMAR-HALL JOINT VENTURE LLC 2106 CLUB DRIVE VERO BEACH FL 32963 883950272 REAL ESTATE FL N/A RELATED -107573 6687581 0 1 0.66670 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 RIOMAR-HALL JOINT VENTURE LLC B 124291 CASH VALUE CONTRIBUTED