2023-06-14T15:25:50-05:00 2022-12-31 450250958 EIDE BAILLY LLP 2355 E CAMELBACK RD STE 900 PHOENIX AZ 850169065 990 2022-01-01 273966137 DESERT MOUNTAIN CLUB INC DESE 4805954000 10550 E DESERT HILLS DRIVE SCOTTSDALE AZ 85262 ANDREA RANDALL CHIEF FINANCIAL OFFICER 4805954000 2023-06-06 1 ANDREA RANDALL 999009999 0 BRENDA ANN BLUNT CPA P00075126 4803151040 2023-06-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN HARPER 10550 E DESERT HILLS DRIVE SCOTTSDALE AZ 85262 99065809 0 X WWW.DESERTMOUNTAIN.COM X 2010 AZ WE PROVIDE PRIVATE GOLF COURSES, CLUBHOUSES, AND OTHER STANDARD AMENTITIES TO OUR MEMBERS. 9 9 1130 9 2325882 665482 67365 4000 81859031 78231209 403074 -103933 8431323 8604581 90760793 86735857 50590 10627 0 0 41341348 47818478 0 0 0 30864586 33845331 72256524 81674436 18504269 5061421 166271047 176336434 41825415 43083691 124445632 133252743 NONE 0 0 WE PROVIDED PRIVATE GOLF COURSES, CLUBHOUSES, AND OTHER STANDARD AMENTITIES TO THE CLUB'S APPROXIMATELY 2,300 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 1 290 0 1 1130 1 1 1 0 0 0 0 11806800 2930820 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 0 X AMY BROWN 4805954000 10550 E DESERT HILLS DR SCOTTSDALE AZ 85262 STEVE HARPER PRESIDENT 8.00 X X 0 0 0 JEFF SMITH VICE PRESIDENT 8.00 X X 0 0 0 PAMELA FORBES LIEBERMAN TREASURER 8.00 X X 0 0 0 KATHY KORY SECRETARY 8.00 X X 0 0 0 STEVE CARDINAL BOARD MEMBER 8.00 X 0 0 0 ATHENA KAVIRIS BOARD MEMBER 8.00 X 0 0 0 JEFF HEUPLE BOARD MEMBER 8.00 X 0 0 0 JOHN SHANHOLT BOARD MEMBER 8.00 X 0 0 0 CHRIS STORBECK BOARD MEMBER 8.00 X 0 0 0 DAMON DIORIO CEO 45.00 X 873067 0 42805 ANDREA RANDALL CFO 45.00 X 340516 0 29096 JOHN LYBERGER PGA DIRECTOR OF GOLF 45.00 X 474968 0 24318 TODD BOHN DIRECTOR OF AGRONOMY 45.00 X 509374 0 25000 AMY BROWN CONTROLLER 45.00 X 191181 0 13492 ARNDALDO COCUZZA DIRECTOR OF ATHLETICS & SONORAN 45.00 X 245639 0 27574 TODD BRUEN DIRECTOR OF FACILITIES & MAINTENANCE 45.00 X 344486 0 26623 GREGG LEONARD DIRECTOR OF CLUB OPERATIONS 45.00 X 287755 0 26509 BERTRAND BOUQUIN DIRECTOR OF CULINARY 45.00 X 286285 0 6452 WESLEY PUDWILL DIRECTOR OF TALENT & CULTURE 45.00 X 252415 0 16074 3805686 0 237943 44 0 1 0 AR MAYS CONSTRUCTION 6900 E INDIAN SCHOOL RD STE 200 PHOENIX AZ 85251 CONSTRUCTION SERVICES 6021170 HAYDON COMPANIES 4640 E COTTON GIN LOOP PHOENIX AZ 85040 CONSTRUCTION SERVICES 5099047 LANDSCAPES UNLIMITED LLC 1201 ARIES DRIVE LINCOLN NE 68512 GOLF COURSE MAINTENANCE 4207073 DTJ DESIGN INC 3101 IRIS AVENUE STE 130 BOULDER CO 80301 ARCHITECTURAL SERVICES 1035585 THE CHAMBERS CO PO BOX 20239 BALTIMORE MD 21284 HOSPITALITY AND DESIGN SERVICES 883814 18 4000 4000 MEMBER DUES AND ASSESMENTS 713910 51291675 51291675 INITIATION AND TRANSFER FEES 713910 11800000 11800000 GREENS AND HANDICAP FEES 713910 3845540 3845540 MISC CLUB INCOME 713910 3598745 2776557 822188 GOLF CART AND CLUB RENTALS 713910 3424083 3424083 4271166 4271166 78231209 422820 422820 999887 112053 887834 887834 887834 2800 529553 -526753 -526753 2800 -529553 19405093 11688346 7716747 7526507 190240 86735857 84935528 2325882 -529553 10627 2525939 37387323 582870 4209064 3113282 195817 78547 2408648 1274296 1544062 865586 4908402 174463 35312 1063947 9108031 1085101 FEDERAL AND STATE INCOM 251596 REPAIRS AND MAINTENANCE 2070745 FERTILIZER AND CHEMICAL 1635309 EQUIPMENT RENTAL 1510635 5634834 81674436 5021236 4578757 39505132 30014293 7186057 7575367 1405142 941539 1933574 2928312 1157535 1461345 197104844 76992847 103129879 120111997 5160492 5038058 1772000 3686766 166271047 176336434 6573827 9329389 2326806 2468936 26398520 24794382 6526262 6490984 41825415 43083691 X 124445632 133252743 124445632 133252743 166271047 176336434 5061421 3745690 0 X 0 1 X 1 0 2239000 5248792 7487792 1379000 68364287 16439873 53303414 9869111 8765539 1103572 110004654 51787435 58217219 120111997 275484 OPERATING AND FINANCE LEASES 4334136 DUES REPAYMENT PROGRAM 33891 RETIREMENT PLAN 457(B) 378473 NON-EQUITY MEM. SUR. BENEFIT 260000 CLUB LIABILITY SUPPLEMENTAL ASSESSMENT 1209000 6490984 X 91723599 3745690 1242052 4987742 86735857 0 86735857 82916488 1242052 1242052 81674436 0 81674436 PART X, LINE 2: THE CLUB EVALUATES ITS TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON INCOME TAX RETURNS TO DETERMINE IF AN ACCRUAL IS NECESSARY FOR UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2022 AND 2021, THE UNRECOGNIZED TAX BENEFITS ACCRUAL WAS ZERO. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL COST OF SALES NETTED AGAINST REVENUE 485,574. RENTAL EXPENSES NETTED AGAINST REVENUE 112,053. MISCELLANEOUS EXPENSES RECLASSIFIED FROM FINANCIAL STATEMENTS 114,872. LOSS ON DISPOSAL 529,553. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENESS NETTED AGAINST REVENUE 112,053. ADDITIONAL COST OF SALES NETTED AGAINST REVENUE 485,574. MISCELLANEOUS EXPENSES RECLASSIFIED FROM FINANCIAL STATEMENTS 114,872. LOSS ON DISPOSAL 529,553. X X X X X X 0 0 0 DAMON DIORIO CEO 691182 0 167834 0 14051 0 33450 0 9919 0 916436 0 0 0 TODD BOHN DIRECTOR OF AGRONOMY 417200 0 80000 0 12174 0 6880 0 18162 0 534416 0 0 0 JOHN LYBERGER PGA DIRECTOR OF GOLF 375718 0 85000 0 14250 0 10102 0 14792 0 499862 0 0 0 TODD BRUEN DIRECTOR OF FACILITIES & MAINTENANCE 246046 0 85000 0 13440 0 8502 0 18696 0 371684 0 0 0 ANDREA RANDALL CFO 264757 0 62000 0 13759 0 10824 0 18835 0 370175 0 0 0 GREGG LEONARD DIRECTOR OF CLUB OPERATIONS 224269 0 50000 0 13486 0 8389 0 18577 0 314721 0 0 0 BERTRAND BOUQUIN DIRECTOR OF CULINARY 233661 0 50000 0 2624 0 3985 0 2740 0 293010 0 0 0 ARNDALDO COCUZZA DIRECTOR OF ATHLETICS & SONORAN 186479 0 45000 0 14160 0 9454 0 18592 0 273685 0 0 0 WESLEY PUDWILL DIRECTOR OF TALENT & CULTURE 209791 0 40000 0 2624 0 9677 0 6647 0 268739 0 0 0 AMY BROWN CONTROLLER 169540 0 20000 0 1641 0 6560 0 7271 0 205012 0 0 0 PART I, LINE 3 AS PART OF THEIR FIDUCIARY RESPONSIBILITY, THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE WHICH OBTAINS A COMPENSATION SURVEY BY AN INDEPENDENT THIRD PARTY. THE SURVEY IS ORDERED AS APPROPRIATE TO EVALUATE COMPENSATION. THE COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS THREE CATEGORIES OF VOTING FULL MEMBERS: FULL GOLF MEMBERS, FULL SEVEN GOLF AND FULL LIFESTYLE MEMBERS. FULL GOLF MEMBERS HAVE ACCESS TO ALL FACILITIES INCLUDING UNLIMITED GOLF AND TENNIS. FULL GOLF MEMBERS HAVE TWO (2) VOTES EACH, SEVEN GOLF MEMBERS HAVE ONE AND A HALF (1.5) VOTES EACH AND FULL LIFESTYLE MEMBERS HAVE ONE (1) VOTE, EACH. LIMITED (FORMERLY NON-EQUITY) MEMBERSHIPS WERE ISSUED PRIOR TO DECEMBER 31, 2010. LIMITED MEMBERS DO NOT VOTE ON GENERAL MATTERS; THEIR VOTING RIGHTS ARE FURTHER DESCRIBED ON LINE 7(B). FORM 990, PART VI, SECTION A, LINE 7A CERTAIN DIRECTORS ARE ELECTED ANNUALLY BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B AT ANNUAL MEMBER MEETINGS FULL MEMBERS ENTITLED TO VOTE MAY VOTE ON "MAJOR DECISIONS". THE TERM "MAJOR DECISIONS" MEANS (I) A CAPITAL EXPENDITURE FOR NEW CAPITAL IMPROVEMENTS, EXPANDED CLUB FACILITIES AND RELATED OBLIGATIONS FOR THE CLUB THAT ARE NOT CAPITAL REPAIRS AND REPLACEMENT ITEMS AND THAT ARE IN EXCESS OF FIVE PERCENT (5%) OF THE ANNUAL GROSS REVENUE; (II) A SALE OF ANY CLUB FACILITY, OR THE SALE OF ANY OTHER ITEM OF CLUB PROPERTY HAVING A FAIR VALUE IN EXCESS OF FIVE PERCENT (5%) OF THE ANNUAL GROSS REVENUE; (III) A CHANGE OR ADDITION TO MEMBERSHIP CATEGORIES OR CLASSIFICATIONS THEREUNDER THAT COULD RESULT IN AN INCREASE IN THE TOTAL MEMBERSHIP CAP AND/OR THE GOLF MEMBERSHIP CAP OR THE LIFESTYLE MEMBERSHIP CAP, SUBJECT TO LIFESTYLE MEMBERSHIP LIMITATIONS DEFINED IN THE BYLAWS; AND (V) AN AMENDMENT TO THE BYLAWS, IF SUCH AMENDMENT WERE MATERIALLY ADVERSE TO THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS REVIEWED BY THE CLUB'S CHIEF FINANCIAL OFFICER AND IS PROVIDED TO ALL BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS MEET NINE TIMES A YEAR TO DISCUSS ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 AS PART OF THEIR FIDUCIARY RESPONSIBILITY, THE BOARD OF DIRECTORS HAS A COMPENSATION COMMITTEE WHICH OBTAINS A COMPENSATION SURVEY BY AN INDEPENDENT THIRD PARTY, AS APPROPRIATE. THE COMPENSATION OF TOP-LEVEL EMPLOYEES IS EVALUATED ANNUALLY BY THE CEO AND THE COMPENSATION OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS' COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. FULL MEMBERS CAN ACCESS THE GOVERNING DOCUMENTS ON THE MEMBER PORTION OF THE ORGANIZATION'S WEBSITE OR BY REQUESTING THEM AT THE MAIN OFFICE OF THE CLUB.