CONGRESSIONAL COUNTRY CLUB INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- CONGRESSIONAL COUNTRY CLUB INC (EIN 53-0050980)
- Tax period
- 2019-11-01 to 2020-10-31
- Filed
- 2021-09-15
- IRS object ID
- 202102589349300300
- Schema version
- 2019v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-09-15T00:35:31-05:00 | ReturnTs |
| Tax Period End | 2020-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 221478099 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COHNREZNICK LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7501 WISCONSIN AVENUE SUITE 400E | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20814 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530050980 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONGRESSIONAL COUNTRY CLUB INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONG | BusinessNameControlTxt |
| Phone | 3014692000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8500 RIVER ROAD | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20817 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFFREY KREAFLE | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 3014692000 | PhoneNum |
| Signature | 2021-09-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANNE SCHRANTZ | PreparerPersonNm |
| PTIN | P00230625 | PTIN |
| Phone | 3016529100 | PhoneNum |
| Preparation | 2021-08-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFFREY KREAFLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8500 RIVER ROAD | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20817 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,895,684 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CCCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1941 | FormationYr |
| Legal Domicile State | MD | LegalDomicileStateCd |
| Activity Or Mission | CONGRESSIONAL COUNTRY CLUB IS A FULL AMENITY PRIVATE CLUB COMMITTED TO PROVIDING ITS MEMBERS WITH ACCESS TO PROFESSIONAL LEVEL CHAMPIONSHIP QUALITY GOLF COURSES, TENNIS COURTS, SWIMMING POOLS AND FITNESS FACILITIES. THE CLUB ALSO PROVIDES MEMBERS, THEIR FAMILIES AND THEIR GUESTS WITH NUMEROUS OPTIONS FOR FINE DINING RESTAURANT EXPERIENCES AND GOURMET BANQUET AND CATERING SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 546 | TotalEmployeeCnt |
| Total Volunteers | 129 | TotalVolunteersCnt |
| Total Gross UBI | $460,884 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$88,301 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $932,866 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $30,892,305 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,632,521 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$1,871,190 | PYInvestmentIncomeAmt |
| CY Investment Income | -$2,596,786 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,395,236 | PYOtherRevenueAmt |
| CY Other Revenue | $3,131,713 | CYOtherRevenueAmt |
| PY Total Revenue | $35,416,351 | PYTotalRevenueAmt |
| CY Total Revenue | $29,100,314 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $21,718,843 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $17,631,217 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,917,955 | PYOtherExpensesAmt |
| CY Other Expenses | $10,751,140 | CYOtherExpensesAmt |
| PY Total Expenses | $35,636,798 | PYTotalExpensesAmt |
| CY Total Expenses | $28,382,357 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$220,447 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $717,957 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $70,346,290 | TotalAssetsBOYAmt |
| Total Assets EOY | $78,316,209 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,402,289 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $19,654,804 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $57,944,001 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $58,661,405 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CONGRESSIONAL COUNTRY CLUB IS A FULL AMENITY PRIVATE CLUB COMMITTED TO PROVIDING ITS MEMBERS WITH ACCESS TO PROFESSIONAL LEVEL CHAMPIONSHIP QUALITY GOLF COURSES, TENNIS COURTS, SWIMMING POOLS AND FITNESS FACILITIES. THE CLUB ALSO PROVIDES MEMBERS, THEIR FAMILIES AND THEIR GUESTS WITH NUMEROUS OPTIONS FOR FINE DINING RESTAURANT EXPERIENCES AND GOURMET BANQUET AND CATERING SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | CONGRESSIONAL COUNTRY CLUB GREENS AND GROUNDS DEPARTMENT MAINTAINS36 HOLES OF PGA TOURNAMENT CALIBER GOLF COURSES AT THE HIGHESTINDUSTRY STANDARDS. AS A RESULT, THE CLUB IS FREQUENTLY ASKED TOHOST PGA SANCTIONED AND OTHER PRIVATE TOURNAMENTS FROM WHICH WESELECT A FEW. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONGRESSIONAL COUNTRY CLUB BOASTS THREE STATE OF THE ART KITCHENSTHAT PROVIDE GOURMET RESTAURANT AND CATERING SERVICES THROUGHOUTTHE HISTORIC CLUBHOUSE AND THE SURROUNDING 580 DAZZLING ACRES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONGRESSIONAL'S STAFF ARE SOME OF THE WORLD'S LEADING PGACERTIFIED INSTRUCTORS. THESE PROS CAN HELP YOU IMPROVE YOUR SWINGIN ONE OF THE MANY INNOVATIVE PRIVATE CLASSES, CLINICS OR PROGRAMSOFFERED. THE GOLF AND TENNIS PRO SHOPS SELL PGA AND DESIGNER BRANDCLOTHING, ACCESSORIES AND EQUIPMENT FOR ALL SEASONS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 25 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 546 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $6,787,660 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $441,931 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFFREY KREAFLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3014692000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8500 RIVER ROAD | AddressLine1Txt |
| City | BETHESDA | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20817 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GREGORY L LAUBACH | ||||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| EDWARD W MACHIR | ||||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MARK L GIARRAPUTO | ||||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL F MCBRIDE | ||||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DEAN C BUNCH | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| RAYMOND J BRISCUSO JR | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KEVIN C DOLAN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| CLAY FITZGERALD | ||||||||
| EXECUTIVE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| TAMARA AKERS JOBE | ||||||||
| EXECUTIVE COMMITTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| SAMUEL A SCHREIBER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| FREDERICK L SHREVES III | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL I SMITH | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN J TREVISAN | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| KENT L HOLTGREWE | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| STEPHEN A SPENCER | ||||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JEFFREY KREAFLE | ||||||||
| GENERAL MANAGER/CEO | 40.00 | Yes (X) | $835,303 | $0 | $23,450 | |||
| CHRISTOPHER TESSONE | ||||||||
| CHIEF BUSINESS OFFICER | 40.00 | Yes (X) | $132,087 | $0 | $7,229 | |||
| JASON EPSTEIN | ||||||||
| DIRECTOR OF ATHLETICS | 40.00 | $373,833 | $0 | $29,051 | Yes (X) | |||
| PETER WENDT | ||||||||
| DIR. OF GREENS & GROUNDS | 40.00 | $416,969 | $0 | $27,032 | Yes (X) | |||
| MARIO CAMPUZANO | ||||||||
| ASST. GENERAL MANAGER | 40.00 | $233,239 | $0 | $23,062 | Yes (X) | |||
| MATTHEW MORRISON | ||||||||
| EXECUTIVE CHEF | 40.00 | $215,684 | $0 | $20,251 | Yes (X) | |||
| DAN VALBAK | ||||||||
| DIRECTOR OF TENNIS | 40.00 | $186,035 | $0 | $25,224 | Yes (X) | |||
| JOHN RATTAN | ||||||||
| DIRECTOR OF INSTRUCTION | 40.00 | $180,777 | $0 | $13,264 | Yes (X) | |||
| ERIC DICKSON | ||||||||
| GOLF TEACHING PROFESSIONAL | 40.00 | $153,838 | $0 | $23,622 | Yes (X) | |||
| THERESA SOPPELSA | ||||||||
| DIRECTOR OF FITNESS | 40.00 | $174,707 | $0 | $24,199 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,902,472 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $216,384 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 23 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NTIVA INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7900 WESTPARK DRIVE SUITE A100 | AddressLine1Txt |
| City | MCLEAN | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | IT SERVICES | ServicesDesc |
| Compensation | $198,731 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $932,866 | AllOtherContributionsAmt |
| Total Contributions | $932,866 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $15,011,454 | $15,011,454 | |
| ENTRANCE FEES | 713910 | $6,563,650 | $6,563,650 | |
| GOLF & CART FEES | 713910 | $1,452,353 | $1,445,157 | $7,196 |
| FITNESS CENTER FEES | 713910 | $855,351 | $855,351 | |
| TENNIS FEES | 713910 | $681,980 | $681,980 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,067,733 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,067,733 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,632,521 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,953 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $18,953 | UnrelatedBusinessRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,615,739 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$2,615,739 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,615,739 | TotalRevenueColumnAmt |
| Exclusion | -$2,615,739 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,311,344 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,179,631 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,131,713 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,696,978 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $434,735 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,100,314 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,793,140 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $460,884 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$2,615,739 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,101,255 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,853,694 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,235 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,618,759 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $673,274 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,009 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,950 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $570,529 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,648,604 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,644 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,256,448 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,235 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,003 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,481,125 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,698 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GROUNDS MAINTENANCE | $834,530 |
| REPAIRS & MAINTENANCE | $393,932 |
| GREEN FEES | $306,338 |
| LAUNDRY | $197,779 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,166,316 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,382,357 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,407,272 | BOYAmt |
| EOY | $4,528,498 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,865,472 | BOYAmt |
| EOY | $3,946,444 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,000 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $863,750 | BOYAmt |
| EOY | $879,793 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,716 | BOYAmt |
| EOY | $424,411 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $120,752,799 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,346,972 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,736,717 | BOYAmt |
| EOY | $67,405,827 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,104,907 | BOYAmt |
| EOY | $123,307 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $873,456 | BOYAmt |
| EOY | $1,007,929 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,346,290 | BOYAmt |
| EOY | $78,316,209 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,753,682 | BOYAmt |
| EOY | $5,755,334 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,367,713 | BOYAmt |
| EOY | $3,460,396 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,125,550 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,280,894 | BOYAmt |
| EOY | $4,313,524 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,402,289 | BOYAmt |
| EOY | $19,654,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,944,001 | BOYAmt |
| EOY | $58,661,405 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,944,001 | BOYAmt |
| EOY | $58,661,405 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,346,290 | BOYAmt |
| EOY | $78,316,209 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $717,957 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$553 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 59.06 | TotalAcreageCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 40.00 | StaffHoursSpentEnforcementCnt |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,219,343 | OtherCostOrOtherBasisAmt |
| Book Value | $2,219,343 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,898,205 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,648,426 | DepreciationAmt |
| Book Value | $39,249,779 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,997,026 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,776,363 | DepreciationAmt |
| Book Value | $2,220,663 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,638,225 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,922,183 | DepreciationAmt |
| Book Value | $23,716,042 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $67,405,827 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PROPOSAL/SOCIAL GUEST DEPOSITS | $3,579,000 |
| DEFERRED COMPENSATION | $734,524 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,313,524 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,279,392 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$553 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $3,179,631 | OtherRevenueAmt |
| Revenue Not Reported | $3,179,078 | RevenueNotReportedAmt |
| Revenue Subtotal | $29,100,314 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $29,100,314 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $31,561,988 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,179,631 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,179,631 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,382,357 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,382,357 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | CONGRESSIONAL COUNTRY CLUB HAS 58.52 ACRES OF LAND DESIGNATED AS AN EASEMENT FOR THE PROTECTION OF A NATURAL HABITAT. THE VALUE OF THE EASEMENT IS CONTAINED WITHIN THE VALUE OF LAND ON THE CLUB'S BALANCE SHEET. THE CLUB COMPLIES WITH GUIDELINES FROM THE MARYLAND-NATIONAL CAPITAL PARK AND PLANNING COMMISSION, THE DEPARTMENT WITHIN THE MONTGOMERY COUNTY GOVERNMENT RESPONSIBLE FOR ENFORCEMENT AND INSPECTION OF THE EASEMENTS THROUGHOUT THE COUNTY. NO REVENUES OR EXPENSES ARE RECORDED IN CONNECTION WITH THE MAINTENACE OF THE EASEMENTS AS THE CLUB IS PROHIBITED FROM DEVELOPING OR MAINTAINING THE LAND. THE PURPOSE OF THE EASEMENT IS TO PRESERVE THE LAND SO THAT IT REMAINS IN ITS NATURAL STATE. |
| PART X, LINE 2: | DEFERRED INCOME TAXES ARE PROVIDED USING THE LIABILITY METHOD, WHEREBY DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND OPERATING LOSS AND TAX CREDIT CARRY FORWARDS, AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCE BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASES. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF THE CHANGES IN TAX LAWS AND RATES OF THE DATE OF ENACTMENT AND ARE REFLECTED UNDER INCOME TAXES IN THE CLUB'S STATEMENTS OF ACTIVITIES. DURING THE YEARS ENDED OCTOBER 31, 2020 AND 2019, EXPENSES ASSOCIATED WITH THE CLUB'S UNRELATED BUSINESS INCOME EXCEEDED THE INCOME GENERATED BY $88,351 AND $357,462, RESPECTIVELY. AS OF OCTOBER 31, 2020 AND 2019, THE RESULTING NET OPERATING LOSS ("NOL") CARRY-FORWARD WAS $1,308,114 AND $1,219,763, RESPECTIVELY. THE DEFERRED TAX ASSET FOR THESE NOL CARRY-FORWARDS OF $382,623 AND $356,780 AS OF OCTOBER 31, 2020 AND 2019, RESPECTIVELY, WAS BASED ON THE NEW FEDERAL TAX RATES FROM THE 2017 TAX ACT AND APPLICABLE STATE TAX RATES. AS OF EACH REPORTING DATE, MANAGEMENT CONSIDERS NEW EVIDENCE, BOTH POSITIVE AND NEGATIVE, THAT COULD AFFECT ITS VIEW OF THE FUTURE REALIZATION OF DEFERRED TAX ASSETS. AS OF OCTOBER 31, 2020 AND 2019, MANAGEMENT DETERMINED THAT THERE IS SUFFICIENT NEGATIVE EVIDENCE TO CONCLUDE THAT IT IS MORE LIKELY THAN NOT THAT SOME OF THE BENEFITS OF THE NOL CARRY-FORWARD WILL NOT BE REALIZED. IN RECOGNITION OF THIS RISK, THE CLUB PROVIDED A VALUATION ALLOWANCE OF $109,218 ON THE DEFERRED TAX ASSET FOR THE YEARS ENDED OCTOBER 31, 2020 AND 2019. AS A RESULT, THE NET DEFERRED TAX ASSET WILL BE $273,405 AND $247,562 ON THE STATEMENT OF FINANCIAL POSITION AS OF OCTOBER 31, 2020 AND 2019, RESPECTIVELY. THE NOL CARRY-FORWARDS TOTALING $1,308,114 AS OF OCTOBER 31, 2020 MAY OFFSET FUTURE UNRELATED BUSINESS INCOME. THE NOL CARRY-FORWARDS GENERATED FOR TAX YEARS BEGINNING PRIOR TO JANUARY 1, 2018 WILL EXPIRE IN THE FISCAL YEARS 2036 TO 2039, IF NOT PREVIOUSLY UTILIZED. NOL CARRY-FORWARDS GENERATED FOR TAX YEARS BEGINNING JANUARY 1, 2018 AND LATER CAN BE CARRIED FORWARD INDEFINITELY BUT UTILIZATION IN A PARTICULAR YEAR IS LIMITED TO 80 PERCENT OF THAT YEAR'S TAXABLE INCOME. WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. THE CLUB FILES INFORMATIONAL AND INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. AS OF OCTOBER 31, 2020 AND 2019, AND FOR THE YEARS THEN ENDED, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS OR TAX PENALTIES. INCOME TAX RETURNS FILED BY THE CLUB ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, TAX YEARS SINCE 2016 REMAIN OPEN. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 3,179,631. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 3,179,631. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEFFREY KREAFLE | ||||||||||||||
| GENERAL MANAGER/CEO | $611,844 | $0 | $223,459 | $0 | $0 | $0 | $11,200 | $0 | $12,250 | $0 | $858,753 | $0 | $0 | $0 |
| JASON EPSTEIN | ||||||||||||||
| DIRECTOR OF ATHLETICS | $353,151 | $0 | $20,682 | $0 | $0 | $0 | $11,188 | $0 | $17,863 | $0 | $402,884 | $0 | $0 | $0 |
| PETER WENDT | ||||||||||||||
| DIR. OF GREENS & GROUNDS | $375,806 | $0 | $41,163 | $0 | $0 | $0 | $10,069 | $0 | $16,963 | $0 | $444,001 | $0 | $0 | $0 |
| MARIO CAMPUZANO | ||||||||||||||
| ASST. GENERAL MANAGER | $205,766 | $0 | $27,473 | $0 | $0 | $0 | $6,099 | $0 | $16,963 | $0 | $256,301 | $0 | $0 | $0 |
| MATTHEW MORRISON | ||||||||||||||
| EXECUTIVE CHEF | $203,198 | $0 | $12,486 | $0 | $0 | $0 | $8,376 | $0 | $11,875 | $0 | $235,935 | $0 | $0 | $0 |
| DAN VALBAK | ||||||||||||||
| DIRECTOR OF TENNIS | $168,101 | $0 | $17,934 | $0 | $0 | $0 | $7,672 | $0 | $17,552 | $0 | $211,259 | $0 | $0 | $0 |
| JOHN RATTAN | ||||||||||||||
| DIRECTOR OF INSTRUCTION | $178,274 | $0 | $2,503 | $0 | $0 | $0 | $7,268 | $0 | $5,996 | $0 | $194,041 | $0 | $0 | $0 |
| ERIC DICKSON | ||||||||||||||
| GOLF TEACHING PROFESSIONAL | $151,024 | $0 | $2,814 | $0 | $0 | $0 | $6,203 | $0 | $17,419 | $0 | $177,460 | $0 | $0 | $0 |
| THERESA SOPPELSA | ||||||||||||||
| DIRECTOR OF FITNESS | $162,218 | $0 | $12,489 | $0 | $0 | $0 | $7,121 | $0 | $17,078 | $0 | $198,906 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE GENERAL MANAGER HAS A DISCRETIONARY SPENDING ACCOUNT WHICH IS TREATED AS TAXABLE COMPENSATION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | AS OF OCTOBER 31, 2020, THE CLUB HAD 18 MEMBERSHIP CATEGORIES AND OVER 3,500 MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS IN THE FOLLOWING CATEGORIES, RESIDENT - ACTIVE (RA), RESIDENT - ACTIVE (20 YEARS) (RT), RESIDENT - ABSENT (RX), SENIOR (SR), HONORARY LIFE (HL) AND BENEFICIARY SPECIAL (20 YEARS) (BT), HAVE THE RESPONSIBILITY TO ELECT THE MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE SAME MEMBERS THAT ELECT THE GOVERNING BODY, THOSE IN CATEGORIES RA, RT, RX, SR, HL AND BT, ARE REQUIRED TO VOTE ON ISSUES RELATED TO DUES AND ASSESSMENTS, CAPITAL EXPENDITURES IN EXCESS OF THREE PERCENT OF THE PRIOR YEAR'S ANNUAL REVENUES AND THE USE OF THE CLUB'S FACILITIES FOR PROFESSIONAL ATHLETIC TOURNAMENTS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AS SOON AS THE CLUB'S AUDITED FINANCIAL STATEMENTS ARE FINALIZED, MANAGEMENT BEGINS TO COMPILE THE DATA REQUIRED FOR DISCLOSURE ON FORM 990. THE CLUB ENGAGES THE FIRM THAT CONDUCTS THE FINANCIAL STATEMENT AUDIT TO PREPARE FORM 990 BASED ON THE DATA COMPILED BY MANAGEMENT. THE ACCOUNTING FIRM PROVIDES THE FIRST DRAFT OF THE 990 TO THE DIRECTOR OF REPORTING AND ANALYTICS WHO REVIEWS THE RETURN. THE AUDIT COMMITTEE THEN REVIEWS THE RETURN AND SHARES GUIDANCE AND SUGGESTIONS WITH MANAGEMENT ON THE DISCLOSURES. ONCE THE REVISED DRAFT INCLUDES ANY RECOMMENDATIONS PRESENTED BY THE AUDIT COMMITTEE, THE DRAFT IS MADE AVAILABLE FOR REVIEW BY THE BOARD OF GOVERNORS. THE BOARD MEMBERS HAVE ACCESS TO MANAGEMENT AND THE AUDIT COMMITTEE IN ORDER TO RESOLVE ANY QUESTIONS AND SHARE ANY COMMENTS. THE TAX RETURNS ARE THEN PRESENTED TO THE GENERAL MANAGER FOR HIS SIGNATURE AS AN OFFICER OF THE CLUB. THE ACCOUNTING FIRM ALSO SIGNS THE RETURN AS PAID PREPARER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CLUB HAS IMPLEMENTED A CONFLICT OF INTEREST POLICY IN ORDER TO PREVENT THE INSTITUTIONAL OR PERSONAL INTERESTS OF CONGRESSIONAL COUNTRY CLUB BOARD OFFICERS, GOVERNORS, STANDING COMMITTEE CHAIRS OR SENIOR STAFF FROM INTERFERING WITH THE PERFORMANCE OF THEIR DUTIES TO CONGRESSIONAL COUNTRY CLUB, AND TO ENSURE THAT THERE IS NO PERSONAL, PROFESSIONAL, OR POLITICAL GAIN AT THE EXPENSE OF CONGRESSIONAL COUNTRY CLUB. A CONFLICT OF INTEREST IS DEFINED AS AN INTEREST THAT MIGHT AFFECT, OR MIGHT REASONABLY APPEAR TO AFFECT, THE JUDGMENT OR CONDUCT OF ANY BOARD OFFICER, GOVERNOR, STANDING COMMITTEE CHAIR OR SENIOR STAFF IN A MANNER THAT IS ADVERSE TO THE INTERESTS OF CONGRESSIONAL COUNTRY CLUB. THIS POLICY IS NOT DESIGNED TO ELIMINATE RELATIONSHIPS AND ACTIVITIES THAT MAY CREATE A DUALITY OF INTEREST, BUT TO REQUIRE THE DISCLOSURE OF ANY CONFLICTS OF INTEREST AND THE RECUSAL OF ANY INTERESTED PARTY IN A DECISION RELATING THERETO. WHENEVER ANY GOVERNOR HAS A CONFLICT OF INTEREST OR A PERCEIVED CONFLICT OF INTEREST WITH CONGRESSIONAL COUNTRY CLUB, HE OR SHE SHALL NOTIFY THE BOARD PRESIDENT OF SUCH CONFLICT IN WRITING. WHENEVER ANY SENIOR STAFF MEMBER (PAID OR VOLUNTEER) HAS A CONFLICT OF INTEREST OR A PERCEIVED CONFLICT OF INTEREST WITH CONGRESSIONAL COUNTRY CLUB, HE OR SHE SHALL NOTIFY THE CEO OF SUCH CONFLICT IN WRITING. WHEN ANY CONFLICT OF INTEREST IS RELEVANT TO A MATTER THAT COMES UNDER CONSIDERATION OR REQUIRES ACTION BY THE BOARD, OR A BOARD COMMITTEE, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD PRESIDENT AND SHALL NOT BE PRESENT DURING BOARD OR COMMITTEE DISCUSSION OR DECISION ON THE MATTER. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD OR APPLICABLE COMMITTEE WITH ANY AND ALL RELEVANT INFORMATION ON THE PARTICULAR MATTER. THE MINUTES OF THE MEETING OF THE BOARD OR ITS COMMITTEE SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED, THAT THE INTERESTED PERSON WAS NOT PRESENT DURING DISCUSSION OR DECISION ON THE MATTER, AND DID NOT VOTE. A COPY OF THIS CONFLICT-OF-INTEREST POLICY SHALL BE FURNISHED TO EACH BOARD OFFICER, GOVERNOR, STANDING COMMITTEE CHAIR AND SENIOR STAFF THAT IS PRESENTLY SERVING THIS ORGANIZATION OR THAT MAY BECOME ASSOCIATED WITH IT. THIS POLICY AND ITS APPLICATION SHALL BE REVIEWED ANNUALLY FOR THE INFORMATION AND GUIDANCE OF BOARD OFFICERS, GOVERNORS, STANDING COMMITTEE CHAIRS AND SENIOR STAFF, EACH OF WHOM HAS A CONTINUING RESPONSIBILITY TO SCRUTINIZE THEIR TRANSACTIONS AND OUTSIDE BUSINESS INTERESTS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST, AND MAKE SUCH DISCLOSURES AS DESCRIBED IN THIS POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN ORDER TO DETERMINE THE CLUB GM'S COMPENSATION, THE CLUB'S COMPENSATION COMMITTEE, COMPRISED OF THE PRESIDENT, VICE PRESIDENT AND PAST PRESIDENT, OBTAINED COUNTRY CLUB AND PRIVATE CLUB COMPENSATION STUDIES PREPARED BY INDEPENDENT THIRD PARTIES. USING THIS DATA AS A BENCHMARK, THE COMMITTEE CONSIDERED THE CLUB'S SIZE, THE GM'S RESPONSIBILITIES AND HIS RELATED PERFORMANCE IN ORDER TO PREPARE AND AWARD THE GM'S COMPENSATION PACKAGE. THIS COMPENSATION PACKAGE WAS ALSO BELIEVED TO BE FAIR AND REFLECTIVE OF THE THEN CURRENT MARKET CONDITIONS BY SUBSEQUENT COMPENSATION COMMITTEES THAT HAVE REVIEWED THE GM'S CONSISTENT PERFORMANCE AND, AS PROVIDED FOR IN HIS CONTRACTS, AWARDED BONUSES BASED UPON HIS PERFORMANCE AGAINST PRE-ESTABLISHED CRITERIA DETERMINED BY THE BOARD OF GOVERNORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS THAT ARE REQUIRED BY STATE OR FEDERAL LAW TO BE OPEN TO PUBLIC INSPECTION SHALL BE DISTRIBUTED UPON VERBAL OR WRITTEN REQUEST - NO OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC. |
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