2019-08-15T09:58:07-07:00 2019-03-31 990 2018-04-01 540126270 ARMY NAVY COUNTRY CLUB ARMY 7034866817 1700 ARMY NAVY DRIVE ARLINGTON VA 222021640 Donald Nicholson CPA, Chief Financial Officer 7034866817 2019-08-12 108.31.214.98 2018 2019-02-21 02:37:17Z Patrick King 1700 Army Navy Drive Arlington VA 222021640 35332148 0 X www.ancc.org X 1924 DC Each activity (golf, tennis, aquatics, fitness, and dining) contributes to the social intercourse among those citizens military and civilian who are bound together by the fraternal and patriotic spirit of serving the best interest and efficiency of the national defense. 40 40 692 68 2111023 44033 0 0 20300085 21309817 -4406 1401 10645939 11051023 30941618 32362241 0 0 0 0 15057021 14751797 0 0 0 15205874 18665873 30262895 33417670 678723 -1055429 89356244 87147506 45122606 43969297 44233638 43178209 To provide, at moderate expense, recreational facilities at, or near, the National Capital for, and to promote social intercourse among those citizens, military and civilian, who are bound together by the fraternal and patriotic spirit of serving the best interests and efficiency of the National Defense. 0 0 0 0 0 Provided social country club services such as golf, tennis, aquatics, fitness, and dining to 2,301 resident members, 435 social members, 2,280 absent members and 673 inactive members. 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 2 0 1 692 1 1 1 0 0 0 0 5448906 2111023 0 0 0 X 40 40 1 0 0 0 1 1 1 1 1 0 0 0 1 0 0 1 1 1 1 0 VA X X X Don Nicholson 7034866817 1700 Army Navy Drive Arlington VA 222021640 CAPT John C Tuck Chairman 3 0 X X 0 0 0 RADM John B Foley III President 3 0 X X 0 0 0 Raighne C Delaney Secretary 7 0 X X 0 0 0 CAPT John F Manning Jr Treasurer/Contracting Officer 6 0 X X 0 0 0 CW4 Robert B Brownlee Vice President 1 0 X X 0 0 0 Elizabeth R Anderson Membership Committee Chair 1 0 X 0 0 0 CAPT David S Baird Board of Governors 1 0 X 0 0 0 LCDR Russell A Baum Board of Governors 1 0 X 0 0 0 Matthew Bravo Board of Governors 1 0 X 0 0 0 LTC Steve D Bryant Board of Governors 1 0 X 0 0 0 COL Jay K Chapman Board of Governors 1 0 X 0 0 0 CAPT Mary Ann Cronin Board of Governors 1 0 X 0 0 0 COL Brian K Deckert Board of Governors 1 0 X 0 0 0 LTC John R Duke Board of Governors 1 0 X 0 0 0 CAPT John Felker Board of Governors 1 0 X 0 0 0 CAPT David J Graff Planning Committee Chair 1 0 X 0 0 0 CDR Thomas Gwilliam Board of Governors 1 0 X 0 0 0 COL Dan Hampton Board of Governors 1 0 X 0 0 0 CAPT Joseph M Iacovetta Board of Governors 1 0 X 0 0 0 Nancy B Jacobs Board of Governors 1 0 X 0 0 0 MAJGEN James Jacobson Board of Governors 1 0 X 0 0 0 CAPT Joker L Jenkins Board of Governors 1 0 X 0 0 0 COL Jennifer Krischer Board of Governors 1 0 X 0 0 0 W Bryan Lytton Board of Governors 1 0 X 0 0 0 CAPT Joseph F Mahan Board of Governors 1 0 X 0 0 0 LTCOL Anthony M Mitchell Board of Governors 1 0 X 0 0 0 COL Jack F O'Connell Board of Governors 1 0 X 0 0 0 CDR Joseph Parrillo Board of Governors 1 0 X 0 0 0 Constance Peduzzi Board of Governors 1 0 X 0 0 0 LTC Charlie Pelham Board of Governors 1 0 X 0 0 0 CDR Roy R Rogers Sr Board of Governors 1 0 X 0 0 0 LTC Shelley E Sanders Board of Governors 1 0 X 0 0 0 LTC Eric G Schnabel Board of Governors 1 0 X 0 0 0 COL James M Schroeder Finance Committee Chair 2 0 X 0 0 0 LTCOL David J Shattls Board of Governors 1 0 X 0 0 0 COL Joseph A Simonelli Jr Board of Governors 1 0 X 0 0 0 COL D'Anne Spence Board of Governors 1 0 X 0 0 0 John C Tuck III Board of Governors 1 0 X 0 0 0 CDR John Walsh Board of Governors 1 0 X 0 0 0 COL Arthur E White Board of Governors 1 0 X 0 0 0 Patrick S King General Manager/Chief Operating Officer 40 0 X 424008 0 20815 Donald D Nicholson Chief Financial Officer 40 0 X 184316 0 17617 Joseph H F Wang Director of Tennis 40 0 X 254820 0 27858 Andrew R Welch Director of Clubhouse Operations-ARL 40 0 X 185080 0 36656 Gregory H Scott Director of Golf Operations 40 0 X 156507 0 36884 David A Dawson Director of Facilities 20 0 X 181743 0 10518 Robert D Wilbur Greens Superintendent-Arlington 40 0 X 138541 0 33510 Carmen A Giannini Jr Greens Superintendent-Fairfax 40 0 X 136005 0 34110 Diana C H Wang Director of Marketing & Communications 40 0 X 158978 0 19014 Gregory J Paukstis Tennis Pro 40 0 X 133161 0 39856 Neil R Bennett Tennis Pro 40 0 X 152193 0 15145 Timothy D Recher Executive Chef 40 0 X 130326 0 15834 Michael Palamara Director of Clubhouse Operations-FFX 40 0 X 111873 0 33551 2347551 0 341368 19 0 1 0 Landscapes Unlimited LLC 1201 Aries Drive Lincoln NE 685129338 Install Better Billy Bunker Sys. 259606 Jeff Allen Enterprises Inc 892 Apple Jack Circle Linden VA 226426549 Pool Contractor 108303 2 0 Membership Dues 713910 16754319 16754319 0 0 Membership Assessments 713910 2420056 2420056 0 0 Athletic & Junior Program Fees 713910 2135442 2135442 0 0 0 0 0 0 21309817 1401 0 1401 0 0 0 0 0 0 0 0 0 36500 0 12333 0 24167 0 24167 0 24167 0 0 0 7737077 2957574 4779503 2694048 2085455 0 Initiation Fees 713910 3028850 3028850 0 0 Ancillary Activities 713910 2244103 2244103 0 0 Locker Fees 713910 186776 186776 0 0 787624 787624 0 0 6247353 32362241 30251218 2111023 0 1712003 10410155 1029349 602681 997609 172055 48978 185 600382 242538 3738810 15300 91177 52398 5323134 219848 Ancillary Activities 2242311 Golf Course Turf Maintenance 1059786 General Repairs and Maintenance 501153 Change in FV of Interest Rate SWAP 1221493 3136325 33417670 0 0 0 4639795 6822877 0 0 0 0 11545045 10538677 0 0 0 0 0 0 314353 277306 1156265 1138623 111926603 43592083 71662514 68334520 38272 35503 0 0 0 0 0 0 0 0 89356244 87147506 2927560 2783625 4852396 4604413 32773629 31184597 4569021 5396662 45122606 43969297 X 40715218 40090176 3518420 3088033 0 0 44233638 43178209 89356244 87147506 -1055429 0 0 0 0 0 X 0 1 X 1 0 55125 0 0 0 0 0 55125 55125 0 0 0 0 0 55125 55125 0 0 0 0 0 55125 55125 0 0 0 0 0 55125 55125 0 0 0 0 0 55125 1 0 0 0 0 0 2403777 2403777 0 51492215 16315211 35177004 0 35459277 17769450 17689827 0 20301650 9507422 10794228 0 2269684 0 2269684 68334520 0 Fair Value of Interest Rate SWAP 4575741 Obligations Under Capital Lease, Long-Term 394083 Obligations Under Capital Lease, Current 426838 5396662 X 35332148 0 0 0 2969907 2969907 32362241 0 0 0 32362241 36387577 0 0 0 2969907 2969907 33417670 0 0 0 33417670 Schedule D, Part V, Line 4 There is not an intended use at this time. It is up to the Board of Governors to decide. Schedule D, Part X, Line 2 The Club is exempt from federal income taxes on member's transactions and other activities related directly to its non-profit purpose under section 501(c)(7) of the Internal Revenue Code. The Club is liable for tax on unrelated business income, which consists primarily of guest usage, interest income, and rental income. Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) topic 740, Income Taxes, prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. The Club's management has evaluated the impact of this guidance to its financial statements. Management is not aware of any material uncertain tax positions, and has not accrued the effect of any uncertain tax positions as of March 31, 2019 and 2018. The Club's income tax returns are subject to examination by taxing authorities, generally for a period of three years from the date they are filed. The Club's policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively. There were no tax related penalties and interest for the years ended March 31, 2019 and 2018. Schedule D, Part XI, Line 2d Cost of Goods Sold $2,957,574 and Rental Expenses $12,333 Schedule D, Part XII, Line 2d Cost of Goods Sold $2,957,574 and Rental Expenses $12,333 X 1 1 X 0 0 0 Patrick S King General Manager/Chief Operating Officer 362086 0 60000 0 1921 0 20815 0 187 0 445009 0 0 0 Joseph H F Wang Director of Tennis 89520 0 12569 0 152731 0 20756 0 7289 0 282865 0 0 0 Andrew R Welch Director of Clubhouse Operations-ARL 167184 0 17380 0 516 0 15333 0 21510 0 221923 0 0 0 Donald D Nicholson Chief Financial Officer 164040 0 20000 0 276 0 14937 0 2867 0 202120 0 0 0 Gregory H Scott Director of Golf Operations 120995 0 13150 0 22363 0 13315 0 23756 0 193579 0 0 0 David A Dawson Director of Facilities 181743 0 0 0 0 0 10518 0 0 0 192261 0 0 0 Diana C H Wang Director of Marketing & Communications 140744 0 17000 0 1234 0 13116 0 6085 0 178179 0 0 0 Gregory J Paukstis Tennis Pro 33715 0 6762 0 92684 0 11143 0 28900 0 173204 0 0 0 Robert D Wilbur Greens Superintendent-Arlington 123762 0 13987 0 792 0 11605 0 22091 0 172237 0 0 0 Carmen A Giannini Jr Greens Superintendent-Fairfax 121541 0 14034 0 430 0 11686 0 22611 0 170302 0 0 0 Neil R Bennett Tennis Pro 40318 0 6732 0 105143 0 9910 0 5423 0 167526 0 0 0 Schedule J, Part I, Line 1a Both the Secretary and Treasurer elected positions are exempt from having to pay monthly dues to the Club. Schedule J, Part I, Line 3 The Club's Executive Committee acts as the compensation committee. David Dawson PE-Capitol Engineering Key Employee 104004 See Part V below 0 Schedule L, Part IV Management of Engineering and Maintenance Services for the HVAC Systems Form 990, Part VI, Section A, Line 2 On the Board of Governors, CAPT John C Tuck and John C Tuck III are father and son. Form 990, Part VI, Section A, Line 6 Organized as a non-stock, nonprofit with members. The members elect the forty member governing body. The members approve significant decisions of the governing body. Form 990, Part VI, Section A, Line 7a On the first Monday of each October, those in the "Resident", "Senior", and certain "Absent" categories of membership vote to elect roughly one third of the forty member governing body or Board of Governors. A Governor's term lasts three years before reelection is required with a three term limit applying for one year before running again. Form 990, Part VI, Section A, Line 7b Certain By-law changes and any sale of land requires a membership vote. Also, expenditure on any one item involving more than $750,000 requires a membership vote. Form 990, Part VI, Section B, Line 11b Before the Form 990 is filed it is reviewed by the Chairman of the Club's Finance Committee, who has experience with nonprofits and the Form 990. It is posted on the Club's website after filing for member review. Form 990, Part VI, Section B, Line 15 The General Manager/Chief Operating Officer's compensation is reviewed and approved annually by the Club's seven member Executive Committee which reports and answers to the Board of Governors. A review of job performance is conducted semi-annually. Compensation is reviewed annually and job reviews are performed semi-annually by the GM/COO for other key employees. These key employees are under contract and those contracts are approved by the Chairman of the Board and the Club Treasurer who are elected annually by the Board of Governors. Form 990, Part VI, Section C, Line 19 The Club's governing documents, conflict of interest policy, and financial statements are available to the membership on the Club's website. Members, as well as the general public, may request and receive information at the Administration office window. Army Navy Country Club Foundation 1700 Army Navy Drive Arlington VA 222021640 201848689 History Museum VA 501(c)(3) 170(b)(1)(A)(vi) Army Navy Country Club 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 Army Navy Country Club Foundation j 176 The ANCC Foundation leases a small room from ANCC to maintain their documents. Lease amount escalates yearly based on a specified formula in the fully executed lease agreement dated 27 April 2016. Army Navy Country Club Foundation n 0 The organizations share the same mailing address. Schedule R, Part II The only control Army Navy Country Club (ANCC) has over the Army Navy Country Club Foundation (ANCCF) is that the Board Members of the ANCCF are appointed by the Executive Committee of ANCC.