2019-07-22T10:43:32-05:00 2018-09-30 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2017-10-01 840186840 DENVER COUNTRY CLUB DENV 3037332441 1700 EAST FIRST AVENUE DENVER CO 80218 PATRICE PIRALLA GENERAL MANAGER 3037332441 2019-07-08 1 SID FAHSHOLTZ CPA P00779361 9702237855 104.153.159.90 2019-07-08 10:29:42 MD P 1B51F56F33F549267E398DF39BBF840C14E5BBB0 1B51F56F33F549267E398DF39BBF840C14E5BBB0 2017 2019-02-21 02:37:17Z PATRICE PIRALLA 1700 EAST FIRST AVENUE DENVER CO 80218 15371849 0 X WWW.DENVERCC.NET X 1901 CO PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL & PHYSICAL ACTIVITIES OF ITS MEMBERS. 15 15 346 60 291756 20246 0 0 8380970 8823037 1002 22277 3616798 4932075 11998770 13777389 0 0 0 0 7379434 7609468 0 0 0 3858468 4005430 11237902 11614898 760868 2162491 30891768 33320668 2361338 2635747 28530430 30684921 PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL/PHYSICAL ACTIVITIES OF ITS MEMBERS. 0 0 PRIVATE COUNTRY CLUB AVAILABLE FOR SOCIAL/PHYSICAL ACTIVITIES OF ITS 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 23 0 1 346 1 1 1 0 0 0 0 2891155 424435 0 X 15 15 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X PATRICE PIRALLA 3037332441 1700 EAST FIRST AVENUE DENVER CO 80218 X BRIAN R WILKINSON PRESIDENT 5.00 X X 0 0 0 RICHARD C WHAM VICE PRESIDENT 3.00 X X 0 0 0 RALPH S HUBREGSEN VP/MEMBERSHIP 3.00 X X 0 0 0 CHARLES L BOSWELL TREASURER 3.00 X X 0 0 0 JOHN CHAHBANDOUR III SECRETARY 3.00 X X 0 0 0 BRIAN J HARRIS DIRECTOR 3.00 X 0 0 0 THOMAS M LIST DIRECTOR 3.00 X 0 0 0 R BARTON SPAULDING DIRECTOR 3.00 X 0 0 0 NICHOLAS E SWEENEY DIRECTOR 3.00 X 0 0 0 JOHN TERHAR DIRECTOR 3.00 X 0 0 0 THOMAS P CAMPBELL MD DIRECTOR 3.00 X 0 0 0 BRIAN K FURGASON DIRECTOR 3.00 X 0 0 0 DAVID S STEEL DIRECTOR 3.00 X 0 0 0 FRANK J WALKER DIRECTOR 3.00 X 0 0 0 JOHN WRIGHT DIRECTOR 3.00 X 0 0 0 PATRICE PIRALLA GENERAL MANAGER 60.00 X 329844 0 46547 STEVE DAVID GOLF PROFESSIONAL 50.00 X 221498 0 33350 KAREN SATHER ATHLETIC DIRECTOR 50.00 X 172494 0 27946 BENJAMIN GETMAN GOLF COURSE SUPERINTENDENT 60.00 X 133250 0 20008 MATTHEW HELM TENNIS PROFESSIONAL 50.00 X 141366 0 23412 CYNTHIA MACLEAN CONTROLLER 40.00 X 150863 0 21655 CHERYL PAS HR DIRECTOR 40.00 X 105303 0 24312 DAVID LAZARUS EXECUTIVE CHEF 50.00 X 108488 0 12467 1363106 0 209697 8 0 1 0 0 MEMBERSHIP DUES 713910 6378773 6378773 GOLF OPERATIONS 713910 797482 797482 TENNIS, SWIMMING, SKATING 713910 778691 778691 SERVICE REVENUE 713910 334091 334091 LOCKER ROOM FEES 713910 229627 229627 304373 304373 8823037 22277 22277 3596449 1594460 2001989 1732510 269479 CAPITAL CONTRIBUTIONS 713910 1621655 1621655 INITIATION FEE REVENUE 713910 1269500 1269500 UNSPENT F&B MINIMUMS 713910 30900 30900 8031 8031 2930086 13777389 13485633 291756 0 1572803 4555532 197321 809004 474808 4041 24000 1940 397551 52910 598907 1353608 GROUNDS & MAINTENANCE 587911 MISCELLANEOUS 330447 CLUB EVENTS 170697 CAPITAL EXPENSE & EQUIP 145076 338342 11614898 2233331 1148288 756707 3406522 670816 705835 455582 539346 122446 151601 51556872 25010518 25896585 26546354 756301 822722 30891768 33320668 1122236 1284229 482801 528796 756301 822722 2361338 2635747 X 532773 526773 0 0 27997657 30158148 28530430 30684921 30891768 33320668 X 2162491 -8000 X X 0 1 X 1 0 328025 328025 33864569 12058019 21806550 16530765 12647512 3883253 833513 304987 528526 26546354 DEFERRED COMPENSATION OBLIGATION 822722 822722 X 15371849 1594460 1594460 13777389 0 13777389 13209358 1594460 1594460 11614898 0 11614898 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME AS DEFINED IN THE IRC AND REGULATIONS THEREUNDER. THE CLUB APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF SEPTEMBER 30, 2018 AND 2017. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS WOULD BE RECORDED IN THE PERIOD ASSESSED AS MISCELLANEOUS ADMINISTRATIVE EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF SEPTEMBER 30, 2018 AND 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,594,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,594,460. X X X X 0 0 0 PATRICE PIRALLA GENERAL MANAGER 262594 0 67250 0 0 0 34137 0 12410 0 376391 0 0 0 STEVE DAVID GOLF PROFESSIONAL 163856 0 57642 0 0 0 15659 0 17691 0 254848 0 0 0 KAREN SATHER ATHLETIC DIRECTOR 126759 0 45735 0 0 0 21955 0 5991 0 200440 0 0 0 BENJAMIN GETMAN GOLF COURSE SUPERINTENDENT 111250 0 22000 0 0 0 14462 0 5546 0 153258 0 0 0 MATTHEW HELM TENNIS PROFESSIONAL 81885 0 59481 0 0 0 14676 0 8736 0 164778 0 0 0 CYNTHIA MACLEAN CONTROLLER 132113 0 18750 0 0 0 3963 0 17692 0 172518 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WITH THE FOLLOWING TRYPES OF CLASSES: 1. REGULAR RESIDENT MEMBER 2. ASSOCIATE SPECIAL SENIOR MEMBER 3. NON-RESIDENT MEMBER 4. ASSOCIATE MEMBER 5. SPECIAL SENIOR MEMBER 6. HONORARY MEMBER 7. SENIOR (LIMITED) MEMBER 8. REGULAR RESIDENT MEMBER (SENIOR CLASS) 9. NON-RESIDENT MEMBER (SENIOR CLASS) 10. SPECIAL WOMAN MEMBER FORM 990, PART VI, SECTION A, LINE 7A THE FOLLOWING TYPES OF MEMBER CLASSES HAVE VOTING RIGHTS: 1. REGULAR RESIDENT MEMBER 2. REGULAR RESIDENT MEMBER (SENIOR CLASS) FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE GENERAL MANAGER, CONTROLLER, AND TREASURER PRIOR TO ITS FILING. THE FORM 990 IS ALSO REVIEWED AND DISCUSSED BY THE FINANCE COMMITTEE PRIOR TO FILING. THE FORM 990 IS ALSO PROVIDED TO ALL BOARD OF DIRECTORS AND IS FORMALLY APPROVED FOR FILING BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C APPLICABLE PERSONNEL ARE REQUIRED TO COMPLETE AND SIGN OFF A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. ALL COMPLETED QUESTIONNAIRES ARE MAINTAINED BY THE CONTROLLER. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE GENERAL MANAGER IS DETERMINED BY THE COMPENSATION COMMITTEE WHICH CONSISTS OF THE CURRENT PRESIDENT, THE PREVIOUS TWO PRESIDENTS, THE CURRENT TREASURER, AND THE PRIOR TREASURER. THE COMPENSATION COMMITTEE CONSIDERS A VARIETY OF FACTORS INCLUDING THE ANNUAL COMPENSATION SURVEY BY THE NATIONAL CLUB ASSOCIATION, A SURVEY OF THE COMPENSATION OF LOCAL CLUB GENERAL MANAGERS AND THE FORM 990 OF COMPARABLE CLUBS IN THE U.S. WITH RESPECT TO KEY EMPLOYEES, THE FINANCE COMMITTEE AND THE BOARD OF DIRECTORS ARE PROVIDED RELEVANT INFORMATION AS PART OF THE APPROVAL OF THE ANNUAL OPERATING BUDGET OF THE CLUB. WHERE POSSIBLE, THE LOCAL GENERAL MANAGER COMPENSATION SURVEY IS UTILIZED WHEN CONSIDERING THE COMPENSATION LEVELS OF KEY PERSONNEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS AVAILABLE TO THE MEMBERS ON ITS WEBSITE AND IN A MAILING. AN ABBREVIATED VERSION OF THE FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS ON THE WEBSITE AND IN A NEWS LETTER. FORM 990, PART XI, LINE 9: REDEEMED CERTIFICATES -11,250. UNDESIGNATED NET WORTH - HOCKEY 3,250. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEARS.