2025-11-14T15:18:47-06:00 2024-12-31 050568611 SST ACCOUNTANTS & CONSULTANTS PLLC 12720 HILLCREST ROAD SUITE 500 DALLAS TX 752302039 990 2024-01-01 751386704 BENT TREE COUNTRY CLUB INC BENT 9729317326 5201 WESTGROVE DRIVE DALLAS TX 75248 KURT GREVE COO/GENERAL MANAGER 9729317326 2025-11-14 1 1 RYAN T SCHILHAB P01259865 9723921143 2024 2025-03-06 01:10:19Z KURT GREVE 5201 WESTGROVE DRIVE DALLAS TX 75248 33117322 0 X WWW.BENTTREECC.ORG X 1972 TX TO PROVIDE SOCIAL & RECREATIONAL SERVICES FOR THE BENEFIT OF ITS MEMBERS & THEIR GUESTS. 12 12 319 84 1670437 334929 0 0 18468286 24646461 160064 335929 4241086 5161727 22869436 30144117 0 0 0 0 9712254 9947293 0 0 0 11239226 12237600 20951480 22184893 1917956 7959224 54610662 62266456 29982591 29714092 24628071 32552364 TO PROVIDE SOCIAL AND RECREATIONAL SERVICES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. 0 0 THE CLUB MAINTAINS A PRIVATE GOLF COURSE, TENNIS FACILITIES, SWIMMING FACILITIES, LOCKER ROOMS AND FITNESS OPERATIONS FOR THE USE OF ITS MEMBERSHIP AND THEIR GUESTS. A COMPLETE PRO SHOP IS ALSO PROVIDED. 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 74 0 1 319 1 1 1 0 0 0 0 0 0 12733660 1334508 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X PAUL NECKELS 9729317326 5201 WESTGROVE DRIVE DALLAS TX 75248 LANCE LOGAN PRESIDENT/DIRECTOR 4.00 X X 0 0 0 MATT BENDER VICE PRESIDENT/DIRECTOR 4.00 X X 0 0 0 ROB WILLS SECRETARY/DIRECTOR 4.00 X X 0 0 0 MICHAEL BROWN TREASURER/DIRECTOR 4.00 X X 0 0 0 TY ABSTON DIRECTOR 4.00 X 0 0 0 CURT CROZIER DIRECTOR 4.00 X 0 0 0 PHILIP DE BRUYN DIRECTOR 4.00 X 0 0 0 TOMMY ROSHEK DIRECTOR 4.00 X 0 0 0 EVAN GRIFFITHS DIRECTOR 4.00 X 0 0 0 MICHAEL KEELEY DIRECTOR 4.00 X 0 0 0 STEPHAN MORTON DIRECTOR 4.00 X 0 0 0 STEVE SIMPSON DIRECTOR 4.00 X 0 0 0 GREG JONES VICE PRESIDENT (TERM END 4/24) 4.00 X X 0 0 0 DAVID WEST TREASURER (TERM END 4.24) 4.00 X X 0 0 0 JOHN NASSEN SECRETARY (TERM END 4.24) 4.00 X X 0 0 0 ZAK EVERSON DIRECTOR (TERM END 4.24) 4.00 X 0 0 0 SHARMILA PREWITT FORMER CFO (TERM END 8/24) 40.00 X 138966 0 7300 DAN BURKETT CEO/GENERAL MANAGER 40.00 X 349355 0 36311 DANIEL COUGHLAN HEAD GOLF PROFESSIONAL 40.00 X 468129 0 36311 CRAIG BELL DIRECTOR OF TENNIS 40.00 X 218600 0 21985 LANCE WARREN EXECUTIVE CHEF 40.00 X 210046 0 11466 CHRISTOPHER CARY WRIGHT GOLF COURSE SUPERINTENDENT 40.00 X 211694 0 11466 JAMES INTERMAGIO DIRECTOR OF FITNESS 40.00 X 131203 0 7251 LISA ANN HEWARD MEMBERSHIP DIRECTOR 40.00 X 243941 0 7251 JILL ALLISON KEMPA ASSISTANT GM 40.00 X 209976 0 8180 TAMMY HUNT CATERING DIRECTOR 40.00 X 139555 0 0 2321465 0 147521 14 0 1 0 ASKEL AGENCY 2137 BUTLER ST DALLAS TX 75235 TEMP AGENCY 814226 AVANTI STAFFING SERVICE 180 MICHIGAN AVE CHICAGO IL 60601 TEMP AGENCY 436623 ADP LLC NEED ADDRESS DALLAS TX 75235 401K ADMINISTRATION 268287 METRO MECHANICAL INC NEED ADDRESS DALLAS TX 75235 RENOVATIONS 252277 BVWD NEED ADDRESS DALLAS TX 75235 TEMP AGENCY 249325 9 MEMBERSHIP DUES 713910 9172225 9172225 CAPITAL FEES 713910 9076660 9076660 INITIATION FEES 713910 3519000 3519000 GOLF FEES 713910 1420908 1420908 TENNIS FEES 713910 605804 605804 851864 851864 24646461 335929 335929 8041486 2973205 5068281 3733773 1334508 OTHER REVENUE 900099 93446 93446 93446 30144117 28473680 1670437 0 X 1498468 7049147 330 683112 716236 118593 49534 17818 2688708 1503934 116044 2866837 74064 805 837645 2421382 282220 MEMBER EVENTS & BENEFIT 844394 BAD DEBT EXPENSE 273166 TABC TAX 87408 OTHER EXPENSE 55048 22184893 763006 1773715 3586783 11860599 1696962 2688329 1725246 1682838 462339 464249 147979 119308 58542095 19634784 39928959 38907311 5720510 4398532 578878 371575 54610662 62266456 2065783 2066627 27000000 27000000 916808 647465 29982591 29714092 X 24628071 32552364 24628071 32552364 54610662 62266456 X 7959224 168979 -203910 X 0 1 X 1 0 1670548 1670548 43976350 12811754 31164596 6509701 3222165 3287536 4476641 2334121 2142520 1908855 1266744 642111 38907311 OTHER CURRENT LIABILITIES 277199 LIFE INSURANCE BENEFIT OBLIGATION 209506 RIGHT OF USE LIABILITIES 160760 647465 X 24535178 168979 2973205 3142184 21392994 17818 8733305 8751123 30144117 23843868 2975115 2975115 20868753 17818 1298322 1316140 22184893 PART X, LINE 2: MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES OR ACCRUED IN THE STATEMENTS OF FINANCIAL POSITION. FEDERAL TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. ACCORDINGLY, THE CLUB'S 2021 AND SUBSEQUENT TAX RETURNS REMAIN OPEN FOR EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD GROUPED ON AUDIT WITH EXPENSES ($2,973,205) PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUE GROUPED ON AUDIT WITH EXPENSES ($1,298,322) DUES & ASSESSMENTS REPORTED AS AN ADJUSTMENT TO EQUITY ON AUDIT ($7,434,983) PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS PURCHASED GROUPED ON AUDIT WITH EXPENSES ($2,975,115) PART XII, LINE 4B - OTHER ADJUSTMENTS: REVENUE GROUPED ON AUDIT WITH EXPENSES ($1,298,322) X X X 0 1 0 DANIEL COUGHLAN HEAD GOLF PROFESSIONAL 464879 0 3250 0 0 0 10000 0 26311 0 504440 0 0 0 DAN BURKETT CEO/GENERAL MANAGER 289872 0 52283 0 7200 0 10000 0 26311 0 385666 0 0 0 LISA ANN HEWARD MEMBERSHIP DIRECTOR 243941 0 0 0 0 0 0 0 7251 0 251192 0 0 0 CRAIG BELL DIRECTOR OF TENNIS 201600 0 17000 0 0 0 0 0 21985 0 240585 0 0 0 CHRISTOPHER CARY WRIGHT GOLF COURSE SUPERINTENDENT 177044 0 26250 0 8400 0 0 0 11466 0 223160 0 0 0 LANCE WARREN EXECUTIVE CHEF 195046 0 15000 0 0 0 0 0 11466 0 221512 0 0 0 JILL ALLISON KEMPA ASSISTANT GM 183711 0 26265 0 0 0 0 0 8180 0 218156 0 0 0 PART I, LINE 4B THE CLUB ALSO PROVIDES NONQUALIFIED RETIREMENT PLANS THROUGH LIFE INSURANCE POLICIES TO CERTAIN KEY EMPLOYEES. THE CLUB IS THE OWNER AND BENEFICIARY OF THESE POLICIES AND INTENDS TO DISTRIBUTE THE VALUE OF THE POLICY TO THE INSURED EMPLOYEES, UPON RETIREMENT OR SEVERANCE FROM THE CLUB, AS DEFERRED COMPENSATION. THE CASH SURRENDER VALUE OF THESE POLICIES IS RECORDED AS AN ASSET WITH A CORRESPONDING OBLIGATION TO THE INDIVIDUALS. THE CASH SURRENDER VALUE AND CORRESPONDING OBLIGATION WAS VALUED AT $209,506 DECEMBER 31, 2024. THE CLUB CHARGED APPROXIMATELY $20,000 TO OPERATIONS FOR NONQUALIFIED RETIREMENT PLAN CONTRIBUTIONS ON BEHALF OF CERTAIN MANAGEMENT EMPLOYEES FOR 2024. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A COUNTRY CLUB ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF THE STATE OF TEXAS. THE CLUB WAS ORGANIZED TO PROVIDE SOCIAL AND RECREATIONAL SERVICES FOR THE BENEFIT OF ITS MEMBERS. THE MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THE GOVERNING BODY. SHOULD THE MEMBERSHIP VOTE TO DISSOLVE OR LIQUIDATE THE ORGANIZATION THE MEMBERS OF THE CLUB ARE ENTITLED TO A DISTRIBUTION OF ANY ASSETS REMAINING AFTER SATISFACTION OF ALL LIABILITIES AND OBLIGATIONS OF THE CLUB IN ACCORDANCE WITH THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS AN ANNUAL MEETING OF THE MEMBERSHIP OF THE CLUB. MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP AT THIS TIME. ANY DECISION TO DISSOLVE THE ORGANIZATION IS SUBJECT TO APPROVAL BY THE VOTING MEMBERS OF THE CLUB. FORM 990, PART VI, SECTION A, LINE 7B THE ORGANIZATION HAS AN ANNUAL MEETING OF THE MEMBERSHIP OF THE CLUB. MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP AT THIS TIME. ANY DECISION TO DISSOLVE THE ORGANIZATION IS SUBJECT TO APPROVAL BY THE VOTING MEMBERS OF THE CLUB. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE CFO PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. THE SIGNED POLICIES ARE REVIEWED BY THE CONTROLLER FOR ANY POTENTIAL CONFLICTS. ANY CONFLICTS THAT ARISE DURING THE YEAR ARE ADDRESSED. ANY PERSON WITH A CONFLICT OF INTERST DOES NOT PARTICIPATE IN THE DECISIONS RELATED TO THAT CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. FINAL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD. ALL OTHER COMPENSATION IS DOCUMENTED IN THE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE ORGANIZATION'S BY-LAWS AND RULES OF CONDUCT ARE AVAILABLE TO THE MEMBERSHIP ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G CONTRACT LABOR 2,496,254. COMMISSIONS 131,961. PAYROLL PROCESSING 60,493. FORM 990, PART XI, LINE 9: INCREASE IN INVENTORY -1,910. EQUITY REFUNDS -202,000.