2024-01-16T09:02:58-06:00 2023-02-28 540737372 PBMARES LLP 12150 MONUMENT DRIVE SUITE 350 FAIRFAX VA 22033 990 2022-03-01 520236190 BALTIMORE COUNTRY CLUB BALT 4108894400 4712 CLUB ROAD BALTIMORE MD 21210 ALEXANDER GRIB CFO/CONTROLLER 4108894400 2024-01-16 1 ALEXANDER GRIB 999009999 1 EDWARD T YODER CPA P00239134 7033858577 2024-01-16 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ALEXANDER GRIB 4712 CLUB ROAD BALTIMORE MD 21210 27149763 0 X WWW.BCC1898.COM X 1898 MD NOT FOR PROFIT SOCIAL ORGANIZATION THAT OPERATES GOLF, RACQUET SPORTS, FITNESS, BOWLING, SWIMMING AND CLUBHOUSE FACILITIES IN BOTH BALTIMORE CITY AND BALTIMORE COUNTY, MARYLAND. 12 12 502 12 1596793 20867 0 0 19993220 20016872 63374 27486 3680865 4347730 23737459 24392088 0 0 0 0 10489500 13090137 0 0 0 9827489 11807578 20316989 24897715 3420470 -505627 35586521 45630172 8684543 18740386 26901978 26889786 OPERATION OF A COUNTRY CLUB FOR THE BENEFIT OF ITS MEMBERS. 0 0 GOLF - PROVIDE TWO 18 HOLE GOLF COURSES FOR BENEFIT OF MEMBERS. FOOD & BEVERAGE - PROVIDE DINING FACILITIES TO SERVE FOOD & BEVERAGE TO MEMBERS FITNESS - PROVIDE TWO FITNESS FACILITIES FOR MEMBER USE. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 80 0 1 502 1 1 1 0 0 0 1 1 3090953 2390841 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 X ALEXANDER GRIB 4108894400 4712 CLUB ROAD BALTIMORE MD 21210 THOMAS E CARROLL PRESIDENT 10.00 X X 0 0 0 GALE WOODS VICE PRESIDENT 5.00 X X 0 0 0 HUGH W MOHLER JR TREASURER 5.00 X X 0 0 0 ELIZABETH A SIECK SECRETARY 5.00 X X 0 0 0 MASON S CHAMPION BOARD MEMBER 2.00 X 0 0 0 RAYMOND C DAUE BOARD MEMBER 2.00 X 0 0 0 JONATHAN BEARD BOARD MEMBER 2.00 X 0 0 0 PAUL D MCKINNELL BOARD MEMBER 2.00 X 0 0 0 ASHLEY GIESE BOARD MEMBER 2.00 X 0 0 0 FRANK CANNON BOARD MEMBER 2.00 X 0 0 0 JENNIFER SPEARGAS BOARD MEMBER 2.00 X 0 0 0 CHRISTOPHER OVEN BOARD MEMBER 2.00 X 0 0 0 M KENT JOHNSON COO/GENERAL MANAGER 60.00 X 521975 0 31233 TIMOTHY KENNELLY GOLF COURSE SUPERINTENDENT 60.00 X 376773 0 26280 JOHN GREGORY JONES DIRECTOR OF GOLF 60.00 X 234103 0 19052 ALEXANDER GRIB CFO/CONTROLLER 60.00 X 228557 0 30384 MIHAI NYERGES ASSISTANT GENERAL MANAGER 60.00 X 191453 0 8019 GAVIN LEON DIRECTOR OF RACQUETS/FITNE 60.00 X 227359 0 20799 JOHN GROH DIRECTOR OF ENGINEERING 60.00 X 180326 0 23332 RICHARD JALLET CHEF 60.00 X 223399 0 22741 NICKLAS CANNON DIRECTOR OF INSTRUCTION 60.00 X 135821 0 5433 2319766 0 187273 9 0 1 0 LEWIS CONTRACTOR 55 GWYNNS MILL COURT OWINGS MILLS MD 21117 CONTRUCTION GENERAL CONTRACTOR 9761402 TLC CLEANING SERVICE INC 216 CRAIN HWY N SUITE 301A GLEN BURNIE MD 21060 CASUAL LABOR 1546882 L & M INTERNATIONAL INC 31110 FARLEY DRIVE WINDSONT MILL MD 21244 PROVIDES CASUAL LABOR 439797 MCDONALD & SONS INC 8009 OLD JESSUP RD SJESSUP MD 20794 CONTRACTOR 300673 UNIVERSAL CLEANING SERVICE 2058 KELMORE ROAD DUNDALK MD 21222 CASUAL LABOR 232697 5 MEMBERSHIP DUES AND ASSESSMENTS 713910 12639103 12639103 GOLF 713910 6069642 5787669 281973 MISCELLANEOUS INCOME 713910 385759 385759 FITNESS 713910 340038 340038 TENNIS 713910 320085 320085 262245 262245 20016872 23743 23743 3743 0 3743 3743 3743 7105405 2757675 4347730 3056653 1291077 24392088 22795295 1596793 0 1416233 9742259 271712 857640 802293 57684 62911 1696624 527840 275050 1247071 69701 122239 3055279 249183 INCOME TAX 8918 MAINTENANCE 835115 LESSON EXPENSE 814040 LANDSCAPING 769999 2015924 24897715 4444131 396554 2011642 2121214 2849457 234814 313058 870091 866460 66931451 29599101 26231337 37332350 1684934 1860651 35586521 45630172 4053968 2611592 1621281 2274214 3009294 13854580 8684543 18740386 X 26901978 26889786 26901978 26889786 35586521 45630172 -505627 493435 0 X X 0 0 0 716826 716826 39730170 15446342 24283828 326446 155881 170565 26158009 13996878 12161131 37332350 X 27191805 493435 2283980 2777415 24414390 -22302 -22302 24392088 27203997 2283980 2283980 24920017 -22302 -22302 24897715 PART X, LINE 2: THE CLUB IS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND, AS SUCH, IS NOT SUBJECT TO INCOME TAX, EXCEPT ON UNRELATED BUSINESS TAXABLE INCOME. THE LLC DOES NOT PAY FEDERAL OR STATE INCOME TAXES ON ITS INCOME. INSTEAD, ALL INCOME FLOWS THROUGH TO THE MEMBER. FASB ASC 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 THE STANDARD TO ITS CONSOLIDATED FINANCIAL STATEMENTS. THE CLUB RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY. WITH FEW EXCEPTIONS, THE CLUB IS SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE, OR LOCAL AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,283,980. PART XI, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS COMPLIMENTARY SERVICES NET WITH RELATED EXPENSE -22,302. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,283,980. PART XII, LINE 4B - OTHER ADJUSTMENTS: MISCELLANEOUS COMPLIMENTARY SERVICES NET WITH RELATED EXPENSE -22,302. ROUNDING X X X X 0 1 0 M KENT JOHNSON COO/GENERAL MANAGER 418000 0 94375 0 9600 0 12963 0 18270 0 553208 0 0 0 TIMOTHY KENNELLY GOLF COURSE SUPERINTENDENT 303967 0 46000 0 26806 0 13070 0 13210 0 403053 0 0 0 ALEXANDER GRIB CFO/CONTROLLER 173971 0 35000 0 19586 0 10185 0 20199 0 258941 0 0 0 JOHN GREGORY JONES DIRECTOR OF GOLF 186495 0 30000 0 17608 0 9991 0 9061 0 253155 0 0 0 GAVIN LEON DIRECTOR OF RACQUETS/FITNE 116988 0 14900 0 95471 0 5562 0 15237 0 248158 0 0 0 RICHARD JALLET CHEF 173727 0 34400 0 15272 0 10001 0 12740 0 246140 0 0 0 JOHN GROH DIRECTOR OF ENGINEERING 131657 0 28500 0 20169 0 8303 0 15029 0 203658 0 0 0 MIHAI NYERGES ASSISTANT GENERAL MANAGER 167089 0 23688 0 676 0 8019 0 0 0 199472 0 0 0 PART I, LINE 4B 457F PLAN: JOHN GREGORY JONES - $16,575 JOHN GROH - $11,336 TIM KENNELLY - $17,609 RICHARD JALLET - $10,770 ALEXANDER GRIB - $11,877 KENT JOHNSON - $31,500 JARRETT CHIRICO - $15,621 FORM 990 PART VII LINE 5 SEE SCHEDULE L REGARDING BUSINESS ARRANGEMENT WITH KEY EMPLOYEE JOHN GREGORY JONES JOHN GREGORY JONES EMPLOYEE OF CLUB 1212324 OWNS PRO SHOP - ALL PRO SHOP SALES ARE EXCLUDED FROM CLUB REVENUE. CLUB REIMBURSES PRO SHOP FOR MEMBER SALES. 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE CLUB HAS MEMBERS THAT ELECT THE OFFICERS AND BOARD MEMBERS FORM 990, PART VI, SECTION A, LINE 7B SOME DECISIONS OF THE BOARD MUST BE VOTED ON BY THE MEMBERS OF THE CLUB, SPECIFICALLY THE SALE OF CLUB OWNED LAND. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS THE RETURN FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE ASKED TO COMPLETE THE FORM AND TURN IT IN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE, A SUBCOMMITTEE OF THE BOARD, MEETS AND REVIEWS COMPARABLE CLUB DATA, STAFF PERFORMANCE, AND OTHER INFORMATION TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 FINANCIAL STATEMENTS ARE MAILED TO MEMBERS AND KEPT ON SITE. DUNN & BRADSTREET IS PROVIDED WITH FINANCIALS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE TO MEMBERS UPON REQUEST FORM 990, PART XII LINE 2C THE BUDGET AND FINANCE COMMITTEE OVERSEES THE ANNUAL AUDIT OF THE FINANCIAL STATEMENTS. THAT COMMITTEE AND MANAGEMENT ARE RESPONSIBLE FOR SELECTING THE INDEPENDENT ACCOUNTING FIRM TO PERFORM THE AUDIT. THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.