RIOMAR COUNTRY CLUB: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- RIOMAR COUNTRY CLUB (EIN 59-0422995)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-11
- IRS object ID
- 202503159349304685
- Schema version
- 2024v5.0
- 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 | 2025-11-11T15:47:26-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331122194 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAFER LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 251 ROYAL PALM WAY STE 350 | AddressLine1Txt |
| City | PALM BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33480 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 590422995 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIOMAR COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RIOM | BusinessNameControlTxt |
| Phone | 7722316426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER B CHERRY | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7722316426 | PhoneNum |
| Signature | 2025-11-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CONSTANCE BROOKS CPA | PreparerPersonNm |
| PTIN | P01278175 | PTIN |
| Phone | 5616558700 | PhoneNum |
| Preparation | 2025-11-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETER B MCNITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DR | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,100,784 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.RIOMARCOUNTRYCLUB.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1925 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | TO BIND ITS MEMBERS TOGETHER THROUGH RECREATION AND SOCIAL ACTIVITIES | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 105 | TotalEmployeeCnt |
| Total Gross UBI | $198,249 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $43,919 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,931,608 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,613,548 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,061 | PYInvestmentIncomeAmt |
| CY Investment Income | $34,254 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,400,690 | PYOtherRevenueAmt |
| CY Other Revenue | $1,461,852 | CYOtherRevenueAmt |
| PY Total Revenue | $6,345,359 | PYTotalRevenueAmt |
| CY Total Revenue | $7,109,654 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,056,024 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,729,981 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,890,189 | PYOtherExpensesAmt |
| CY Other Expenses | $3,964,312 | CYOtherExpensesAmt |
| PY Total Expenses | $7,946,213 | PYTotalExpensesAmt |
| CY Total Expenses | $8,694,293 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,600,854 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,584,639 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,982,698 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,808,880 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,524,442 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,847,480 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,458,256 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,961,400 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE RIOMAR COUNTRY CLUB IS A RECREATIONAL CLUB WHOSE EXEMPT PURPOSE IS TO PROMOTE SUPERIOR GOLF EXPERIENCES AND SOCIAL ACTIVITIES THAT FOSTER FRIENDSHIP AND COMRADERIE AMONGST OUR MEMBERS AND THEIR GUESTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE CLUB PROVIDES FOOD, BEVERAGES AND GOLF FACILITIES TO OVER 400 MEMBERS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 105 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Gross Receipts For Public Use | $307,105 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIOMAR COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7722316426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| BROOKE RADCLIFFE | |||||||
| GENERAL MANA | Yes (X) | $261,880 | $0 | $14,434 | |||
| DREW DISESA | |||||||
| DIRECTOR OF | Yes (X) | $260,305 | $0 | $16,017 | |||
| DENNIS CROUMIE | |||||||
| COURSE SUPER | Yes (X) | $227,160 | $0 | $19,129 | |||
| CAROL GARONE | |||||||
| CFO | Yes (X) | $168,000 | $0 | $900 | |||
| ANDREW MILAS | |||||||
| EXECUTIVE CH | Yes (X) | $166,759 | $0 | $12,450 | |||
| PETER B MCNITT | |||||||
| PRESIDENT | $0 | $0 | $0 | 5.00 | Yes (X) | Yes (X) | |
| DOUGLAS K WATSON | |||||||
| SECRETARY | $0 | $0 | $0 | 5.00 | Yes (X) | Yes (X) | |
| PETER B CHERRY | |||||||
| TREASURER | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| MICHAEL J HERLING | |||||||
| VICE PRESIDE | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| ELIZABETH D BLACK | |||||||
| DIRECTOR | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| KATHERINE HEINS | |||||||
| DIRECTOR | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| SHAWN M SMITH | |||||||
| DIRECTOR | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| JOHN W SMALL | |||||||
| DIRECTOR | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| CONSTANCE THOMPSON | |||||||
| DIRECTOR | $0 | $0 | $0 | 5.00 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,084,104 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $62,930 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHENY BROTHERS INC | |||||
| ONE CHENEY WAY | RIVIERA BEACH | FL | 334047000 | FOOD | $310,285 |
| FLORIDA BLUE | |||||
| PO BOX 660299 | DALLAS | TX | 752660299 | INSURANCE | $261,961 |
| ELAN CREDIT CARD | |||||
| PO BOX 790408 | ST LOUIS | MO | 631790408 | CREDIT CARD | $178,338 |
| HECTOR TURF | |||||
| 2101 CANTU COURT | SARASOTA | FL | 342326240 | REPAIR AND MAIN | $175,945 |
| JIMMY'S TREE SERVICE INC | |||||
| PO BOX 6582 | VERO BEACH | FL | 32961 | TREE MAINTENANC | $139,161 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES | 713910 | $4,635,297 | $4,635,297 | |
| MEMBER-GOLF OPERATIONS | 713910 | $613,656 | $613,656 | |
| OTHER REVENUE | 713910 | $281,681 | $281,681 | |
| GOLF TOURNAMENT | 713910 | $143,176 | $143,176 | |
| RIOMAR-HALL JOINT VENTURE | -$60,262 | -$60,262 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,613,548 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,456 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $39,456 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,580 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $10,782 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$5,202 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$5,202 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$5,202 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,442,200 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $980,348 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,461,852 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,303,059 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $158,793 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,109,654 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,971,667 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $198,249 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$60,262 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,084,104 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,831,464 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,581 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,729 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,103 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $750 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,500 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,041 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,867 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,180 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,678 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,134,199 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,448 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COURSE MAINTENANCE & BE | $269,277 |
| REPAIRS AND MAINTENANCE | $190,916 |
| PROPERTY TAXES | $178,084 |
| FERTILIZER AND CHEMICALS | $174,986 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $886,386 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,694,293 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,605 | BOYAmt |
| EOY | $28,583 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $553,474 | BOYAmt |
| EOY | $386,589 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,048 | BOYAmt |
| EOY | $1,695,727 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $352,978 | BOYAmt |
| EOY | $315,598 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,691 | BOYAmt |
| EOY | $223,775 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $19,710,050 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,350,003 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,610,391 | BOYAmt |
| EOY | $11,360,047 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,687,581 | BOYAmt |
| EOY | $6,627,319 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,930 | BOYAmt |
| EOY | $171,242 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,982,698 | BOYAmt |
| EOY | $20,808,880 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,884 | BOYAmt |
| EOY | $511,901 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,113,900 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,554,188 | BOYAmt |
| EOY | $1,791,188 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,370 | BOYAmt |
| EOY | $430,491 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,524,442 | BOYAmt |
| EOY | $3,847,480 | 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 | $14,458,256 | BOYAmt |
| EOY | $16,961,400 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,458,256 | BOYAmt |
| EOY | $16,961,400 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,982,698 | BOYAmt |
| EOY | $20,808,880 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,584,639 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $4,087,783 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $401,478 | OtherCostOrOtherBasisAmt |
| Book Value | $401,478 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,433,377 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,355,268 | DepreciationAmt |
| Book Value | $7,078,109 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,875,195 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,994,735 | DepreciationAmt |
| Book Value | $3,880,460 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,360,047 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $6,627,319 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,627,319 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $245,177 |
| OPERATING LEASE OBLIGATION | $171,242 |
| FINANCE LESAE OBLIGATION | $14,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $430,491 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,095,204 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $8,095,204 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$985,550 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$985,550 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,109,654 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,708,743 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $7,708,743 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $985,550 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $985,550 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,694,293 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE CLUB UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024, THE CLUB HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | COST OF SALES -980,348 LOSS ON DISPOSAL OF EQUIP -5,202 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | COST OF SALES 980,348 LOSS ON DISPOSAL OF EQUIP 5,202 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| BROOKE RADCLIFFE | |||
| GENERAL MANAGER | $261,880 | $14,434 | $276,314 |
| DREW DISESA | |||
| DIRECTOR OF GOLF | $260,305 | $16,017 | $276,322 |
| DENNIS CROUMIE | |||
| COURSE SUPERINTENDEN | $227,160 | $19,129 | $246,289 |
| CAROL GARONE | |||
| CFO | $168,000 | $900 | $168,900 |
| ANDREW MILAS | |||
| EXECUTIVE CHEF | $166,759 | $12,450 | $179,209 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE CLUB IS A PRIVATE MEMBER-OWNED CLUB THAT IS OWNED AND OPERATED FOR THE PLEASURE AND RECREATION OF ITS MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE FOLLOWING MEMBER CATEGORIES HAVE VOTING PRIVILEGES: REGULAR MEMBER (STOCKHOLDER). |
| FORM 990, PAGE 6, PART VI, LINE 7B | BY-LAW CHANGES MUST BE APPROVED BY A MAJORITY VOTE OF THE STOCKHOLDERS. STOCKHOLDER APPROVAL IS REQUIRED TO SELL, LEASE, MORTGAGE, OR OTHERWISE DISPOSE OF THE REAL ESTATE OF THE CLUB. |
| FORM 990, PAGE 6, PART VI, LINE 11B | BEFORE THE RETURNS ARE FILED, THEY ARE REVIEWED BY THE BOARD PRESIDENT, BOARD TREASURER, FINANCE COMMITTEE, GENERAL MANAGER, AND THE CHIEF FINANCIAL OFFICER. |
| FORM 990, PAGE 6, PART VI, LINE 12C | OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSURE FORM REQUIRING THE REPORTING OF ANY FACTS AND CIRCUMSTANCES RELATING TO CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION AND RAISES FOR ALL EMPLOYEES ARE DISCUSSED AT A COMPENSATION COMMITTEE MEETING. THE FLORIDA PRIVATE CLUB AND BENEFITS SURVEY IS USED AS A GUIDE FOR ALL POSITIONS. A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS WHO APPROVES THE TOTAL PACKAGE. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION AND RAISES FOR ALL EMPLOYEES ARE DISCUSSED AT A COMPENSATION COMMITTEE MEETING. THE FLORIDA PRIVATE CLUB AND BENEFITS SURVEY IS USED AS A GUIDE FOR ALL POSITIONS. A RECOMMENDATION IS THEN MADE TO THE BOARD OF DIRECTORS WHO APPROVES THE TOTAL BUDGET PACKAGE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON THE CLUB WEBSITE. GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO MEMBERS ANNUALLY. |
| FORM 990, PART IX, LINE 24E | SERVICE CONTRACTS 147,728 0 0 COGS 135,859 0 0 CASUAL LABOR 74,314 0 0 RESTAURANT SUPPLIES 65,819 0 0 ALL OTHER 59,586 0 0 PARTY AND EVENT EXPENSE 55,995 0 0 GOLF CART LEASE 46,262 0 0 CLUB SPONSORED EXPENSE 38,261 0 0 OPERATING SUPPLIES 31,802 0 0 SERVICE CONTRACTS 30,173 0 0 LICENSES AND FEES 23,386 0 0 LAUNDRY 22,307 0 0 LEASED EQUIPMENT-GOLF COU 21,359 0 0 FUEL AND OIL 20,997 0 0 MEMBER SERVICES 19,903 0 0 GOLF EXPENSES 19,829 0 0 OPERATING SUPPLIES 18,428 0 0 OTHER PRO EXPENSES 15,071 0 0 SERVICE CONTRACTS 13,016 0 0 DUES AND SUBSCRIPTIONS 4,867 0 0 CLUB SUBSIDIZED EVENTS 3,843 0 0 3,538 0 0 CREDIT BOOK CLEARING 3,393 0 0 DUES AND SUBSCRIPTIONS 3,359 0 0 ENTERTAINMENT 2,650 0 0 LICENSES AND FEE 2,633 0 0 INCOME TAX 2,008 0 0 TOTAL 886,386 0 0 |
| FORM 990, PART XI, LINE 9 | CAPITAL CHARGES 714,483 MEMBERSHIP CONTRIBUTIONS 3,375,000 MEMBERSHIP REDEMPTIONS -1,700 TOTAL 4,087,783 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RIOMAR-HALL JOINT VENTURE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2106 CLUB DRIVE | AddressLine1Txt |
| City | VERO BEACH | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32963 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 883950272 | EIN |
| Primary Activities | REAL ESTAT | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Share Of Total Income | -$60,262 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $6,629,527 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | false | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (true) | GeneralOrManagingPartnerInd |
| Ownership | 0.66670 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |