2015-11-09T08:13:42-06:00 2014-12-31 SALMON SIMS THOMAS & ASSOC PLLC 12720 HILLCREST RD SUITE 500 DALLAS TX 75230 990 2014-01-01 751386704 BENT TREE COUNTRY CLUB INC % KAREN EUBANKS BENT 9729317326 5201 WESTGROVE DRIVE DALLAS TX 75248 HAISSAM BAITYEH COO, EXE. VP, GM 9729317326 2015-11-06 true WILLIAM H SIMS P00004539 9723921143 2015-11-06 2014 2016-04-25 22:37:26Z HAISSAM BAITYEH EXEC VP 5201 WESTGROVE DRIVE DALLAS TX 75248 13560889 false X WWW.BENTTREECC.ORG X 1972 TX TO PROVIDE SOCIAL AND RECREATIONAL SERVICES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. 12 12 315 76 955558 0 0 10221805 9508888 8439 3772 2132607 2398515 12362851 11911175 0 0 0 0 6134319 6384777 0 0 0 5420311 5660637 11554630 12045414 808221 -134239 20334011 20247524 5492373 5545164 14841638 14702360 TO PROVIDE SOCIAL AND RECREATIONAL SERVICES FOR THE BENEFIT OF ITS MEMBERS AND THEIR GUESTS. false false 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. false false false false false false false false true true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 70 0 true 315 true true true false false false false 954786 false X 12 12 false false false false true true true true true false false true true true true true true true false false X KAREN EUBANKS 9729317326 5201 WESTGROVE DRIVE DALLAS TX 75248 X GREG GREENE PRESIDENT/DIRECTOR 4.0 0.0 X X 0 0 0 CHRIS HAMMONS TREASURER/DIRECTOR 15.0 X X 0 0 0 MARK WEST DIRECTOR 4.0 X 0 0 0 RANDY MCCABE VICE PRESIDENT/DIRECTOR 4.0 X X 0 0 0 GIL ERNST SECRETARY/DIRECTOR 4.0 X X 0 0 0 ANDRE HARVEY DIRECTOR 4.0 X 0 0 0 MITCH LEWIS DIRECTOR 4.0 X 0 0 0 JOSH WHITE DIRECTOR 4.0 X 0 0 0 JAY CASSEN DIRECTOR 4.0 X 0 0 0 LL COTTER DIRECTOR 4.0 X 0 0 0 JASON DUVALL DIRECTOR 4.0 X 0 0 0 ROBBY SKINNER DIRECTOR 4.0 X 0 0 0 KAREN EUBANKS CONTROLLER 40.0 X 83839 0 0 HAISSAM BAITYEH COO/EXECUTIVE VP/GM 40.0 X 261593 0 42449 DAVID PRICE HEAD GOLF PROFESSIONAL 40.0 X 951907 0 27315 CRAIG BELL TENNIS DIRECTOR 40.0 X 155023 0 4200 DAN BURKETT GOLF COURSE SUPERINTENDENT 40.0 X 155583 0 32421 RAFAEL FERNADEZ EXECUTIVE CHEF 40.0 X 151958 0 0 JAMES INTERMAGIO FITNESS DIRECTOR 40.0 X 101350 0 0 1861253 0 106385 6 false true false COMPTROLLER OF PUBLIC ACCOUNTS 9221 LYNDON B JOHNSON FWY 100 DALLAS TX 75241 SALES & TABC TAX 807619 BLUE CROSS BLUE SHIELD 1001 E LOOKOUT DR RICHARDSON TX 75082 HEALTH INSURANCE 524871 BEN E KEITH FOODS 1805 RECORD CROSSING RD DALLAS TX 75235 FOOD PRODUCTS 513648 CHAMPION ENERGY SERVICE PO BOX 4190 HOUSTON TX 77210 ELECTRIC SERVICES 437093 TDI INTERNATIONAL INC 3351 E HEMISPHERE LOOP PIMA TUCSON AZ 85706 RENOVATIONS 417403 16 0 MEMBERSHIP DUES 713910 7322646 7322646 NON-MEMBER REVENUE 713910 954786 954786 GOLF FEES 713910 778238 778238 LOCKER ROOMS FEES 713910 187425 187425 SWIMMING FEES 713910 72471 72471 193322 193322 9508888 3772 0 772 3000 0 0 0 0 0 0 0 0 3944663 1649714 2294949 2294949 OTHER REVENUE 900099 103566 103566 103566 11911175 8657668 955558 2297949 0 0 0 0 387935 0 4840002 21646 683341 451853 0 18487 48263 0 0 0 169295 222140 1353503 0 0 1445449 185467 0 38781 135041 0 1584023 97519 ESCROW 184860 TABC 134725 BAD DEBT 24086 OPEN HOUSE 18998 12045414 112571 324716 583428 1156589 0 0 1421228 1126030 0 0 0 0 758323 615039 187316 192355 111215 146873 34610286 18483792 16658389 16126494 0 0 0 0 0 0 0 0 501541 559428 20334011 20247524 1117595 975697 0 0 0 0 0 0 0 0 0 0 3758665 3892650 0 0 616113 676817 5492373 5545164 X 14743805 14600439 97833 101921 0 0 14841638 14702360 20334011 20247524 X -134239 -5039 X false true X true false 97833 1161377 1157289 101921 102388 2705354 2709909 97833 102666 1362043 1362321 102388 103665 1349465 1350464 102666 75232 1185227 1156794 103665 1.00000 false false 1670548 1670548 17555415 9562812 7992603 12002889 6693897 5308992 922464 618463 304001 2458970 1608620 850350 16126494 0 OTHER CURRENT LIABILITES 117389 LIFE INSURANCE BENEFIT OBLIGAT 559428 676817 X 10223321 1649714 1649714 8573607 3337568 3337568 11911175 12714911 1654753 1654753 11060158 985256 985256 12045414 ENDOWMENT FUNDS: TEMPORARILY RESTRICTED NET ASSETS REPRESENT CAPITAL ASSESSMENTS ASSOCIATED WITH RENOVATIONS OF THE CLUB FACILITIES, REDUCE DEBT OBLIGATIONS AND PROVIDE FUNDS FOR FUTURE CAPITAL PROJECTS. FIN 48 STATEMENT: 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 operating statement or accrued in the statement of financial posistion. Federal and state 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 2011 and subsequent tax returns remain open for examination. RECONCILIATION OF REVENUE: COST OF GOODS SOLD INCLUDED WITH EXPENSES ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE ON FORM 990, PART VIII, LINE 10B. COGS TOTAL: $1,649,714. RECONCILIATION OF REVENUE: REVENUE INCLUDED WITH EXPENSES ON THE FINANCIAL STATEMENTS AND INCLUDED WITH REVENUE ON FORM 990, PART VIII, LINE 10A. TOTAL FOOD REVENUE: $985,256. MEMBERS EQUITY AND ASSESSMENTS INCLUDED AS AN ADJUSTMENT TO EQUITY ON THE FINANCIAL STATEMENTS AND INCLUDED WITH MEMBERSHIP DUES ON FORM 990, PART VIII, LINE 2a. DUES/ASSESSMENTS: $2,352,312. TOTAL: $3,337,568. RECONCILIATION OF EXPENSES: FOOD PURCHASES INCLUDED WITH EXPENSES ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE AS COST OF GOODS SOLD ON FORM 990, PART VIII, LINE 10B. FOOD PURCHASE TOTAL: $1,543,958. TENNIS MERCHANDISE INCLUDED WITH EXPENSES ON THE FINANCIAL STATEMENTS AND NETTED AGAINST REVENUE AS COST OF GOODS SOLD ON FORM 990, PART VIII, LINE 10B. TENNIS MERCHANDISE PURCHASE TOTAL: $110,795. TOTAL PURCHASES: $1,654,753. RECONCILIATION OF EXPENSES: REVENUE INCLUDED WITH EXPENSES ON THE FINANCIAL STATEMENTS AND INCLUDED WITH REVENUE ON FORM 990, PART VIII, LINE 10A. TOTAL FOOD REVENUE: $985,256. X X X false false false HAISSAM BAITYEH COO/EXECUTIVE VP/GM 206593 0 55000 0 0 0 15000 0 27449 0 304042 0 2500 0 DAVID PRICE HEAD GOLF PROFESSIONAL 190232 0 58500 0 703175 0 10000 0 17315 0 979222 0 10000 0 CRAIG BELL TENNIS DIRECTOR 137523 0 17500 0 0 0 0 0 4200 0 159223 0 0 0 RAFAEL FERNADEZ EXECUTIVE CHEF 139158 0 12800 0 0 0 0 0 0 0 151958 0 0 0 DAN BURKETT GOLF COURSE SUPERINTENDENT 132583 0 23000 0 0 0 10000 0 22421 0 188004 0 10000 0 PART VI, SECTION A, LINE 6: MEMBERS - 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. PART VI, SECTION A, LINE 7: POWER TO ELECT MEMBERS - 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. PART VI, SECTION B, LINE 11B: 990 REVIEW - THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT AND REVIEWED BY THE CONTROLLER. A COPY OF THE APPROVED AND FINAL COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. PART VI, SECTION B, LINE 12C: CONFLICT OF INTEREST POLICY - MEMBERS OF THE BOARD OF DIRECTORS 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. PART VI, SECTION B, LINE 15A: COMPENSATION - COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER IS DETERMINED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. COMPENSATION FOR THE CONTROLLER IS DETERMINED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. FINAL DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD. ALL OTHER COMPENSATION IS DOCUMENTED IN PERSONNEL FILES. PART VI, SECTION C, LINE 19: PUBLIC DISCLOSURE - 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. PART XI, LINE 9: RECONCILIATION OF NET ASSETS - INCREASE IN INVENTORY: $5,039