Civic Intelligence

Tequesta Country Club Inc

EIN 59-0814422 • 501(c)7 • Tequesta, FL

Profile

The purpose of the club is to provide and operate a private social club and golf course for the social and recreational benefits of its members.

201 Country Club DriveTequesta, FL 33469

www.tequestacountryclub.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

5th percentile

0.05x

Higher debt load relative to assets than 5% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

6th percentile

0.10x

Higher debt load relative to revenue than 6% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Net Margin

15th percentile

-4.6%

Higher net margin than 15% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

16th percentile

$0

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • $10M-$25M nonprofits • Source year 2024

Asset Growth

88th percentile

24%

Faster asset growth than 88% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

17%

Faster revenue growth than 80% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$17,875,741

Up $3,477,525 (+24%) from 2023

Liabilities

Up

$958,536

Up $124,671 (+15%) from 2023

Net Assets

Up

$16,917,205

Up $3,352,854 (+25%) from 2023

Revenue

Up

$9,295,794

Up $1,330,844 (+17%) from 2023

Expenses

Up

$9,726,729

Up $560,017 (+6.1%) from 2023

Net Income

Up

-$430,935

Up $770,827 (+64%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $5,302,216Liabilities 2010: $604,025Net Assets 2010: $4,698,1912010Assets 2011: $5,194,534Liabilities 2011: $524,162Net Assets 2011: $4,670,3722011Assets 2012: $5,236,130Liabilities 2012: $727,841Net Assets 2012: $4,508,2892012Assets 2013: $6,897,523Liabilities 2013: $2,328,685Net Assets 2013: $4,568,8382013Assets 2014: $6,970,310Liabilities 2014: $2,329,665Net Assets 2014: $4,640,6452014Assets 2015: $7,208,245Liabilities 2015: $2,314,006Net Assets 2015: $4,894,2392015Assets 2016: $7,499,327Liabilities 2016: $2,312,106Net Assets 2016: $5,187,2212016Assets 2017: $7,707,732Liabilities 2017: $1,891,677Net Assets 2017: $5,816,0552017Assets 2018: $8,295,277Liabilities 2018: $1,328,143Net Assets 2018: $6,967,1342018Assets 2019: $8,438,280Liabilities 2019: $485,389Net Assets 2019: $7,952,8912019Assets 2020: $9,891,439Liabilities 2020: $917,558Net Assets 2020: $8,973,8812020Assets 2021: $11,796,094Liabilities 2021: $582,628Net Assets 2021: $11,213,4662021Assets 2022: $14,436,541Liabilities 2022: $778,645Net Assets 2022: $13,657,8962022Assets 2023: $14,398,216Liabilities 2023: $833,865Net Assets 2023: $13,564,3512023Assets 2024: $17,875,741Liabilities 2024: $958,536Net Assets 2024: $16,917,2052024

Highlighted filing

2024

Assets$17,875,741
Liabilities$958,536
Net Assets$16,917,205

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $3,368,7852010Expenses 2011: $3,466,6032011Expenses 2012: $3,483,8902012Expenses 2013: $3,412,9932013Revenue 2014: $2,650,102Expenses 2014: $3,132,105Net Income 2014: -$482,0032014Revenue 2015: $3,276,387Expenses 2015: $3,885,897Net Income 2015: -$609,5102015Revenue 2016: $4,246,322Expenses 2016: $4,758,314Net Income 2016: -$511,9922016Revenue 2017: $4,802,051Expenses 2017: $5,151,171Net Income 2017: -$349,1202017Revenue 2018: $5,268,220Expenses 2018: $5,243,841Net Income 2018: $24,3792018Revenue 2019: $5,185,673Expenses 2019: $5,194,559Net Income 2019: -$8,8862019Revenue 2020: $5,041,152Expenses 2020: $5,473,431Net Income 2020: -$432,2792020Revenue 2021: $6,548,330Expenses 2021: $5,823,919Net Income 2021: $724,4112021Revenue 2022: $6,957,622Expenses 2022: $7,548,893Net Income 2022: -$591,2712022Revenue 2023: $7,964,950Expenses 2023: $9,166,712Net Income 2023: -$1,201,7622023Revenue 2024: $9,295,794Expenses 2024: $9,726,729Net Income 2024: -$430,9352024

Highlighted filing

2024

Revenue$9,295,794
Expenses$9,726,729
Net Income-$430,935

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.9$0.96$16.9$9.30$9.73$0.43
2023Detailed filing. Detailed filing data is available for this year.$14.4$0.83$13.6$7.96$9.17$1.20
2022Detailed filing. Detailed filing data is available for this year.$14.4$0.78$13.7$6.96$7.55$0.59
2021Detailed filing. Detailed filing data is available for this year.$11.8$0.58$11.2$6.55$5.82$0.72
2020Detailed filing. Detailed filing data is available for this year.$9.89$0.92$8.97$5.04$5.47$0.43
2019Detailed filing. Detailed filing data is available for this year.$8.44$0.49$7.95$5.19$5.19$0.01
2018Detailed filing. Detailed filing data is available for this year.$8.30$1.33$6.97$5.27$5.24$0.02
2017Detailed filing. Detailed filing data is available for this year.$7.71$1.89$5.82$4.80$5.15$0.35
2016Detailed filing. Detailed filing data is available for this year.$7.50$2.31$5.19$4.25$4.76$0.51
2015Detailed filing. Detailed filing data is available for this year.$7.21$2.31$4.89$3.28$3.89$0.61
2014Detailed filing. Detailed filing data is available for this year.$6.97$2.33$4.64$2.65$3.13$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.90$2.33$4.57$3.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.73$4.51$3.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.19$0.52$4.67$3.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$0.60$4.70$3.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Jun 7, 2025
Return Version
2023v6.0
Gross Receipts
$12,839,115
Mission and Program Overview

Mission

The purpose of the Club is to provide and operate a private social club and golf course for the social and recreational benefit of its members.

The purpose of the club is to provide and operate a private social club and golf course for the social and recreational benefits of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,314,694$7,349,034▲ $1,034,340
Land, Buildings, and Equipment, Net$6,032,174$6,439,627▲ $407,453
Cash and Non-Interest-Bearing Accounts$833,256$2,629,929▲ $1,796,673
Accounts Receivable$710,635$922,527▲ $211,892
Inventories for Sale or Use$397,998$377,809▼ $20,189
Prepaid Expenses and Deferred Charges$94,088$147,963▲ $53,875
Total Assets$14,398,216$17,875,741▲ $3,477,525
Other Assets Total$15,371$8,852▼ $6,519
Liabilities
Accounts Payable and Accrued Expenses$633,996$550,601▼ $83,395
Deferred Revenue$184,498$399,083▲ $214,585
Other Liabilities$15,371$8,852▼ $6,519
Total Liabilities$833,865$958,536▲ $124,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,564,351$16,917,205▲ $3,352,854
Total Net Assets Fund Balance$13,564,351$16,917,205▲ $3,352,854
Total Liabilities and Net Assets / Fund Balance$14,398,216$17,875,741▲ $3,477,525

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,325,323$3,573,458$5,898,781
Leasehold Improvements$2,909,939$2,193,708$5,103,647
Buildings$1,027,368$3,192,162$4,219,530
Land$176,997-$176,997
Compensation and Service Providers

Board Members and Trustees

NameTitle
Britt T WhitfieldPresident
Adrienne MacleanTrustee/dire
Christopher R LesserTrustee/dire
Sam ForrestTrustee/dire
Todd WodraskaTrustee/dire
Matthew K KuntzAssistant Tr
Donald a BrennanSecretary
David NobleTreasurer
Tyler WackmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,761,028
Investment Income
$261,262
Other Revenue
$1,273,504
Change in Net Assets
$-430,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,295,794
Revenue Not Reported on Form 990
$3,794,765
Total Revenue per Audited Statements
$13,090,559
Total Revenue per Form 990
$9,295,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,933,536
Other Expenses$3,793,193
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,408,482$167,273-$5,575,755
Depreciation Depletion$623,378--$623,378
Insurance$564,952$29,734-$594,686
All Other Expenses$377,110$13,476-$390,586
Occupancy$323,931$17,049-$340,980
Other Employee Benefits$235,453$12,392-$247,845
Other Expenses$165,744$8,723-$174,467
Office Expenses$140,661$7,404-$148,065
Pension Plan Contributions$104,439$5,497-$109,936
Fees for Services Accounting$90,236--$90,236
Total Functional Expenses$9,405,690$321,039$0$9,726,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,726,729
Total Expenses per Audited Statements$9,726,729
Total Expenses per Form 990$9,726,729
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Right of Use Liabili$8,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization's members are allowed to participate in the organization's governance, by-laws, and have input into board of governor's elections.

Form 990, Page 6, Part VI, Line 7A

The organization's members elect one or more members of the governing body through the nominating committee.

Form 990, Page 6, Part VI, Line 7B

Decisions of the governing body are subject to approval by members through their representatives on the board of governors.

Form 990, Page 6, Part VI, Line 11B

The organization's form 990 and 990-t are reviewed by the accounting manager, a member of the finance committee, and the treasurer before it is signed and filed. A complete copy of the form 990 is made availabe to the board of directors before filing.

Form 990, Page 6, Part VI, Line 12C

Potential conflicts of interest are monitored through the board of governors.

Form 990, Page 6, Part VI, Line 15A

The organization determines compensation for management officials and key employees through salary comparison methods which are then reviewed by the executive committee.

Form 990, Page 6, Part VI, Line 15B

The organization determines compensation for management officials and key employees through salary comparison methods which are then reviewed by the executive committee.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements availabe to the public upon request to the operations manager.

Filing and Contact Details

Filer

Filer Name
Tequesta Country Club Inc
EIN
59-0814422
Phone
5617464501
Address
201 COUNTRY CLUB DRIVE, TEQUESTA, FL 33469

Signing Officer

Name
David Noble
Title
Treasurer
Phone
5615294633
Signed
2025-06-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Britt T Whitfield
Formed
1957
Legal Domicile
Fl
Voting Board Members
11
Independent Board Members
11
Employees
86
Volunteers
58

Preparer

Firm
Mari Huff CPA Pa
Address
701 S COLORADO AVENUE SUITE 2, STUART, FL 34994
Preparer
Mari Huff CPA
Phone
7728882042
Supplemental Narrative

Additional Explanations

Form 990, Part X

Fin 48 footnote the club is exempt from federal income taxes under section 501(c)(7) of the internal revenue code. However, income from certain activities not directly related to the club's tax-exempt purpose is subject to taxation as unrelated business taxable income including interest income and non-member income for clubhouse services. A provision for applicable state and federal income taxes has been made in accordance with these statutes. An entity may only recognize or continue to recognize tax positions that meet a "more likely than not" threshold. The club assesses its income tax position based on management's evaluation of the facts, circumstances and information available at the reporting date. The club did not accrue any interest expense or penalties related to tax positions. There are currently no open federal or state tax years under audit.

Form 990, Part XI, Line 9

Initiation fees - member restricted 2,603,976 capital assessments - member restricted 1,137,910 issuance of new member certificates 24 non member expense netted on 990t 4,293 redemption of membership certificates -11,000 total 3,735,203

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Upfront initiation fees member restricted 2,603,976 capital dues assess-member restricted 1,137,910 non member dinning costs netted on 990t 4,293

Raw XML Appendix399 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE PURPOSE OF THE CLUB IS TO PROVIDE AND OPERATE A PRIVATE SOCIAL CLUB AND GOLF COURSE FOR THE SOCIAL AND RECREATIONAL BENEFITS OF ITS MEMBERS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OccupancyGrp/TotalAmt0340980
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0140661
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IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1LICENSES AND TAXES
IRS990/OtherExpensesGrp/Desc2OTHER RESTAURANT SUPPLIES
IRS990/OtherExpensesGrp/Desc3GROUNDS MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115921
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IRS990/OtherExpensesGrp/ProgramServicesAmt2240980
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IRS990/OtherExpensesGrp/TotalAmt1318414
IRS990/OtherExpensesGrp/TotalAmt2240980
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IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueTotalAmt0110217
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0167273
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05408482
IRS990/OtherSalariesAndWagesGrp/TotalAmt05575755
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05497
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0104439
IRS990/PensionPlanContributionsGrp/TotalAmt0109936
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt094088
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0147963
IRS990/PrincipalOfficerNm0BRITT T WHITFIELD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1GOLF ACTIVITY
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01457466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193622
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11457466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt293622
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0201820
IRS990/PYOtherExpensesAmt03635975
IRS990/PYOtherRevenueAmt0769650
IRS990/PYProgramServiceRevenueAmt06993480
IRS990/PYRevenuesLessExpensesAmt0-1201762
IRS990/PYSalariesCompEmpBnftPaidAmt05530737
IRS990/PYTotalExpensesAmt09166712
IRS990/PYTotalRevenueAmt07964950
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-430935
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06303562
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06314694
IRS990/SavingsAndTempCashInvstGrp/EOYAmt07349034
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01027368
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03192162
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04219530
IRS990ScheduleD/EquipmentGrp/BookValueAmt02325323
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03573458
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05898781
IRS990ScheduleD/ExpensesSubtotalAmt09726729
IRS990ScheduleD/LandGrp/BookValueAmt0176997
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0176997
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02909939
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02193708
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05103647
IRS990ScheduleD/NetUnrealizedGainsInvstAmt048586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08852
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE RIGHT OF USE LIABILI
IRS990ScheduleD/OtherRevenueAmt03746179
IRS990ScheduleD/RevenueNotReportedAmt03794765
IRS990ScheduleD/RevenueSubtotalAmt09295794
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UPFRONT INITIATION FEES MEMBER RESTRICTED 2,603,976 CAPITAL DUES ASSESS-MEMBER RESTRICTED 1,137,910 NON MEMBER DINNING COSTS NETTED ON 990T 4,293
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt09726729
IRS990ScheduleD/TotalLiabilityAmt08852
IRS990ScheduleD/TotalRevenuePerForm990Amt09295794
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013090559
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09726729
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MEMBERS ARE ALLOWED TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, BY-LAWS, AND HAVE INPUT INTO BOARD OF GOVERNOR'S ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY THROUGH THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS THROUGH THEIR REPRESENTATIVES ON THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FORM 990 AND 990-T ARE REVIEWED BY THE ACCOUNTING MANAGER, A MEMBER OF THE FINANCE COMMITTEE, AND THE TREASURER BEFORE IT IS SIGNED AND FILED. A COMPLETE COPY OF THE FORM 990 IS MADE AVAILABE TO THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POTENTIAL CONFLICTS OF INTEREST ARE MONITORED THROUGH THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION DETERMINES COMPENSATION FOR MANAGEMENT OFFICIALS AND KEY EMPLOYEES THROUGH SALARY COMPARISON METHODS WHICH ARE THEN REVIEWED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABE TO THE PUBLIC UPON REQUEST TO THE OPERATIONS MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FIN 48 FOOTNOTE THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CLUB'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS TAXABLE INCOME INCLUDING INTEREST INCOME AND NON-MEMBER INCOME FOR CLUBHOUSE SERVICES. A PROVISION FOR APPLICABLE STATE AND FEDERAL INCOME TAXES HAS BEEN MADE IN ACCORDANCE WITH THESE STATUTES. AN ENTITY MAY ONLY RECOGNIZE OR CONTINUE TO RECOGNIZE TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD. THE CLUB ASSESSES ITS INCOME TAX POSITION BASED ON MANAGEMENT'S EVALUATION OF THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE REPORTING DATE. THE CLUB DID NOT ACCRUE ANY INTEREST EXPENSE OR PENALTIES RELATED TO TAX POSITIONS. THERE ARE CURRENTLY NO OPEN FEDERAL OR STATE TAX YEARS UNDER AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9INITIATION FEES - MEMBER RESTRICTED 2,603,976 CAPITAL ASSESSMENTS - MEMBER RESTRICTED 1,137,910 ISSUANCE OF NEW MEMBER CERTIFICATES 24 NON MEMBER EXPENSE NETTED ON 990T 4,293 REDEMPTION OF MEMBERSHIP CERTIFICATES -11,000 TOTAL 3,735,203
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART X
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt09726729
IRS990/TotalGrossUBIAmt0266302
IRS990/TotalLiabilitiesBOYAmt0833865
IRS990/TotalLiabilitiesEOYAmt0958536
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IRS990/TotalLiabilitiesGrp/EOYAmt0958536
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016917205
IRS990/TotalProgramServiceExpensesAmt09405690
IRS990/TotalProgramServiceRevenueAmt07761028
IRS990/TotalRevenueGrp/ExclusionAmt06209940
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09295794
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0266302
IRS990/TotalVolunteersCnt058
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017875741
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.TEQUESTACOUNTRYCLUB.NET
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID NOBLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05615294633
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TEQUESTA COUNTRY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0TEQU
ReturnHeader/Filer/EIN0590814422
ReturnHeader/Filer/PhoneNum05617464501
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 COUNTRY CLUB DRIVE
ReturnHeader/Filer/USAddress/CityNm0TEQUESTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033469
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472814883
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARI HUFF CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0701 S COLORADO AVENUE SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STUART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd034994
ReturnHeader/PreparerPersonGrp/PhoneNum07728882042
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARI HUFF CPA
ReturnHeader/ReturnTs02025-07-10T09:43:42-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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