TY 2025 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) PAOLO BAHENA......................................................................
PRESIDENT

1.00
.................

(2) RIDGE BOWDEN......................................................................
DIRECTOR

1.00
.................

(3) BRANDON BOYLES......................................................................
DIRECTOR

1.00
.................

(4) KATHY BREWER......................................................................
DIRECTOR

1.00
.................

(5) JOLI HARRIS......................................................................
VICE PRES/SE

.................

(6) SAMMY MARTINEZ......................................................................
DIRECTOR

1.00
.................

(7) MIKE POWELL......................................................................
DIRECTOR

1.00
.................

(8) JUSTIN WARREN......................................................................
TREASURER

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

ARTESIA COUNTRY CLUB
ATTN ACCOUNTING OFFICE

Employer identification number

85-0020639

Return Reference	Explanation
FORM 990, PAGE 2, PART III, LINE 4D	PRIVATE MEMBERSHIP CLUB
FORM 990, PAGE 6, PART VI, LINE 6	THE PROPERTY AND AFFAIRS OF THE CLUB SHALL BE MANAGED BY A BOARD OF DIRECTORS COMPOSED OF NINE MEMBERS OF THE CLUB, ELECTED AS HEREINAFTER PROVIDED, SUBJECT TO THE MANDATES OF THE VOTING MEMBERS AT THEIR ANNUAL MEETING, OR AT ANY SPECIAL MEETING CALLED FOR THE PURPOSE OF ACTING UPON THE AFFAIRS OF THE CLUB. EACH DIRECTOR SHALL HOLD OFFICE FOR THE TERM WHICH HE IS ELECTED AND UNTIL HIS SUCCESSOR IS ELECTED AND QUALIFIED.
FORM 990, PAGE 6, PART VI, LINE 7A	1. THE ELECTION OF NINE (9) MEMBERS CONSTITUTING THE BOARD SHALL BE HELD AT THE ANNUAL MEMBERSHIP MEETING OF THE CLUB AND SHALL BE BY BALLOT OR PROXY. THE VOTING SHALL BE CONDUCTED AND THE BALLOTS COUNTED BY TWO (2) TELLERS APPOINTED BY THE PRESIDENT OR THE PRESIDING OFFICER FOR THE PURPOSE, NEITHER OF WHOM SHALL BE A MEMBER OF THE BOARD. THE BALLOTS AND PROXIES SHALL BE RETAINED FOR A PERIOD OF SIXTY (60) DAYS. 2. AT EACH ANNUAL MEETING, THREE (3) DIRECTORS SHALL BE ELECTED FOR A TERM OF THREE (3) YEARS, AND SUCH ADDITIONAL DIRECTORS SHALL BE ELECTED AS NECESSARY TO FILL VACANCIES OCCURRING IN THE BOARD FOR THE REMAINDER OF THE UNEXPIRED TERM. 3. AT EACH SUCCEEDING ELECTION, THE BOARD SHALL, WITHIN THIRTY (30) DAYS PRECEDING THE ANNUAL MEETING, APPOINT A NOMINATING COMMITTEE OF THREE (3) RESIDENT MEMBERS OF THE CLUB, NOT MORE THAN ONE (1) OF WHOM SHALL BE A MEMBER OF THE BOARD. THE NOMINATING COMMITTEE SHALL NOMINATE AT LEAST THREE (3) PERSONS TO SERVE AS THE DIRECTORS, FOR THREE-YEAR TERMS, AND AT LEAST ONE ADDITIONAL PERSON FOR EACH VACANCY THAT MAY HAVE OCCURRED ON THE BOARD TO SERVE FOR THE REMAINDER OF THE UNEXPIRED TERMS. EACH NOMINEE MUST BE A RESIDENT MEMBER OF THE CLUB IN GOOD STANDING. THE LIST, SO NAMED, SHALL BE POSTED ON THE CLUB BULLETIN BOARD AND A COPY OF THE LIST MAILED TO EACH MEMBER OF THE CLUB BY THE SECRETARY AT LEAST 14 DAYS BEFORE THE ANNUAL MEETING. OTHER RESIDENT MEMBERS IN GOOD STANDING MAY BE NOMINATED FROM THE FLOOR FOR DIRECTORS BY A RESIDENT MEMBER. 4. A DIRECTOR MAY NOT BE RE- ELECTED IN THE YEAR IN WHICH HIS THREE (3) YEAR TERM HAS EXPIRED.
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	BYLAWS VIEWABLE ON WEBSITE.
FORM 990, PART IX, LINE 24E	SUPPLY 57,202 0 0 EVENT EXPENSE 40,782 0 0 CHEMICALS 40,676 0 0 CREDIT CARD FEES 37,852 0 0 DUES/SUB 32,071 0 0 BAD DEBT EXPENSE 28,184 0 0 TOURNEY EXPENSE (ALLOC NM 24,905 0 0 RENT/LEASE (ALLOC NM) 21,473 0 0 CONTRACT LABOR 20,291 0 0 SAND/GROUNDS KEEPING 17,811 0 0 AERIFICATION 11,732 0 0 FUEL 11,054 0 0 SEED 10,329 0 0 FERTILIZER 8,967 0 0 REPAIRS AND MAINTENANCE 8,901 0 0 UNIFORM 5,992 0 0 SUPPLY (ALLOC NM) 4,258 0 0 COMPUTER/IT 3,820 425 0 EMPLOYEE EXPENSES 3,980 0 0 CHEMICAL (ALLOC NM) 3,685 0 0 LICENSE/PERMITS 3,428 0 0 RETURNED CHECKS 2,729 0 0 CC CHARGES (ALLOC NM) 2,337 0 0 WATER 2,063 0 0 PAPER SUPPLY 2,052 0 0 PETTY CASH 1,996 0 0 SOIL TESTING 1,787 0 0 SAND/SOIL (ALLOC NM) 1,614 0 0 LANDSCAPE 1,481 0 0 CONTRACT LABOR (ALLOC NM) 1,295 0 0 MISC. 1,072 0 0 AERIFICATION (ALLOC NM) 1,063 0 0 FUEL (ALLOC NM) 1,001 0 0 SEED (ALLOC NM) 936 0 0 FERTILZER (ALLOC NM) 812 0 0 OTHER CLUBS 240 0 0 RECYCLED WATER (ALLOC NM) 187 0 0 SOIL TEST (ALLOC NM) 162 0 0 LANDSCAPE (ALLOC NM) 134 0 0 BANK CHARGES 0 124 0 MISC (ALLOC NM) 80 0 0 OTHER CLUBS (ALLOC NM) 22 0 0 TOTAL 420,456 549 0
FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE -1

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PRIVATE MEMBERSHIP CLUB
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	398
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	79
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	152,332
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	919,904	884,970
9	Program service revenue (Part VIII, line 2g) .........	892,691	996,693
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	12,334	5,283
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	786,251	740,698
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	2,611,180	2,627,644
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	954,377	1,179,592
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,592,670	1,514,057
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,547,047	2,693,649
19	Revenue less expenses. Subtract line 18 from line 12.......	64,133	-66,005
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,567,563	2,411,411
21	Total liabilities (Part X, line 26).............	875,316	785,170
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,692,247	1,626,241

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 2,385,441 including grants of $ ) (Revenue $ 996,693 )
	GOLF COURSE WITH 367 MEMBERS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












	(Code: ) (Expenses $ 149,991 including grants of $ ) (Revenue $ )
	PRIVATE MEMBERSHIP CLUB

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 149,991 including grants of $ ) (Revenue $ )
4e	Total program service expenses2,535,432

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b	884,970
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		884,970

		Business Code
2a	CART REVENUE		338,324	338,324
b	TOURNAMENT FEES		318,865	318,865
c	GUEST FEES	713910	132,359		132,359
d	CLUB RENTAL		107,201	107,201
e	MEMBER TRANSFER/LATE FEES		50,470	50,470
f	All other program service revenue.		49,474	29,501	19,973
g	Total. Add lines 2a–2f .....		996,693

3 Investment income (including dividends, interest, and othersimilar amounts) ......			283	283
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		5,000
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c		5,000
d	Net gain or (loss).........			5,000	5,000
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	1,505,689
b	Less: cost of goods sold ..		10b	764,991
c	Net income or (loss) from sales of inventory..			740,698			740,698

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See instructions.....			2,627,644	849,644	152,332	740,698

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	1,034,023	930,620	103,403
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	145,569	131,012	14,557
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	16,034		16,034
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....	1,443	1,443
13	Office expenses .......	4,208		4,208
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	105,204	94,773	10,431
17	Travel ............	612		612
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	47,862	47,862
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	92,618	92,618
23	Insurance ...	84,234	75,811	8,423
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	TOURNAMENT EXPENSE	312,416	312,416
b	EQUIPMENT RENTAL	237,032	237,032
c	REPAIRS/MAINENANCE	131,206	131,206
d	LAUNDRY/LINENS	60,183	60,183
e	All other expenses	421,005	420,456	549
25	Total functional expenses. Add lines 1 through 24e	2,693,649	2,535,432	158,217	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			109,283	1	75,245
2	Savings and temporary cash investments .........				2
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			415,231	4	279,733
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			22,280	8	32,863
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	6,504,128
b	Less: accumulated depreciation	10b	4,480,558	2,020,769	10c	2,023,570
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			2,567,563	16	2,411,411

17	Accounts payable and accrued expenses .....	56,154	17	67,727
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	819,162	23	717,443
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	875,316	26	785,170

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	321,948	29	321,948
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	1,370,299	31	1,304,293
32	Total net assets or fund balances ...........	1,692,247	32	1,626,241
33	Total liabilities and net assets/fund balances ........	2,567,563	33	2,411,411

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	600,955		600,955
b	Buildings ....	2,278,221	1,450,227	827,994
c	Leasehold improvements	2,437,070	1,899,199	537,871
d	Equipment ....	942,091	918,219	23,872
e	Other .....	245,791	212,913	32,878
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				2,023,570

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes









Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII