MITCHELL L. STUMP, CPA
POSITION
President, Mitchell L. Stump, CPA, PA; President, Club Book Series, Inc.
EDUCATION
Born in Stumptown, WV;
Educated in West Virginia public schools;
B.A. in Business Administration, Marshall University, Huntington,
WV, 1971
PROFESSIONAL CERTIFICATION
Certified Public Accountant, North Carolina, 1979; Licensed
to practice in Florida, 1991
PROFESSIONAL HISTORY
Internal Revenue Service; Revenue Agent; 1972-1980; Public
accounting with regional & national accounting firms, 1980
to 1996; President, Mitchell L. Stump, CPA, PA, 1996 - present; President, Club Book Series, Inc., 2006 - present
PROFESSIONAL ACTIVITIES: CLUB SPECIFIC
- Author and publisher of Club Tax Book - An Accumulation of Tax Issues Specific to Clubs
- Author and publisher of Club Sales & Use Tax Book - An Accumulation of Sales & Use Tax Issues Specific to Florida Clubs
- Author and publisher of Club Equity Conversion Book - An Accumulation of Club Equity Conversion Issues Specific To Clubs
- Author and publisher of Club "It's All About Golf" Book - The Musings of a Tax Guy
- Honorary Member, Club Managers Association of America, FL Chapter
- Member Hospitality Financial & Technology Professionals; Past Local Chapter Director HFTP, Treasure Coast & Gold Coast Chapters
- HFTP; Uniform System of Financial Reporting for Clubs Revision Subcommittee and Contributor to the Tax Chapter
- Former AICPA Tax Resource Panelist, Exempt Organizations
- Former The Exempt Organization Tax Review Advisory Board Member
- Tax Adviser Editorial Adviser '90 to '02
FREQUENT WRITER AND SPEAKER
- CPA Today Magazine
- Club Management Magazine
- Club Managers Association of America Conferences
- Hospitality Financial & Technology Professionals Conferences
- Practical Accountant Magazine
- The Board Room Magazine
- The Bottomline Magazine
- The Club Marketing Report
- The Exempt Organization Tax Review
- The Private Club Advisor Newsletter
- The Tax Adviser Magazine
AWARDS
CMAA Premier Club Services; Club
Tax Book 1999-2000 Signature Item of the Year; The
Board Room Magazine: 1999 New Product of the Year; Club Tax Book; 2000
Golf Tax Consultant of the Year; 2nd Place; 2000 Outstanding Article
Submission: "The Internet & 501(c)(7) Clubs"; 2001
Tax Consultant of the Year; 2nd Place2001 Outstanding Marketing
Article; "501(c)(7) Clubs - Advertising for New Members"
- Club consulting in conjunction with Club Tax Book subscriptions
- Equity conversion consulting with local Clubs and their representatives from across the country
- 501(c)(7) tax-exempt applications
- Private Letter Rulings on Club specific issues
- Consulting with Club Boards on tax issues
- Tax controversies with state and federal taxing authorities
- Real estate development amenity cost allocations analysis
- Analysis of section 277 taxable and 501(c)(7) tax-exempt issues
- Section 501(c)(7) web site analysis
- Club tax return preparation
- Club operating budget analysis
- Club trend analysis for peer groups
- Club marketing
CLUB REFERENCES
The firm has Club clients located in all corners of the United
States. We respect the confidentiality of our relationships, therefore,
Club references are available only upon request. More than references
from satisfied Club clients, you may be interested in our reputation
with professionals working in the Club industry. We take pride
in the company that we keep!
| Richard Cherry | Robert J. Lamb, Jr. |
| Attorney at Law | Attorney at Law |
| Cherry and Edgar, PA | Lamb & Associates |
| 8409 N. Military Trail | 10800 Sikes Place |
| Suite 123 | Charlotte, NC 28277 |
| Palm Beach Gardens, FL 33410 | |
| Robin Baker | Michael P. Sim |
| Attorney at Law | Attorney at Law |
| Gunster, Yoakley & Stewart, P.A. | Gunster, Yoakley & Stewart, P.A. |
| Phillips Point, Suite 500 East | Phillips Point, Suite 500 East |
| 777 South Flagler Drive | 777 South Flagler Drive |
| West Palm Beach, FL 33402 | West Palm Beach, FL 33402 |
| James B. Singerling, CCM | Robyn Stowell |
| Executive Vice President | Attorney at Law |
| Club Managers Association of America | Holme Roberts & Owen, LLP |
| 1733 King Street | 16427 N. Scottsdale Road |
| Alexandria, VA 22314 | Scottsdale, AZ 85254 |
| John G. Fornaro | Michael J. Shapiro |
| Publisher | Financial Consultant |
| The BoardRoom Magazine | Smith Barney, Inc. |
| PO Box 14021 | 111 SE First Street |
| Irvine, CA 92623 | Boca Raton, FL 33432 |
| Leonard J. Bartello | Barry S. Frank |
| Certified Public Accountant | Norton Consulting |
| 3426 S.W. 26th Street | 11380 Prosperity Farms Road |
| Ft. Lauderdale, FL 33312 | Suite 210 |
| Palm Beach Gardens, FL 33410 | |
| Paul Erickson | Marc Spencer |
| Alley, Maass, Rogers & Lindsay, PA | Rylan Holmes |
| 321 Royal Poinciana Plaza | 3030 N. Rocky Point Drive West |
| PO Box 431 | Suite 350 |
| Palm Beach, FL 33480 | Tampa, FL 33607 |





