Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 13-1737042 • 501(c)7 • White Plains, NY
Profile
Westchester hills golf club, inc. (the "club") is a not-for-profit membership corporation located in white plains, new york. The club was incorporated in 1913 and was formed for the purpose of maintaining a golf course and clubhouse facility for its members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$9,547,107
Down $9,208 (-0.1%) from 2023
Liabilities
Up$9,643,072
Up $134,804 (+1.4%) from 2023
Net Assets
Down-$95,965
Down $144,012 (-300%) from 2023
Revenue
Up$8,005,535
Up $519,300 (+6.9%) from 2023
Expenses
Up$8,149,547
Up $495,879 (+6.5%) from 2023
Net Income
Up-$144,012
Up $23,421 (+14%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
Westchester hills golf club, inc. (the "club") is a not-for-profit membership corporation located in white plains, new york. The club was incorporated in 1913 and was formed for the purpose of maintaining a golf course and clubhouse facility for its members.
To promote the game of golf and other athletic sports, and to maintain a golf and country club.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,772,143 | $8,399,392 | ▲ $627,249 |
| Cash and Non-Interest-Bearing Accounts | $624,350 | $546,742 | ▼ $77,608 |
| Accounts Receivable | $554,611 | $473,236 | ▼ $81,375 |
| Inventories for Sale or Use | $87,213 | $107,825 | ▲ $20,612 |
| Prepaid Expenses and Deferred Charges | $385,896 | $29,120 | ▼ $356,776 |
| Total Assets | $9,424,213 | $9,556,315 | ▲ $132,102 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $5,886,579 | $5,736,100 | ▼ $150,479 |
| Deferred Revenue | $2,127,892 | $2,227,566 | ▲ $99,674 |
| Accounts Payable and Accrued Expenses | $843,195 | $952,088 | ▲ $108,893 |
| Other Liabilities | $351,067 | $592,514 | ▲ $241,447 |
| Total Liabilities | $9,208,733 | $9,508,268 | ▲ $299,535 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $215,480 | $48,047 | ▼ $167,433 |
| Total Net Assets Fund Balance | $215,480 | $48,047 | ▼ $167,433 |
| Total Liabilities and Net Assets / Fund Balance | $9,424,213 | $9,556,315 | ▲ $132,102 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $5,112,096 | $905,746 | $6,017,842 |
| Buildings | $1,948,821 | $2,279,081 | $4,227,902 |
| Other Land Buildings | $726,443 | $91,681 | $818,124 |
| Equipment | $337,332 | $375,160 | $712,492 |
| Land | $274,700 | - | $274,700 |
| Name | Title |
|---|---|
| Anthony Justic | President |
| Carmine Lippolis | Governor |
| Chris Manning | Governor |
| David Troilo | Governor |
| Harry Bigelow | Governor |
| Leonard Medico | Governor |
| Matt Loftus | Governor |
| Robert Antonelle | Secretary |
| Tom Heaslip | VP/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $7,039,140 |
| Salaries, Compensation, and Employee Benefits | $614,528 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $765,064 |
| Occupancy | - | - | - | $735,604 |
| Other Salaries and Wages | - | - | - | $415,253 |
| Pension Plan Contributions | - | - | - | $145,279 |
| Advertising | - | - | - | $141,610 |
| Other Expenses | - | - | - | $138,804 |
| Office Expenses | - | - | - | $104,798 |
| All Other Expenses | - | - | - | $99,864 |
| Fees for Services Management | - | - | - | $88,068 |
| Information Technology | - | - | - | $83,180 |
| Insurance | - | - | - | $59,940 |
| Payroll Taxes | - | - | - | $53,996 |
| Fees for Services Accounting | - | - | - | $34,575 |
| Fees for Services Other | - | - | - | $33,958 |
| Conferences and Meetings | - | - | - | $19,722 |
| Interest | - | - | - | $19,292 |
| Travel | - | - | - | $10,726 |
| Fees for Services Legal | - | - | - | $1,984 |
| Total Functional Expenses | $0 | $0 | $0 | $7,653,668 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $9,784,645 |
| Expenses per Audited Statements | $7,653,668 |
| Total Expenses per Form 990 | $7,653,668 |
| Expenses Not Reported on Form 990 | $2,130,977 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Capital Lease | $592,514 |
“Pursuant to a management agreement, the organization engages troon golf, llc to supervise and direct the management and operation of the club. Management fees and other charges paid for the year ended december 31, 2023 amounted to $88,068. The club had a general manager in 2023, josh lowney who received $267,789 in compensation. The club also had four key employees in 2023. Chris marinaro, head golf professional, who received $207,015 in compensation. Andrew thompson, superintendent, who received $194,154 in compensation. Gary king, head chef, who received $198,138 in compensation. The club had two highly compensated employees. Richard mitchell, food & beverage director, who received $137,836 in compensation. Jacquie faldetta, membership director, who received $107,166.”
“Westchester hills golf club is a membership organization and has the following categories of membership: -regular golf -junior golf -corporate golf -house all sport membership -house and pool -house”
“The control and management of the club and its affairs is vested in a board of governors, who are elected from the organization's own members. At the annual meeting, nominations for membership on the nominating committee are made by regular members. It is the duty of the nominating committee to make nominations for members of the board of governors.”
“The by-laws of the organization may be amended or repealed by the organization's members. Additionally, regular members in good standing are entitled to vote upon a resolution for the voluntary dissolution of the club.”
“The form 990 is reviewed by management and the audit committee. The return is circulated to all members of the club's governing body prior to submission to the irs.”
“Westchester hills golf club, inc. Currently has in place a conflict of interest policy, which it annually monitors and enforces. All members of the governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exist. It is the responsibility of the board of governors to review any disclosures and determine whether a conflict of interest exists. If a conflict of interest exists, the governing body will openly review the situation and address the conflict. Any member of the board who is involved with the conflict must recuse himself from voting on the matter.”
“Governing documents are available by written request. The form 990 is available at "guidestar.org".”
“The organization has an audit committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process has not changed from the prior year.”
“Us gaap requires evaluation of tax positions taken by the club and recognition of a liability in the financial statements if the club has taken uncertain tax positions that more likely-than-not would not be sustained upon examination by the taxing authorities. As of december 31, 2023 and 2022, management has determined that it has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. As of december 31, 2023, tax returns since december 31, 2020 remain open to examination by most taxing authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 843195 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 952088 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 554611 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 473236 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE THE GAME OF GOLF AND OTHER ATHLETIC SPORTS, AND TO MAINTAIN A GOLF AND COUNTRY CLUB. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 141610 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 99864 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LETITIA BAVIELLO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9149485020 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 401 RIDGEWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WHITEPLAINS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10605 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 624350 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 546742 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 19722 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 2130979 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 7039140 |
| IRS990/CYOtherRevenueAmt | 0 | 720741 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6765494 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -167433 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 614528 |
| IRS990/CYTotalExpensesAmt | 0 | 7653668 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7486235 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2127892 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2227566 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 765064 |
| IRS990/Desc | 0 | THE ORGANIZATION IS A FAMILY-FRIENDLY PRIVATE GOLF CLUB THAT FEATURES FAIRWAYS LINED WITH MATURE TREES, ROLLING HILLS, AND CONTOURED GREENS. WESTCHESTER HILLS ALSO FEATURES PRACTICE FACILITIES INCLUDING A DRIVING RANGE AND TWO LARGE GREENS TO FINE-TUNE YOUR SHORT GAME. THE PRIVATE COURSE IS EXCLUSIVELY AVAILABLE TO MEMBERS AND THEIR GUESTS. THERE IS A FULL SCHEDULE OF EVENTS THROUGHOUT THE SEASON RANGING FROM PARENT/CHILD TOURNAMENTS AND COUPLES TWILIGHT GOLF TO HIGHLY COMPETITIVE INDIVIDUAL TOURNAMENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 34575 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1984 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 88068 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 33958 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRIS MANNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MATT LOFTUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | HARRY BIGELOW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID TROILO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEONARD MEDICO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANTHONY JUSTIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | TOM HEASLIP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT ANTONELLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CARMINE LIPPOLIS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | GOVERNOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VP/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | GOVERNOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1913 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9617214 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 602030 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 2703295 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 83180 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 7605 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 59940 |
| IRS990/InterestGrp/TotalAmt | 0 | 19292 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 87213 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 107825 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3651668 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7772143 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8399392 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12051060 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | WESTCHESTER HILLS GOLF CLUB, INC. (THE "CLUB") IS A NOT-FOR-PROFIT MEMBERSHIP CORPORATION LOCATED IN WHITE PLAINS, NEW YORK. THE CLUB WAS INCORPORATED IN 1913 AND WAS FORMED FOR THE PURPOSE OF MAINTAINING A GOLF COURSE AND CLUBHOUSE FACILITY FOR ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 5886579 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 5736100 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 215480 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 48047 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 499272 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 572316 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 73044 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 11875 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 215480 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 48047 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 735604 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 104798 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | OUTSOURCED STAFF COSTS |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4010337 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 357162 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 334452 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 138804 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 351067 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 592514 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 148425 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 148425 |
| IRS990/OtherRevenueTotalAmt | 0 | 148425 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 415253 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 53996 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 145279 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 385896 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 29120 |
| IRS990/PrincipalOfficerNm | 0 | JOSH LOWNEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | US GAAP REQUIRES EVALUATION OF TAX POSITIONS TAKEN BY THE CLUB AND RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS IF THE CLUB HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, TAX RETURNS SINCE DECEMBER 31, 2020 REMAIN OPEN TO EXAMINATION BY MOST TAXING AUTHORITIES. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PURSUANT TO A MANAGEMENT AGREEMENT, THE ORGANIZATION ENGAGES TROON GOLF, LLC TO SUPERVISE AND DIRECT THE MANAGEMENT AND OPERATION OF THE CLUB. MANAGEMENT FEES AND OTHER CHARGES PAID FOR THE YEAR ENDED DECEMBER 31, 2023 AMOUNTED TO $88,068. THE CLUB HAD A GENERAL MANAGER IN 2023, JOSH LOWNEY WHO RECEIVED $267,789 IN COMPENSATION. THE CLUB ALSO HAD FOUR KEY EMPLOYEES IN 2023. CHRIS MARINARO, HEAD GOLF PROFESSIONAL, WHO RECEIVED $207,015 IN COMPENSATION. ANDREW THOMPSON, SUPERINTENDENT, WHO RECEIVED $194,154 IN COMPENSATION. GARY KING, HEAD CHEF, WHO RECEIVED $198,138 IN COMPENSATION. THE CLUB HAD TWO HIGHLY COMPENSATED EMPLOYEES. RICHARD MITCHELL, FOOD & BEVERAGE DIRECTOR, WHO RECEIVED $137,836 IN COMPENSATION. JACQUIE FALDETTA, MEMBERSHIP DIRECTOR, WHO RECEIVED $107,166. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WESTCHESTER HILLS GOLF CLUB IS A MEMBERSHIP ORGANIZATION AND HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: -REGULAR GOLF -JUNIOR GOLF -CORPORATE GOLF -HOUSE ALL SPORT MEMBERSHIP -HOUSE AND POOL -HOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CONTROL AND MANAGEMENT OF THE CLUB AND ITS AFFAIRS IS VESTED IN A BOARD OF GOVERNORS, WHO ARE ELECTED FROM THE ORGANIZATION'S OWN MEMBERS. AT THE ANNUAL MEETING, NOMINATIONS FOR MEMBERSHIP ON THE NOMINATING COMMITTEE ARE MADE BY REGULAR MEMBERS. IT IS THE DUTY OF THE NOMINATING COMMITTEE TO MAKE NOMINATIONS FOR MEMBERS OF THE BOARD OF GOVERNORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BY-LAWS OF THE ORGANIZATION MAY BE AMENDED OR REPEALED BY THE ORGANIZATION'S MEMBERS. ADDITIONALLY, REGULAR MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE UPON A RESOLUTION FOR THE VOLUNTARY DISSOLUTION OF THE CLUB. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE. THE RETURN IS CIRCULATED TO ALL MEMBERS OF THE CLUB'S GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | WESTCHESTER HILLS GOLF CLUB, INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY, WHICH IT ANNUALLY MONITORS AND ENFORCES. ALL MEMBERS OF THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IT IS THE RESPONSIBILITY OF THE BOARD OF GOVERNORS TO REVIEW ANY DISCLOSURES AND DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY WILL OPENLY REVIEW THE SITUATION AND ADDRESS THE CONFLICT. ANY MEMBER OF THE BOARD WHO IS INVOLVED WITH THE CONFLICT MUST RECUSE HIMSELF FROM VOTING ON THE MATTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST. THE FORM 990 IS AVAILABLE AT "GUIDESTAR.ORG". |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
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