Civic Intelligence

Westchester Hills Golf Club Inc

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.

401 RidgewayWhite Plains, NY 10605

www.westchesterhills.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.01x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

1.20x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Net Margin

26th percentile

-1.8%

Higher net margin than 26% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)7 • $5M-$10M nonprofits • Source year 2024

Asset Growth

38th percentile

-0.1%

Faster asset growth than 38% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

6.9%

Faster revenue growth than 55% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $8,932,474Liabilities 2010: $3,420,518Net Assets 2010: $5,511,9562010Assets 2011: $8,557,822Liabilities 2011: $3,329,270Net Assets 2011: $5,228,5522011Assets 2012: $9,827,500Liabilities 2012: $5,180,179Net Assets 2012: $4,647,3212012Assets 2013: $9,295,411Liabilities 2013: $5,203,232Net Assets 2013: $4,092,1792013Assets 2014: $8,916,708Liabilities 2014: $5,285,762Net Assets 2014: $3,630,9462014Assets 2015: $6,747,436Liabilities 2015: $5,786,778Net Assets 2015: $960,6582015Assets 2016: $6,248,525Liabilities 2016: $5,471,728Net Assets 2016: $776,7972016Assets 2017: $6,114,049Liabilities 2017: $5,761,848Net Assets 2017: $352,2012017Assets 2018: $5,580,852Liabilities 2018: $5,751,094Net Assets 2018: -$170,2422018Assets 2019: $4,455,095Liabilities 2019: $5,056,481Net Assets 2019: -$601,3862019Assets 2020: $4,503,510Liabilities 2020: $5,201,362Net Assets 2020: -$697,8522020Assets 2021: $7,065,789Liabilities 2021: $7,438,377Net Assets 2021: -$372,5882021Assets 2022: $9,424,213Liabilities 2022: $9,208,733Net Assets 2022: $215,4802022Assets 2023: $9,556,315Liabilities 2023: $9,508,268Net Assets 2023: $48,0472023Assets 2024: $9,547,107Liabilities 2024: $9,643,072Net Assets 2024: -$95,9652024

Highlighted filing

2024

Assets$9,547,107
Liabilities$9,643,072
Net Assets-$95,965

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,810,4772010Expenses 2011: $4,808,0392011Expenses 2012: $5,584,0302012Revenue 2013: $5,451,975Expenses 2013: $6,027,624Net Income 2013: -$575,6492013Revenue 2014: $5,421,578Expenses 2014: $5,882,812Net Income 2014: -$461,2342014Revenue 2015: $5,544,139Expenses 2015: $6,754,310Net Income 2015: -$1,210,1712015Revenue 2016: $6,108,389Expenses 2016: $6,292,250Net Income 2016: -$183,8612016Revenue 2017: $6,091,277Expenses 2017: $6,515,875Net Income 2017: -$424,5982017Revenue 2018: $6,007,809Expenses 2018: $6,522,464Net Income 2018: -$514,6552018Revenue 2019: $5,679,136Expenses 2019: $6,110,280Net Income 2019: -$431,1442019Revenue 2020: $5,408,545Expenses 2020: $5,505,011Net Income 2020: -$96,4662020Revenue 2021: $7,028,257Expenses 2021: $6,702,994Net Income 2021: $325,2632021Revenue 2022: $7,428,940Expenses 2022: $6,840,872Net Income 2022: $588,0682022Revenue 2023: $7,486,235Expenses 2023: $7,653,668Net Income 2023: -$167,4332023Revenue 2024: $8,005,535Expenses 2024: $8,149,547Net Income 2024: -$144,0122024

Highlighted filing

2024

Revenue$8,005,535
Expenses$8,149,547
Net Income-$144,012

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.55$9.64$0.10$8.01$8.15$0.14
2023Detailed filing. Detailed filing data is available for this year.$9.56$9.51$0.05$7.49$7.65$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.42$9.21$0.22$7.43$6.84$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.07$7.44$0.37$7.03$6.70$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$5.20$0.70$5.41$5.51$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$5.06$0.60$5.68$6.11$0.43
2018Detailed filing. Detailed filing data is available for this year.$5.58$5.75$0.17$6.01$6.52$0.51
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.11$5.76$0.35$6.09$6.52$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$5.47$0.78$6.11$6.29$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$5.79$0.96$5.54$6.75$1.21
2014Detailed filing. Detailed filing data is available for this year.$8.92$5.29$3.63$5.42$5.88$0.46
2013Detailed filing. Detailed filing data is available for this year.$9.30$5.20$4.09$5.45$6.03$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.83$5.18$4.65$5.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.56$3.33$5.23$4.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.93$3.42$5.51$4.81
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$9,617,214
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anthony JusticPresident
Carmine LippolisGovernor
Chris ManningGovernor
David TroiloGovernor
Harry BigelowGovernor
Leonard MedicoGovernor
Matt LoftusGovernor
Robert AntonelleSecretary
Tom HeaslipVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,765,494
Investment Income
$0
Other Revenue
$720,741
Change in Net Assets
$-167,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,486,235
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,130,977
Total Revenue per Audited Statements
$9,617,212
Total Revenue per Form 990
$7,486,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
Capital Lease$592,514
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

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.

Form 990, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, Line 7A

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.

Form 990, Part VI, Section A, Line 7B

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.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section C, Line 19

Governing documents are available by written request. The form 990 is available at "guidestar.org".

Filing and Contact Details

Filer

Filer Name
Westchester Hills Golf Club Inc
EIN
13-1737042
Phone
9149485020
Address
401 RIDGEWAY, WHITE PLAINS, NY 10605

Signing Officer

Name
Josh Lowney
Title
General Manager
Phone
9149485020
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Lowney
Formed
1913
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
9

Preparer

Firm
PKF O'CONNOR DAVIES ADVISORY LLC
Address
40 WESTMINSTER STREET SUITE 600, PROVIDENCE, RI 02903
Preparer
Kerri Rawcliffe
Phone
4016216200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

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.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML Appendix398 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0843195
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0952088
IRS990/AccountsReceivableGrp/BOYAmt0554611
IRS990/AccountsReceivableGrp/EOYAmt0473236
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE THE GAME OF GOLF AND OTHER ATHLETIC SPORTS, AND TO MAINTAIN A GOLF AND COUNTRY CLUB.
IRS990/AdvertisingGrp/TotalAmt0141610
IRS990/AllOtherExpensesGrp/TotalAmt099864
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum09149485020
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 RIDGEWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0WHITEPLAINS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010605
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IRS990/CashNonInterestBearingGrp/EOYAmt0546742
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt019722
IRS990/ConflictOfInterestPolicyInd01
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IRS990/CostOfGoodsSoldAmt02130979
IRS990/CreditCounselingInd00
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IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/TotalAmt0765064
IRS990/Desc0THE 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.
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IRS990/EmployeeCnt012
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IRS990/FeesForServicesAccountingGrp/TotalAmt034575
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IRS990/FeesForServicesManagementGrp/TotalAmt088068
IRS990/FeesForServicesOtherGrp/TotalAmt033958
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IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID TROILO
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IRS990/Form990PartVIISectionAGrp/PersonNm6TOM HEASLIP
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT ANTONELLE
IRS990/Form990PartVIISectionAGrp/PersonNm8CARMINE LIPPOLIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8GOVERNOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToOrganizationsInd00
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IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt083180
IRS990/InitiationFeesAndCapContriAmt07605
IRS990/InsuranceGrp/TotalAmt059940
IRS990/InterestGrp/TotalAmt019292
IRS990/InventoriesForSaleOrUseGrp/BOYAmt087213
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0107825
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0WESTCHESTER 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt048047
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0499272
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0572316
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IRS990/NetUnrelatedBusTxblIncmAmt011875
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt048047
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0735604
IRS990/OfficeExpensesGrp/TotalAmt0104798
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0OUTSOURCED STAFF COSTS
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/TotalAmt04010337
IRS990/OtherExpensesGrp/TotalAmt1357162
IRS990/OtherExpensesGrp/TotalAmt2334452
IRS990/OtherExpensesGrp/TotalAmt3138804
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IRS990/OtherLiabilitiesGrp/EOYAmt0592514
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
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IRS990/OtherRevenueTotalAmt0148425
IRS990/OtherSalariesAndWagesGrp/TotalAmt0415253
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt053996
IRS990/PensionPlanContributionsGrp/TotalAmt0145279
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0385896
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029120
IRS990/PrincipalOfficerNm0JOSH LOWNEY
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IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2GREENS FEES AND LESSONS
IRS990/ProgramServiceRevenueGrp/Desc3GOLF CART RENTALS
IRS990/ProgramServiceRevenueGrp/Desc4SPORTING ACTIVITIES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04644093
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11156991
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2298816
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3155172
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11156991
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2723976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3155172
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IRS990/PYOtherRevenueAmt0566812
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07428940
IRS990/ReconcilationRevenueExpnssAmt0-167433
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01948821
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02279081
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04227902
IRS990ScheduleD/EquipmentGrp/BookValueAmt0337332
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0375160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0712492
IRS990ScheduleD/ExpensesNotReportedAmt02130977
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07653668
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0274700
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0274700
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05112096
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0905746
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06017842
IRS990ScheduleD/OtherExpensesIncludedAmt02130977
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0726443
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091681
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0818124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0592514
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/OtherRevenueAmt02130977
IRS990ScheduleD/RevenueNotReportedAmt02130977
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07486235
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0US 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt07653668
IRS990ScheduleD/TotalLiabilityAmt0592514
IRS990ScheduleD/TotalRevenuePerForm990Amt07486235
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09617212
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09784645
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURSUANT 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/ExplanationTxt1WESTCHESTER 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/ExplanationTxt2THE 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/ExplanationTxt3THE 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/ExplanationTxt4THE 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/ExplanationTxt5WESTCHESTER 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/ExplanationTxt6GOVERNING DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST. THE FORM 990 IS AVAILABLE AT "GUIDESTAR.ORG".
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt09508268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215480
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IRS990/WebsiteAddressTxt0WWW.WESTCHESTERHILLS.ORG
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSH LOWNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09149485020
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PKF O'CONNOR DAVIES ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 WESTMINSTER STREET SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002903
ReturnHeader/PreparerPersonGrp/PhoneNum04016216200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KERRI RAWCLIFFE
ReturnHeader/ReturnTs02024-11-15T08:22:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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