Civic Intelligence

Kittanning Country Club

EIN 25-0595745 • 501(c)7 • Kittanning, PA

Profile

To provide members and guests with a premier golf course, dining and recreational facility that is family oriented.

218 Bell Top DriveKittanning, PA 16201

www.kittanningcountryclub.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.58x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.47x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-2.6%

Higher net margin than 28% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

13%

Faster revenue growth than 69% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$603,292

Down $15,890 (-2.6%) from 2023

Liabilities

Up

$351,343

Up $3,612 (+1.0%) from 2023

Net Assets

Down

$251,949

Down $19,502 (-7.2%) from 2023

Revenue

Up

$746,507

Up $85,256 (+13%) from 2023

Expenses

Up

$766,009

Up $60,585 (+8.6%) from 2023

Net Income

Up

-$19,502

Up $24,671 (+56%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $458,018Liabilities 2016: $286,992Net Assets 2016: $171,0262016Assets 2017: $634,399Liabilities 2017: $399,470Net Assets 2017: $234,9292017Assets 2018: $602,437Liabilities 2018: $497,452Net Assets 2018: $104,9852018Assets 2019: $554,689Liabilities 2019: $389,708Net Assets 2019: $164,9812019Assets 2020: $505,569Liabilities 2020: $448,951Net Assets 2020: $56,6182020Assets 2021: $689,770Liabilities 2021: $407,845Net Assets 2021: $281,9252021Assets 2022: $759,598Liabilities 2022: $443,974Net Assets 2022: $315,6242022Assets 2023: $619,182Liabilities 2023: $347,731Net Assets 2023: $271,4512023Assets 2024: $603,292Liabilities 2024: $351,343Net Assets 2024: $251,9492024

Highlighted filing

2024

Assets$603,292
Liabilities$351,343
Net Assets$251,949

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2016: $662,837Expenses 2016: $692,700Net Income 2016: -$29,8632016Revenue 2017: $776,494Expenses 2017: $712,591Net Income 2017: $63,9032017Revenue 2018: $538,989Expenses 2018: $668,933Net Income 2018: -$129,9442018Revenue 2019: $785,307Expenses 2019: $725,311Net Income 2019: $59,9962019Revenue 2020: $415,882Expenses 2020: $524,245Net Income 2020: -$108,3632020Revenue 2021: $788,592Expenses 2021: $563,285Net Income 2021: $225,3072021Revenue 2022: $632,780Expenses 2022: $599,081Net Income 2022: $33,6992022Revenue 2023: $661,251Expenses 2023: $705,424Net Income 2023: -$44,1732023Revenue 2024: $746,507Expenses 2024: $766,009Net Income 2024: -$19,5022024

Highlighted filing

2024

Revenue$746,507
Expenses$766,009
Net Income-$19,502

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.0
Gross Receipts
$819,610
Mission and Program Overview

Mission

To provide members and guests with a premier golf course, dining and recreational facility that is family oriented.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$511,763$500,180▼ $11,583
Accounts Receivable$64,787$67,397▲ $2,610
Cash and Non-Interest-Bearing Accounts$16,134$15,736▼ $398
Prepaid Expenses and Deferred Charges$13,628$11,093▼ $2,535
Inventories for Sale or Use$12,870$8,886▼ $3,984
Total Assets$619,182$603,292▼ $15,890
Liabilities
Unsecured Notes Loans Payable$314,661$311,540▼ $3,121
Deferred Revenue$25,126$22,607▼ $2,519
Accounts Payable and Accrued Expenses$7,944$17,196▲ $9,252
Total Liabilities$347,731$351,343▲ $3,612
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$271,451$251,949▼ $19,502
Total Net Assets Fund Balance$271,451$251,949▼ $19,502
Total Liabilities and Net Assets / Fund Balance$619,182$603,292▼ $15,890

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$262,047$790,277$1,052,324
Buildings$225,861$521,745$747,606
Other Land Buildings$9,272$2,228$11,500
Land$3,000-$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Monica AviPresident
Dj KutchTrustee
Graham KukuckaTrustee
Josh OliverTrustee
Vicky BeattyTrustee
Gretchen BlackSecretary
Mark KarenchakTreasurer
Jim RearicVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$649,187
Investment Income
$11
Other Revenue
$97,309
Change in Net Assets
$-19,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$456,912
Salaries, Compensation, and Employee Benefits$309,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$268,027
All Other Expenses---$105,345
Occupancy---$67,002
Depreciation Depletion---$65,691
Insurance---$39,100
Payroll Taxes---$38,585
Other Expenses---$22,440
Interest---$17,519
Advertising---$7,155
Fees for Services Accounting---$5,532
Office Expenses---$5,482
Fees for Services Other---$3,518
Other Employee Benefits---$2,485
Total Functional Expenses$0$0$0$766,009
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 has members.

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

The organization's members have the power to elect and appoint members of the governing body.

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

All decisions not voted on by the general membership, as outlined in the club's by-laws, are left to the board of directors.

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

The governing body provides oversight and monitoring of government filings to enforce the standards and policies of the organization. Additionally, the form 990 is reviewed by the governing body prior to filing. Financial and other data included in the form 990 is compared to financial information of the organization, answers to related questions are challenged, etc.

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

The organization's written conflict of interest policy states that an interested party is under a continuing obligation to disclose any actual or potential conflict of interest as soon as it is known, or reasonably should be known. An interested party shall fully and completely disclose the material facts about any actual or potential conflicts of interest. The disclosure shall be completed and updated annually, or at such time that actual or potential conflict arises.

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

An annual review of compensation is performed by the governing body and changes are approved by a majority vote.

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

An annual review of compensation is performed by the governing body and changes are approved by a majority vote.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Kittanning Country Club
EIN
25-0595745
Phone
7245432014
Address
218 BELL TOP DRIVE, KITTANNING, PA 16201

Signing Officer

Name
Monica Avi
Title
President
Phone
7245432014
Signed
2025-05-02

Organization Details

Principal Officer
Monica Avi
Formed
1922
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
25

Preparer

Firm
Mccall Scanlon & Tice LLC
Address
5500 CORPORATE DR STE 240, PITTSBURGH, PA 15237-5090
Preparer
Ronald Scanlon CPA
Phone
4126359314
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Club party expenses 20,989 0 0 contract labor 15,884 0 0 gasoline & oil 6,241 0 0 dues & subscriptions 5,949 0 0 supplies 5,925 0 0 other supplies 5,925 0 0 sand & topdressing 5,428 0 0 laundry & linen 5,309 0 0 laundry & linen 5,309 0 0 chemicals & fertilizer 5,228 0 0 repairs and maintenance 4,623 0 0 credit card charges 4,391 0 0 equipment leasing 3,834 0 0 small tools & equipment 3,405 0 0 contract labor 2,166 0 0 licenses & permits 1,249 0 0 dues & subscriptions 811 0 0 gasoline & oil 693 0 0 sand & topdressing 603 0 0 credit card charge fees 599 0 0 small tools 378 0 0 miscellaneous expense 176 0 0 taxes/licenses 170 0 0 bank fees 32 0 0 miscellaneous 24 0 0 bank charges 4 0 0 total 105,345 0 0

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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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0500180
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S MEMBERS HAVE THE POWER TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS NOT VOTED ON BY THE GENERAL MEMBERSHIP, AS OUTLINED IN THE CLUB'S BY-LAWS, ARE LEFT TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY PROVIDES OVERSIGHT AND MONITORING OF GOVERNMENT FILINGS TO ENFORCE THE STANDARDS AND POLICIES OF THE ORGANIZATION. ADDITIONALLY, THE FORM 990 IS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING. FINANCIAL AND OTHER DATA INCLUDED IN THE FORM 990 IS COMPARED TO FINANCIAL INFORMATION OF THE ORGANIZATION, ANSWERS TO RELATED QUESTIONS ARE CHALLENGED, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S WRITTEN CONFLICT OF INTEREST POLICY STATES THAT AN INTERESTED PARTY IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN, OR REASONABLY SHOULD BE KNOWN. AN INTERESTED PARTY SHALL FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE SHALL BE COMPLETED AND UPDATED ANNUALLY, OR AT SUCH TIME THAT ACTUAL OR POTENTIAL CONFLICT ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AN ANNUAL REVIEW OF COMPENSATION IS PERFORMED BY THE GOVERNING BODY AND CHANGES ARE APPROVED BY A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6AN ANNUAL REVIEW OF COMPENSATION IS PERFORMED BY THE GOVERNING BODY AND CHANGES ARE APPROVED BY A MAJORITY VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CLUB PARTY EXPENSES 20,989 0 0 CONTRACT LABOR 15,884 0 0 GASOLINE & OIL 6,241 0 0 DUES & SUBSCRIPTIONS 5,949 0 0 SUPPLIES 5,925 0 0 OTHER SUPPLIES 5,925 0 0 SAND & TOPDRESSING 5,428 0 0 LAUNDRY & LINEN 5,309 0 0 LAUNDRY & LINEN 5,309 0 0 CHEMICALS & FERTILIZER 5,228 0 0 REPAIRS AND MAINTENANCE 4,623 0 0 CREDIT CARD CHARGES 4,391 0 0 EQUIPMENT LEASING 3,834 0 0 SMALL TOOLS & EQUIPMENT 3,405 0 0 CONTRACT LABOR 2,166 0 0 LICENSES & PERMITS 1,249 0 0 DUES & SUBSCRIPTIONS 811 0 0 GASOLINE & OIL 693 0 0 SAND & TOPDRESSING 603 0 0 CREDIT CARD CHARGE FEES 599 0 0 SMALL TOOLS 378 0 0 MISCELLANEOUS EXPENSE 176 0 0 TAXES/LICENSES 170 0 0 BANK FEES 32 0 0 MISCELLANEOUS 24 0 0 BANK CHARGES 4 0 0 TOTAL 105,345 0 0
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 IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0619182
IRS990/TotalAssetsEOYAmt0603292
IRS990/TotalAssetsGrp/BOYAmt0619182
IRS990/TotalAssetsGrp/EOYAmt0603292
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0766009
IRS990/TotalGrossUBIAmt085732
IRS990/TotalLiabilitiesBOYAmt0347731
IRS990/TotalLiabilitiesEOYAmt0351343
IRS990/TotalLiabilitiesGrp/BOYAmt0347731
IRS990/TotalLiabilitiesGrp/EOYAmt0351343
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0271451
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0251949
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03550
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014385
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt010835
IRS990/TotalProgramServiceRevenueAmt0649187
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0660775
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0746507
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt085732
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0619182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0603292
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0314661
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0311540
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0169 RAINBOW DRIVE
IRS990/USAddress/CityNm0KITTANNING
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.KITTANNINGCOUNTRYCLUB.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MONICA AVI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07245432014
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KITTANNING COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0KITT
ReturnHeader/Filer/EIN0250595745
ReturnHeader/Filer/PhoneNum07245432014
ReturnHeader/Filer/USAddress/AddressLine1Txt0218 BELL TOP DRIVE
ReturnHeader/Filer/USAddress/CityNm0KITTANNING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016201
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262728289
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCCALL SCANLON & TICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05500 CORPORATE DR STE 240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152375090
ReturnHeader/PreparerPersonGrp/PhoneNum04126359314
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD SCANLON CPA
ReturnHeader/ReturnTs02025-05-12T09:37:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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