Civic Intelligence

Monongahela Valley Country Club

EIN 25-0672840 • 501(c)7 • Monongahela, PA

Profile

Maintenance and availability of a club, club house and grounds for social gatherings and playing of athletic games and sports.

1188 Country Club RoadMonongahela, PA 15063

www.monongahelavalleycountryclub.com

Siviq Scores

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

Liabilities / Assets

98th percentile

1.25x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.41x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

22nd percentile

-5.5%

Higher net margin than 22% 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

20th percentile

-5.5%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

46th percentile

3.2%

Faster revenue growth than 46% of similar nonprofits.

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

Assets

Down

$185,566

Down $10,885 (-5.5%) from 2023

Liabilities

Up

$232,604

Up $19,916 (+9.4%) from 2023

Net Assets

Down

-$47,038

Down $30,801 (-190%) from 2023

Revenue

Up

$566,065

Up $17,445 (+3.2%) from 2023

Expenses

Up

$597,263

Up $57,457 (+11%) from 2023

Net Income

Down

-$31,198

Down $40,012 (-454%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2014: $269,851Liabilities 2014: $241,162Net Assets 2014: $28,6892014Assets 2015: $198,302Liabilities 2015: $268,467Net Assets 2015: -$70,1652015Assets 2016: $238,853Liabilities 2016: $334,992Net Assets 2016: -$96,1392016Assets 2017: $251,683Liabilities 2017: $347,961Net Assets 2017: -$96,2782017Assets 2018: $222,305Liabilities 2018: $331,583Net Assets 2018: -$109,2782018Assets 2019: $212,515Liabilities 2019: $320,606Net Assets 2019: -$108,0912019Assets 2020: $222,543Liabilities 2020: $273,269Net Assets 2020: -$50,7262020Assets 2021: $212,532Liabilities 2021: $280,712Net Assets 2021: -$68,1802021Assets 2022: $216,364Liabilities 2022: $241,817Net Assets 2022: -$25,4532022Assets 2023: $196,451Liabilities 2023: $212,688Net Assets 2023: -$16,2372023Assets 2024: $185,566Liabilities 2024: $232,604Net Assets 2024: -$47,0382024

Highlighted filing

2024

Assets$185,566
Liabilities$232,604
Net Assets-$47,038

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $546,322Expenses 2014: $458,353Net Income 2014: $87,9692014Revenue 2015: $388,161Expenses 2015: $487,815Net Income 2015: -$99,6542015Revenue 2016: $398,982Expenses 2016: $424,146Net Income 2016: -$25,1642016Revenue 2017: $447,717Expenses 2017: $445,456Net Income 2017: $2,2612017Revenue 2018: $457,075Expenses 2018: $468,875Net Income 2018: -$11,8002018Revenue 2019: $439,741Expenses 2019: $438,954Net Income 2019: $7872019Revenue 2020: $428,319Expenses 2020: $370,954Net Income 2020: $57,3652020Revenue 2021: $429,985Expenses 2021: $449,039Net Income 2021: -$19,0542021Revenue 2022: $560,678Expenses 2022: $517,551Net Income 2022: $43,1272022Revenue 2023: $548,620Expenses 2023: $539,806Net Income 2023: $8,8142023Revenue 2024: $566,065Expenses 2024: $597,263Net Income 2024: -$31,1982024

Highlighted filing

2024

Revenue$566,065
Expenses$597,263
Net Income-$31,198

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Dec 6, 2024
Return Version
2023v6.0
Gross Receipts
$626,811
Mission and Program Overview

Mission

Maintenance and availability of a club, club house and grounds for social gatherings and playing of athletic games and sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$234,700$235,100▲ $400
Land, Buildings, and Equipment, Net$75,874$85,017▲ $9,143
Loans From Officers Directors$78,376$63,982▼ $14,394
Accounts Receivable$25,378$35,608▲ $10,230
Cash and Non-Interest-Bearing Accounts$42,448$25,843▼ $16,605
Prepaid Expenses and Deferred Charges$24,624$24,238▼ $386
Inventories for Sale or Use$20,839$7,572▼ $13,267
Rtn Earn Endowment Incm Other Fnds$-250,937$-282,138▼ $31,201
Total Assets$196,451$185,566▼ $10,885
Other Assets Total$7,288$7,288→ $0
Liabilities
Accounts Payable and Accrued Expenses$73,618$91,575▲ $17,957
Deferred Revenue$52,094$44,275▼ $7,819
Unsecured Notes Loans Payable$8,600$32,772▲ $24,172
Total Liabilities$212,688$232,604▲ $19,916
Net Assets / Fund Balance
Total Net Assets Fund Balance$-16,237$-47,038▼ $30,801
Total Liabilities and Net Assets / Fund Balance$196,451$185,566▼ $10,885

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,025$1,678,680-
Land$67,992--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eric PhillippiPresident
Bernice FranciaBoard Member
Julie MorrisBoard Member
Louis PanzaBoard Member
Richard YavorskyBoard Member
Ryan GrayBoard Member
Deborah OstetricoSecretary
Vic VitaleTreasurer
Kevin MarracciniVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$383,126
Investment Income
$1,469
Other Revenue
$181,470
Change in Net Assets
$-31,198
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,683
Salaries, Compensation, and Employee Benefits$279,580
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$199,389
Occupancy---$64,726
Other Employee Benefits---$52,636
Insurance---$43,441
All Other Expenses---$29,614
Payroll Taxes---$27,555
Depreciation Depletion---$20,771
Interest---$14,921
Other Expenses---$11,565
Office Expenses---$10,279
Information Technology---$9,954
Fees for Services Accounting---$5,890
Fees for Services Other---$5,090
Advertising---$150
Total Functional Expenses$0$0$0$597,263
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$78,376$63,982▼ $14,394
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Russell kirby bernice francia secretary board member father/daughter

Form 990, Page 6, Part VI, Line 6

The club has 37 equity and 49 non-equity members. Equity members have full voting rights for board elections and approval of board decisions that are subject to approval by members per the organization's bylaws. Non-equity members do not have voting rights.

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

The club has 37 equity and 49 non-equity members. Equity members have full voting rights for board elections and approval of board decisions that are subject to approval by members per the organization's bylaws. Non-equity members do not have voting rights.

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

The club has 37 equity and 49 non-equity members. Equity members have full voting rights for board elections and approval of board decisions that are subject to approval by members per the organization's bylaws. Non-equity members do not have voting rights.

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

The organization provided copies of the form 990 to all members during their board meeting.

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

Board meetings are held at which time members are asked if there are any conflicts of issue to disclose.

Form 990, Page 6, Part VI, Line 19

The organization makes available to the public all governing documents, confilct of interest policies, and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Monongahela Valley Country Club
EIN
25-0672840
Phone
7242583345
Address
1188 COUNTRY CLUB ROAD, MONONGAHELA, PA 15063

Signing Officer

Name
Eric Phillippi
Title
President
Phone
7245283345
Signed
2024-12-06

Organization Details

Principal Officer
Eric Phillippi
Formed
1919
Legal Domicile
Pa
Voting Board Members
46
Independent Board Members
46
Employees
18

Preparer

Firm
Opst & Associates LLC
Address
1225 SOUTH MAIN STREET STE 102, GREENSBURG, PA 15601
Preparer
Edward P Opst
Phone
7248326401
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

MISC. OTHER ACTIVITIES

Form 990, Part XI, Line 9

Additional paid in capital 397 apic adjustment 0 total 397

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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt067992
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085017
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt125000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt26991
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt36991
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd3true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt125000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt3100000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBERT MCGREW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1KEVIN DICKEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2ROBERT MCGREW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3KEVIN DICKEY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3true
IRS990ScheduleL/TotalBalanceDueAmt063982
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISC. OTHER ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RUSSELL KIRBY BERNICE FRANCIA SECRETARY BOARD MEMBER FATHER/DAUGHTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CLUB HAS 37 EQUITY AND 49 NON-EQUITY MEMBERS. EQUITY MEMBERS HAVE FULL VOTING RIGHTS FOR BOARD ELECTIONS AND APPROVAL OF BOARD DECISIONS THAT ARE SUBJECT TO APPROVAL BY MEMBERS PER THE ORGANIZATION'S BYLAWS. NON-EQUITY MEMBERS DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CLUB HAS 37 EQUITY AND 49 NON-EQUITY MEMBERS. EQUITY MEMBERS HAVE FULL VOTING RIGHTS FOR BOARD ELECTIONS AND APPROVAL OF BOARD DECISIONS THAT ARE SUBJECT TO APPROVAL BY MEMBERS PER THE ORGANIZATION'S BYLAWS. NON-EQUITY MEMBERS DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CLUB HAS 37 EQUITY AND 49 NON-EQUITY MEMBERS. EQUITY MEMBERS HAVE FULL VOTING RIGHTS FOR BOARD ELECTIONS AND APPROVAL OF BOARD DECISIONS THAT ARE SUBJECT TO APPROVAL BY MEMBERS PER THE ORGANIZATION'S BYLAWS. NON-EQUITY MEMBERS DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION PROVIDED COPIES OF THE FORM 990 TO ALL MEMBERS DURING THEIR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEETINGS ARE HELD AT WHICH TIME MEMBERS ARE ASKED IF THERE ARE ANY CONFLICTS OF ISSUE TO DISCLOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ALL GOVERNING DOCUMENTS, CONFILCT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADDITIONAL PAID IN CAPITAL 397 APIC ADJUSTMENT 0 TOTAL 397
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0196451
IRS990/TotalAssetsEOYAmt0185566
IRS990/TotalAssetsGrp/BOYAmt0196451
IRS990/TotalAssetsGrp/EOYAmt0185566
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0597263
IRS990/TotalGrossUBIAmt059491
IRS990/TotalLiabilitiesBOYAmt0212688
IRS990/TotalLiabilitiesEOYAmt0232604
IRS990/TotalLiabilitiesGrp/BOYAmt0212688
IRS990/TotalLiabilitiesGrp/EOYAmt0232604
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-16237
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-47038
IRS990/TotalProgramServiceRevenueAmt0383126
IRS990/TotalRevenueGrp/ExclusionAmt01469
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0505105
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0566065
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt059491
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0196451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185566
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt08600
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt032772
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01188 COUNTRY CLUB ROAD
IRS990/USAddress/CityNm0MONONGAHELA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015063
IRS990/VotingMembersGoverningBodyCnt046
IRS990/VotingMembersIndependentCnt046
IRS990/WebsiteAddressTxt0WWW.MONONGAHELAVALLEYCOUNTRYCLUB.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC PHILLIPPI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07245283345
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONONGAHELA VALLEY COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0MONO
ReturnHeader/Filer/EIN0250672840
ReturnHeader/Filer/PhoneNum07242583345
ReturnHeader/Filer/USAddress/AddressLine1Txt01188 COUNTRY CLUB ROAD
ReturnHeader/Filer/USAddress/CityNm0MONONGAHELA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015063
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461631796
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OPST & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 SOUTH MAIN STREET STE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015601
ReturnHeader/PreparerPersonGrp/PhoneNum07248326401
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD P OPST
ReturnHeader/ReturnTs02025-02-13T16:41:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

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