Civic Intelligence

Westmoreland Country Club

EIN 25-0877920 • 501(c)7 • Export, PA

View Organization Page

Profile

Provide facilities for which club members could organize activities for their own pleasure and recreation.

7100 Mellon RoadExport, PA 15632

www.westmorelandcc.com

Siviq Scores

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

Liabilities / Assets

58th percentile

0.47x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

50th percentile

0.65x

Higher debt load relative to revenue than 50% of similar nonprofits.

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

Net Margin

40th percentile

2.1%

Higher net margin than 40% 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

20th percentile

-3.1%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

30th percentile

0.5%

Faster revenue growth than 30% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$6,121,494

Down $196,688 (-3.1%) from 2023

Liabilities

Down

$2,882,273

Down $291,269 (-9.2%) from 2023

Net Assets

Up

$3,239,221

Up $94,581 (+3.0%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin40th percentile

Revenue

Up

$4,404,885

Up $22,652 (+0.5%) from 2023

Expenses

Down

$4,310,304

Down $162,801 (-3.6%) from 2023

Net Income

Up

$94,581

Up $185,453 (+204%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,256,952Liabilities 2011: $3,245,759Net Assets 2011: $2,011,1932011Assets 2012: $5,178,311Liabilities 2012: $3,500,676Net Assets 2012: $1,677,6352012Assets 2016: $4,308,870Liabilities 2016: $3,024,097Net Assets 2016: $1,284,7732016Assets 2017: $4,097,686Liabilities 2017: $1,606,527Net Assets 2017: $2,491,1592017Assets 2018: $4,497,316Liabilities 2018: $2,063,844Net Assets 2018: $2,433,4722018Assets 2019: $4,337,381Liabilities 2019: $2,158,826Net Assets 2019: $2,178,5552019Assets 2020: $4,195,012Liabilities 2020: $2,683,407Net Assets 2020: $1,511,6052020Assets 2021: $4,429,109Liabilities 2021: $2,238,560Net Assets 2021: $2,190,5492021Assets 2022: $5,764,037Liabilities 2022: $2,528,525Net Assets 2022: $3,235,5122022Assets 2023: $6,318,182Liabilities 2023: $3,173,542Net Assets 2023: $3,144,6402023Assets 2024: $6,121,494Liabilities 2024: $2,882,273Net Assets 2024: $3,239,2212024

Highlighted filing

2024

Assets$6,121,494
Liabilities$2,882,273
Net Assets$3,239,221
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,856,6962011Expenses 2012: $3,015,5732012Revenue 2016: $2,535,420Expenses 2016: $2,778,514Net Income 2016: -$243,0942016Revenue 2017: $4,167,672Expenses 2017: $3,257,879Net Income 2017: $909,7932017Revenue 2018: $2,791,959Expenses 2018: $2,849,646Net Income 2018: -$57,6872018Revenue 2019: $2,460,535Expenses 2019: $2,715,452Net Income 2019: -$254,9172019Revenue 2020: $1,927,010Expenses 2020: $2,593,960Net Income 2020: -$666,9502020Revenue 2021: $3,491,947Expenses 2021: $2,986,319Net Income 2021: $505,6282021Revenue 2022: $5,828,429Expenses 2022: $4,796,020Net Income 2022: $1,032,4092022Revenue 2023: $4,382,233Expenses 2023: $4,473,105Net Income 2023: -$90,8722023Revenue 2024: $4,404,885Expenses 2024: $4,310,304Net Income 2024: $94,5812024

Highlighted filing

2024

Revenue$4,404,885
Expenses$4,310,304
Net Income$94,581
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,121,494
Liabilities
$2,882,273
Net assets
$3,239,221
Revenue
$4,404,885
Expenses
$4,310,304
Net income
$94,581
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.12$2.88$3.24$4.40$4.31$0.09
2023Detailed filing. Detailed filing data is available for this year.$6.32$3.17$3.14$4.38$4.47$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.76$2.53$3.24$5.83$4.80$1.03
2021Detailed filing. Detailed filing data is available for this year.$4.43$2.24$2.19$3.49$2.99$0.51
2020Detailed filing. Detailed filing data is available for this year.$4.20$2.68$1.51$1.93$2.59$0.67
2019Detailed filing. Detailed filing data is available for this year.$4.34$2.16$2.18$2.46$2.72$0.25
2018Detailed filing. Detailed filing data is available for this year.$4.50$2.06$2.43$2.79$2.85$0.06
2017Detailed filing. Detailed filing data is available for this year.$4.10$1.61$2.49$4.17$3.26$0.91
2016Detailed filing. Detailed filing data is available for this year.$4.31$3.02$1.28$2.54$2.78$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$3.50$1.68$3.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$3.25$2.01$2.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 31, 2025
Return Version
2023v6.0
Gross Receipts
$5,365,463
Mission and Program Overview

Mission

Provide facilities for which club members could organize activities for their own pleasure and recreation.

Wcc will be the premier, family oriented, full service club in western pennsylvania.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,113,516$4,156,902▲ $43,386
Rtn Earn Endowment Incm Other Fnds$3,144,640$3,239,221▲ $94,581
Accounts Receivable$930,455$883,953▼ $46,502
Cash and Non-Interest-Bearing Accounts$343,042$203,536▼ $139,506
Inventories for Sale or Use$43,620$89,008▲ $45,388
Prepaid Expenses and Deferred Charges$47,530$78,106▲ $30,576
Total Assets$6,318,182$6,121,494▼ $196,688
Other Assets Total$840,019$709,989▼ $130,030
Liabilities
Unsecured Notes Loans Payable$1,629,673$1,474,821▼ $154,852
Other Liabilities$819,868$758,912▼ $60,956
Accounts Payable and Accrued Expenses$547,319$439,709▼ $107,610
Deferred Revenue$176,682$208,831▲ $32,149
Total Liabilities$3,173,542$2,882,273▼ $291,269
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,144,640$3,239,221▲ $94,581
Total Liabilities and Net Assets / Fund Balance$6,318,182$6,121,494▼ $196,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,573,617$4,141,087$5,714,704
Equipment$1,284,505$4,379,412$5,663,917
Leasehold Improvements$971,909$1,862,500$2,834,409
Land$303,608-$303,608
Other Land Buildings$23,263$112,820$136,083
Other Assets Org$348,768--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Jeffrey D AstleyPresident
Jason MorganJr. Member
Kristie BonettiJr. Member
Brian FlanniganMember
Christopher SkatellMember
Craig FrischmanMember
Edward EisamanMember
Greg FeoreneMember
Randolph GalmMember
Steven BassMember
Debbie MenziesSecretary
Brian AbbottTreasurer
James KohosekVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,523,522
Investment Income
$4,586
Other Revenue
$876,777
Change in Net Assets
$94,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,310,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$1,510,034
Occupancy---$702,860
Depreciation Depletion---$367,311
All Other Expenses---$353,420
Advertising---$154,599
Interest---$118,197
Other Expenses---$116,787
Information Technology---$109,384
Insurance---$74,783
Fees for Services Legal---$16,850
Fees for Services Accounting---$14,226
Office Expenses---$10,148
Total Functional Expenses$0$0$0$4,310,304
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
Operating Lease Liabilites$360,944
Finance Lease Liabilities$341,567
Other Current Liabilities$40,200
Security Deposits$16,201
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 6

“The taxpayer is a member's social club.”

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

“Each equity (voting) member has one share in ownership and one vote. Each half-equity has a share in ownership, but no voting rights. The voting members elect the board of directors, and the board of directors elects the officers. This occurs at the annual meeting held in october. The board may levy assessments on non-voting members, but any assessment of equity (voting) members must be approved by a majority of those members at the annual meeting or a special meeting. Also, a "signicicant event" must be approved by sixty percent of the board of directors and a majority of the voting members. For these purposes a "significant event" shall be defined as: the purchase of sale of real estate, or an interest in real estate in the amount of 150,000 or more; or dissolution of the club.”

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

“See explanation of line 7a (part iv, section a.)”

Form 990, Page 6, Part VI, Line 8B

“Committees are appointed by the board of directors and make recomendations on policies and procedures. Only the board of directors have the authority to govern club activities.”

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

“The tax returns are reviewed by the controller and then reviewed by the finance committe in detail. Copies are available to the entire board.”

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

“The conflict of interest policy is in the by-laws. The organization currently has no conflicts that they are aware of.”

Form 990, Page 6, Part VI, Line 19

“Available upon written request.”

Filing and Contact Details

Filer

Filer Name
Westmoreland Country Club
EIN
25-0877920
Phone
4122716603
Address
7100 MELLON ROAD, EXPORT, PA 15632

Signing Officer

Name
Brian Abbott
Title
Treasurer
Phone
4122716603
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Abbott
Formed
1904
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Rd Hoag & Associates LLC
Address
555 NORTH BELL AVE STE 100, CARNEGIE, PA 15106
Preparer
Paul Hartley CPA
Phone
4122781600
Supplemental Narrative

Additional Explanations

Form 990

“Form 990, part 1, line 5 westmoreland country club has a agreement with a management company. All staff at the facility are employees of the management company. The agreement stipulates taht the managment company is responsible for filing all associated employment tax returns for its employees.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The club follows the income tax standard for uncertain tax positions. This standard prescribes a recognition threshold and measurement principle for the financial statement recongnition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized.”

Schedule D, Page 4, Part XIII

“Part x, line 2: the club is a nonprofit organization exempt from federal income tax under section 501(c)(7) of the internal revenue code of 1986, with the exception of federal income tax, if any, arising from business activities that are unrelated to their exempt purpose.”

Raw XML AppendixShowing 400 of 407 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.

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IRS990/PrincipalOfficerNm0BRIAN ABBOTT
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FINANCE LEASES
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0136083
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCE LEASE LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECONGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X, LINE 2: THE CLUB IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE OF 1986, WITH THE EXCEPTION OF FEDERAL INCOME TAX, IF ANY, ARISING FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART 1, LINE 5 WESTMORELAND COUNTRY CLUB HAS A AGREEMENT WITH A MANAGEMENT COMPANY. ALL STAFF AT THE FACILITY ARE EMPLOYEES OF THE MANAGEMENT COMPANY. THE AGREEMENT STIPULATES TAHT THE MANAGMENT COMPANY IS RESPONSIBLE FOR FILING ALL ASSOCIATED EMPLOYMENT TAX RETURNS FOR ITS EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAXPAYER IS A MEMBER'S SOCIAL CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH EQUITY (VOTING) MEMBER HAS ONE SHARE IN OWNERSHIP AND ONE VOTE. EACH HALF-EQUITY HAS A SHARE IN OWNERSHIP, BUT NO VOTING RIGHTS. THE VOTING MEMBERS ELECT THE BOARD OF DIRECTORS, AND THE BOARD OF DIRECTORS ELECTS THE OFFICERS. THIS OCCURS AT THE ANNUAL MEETING HELD IN OCTOBER. THE BOARD MAY LEVY ASSESSMENTS ON NON-VOTING MEMBERS, BUT ANY ASSESSMENT OF EQUITY (VOTING) MEMBERS MUST BE APPROVED BY A MAJORITY OF THOSE MEMBERS AT THE ANNUAL MEETING OR A SPECIAL MEETING. ALSO, A "SIGNICICANT EVENT" MUST BE APPROVED BY SIXTY PERCENT OF THE BOARD OF DIRECTORS AND A MAJORITY OF THE VOTING MEMBERS. FOR THESE PURPOSES A "SIGNIFICANT EVENT" SHALL BE DEFINED AS: THE PURCHASE OF SALE OF REAL ESTATE, OR AN INTEREST IN REAL ESTATE IN THE AMOUNT OF 150,000 OR MORE; OR DISSOLUTION OF THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE EXPLANATION OF LINE 7A (PART IV, SECTION A.)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMMITTEES ARE APPOINTED BY THE BOARD OF DIRECTORS AND MAKE RECOMENDATIONS ON POLICIES AND PROCEDURES. ONLY THE BOARD OF DIRECTORS HAVE THE AUTHORITY TO GOVERN CLUB ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE TAX RETURNS ARE REVIEWED BY THE CONTROLLER AND THEN REVIEWED BY THE FINANCE COMMITTE IN DETAIL. COPIES ARE AVAILABLE TO THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONFLICT OF INTEREST POLICY IS IN THE BY-LAWS. THE ORGANIZATION CURRENTLY HAS NO CONFLICTS THAT THEY ARE AWARE OF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
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
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/WebsiteAddressTxt0WWW.WESTMORELANDCC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN ABBOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04122716603
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTMORELAND COUNTRY CLUB
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ReturnHeader/Filer/PhoneNum04122716603
ReturnHeader/Filer/USAddress/AddressLine1Txt07100 MELLON ROAD
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RD HOAG & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 NORTH BELL AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARNEGIE
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015106
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