Civic Intelligence

Prestwick Country Club

EIN 36-3242512 • 501(c)7 • Frankfort, IL

View Organization Page

Profile

The club is organized for pleasure, recreation, and other nonprofitable purposes in accordance with internal revenue code section 501(c)(7).

601 Prestwick DriveFrankfort, IL 60423

www.prestwickcc.com

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.35x

Higher debt load relative to assets than 43% of similar nonprofits.

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

Liabilities / Revenue

53rd percentile

0.70x

Higher debt load relative to revenue than 53% of similar nonprofits.

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

Net Margin

84th percentile

19%

Higher net margin than 84% of similar nonprofits.

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

Top Officer Pay

96th percentile

$292,976

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

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

Asset Growth

91st percentile

20%

Faster asset growth than 91% of similar nonprofits.

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

Revenue Growth

35th percentile

2.3%

Faster revenue growth than 35% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$9,623,075

Up $2,583,599 (+37%) from 2022

Liabilities

Up

$3,402,689

Up $493,530 (+17%) from 2022

Net Assets

Up

$6,220,386

Up $2,090,069 (+51%) from 2022

Operations
Liabilities / Revenue53rd percentileNet Margin84th percentile

Revenue

Up

$4,852,543

Up $309,990 (+6.8%) from 2022

Expenses

Up

$3,953,309

Up $718,970 (+22%) from 2022

Net Income

Down

$899,234

Down $408,980 (-31%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$10M$5.0M$0Assets 2010: $3,732,208Liabilities 2010: $1,651,657Net Assets 2010: $2,080,5512010Assets 2011: $3,651,048Liabilities 2011: $1,869,689Net Assets 2011: $1,781,3592011Assets 2012: $3,475,797Liabilities 2012: $1,679,916Net Assets 2012: $1,795,8812012Assets 2013: $3,288,880Liabilities 2013: $1,719,331Net Assets 2013: $1,569,5492013Assets 2014: $3,715,646Liabilities 2014: $2,049,005Net Assets 2014: $1,666,6412014Assets 2019: $3,970,107Liabilities 2019: $2,584,747Net Assets 2019: $1,385,3602019Assets 2020: $4,301,850Liabilities 2020: $2,421,921Net Assets 2020: $1,879,9292020Assets 2021: $5,362,579Liabilities 2021: $2,540,476Net Assets 2021: $2,822,1032021Assets 2022: $7,039,476Liabilities 2022: $2,909,159Net Assets 2022: $4,130,3172022Assets 2024: $9,623,075Liabilities 2024: $3,402,689Net Assets 2024: $6,220,3862024

Highlighted filing

2024

Assets$9,623,075
Liabilities$3,402,689
Net Assets$6,220,386
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,104,7102010Expenses 2011: $3,362,7502011Expenses 2012: $3,100,0422012Revenue 2013: $2,873,050Expenses 2013: $3,099,382Net Income 2013: -$226,3322013Revenue 2014: $2,987,141Expenses 2014: $2,890,049Net Income 2014: $97,0922014Revenue 2019: $2,938,348Expenses 2019: $2,549,457Net Income 2019: $388,8912019Revenue 2020: $3,243,504Expenses 2020: $2,748,935Net Income 2020: $494,5692020Revenue 2021: $3,883,090Expenses 2021: $2,940,916Net Income 2021: $942,1742021Revenue 2022: $4,542,553Expenses 2022: $3,234,339Net Income 2022: $1,308,2142022Revenue 2024: $4,852,543Expenses 2024: $3,953,309Net Income 2024: $899,2342024

Highlighted filing

2024

Revenue$4,852,543
Expenses$3,953,309
Net Income$899,234
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,623,075
Liabilities
$3,402,689
Net assets
$6,220,386
Revenue
$4,852,543
Expenses
$3,953,309
Net income
$899,234
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.62$3.40$6.22$4.85$3.95$0.90
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.04$2.91$4.13$4.54$3.23$1.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$2.54$2.82$3.88$2.94$0.94
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$2.42$1.88$3.24$2.75$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.97$2.58$1.39$2.94$2.55$0.39
2014Detailed filing. Detailed filing data is available for this year.$3.72$2.05$1.67$2.99$2.89$0.10
2013Detailed filing. Detailed filing data is available for this year.$3.29$1.72$1.57$2.87$3.10$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$1.68$1.80$3.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$1.87$1.78$3.36
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$1.65$2.08$3.10
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$4,542,553
Mission and Program Overview

Mission

The club is organized for social, recreation, and other nonprofitable purposes in accordance with internal revenue code section 501(c)(7).

The club is organized for social, recreation, and other nonprofitable purposes in accordance with internal revenue service code section 501(c)(7).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,001,406$3,226,279▲ $224,873
Accounts Receivable$1,319,455$1,598,812▲ $279,357
Savings and Temporary Cash Investments-$1,596,486-
Cash and Non-Interest-Bearing Accounts$978,586$326,390▼ $652,196
Prepaid Expenses and Deferred Charges$62,286$150,133▲ $87,847
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$5,361,733$7,039,476▲ $1,677,743
Other Assets Total-$141,376-
Liabilities
Deferred Revenue$1,021,199$1,258,258▲ $237,059
Mortgage Notes Payable Secured by Investment Property$1,040,000$975,000▼ $65,000
Accounts Payable and Accrued Expenses$333,936$455,284▲ $121,348
Other Liabilities$14,495$155,617▲ $141,122
Unsecured Notes Loans Payable$130,000$65,000▼ $65,000
Total Liabilities$2,539,630$2,909,159▲ $369,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,822,103$4,130,317▲ $1,308,214
Total Net Assets Fund Balance$2,822,103$4,130,317▲ $1,308,214
Total Liabilities and Net Assets / Fund Balance$5,361,733$7,039,476▲ $1,677,743

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,027,106$7,078,568$10,105,674
Equipment$90,106$902,466$992,572
Land$109,067-$109,067
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Edward TindallManagerFT$122,585$53,322$175,907
Timothy WhiteGrounds SuperFT$128,976$10,939$139,915

Board Members and Trustees

NameTitle
Michael DavisPresident
Larry HacketVice President
Ronald TestaVice President
Gary GuildDirector
Jennifer DoreDirector
Marc DabacoDirector
Dave ScottSecretary
Tim GowenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,530,481
Investment Income
$12,072
Other Revenue
$0
Change in Net Assets
$1,308,214

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,542,553
Revenue Not Reported on Form 990
$-25,581
Total Revenue per Audited Statements
$4,516,972
Total Revenue per Form 990
$4,542,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,762,828
Other Expenses$1,471,511
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,361,172
Depreciation Depletion---$412,821
Current Officers, Directors, Trustees, and Key Employees---$176,203
Occupancy---$170,024
Payroll Taxes---$139,662
All Other Expenses---$94,935
Other Expenses---$90,395
Other Employee Benefits---$72,455
Insurance---$66,086
Interest---$48,505
Office Expenses---$36,928
Fees for Services Accounting---$15,200
Fees for Services Other---$13,855
Pension Plan Contributions---$13,336
Conferences and Meetings---$4,130
Fees for Services Legal---$2,630
Advertising---$1,964
Total Functional Expenses$0$0$0$3,234,339

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,234,339
Total Expenses per Form 990$3,234,339
Total Expenses per Audited Statements$3,208,758
Expenses Not Reported on Form 990$-25,581
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Equipment Lease$141,372
Deposits$14,245
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
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, Part VI, Section A, Line 6

“Charter golf, regular golf , and sponsoring members are equitable owners of the property and assets of the club. Upon dissolution of the corporation,title to all property owned by the corporation vests in equal shares in the then current charter golf, regular golf, and sponsoring members subject , however , to all debts and liabilities of the corporation, and individual liabilities of such members to the corporation. Charter golf, regular golf, sponsoring, and corporate golf members are voting members, and, if in good standing, entitled to vote at any meeting of members, to vote in the election of the board of directors and to hold elective office.”

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

“The nominating committee elects the board members. The most recent available past president, not presently serving on the board, shall chair the nominating committee, which shall consist of six (6) additional voting members in good standing selected by the chairperson and approved by the board. Neither board members nor voting members on the resignation list are eligible for the nominating committee.”

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

“The membership body may vote on undertaking projects that are projected to require $50,000 or more in debt. They may also vote on selling or disposing of property valued at $10,000 or more.”

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

“The director of finance has the treasurer review the 990 before filing.”

Form 990, Part VI, Section B, Line 15A

“The board and/or general manager evaluate performance, industry standards,and the area job market when determining the compensation for management positions as well as other officers or key employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents and policies are posted on our website. We will furnish financial statements and membership reports upon request.”

Filing and Contact Details

Filer

Filer Name
Prestwick Country Club
EIN
36-3242512
Phone
8154695550
Address
601 PRESTWICK DRIVE, FRANKFORT, IL 60423

Signing Officer

Name
Michele Zolecki
Title
Controller
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
8
Independent Board Members
10
Employees
101
Volunteers
10

Preparer

Firm
PhilipRae & Associates CPAs
Address
564 S WASHINGTON STREET 200, NAPERVILLE, IL 60540
Preparer
Matthew Lohrenz
Phone
6305053620
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The club evaluates all significant tax positions as required by accounting principles generally accepted in the united states of america. As of december 31, 2022, management has evaluated the club's tax positions and concluded that the club has taken no uncertain tax positions that require adjustment to or disclosure in the financial statements to comply with the tax provision of the accounting guidance for income taxes.”

Raw XML AppendixShowing 400 of 431 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0333936
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0455284
IRS990/AccountsReceivableGrp/BOYAmt01319455
IRS990/AccountsReceivableGrp/EOYAmt01598812
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The club is organized for social, recreation, and other nonprofitable purposes in accordance with internal revenue service code section 501(c)(7).
IRS990/AdvertisingGrp/TotalAmt01964
IRS990/AllOtherExpensesGrp/TotalAmt094935
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Michele Zolecki
IRS990/BooksInCareOfDetail/PhoneNum08154695550
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0601 PRESTWICK DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0Frankfort
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060423
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0978586
IRS990/CashNonInterestBearingGrp/EOYAmt0326390
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0176203
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt04130
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012072
IRS990/CYOtherExpensesAmt01471511
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt04530481
IRS990/CYRevenuesLessExpensesAmt01308214
IRS990/CYSalariesCompEmpBnftPaidAmt01762828
IRS990/CYTotalExpensesAmt03234339
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04542553
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01021199
IRS990/DeferredRevenueGrp/EOYAmt01258258
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt0412821
IRS990/Desc0Operation of golf course and restaurant for the reacreation of club members.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0101
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt015200
IRS990/FeesForServicesLegalGrp/TotalAmt02630
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt013855
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt024772
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110939
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0EDWARD TINDALL
IRS990/Form990PartVIISectionAGrp/PersonNm1Timothy White
IRS990/Form990PartVIISectionAGrp/PersonNm2Ronald Testa
IRS990/Form990PartVIISectionAGrp/PersonNm3Jennifer Dore
IRS990/Form990PartVIISectionAGrp/PersonNm4Gary Guild
IRS990/Form990PartVIISectionAGrp/PersonNm5Marc Dabaco
IRS990/Form990PartVIISectionAGrp/PersonNm6Michael Davis
IRS990/Form990PartVIISectionAGrp/PersonNm7Dave Scott
IRS990/Form990PartVIISectionAGrp/PersonNm8Tim Gowen
IRS990/Form990PartVIISectionAGrp/PersonNm9LARRY HACKET
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0151135
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1Grounds Super
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice President
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt03000
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03000
IRS990/GrossReceiptsAmt04542553
IRS990/GrossReceiptsForPublicUseAmt033800
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt066086
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt048505
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09072
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt09072
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07981034
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03001406
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03226279
IRS990/LandBldgEquipCostOrOtherBssAmt011207313
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The club is organized for social, recreation, and other nonprofitable purposes in accordance with internal revenue service code section 501(c)(7).
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01040000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0975000
IRS990/NetAssetsOrFundBalancesBOYAmt02822103
IRS990/NetAssetsOrFundBalancesEOYAmt04130317
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03000
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt05878
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02822103
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04130317
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0170024
IRS990/OfficeExpensesGrp/TotalAmt036928
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0141376
IRS990/OtherEmployeeBenefitsGrp/TotalAmt072455
IRS990/OtherExpensesGrp/Desc0All other expenses
IRS990/OtherExpensesGrp/Desc1Grounds maintenance
IRS990/OtherExpensesGrp/Desc2grounds supplies
IRS990/OtherExpensesGrp/Desc3operating supplies
IRS990/OtherExpensesGrp/TotalAmt0189742
IRS990/OtherExpensesGrp/TotalAmt1162782
IRS990/OtherExpensesGrp/TotalAmt2161514
IRS990/OtherExpensesGrp/TotalAmt390395
IRS990/OtherLiabilitiesGrp/BOYAmt014495
IRS990/OtherLiabilitiesGrp/EOYAmt0155617
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt01361172
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt0139662
IRS990/PensionPlanContributionsGrp/TotalAmt013336
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt062286
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0150133
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/Desc0Golf Course Operations
IRS990/ProgramServiceRevenueGrp/Desc1Locker Room
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES & ASSESSM
IRS990/ProgramServiceRevenueGrp/Desc3Other program service rev
IRS990/ProgramServiceRevenueGrp/Desc4Swimming Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0655758
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23713570
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt352153
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt425900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0689558
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt149300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23713570
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt352153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt425900
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt033800
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt03764
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01549963
IRS990/PYOtherRevenueAmt01061562
IRS990/PYProgramServiceRevenueAmt02817764
IRS990/PYRevenuesLessExpensesAmt0942174
IRS990/PYSalariesCompEmpBnftPaidAmt01390953
IRS990/PYTotalExpensesAmt02940916
IRS990/PYTotalRevenueAmt03883090
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01308214
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01596486
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03027106
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07078568
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010105674
IRS990ScheduleD/EquipmentGrp/BookValueAmt090106
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0902466
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0992572
IRS990ScheduleD/ExpensesNotReportedAmt0-25581
IRS990ScheduleD/ExpensesSubtotalAmt03234339
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0109067
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0109067
IRS990ScheduleD/OtherExpensesIncludedAmt0-25581
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1141372
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Equipment Lease
IRS990ScheduleD/OtherRevenueAmt0-25581
IRS990ScheduleD/RevenueNotReportedAmt0-25581
IRS990ScheduleD/RevenueSubtotalAmt04542553
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF DECEMBER 31, 2022, MANAGEMENT HAS EVALUATED THE CLUB'S TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS TO COMPLY WITH THE TAX PROVISION OF THE ACCOUNTING GUIDANCE FOR INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03226279
IRS990ScheduleD/TotalExpensesPerForm990Amt03234339
IRS990ScheduleD/TotalLiabilityAmt0155617
IRS990ScheduleD/TotalRevenuePerForm990Amt04542553
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04516972
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03208758
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0122585
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount028550
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024772
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EDWARD TINDALL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175907
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARTER GOLF, REGULAR GOLF , AND SPONSORING MEMBERS ARE EQUITABLE OWNERS OF THE PROPERTY AND ASSETS OF THE CLUB. UPON DISSOLUTION OF THE CORPORATION,TITLE TO ALL PROPERTY OWNED BY THE CORPORATION VESTS IN EQUAL SHARES IN THE THEN CURRENT CHARTER GOLF, REGULAR GOLF, AND SPONSORING MEMBERS SUBJECT , HOWEVER , TO ALL DEBTS AND LIABILITIES OF THE CORPORATION, AND INDIVIDUAL LIABILITIES OF SUCH MEMBERS TO THE CORPORATION. CHARTER GOLF, REGULAR GOLF, SPONSORING, AND CORPORATE GOLF MEMBERS ARE VOTING MEMBERS, AND, IF IN GOOD STANDING, ENTITLED TO VOTE AT ANY MEETING OF MEMBERS, TO VOTE IN THE ELECTION OF THE BOARD OF DIRECTORS AND TO HOLD ELECTIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE NOMINATING COMMITTEE ELECTS THE BOARD MEMBERS. THE MOST RECENT AVAILABLE PAST PRESIDENT, NOT PRESENTLY SERVING ON THE BOARD, SHALL CHAIR THE NOMINATING COMMITTEE, WHICH SHALL CONSIST OF SIX (6) ADDITIONAL VOTING MEMBERS IN GOOD STANDING SELECTED BY THE CHAIRPERSON AND APPROVED BY THE BOARD. NEITHER BOARD MEMBERS NOR VOTING MEMBERS ON THE RESIGNATION LIST ARE ELIGIBLE FOR THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP BODY MAY VOTE ON UNDERTAKING PROJECTS THAT ARE PROJECTED TO REQUIRE $50,000 OR MORE IN DEBT. THEY MAY ALSO VOTE ON SELLING OR DISPOSING OF PROPERTY VALUED AT $10,000 OR MORE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DIRECTOR OF FINANCE HAS THE TREASURER REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD AND/OR GENERAL MANAGER EVALUATE PERFORMANCE, INDUSTRY STANDARDS,AND THE AREA JOB MARKET WHEN DETERMINING THE COMPENSATION FOR MANAGEMENT POSITIONS AS WELL AS OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND POLICIES ARE POSTED ON OUR WEBSITE. WE WILL FURNISH FINANCIAL STATEMENTS AND MEMBERSHIP REPORTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05361733
IRS990/TotalAssetsEOYAmt07039476
IRS990/TotalAssetsGrp/BOYAmt05361733
IRS990/TotalAssetsGrp/EOYAmt07039476
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt0101
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03234339
IRS990/TotalGrossUBIAmt042872
IRS990/TotalLiabilitiesBOYAmt02539630
IRS990/TotalLiabilitiesEOYAmt02909159
IRS990/TotalLiabilitiesGrp/BOYAmt02539630
IRS990/TotalLiabilitiesGrp/EOYAmt02909159
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02822103
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04130317
IRS990/TotalOtherCompensationAmt035711
IRS990/TotalProgramServiceRevenueAmt04530481
IRS990/TotalReportableCompFromOrgAmt0280111
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04499681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04542553
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt042872
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05361733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07039476
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0130000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt065000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0601 PRESTWICK DRIVE
IRS990/USAddress/CityNm0FRANKFORT
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060423
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.prestwickcc.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1

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