Civic Intelligence

Crystal Downs Country Club

EIN 38-0455585 • 501(c)7 • Frankfort, MI

Profile

We are primarily a private golf club, providing additional dining, tennis, and social activities for our members and their families.

PO Box 329Frankfort, MI 49635

www.crystaldowns.org

Siviq Scores

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

Liabilities / Assets

15th percentile

0.08x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

13th percentile

0.12x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Net Margin

85th percentile

20%

Higher net margin than 85% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

17%

Faster asset growth than 85% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

29%

Faster revenue growth than 91% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$9,676,661

Up $1,373,020 (+17%) from 2022

Liabilities

Up

$726,492

Up $148,034 (+26%) from 2022

Net Assets

Up

$8,950,169

Up $1,224,986 (+16%) from 2022

Revenue

Up

$6,167,023

Up $1,398,633 (+29%) from 2022

Expenses

Up

$4,944,137

Up $610,221 (+14%) from 2022

Net Income

Up

$1,222,886

Up $788,412 (+181%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $3,843,670Liabilities 2011: $391,128Net Assets 2011: $3,452,5422011Assets 2012: $4,216,235Liabilities 2012: $465,795Net Assets 2012: $3,750,4402012Assets 2013: $4,831,867Liabilities 2013: $818,442Net Assets 2013: $4,013,4252013Assets 2014: $4,541,611Liabilities 2014: $413,112Net Assets 2014: $4,128,4992014Assets 2015: $5,087,410Liabilities 2015: $401,053Net Assets 2015: $4,686,3572015Assets 2016: $5,583,866Liabilities 2016: $443,471Net Assets 2016: $5,140,3952016Assets 2017: $6,188,923Liabilities 2017: $461,459Net Assets 2017: $5,727,4642017Assets 2018: $6,549,009Liabilities 2018: $378,114Net Assets 2018: $6,170,8952018Assets 2019: $6,988,393Liabilities 2019: $457,502Net Assets 2019: $6,530,8912019Assets 2020: $7,407,758Liabilities 2020: $721,192Net Assets 2020: $6,686,5662020Assets 2021: $7,869,077Liabilities 2021: $566,668Net Assets 2021: $7,302,4092021Assets 2022: $8,303,641Liabilities 2022: $578,458Net Assets 2022: $7,725,1832022Assets 2023: $9,676,661Liabilities 2023: $726,492Net Assets 2023: $8,950,1692023

Latest loaded filing

2023

Assets$9,676,661
Liabilities$726,492
Net Assets$8,950,169

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2011: $2,151,691Expenses 2011: $2,096,351Net Income 2011: $55,3402011Revenue 2012: $2,362,190Expenses 2012: $2,063,292Net Income 2012: $298,8982012Revenue 2013: $2,418,343Expenses 2013: $2,154,358Net Income 2013: $263,9852013Revenue 2014: $2,344,146Expenses 2014: $2,230,272Net Income 2014: $113,8742014Revenue 2015: $3,096,361Expenses 2015: $2,536,503Net Income 2015: $559,8582015Revenue 2016: $3,131,000Expenses 2016: $2,676,662Net Income 2016: $454,3382016Revenue 2017: $3,315,456Expenses 2017: $2,728,487Net Income 2017: $586,9692017Revenue 2018: $3,331,844Expenses 2018: $2,886,413Net Income 2018: $445,4312018Revenue 2019: $4,029,432Expenses 2019: $3,668,536Net Income 2019: $360,8962019Revenue 2020: $3,503,303Expenses 2020: $3,347,328Net Income 2020: $155,9752020Revenue 2021: $4,714,361Expenses 2021: $4,098,518Net Income 2021: $615,8432021Revenue 2022: $4,768,390Expenses 2022: $4,333,916Net Income 2022: $434,4742022Revenue 2023: $6,167,023Expenses 2023: $4,944,137Net Income 2023: $1,222,8862023

Latest loaded filing

2023

Revenue$6,167,023
Expenses$4,944,137
Net Income$1,222,886

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.68$0.73$8.95$6.17$4.94$1.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.30$0.58$7.73$4.77$4.33$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$0.57$7.30$4.71$4.10$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.41$0.72$6.69$3.50$3.35$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$0.46$6.53$4.03$3.67$0.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.55$0.38$6.17$3.33$2.89$0.45
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.19$0.46$5.73$3.32$2.73$0.59
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$0.44$5.14$3.13$2.68$0.45
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.40$4.69$3.10$2.54$0.56
2014Summary only. Only limited summary data is available for this year.$4.54$0.41$4.13$2.34$2.23$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.83$0.82$4.01$2.42$2.15$0.26
2012Summary only. Only limited summary data is available for this year.$4.22$0.47$3.75$2.36$2.06$0.30
2011Summary only. Only limited summary data is available for this year.$3.84$0.39$3.45$2.15$2.10$0.06
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Sep 10, 2020
Return Version
2018v3.2
Gross Receipts
$4,030,553
Mission and Program Overview

Mission

We are primarily a private golf club, providing additional dining, tennis, and social activities for our members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,285,809$5,489,658▲ $203,849
Savings and Temporary Cash Investments$964,198$1,201,216▲ $237,018
Prepaid Expenses and Deferred Charges$36,050$128,223▲ $92,173
Accounts Receivable$102,086$105,868▲ $3,782
Inventories for Sale or Use$106,388$52,936▼ $53,452
Cash and Non-Interest-Bearing Accounts$3,402$6,354▲ $2,952
Total Assets$6,549,009$6,988,393▲ $439,384
Other Assets Total$51,076$4,138▼ $46,938
Liabilities
Accounts Payable and Accrued Expenses$332,087$428,674▲ $96,587
Mortgage Notes Payable Secured by Investment Property$36,311$16,835▼ $19,476
Deferred Revenue$9,716$11,993▲ $2,277
Total Liabilities$378,114$457,502▲ $79,388
Net Assets / Fund Balance
Unrestricted Net Assets$6,161,286$6,524,163▲ $362,877
Temporarily Rstr Net Assets$9,609$6,728▼ $2,881
Total Net Assets Fund Balance$6,170,895$6,530,891▲ $359,996
Total Liabilities and Net Assets / Fund Balance$6,549,009$6,988,393▲ $439,384

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,648,977$1,290,123$3,939,100
Other Land Buildings$1,166,574$2,149,621$3,316,195
Equipment$676,257$1,390,818$2,067,075
Land$997,850-$997,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael MorrisGolf Course Super.FT$172,497$24,003$196,500
Wendy McdanielAsst. Sec./treasurerFT$77,592$19,337$96,929

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,005,547
Investment Income
$23,885
Other Revenue
$0
Change in Net Assets
$360,896

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,029,432
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,029,432
Total Revenue per Form 990
$4,029,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,913,453
Other Expenses$1,755,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,289,505$149,112-$1,438,617
All Other Expenses$360,996$205,987-$566,983
Depreciation Depletion$347,822--$347,822
Payroll Taxes$178,426$21,685-$200,111
Other Employee Benefits$115,481$31,296-$146,777
Other Expenses$128,202$7,647-$128,202
Current Officers, Directors, Trustees, and Key Employees-$77,592-$77,592
Insurance$1,475$59,430-$60,905
Pension Plan Contributions$39,364$10,992-$50,356
Travel$19,969$5,047-$25,016
Information Technology$13,265$11,654-$24,919
Occupancy-$9,000-$9,000
Fees for Services Accounting-$4,777-$4,777
Conferences and Meetings$1,540$2,000-$3,540
Interest-$1,098-$1,098
Total Functional Expenses$3,071,219$597,317$0$3,668,536

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,668,536
Total Expenses per Audited Statements$3,668,536
Total Expenses per Form 990$3,668,536
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

The club classifies its members within the following categories of membership: stock, junior, spousal, honorary, life, senior, stock wait list. All members enjoy the club facilities, including golf, tennis and dining accomodations.

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

A nominating committee comprised of five past presidents and/or past governors nominates prospective governors. A ballot is prepared and given to the club membership. The members elect new governors based on popular vote.

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

Club membership approval is required for any proposed changes to the bylaws, any assessments to members, and any mortgage, sale or encumbrance of whole, or substantially the whole, of the assets of the club.

Form 990, Part VI, Section A, Line 8B

No committee is authorized to act on behalf of the board of governors.

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

The treasurer and assistant treasurer review and approve the completed forms 990 and 9990-t prior to filing. The treasurer then reports to the board of governors.

Form 990, Part VI, Section B, Line 15

Compensation is evaluated based on a compensation study produced by a professional volunteer consultant. As a part of the operating budget, using this background, a salary change percentage is determined by the treasurer. The suggested salary changes are discussed by the finance committee in budget meetings and approved or revised. The budget then goes to the board of governors for approval.

Form 990, Part VI, Section C, Line 19

The articles of incorporation, bylaws, and financial statements are available at the club office for public inspection upon written request.

Filing and Contact Details

Filer

Filer Name
Crystal Downs Country Club
EIN
38-0455585
Phone
2313529933
Address
PO BOX 329, FRANKFORT, MI 49635

Signing Officer

Name
Wendy S Mcdaniel
Title
Asst. Sec./treasurer
Phone
2313529933
Signed
2020-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy S Mcdaniel
Formed
1927
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
84
Volunteers
87

Preparer

Firm
Dgn LLC
Address
PO BOX 947, TRAVERSE CITY, MI 49685-0947
Preparer
Heidi Wendel CPA
Phone
2319461722
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Supplies: program service expenses 85,304. Management and general expenses 16,755. Fundraising expenses 0. Total expenses 102,059. Property taxes: program service expenses 0. Management and general expenses 94,685. Fundraising expenses 0. Total expenses 94,685. Utilities & telephone: program service expenses 61,130. Management and general expenses 0. Fundraising expenses 0. Total expenses 61,130. Alister mackenzie tournament: program service expenses 55,236. Management and general expenses 0. Fundraising expenses 0. Total expenses 55,236. Cart expenses: program service expenses 41,193. Management and general expenses 0. Fundraising expenses 0. Total expenses 41,193. Tree care: program service expenses 37,861. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,861. Miscellaneous: program service expenses 3,992. Management and general expenses 28,357. Fundraising expenses 0. Total expenses 32,349. Dues, postage & license fees: program service expenses 11,416. Management and general expenses 14,990. Fundraising expenses 0. Total expenses 26,406. Professional fees: program service expenses 1,170. Management and general expenses 21,550. Fundraising expenses 0. Total expenses 22,720. Board gifts & new member party: program service expenses 0. Management and general expenses 19,352. Fundraising expenses 0. Total expenses 19,352. Fuel & oil: program service expenses 18,891. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,891. Rentals expense: program service expenses 5,227. Management and general expenses 9,200. Fundraising expenses 0. Total expenses 14,427. Pro contract: program service expenses 13,697. Management and general expenses 0. Fundraising expenses 0. Total expenses 13,697. Uniforms & workwear: program service expenses 8,912. Management and general expenses 464. Fundraising expenses 0. Total expenses 9,376. Laundry: program service expenses 6,558. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,558. Employee meals: program service expenses 5,375. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,375. Health & safety: program service expenses 4,115. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,115. Employee recruitment: program service expenses 919. Management and general expenses 634. Fundraising expenses 0. Total expenses 1,553.

FORM 990, PART XI, LINE 9:

Stock assessments, net -1,000. Certificates issues, net 100.

Financial Statement Notes

PART X, LINE 2:

The club is a social organization generally exempt from taxation under section 501(c)(7) of the internal revenue code. The club is, however, subject to tax on unrelated business income arising from public use of club facilities and investment income. Income tax on unrelated business income amounted to $0 for the years ended october 31, 2019 and 2018. The club files an information return in the u.s. Federal jurisdiction. With few exceptions, club is no longer subject to u.s. Federal tax examinations by tax authorities for years before october 31, 2016.

Raw XML AppendixShowing 400 of 503 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/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1377592
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14172497
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12GOVERNOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13ASST. SEC./TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14GOLF COURSE SUPER.
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01
IRS990/FormationYr01927
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt03045
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt04166
IRS990/GrossReceiptsAmt04030553
IRS990/GrossReceiptsForPublicUseAmt0415054
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt011654
IRS990/InformationTechnologyGrp/ProgramServicesAmt013265
IRS990/InformationTechnologyGrp/TotalAmt024919
IRS990/InitiationFeesAndCapContriAmt0528255
IRS990/InsuranceGrp/ManagementAndGeneralAmt059430
IRS990/InsuranceGrp/ProgramServicesAmt01475
IRS990/InsuranceGrp/TotalAmt060905
IRS990/InterestGrp/ManagementAndGeneralAmt01098
IRS990/InterestGrp/TotalAmt01098
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0106388
IRS990/InventoriesForSaleOrUseGrp/EOYAmt052936
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020840
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt020840
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04830562
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05285809
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05489658
IRS990/LandBldgEquipCostOrOtherBssAmt010320220
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01121
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE ARE PRIMARILY A PRIVATE GOLF CLUB, PROVIDING ADDITIONAL DINING, TENNIS, AND SOCIAL ACTIVITIES FOR OUR MEMBERS AND THEIR FAMILIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt036311
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt016835
IRS990/NetAssetsOrFundBalancesBOYAmt06170895
IRS990/NetAssetsOrFundBalancesEOYAmt06530891
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03045
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03045
IRS990/NetUnrelatedBusTxblIncmAmt0-63417
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09000
IRS990/OccupancyGrp/TotalAmt09000
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt051076
IRS990/OtherAssetsTotalGrp/EOYAmt04138
IRS990/OtherChangesInNetAssetsAmt0-900
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031296
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0115481
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0146777
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1FOOD & BEVERAGE COST
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SEED, FERTILIZER & PEST
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07647
IRS990/OtherExpensesGrp/ProgramServicesAmt0258319
IRS990/OtherExpensesGrp/ProgramServicesAmt1177638
IRS990/OtherExpensesGrp/ProgramServicesAmt2139217
IRS990/OtherExpensesGrp/ProgramServicesAmt3128202
IRS990/OtherExpensesGrp/TotalAmt0258319
IRS990/OtherExpensesGrp/TotalAmt1177638
IRS990/OtherExpensesGrp/TotalAmt2146864
IRS990/OtherExpensesGrp/TotalAmt3128202
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0149112
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01289505
IRS990/OtherSalariesAndWagesGrp/TotalAmt01438617
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021685
IRS990/PayrollTaxesGrp/ProgramServicesAmt0178426
IRS990/PayrollTaxesGrp/TotalAmt0200111
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010992
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt039364
IRS990/PensionPlanContributionsGrp/TotalAmt050356
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036050
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0128223
IRS990/PrincipalOfficerNm0WENDY S MCDANIEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/Desc1FOOD & BEVERAGE SALES
IRS990/ProgramServiceRevenueGrp/Desc2PRO SHOP SALES
IRS990/ProgramServiceRevenueGrp/Desc3GREENS FEES
IRS990/ProgramServiceRevenueGrp/Desc4CART FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02125499
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1474885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2220968
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3404090
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4310247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02125499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1513210
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2448162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3404090
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4310247
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt038325
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1227194
IRS990/ProgSrvcAccomActy2Grp/Desc0GOLF MERCHANDISING - COSTS INCURRED SELLING GOLF MERCHANDISE FROM THE CLUB'S PRO SHOP.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0670672
IRS990/ProgSrvcAccomActy3Grp/Desc0DINING ROOM AND GRILL - GENERAL OPERATING EXPENSES INCLUDING FOOD AND BEVERAGE COSTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0670346
IRS990/ProgSrvcAccomActyOtherGrp/Desc0GOLF CART RENTAL AND SERVICE AND THE TENNIS PROGRAM ARE OTHER PROGRAM SERVICES THE CLUB OFFERS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0682175
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023435
IRS990/PYOtherExpensesAmt01480563
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03308409
IRS990/PYRevenuesLessExpensesAmt0445431
IRS990/PYSalariesCompEmpBnftPaidAmt01405850
IRS990/PYTotalExpensesAmt02886413
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03331844
IRS990/ReconcilationRevenueExpnssAmt0360896
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0964198
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01201216
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02648977
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01290123
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03939100
IRS990ScheduleD/EquipmentGrp/BookValueAmt0676257
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01390818
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02067075
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03668536
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0997850
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0997850
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01166574
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02149621
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03316195
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04029432
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS A SOCIAL ORGANIZATION GENERALLY EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE CLUB IS, HOWEVER, SUBJECT TO TAX ON UNRELATED BUSINESS INCOME ARISING FROM PUBLIC USE OF CLUB FACILITIES AND INVESTMENT INCOME. INCOME TAX ON UNRELATED BUSINESS INCOME AMOUNTED TO $0 FOR THE YEARS ENDED OCTOBER 31, 2019 AND 2018. THE CLUB FILES AN INFORMATION RETURN IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE OCTOBER 31, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05489658
IRS990ScheduleD/TotalExpensesPerForm990Amt03668536
IRS990ScheduleD/TotalRevenuePerForm990Amt04029432
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04029432
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03668536
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0172497
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08638
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015365
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL MORRIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GOLF COURSE SUPER.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0196500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CLUB CLASSIFIES ITS MEMBERS WITHIN THE FOLLOWING CATEGORIES OF MEMBERSHIP: STOCK, JUNIOR, SPOUSAL, HONORARY, LIFE, SENIOR, STOCK WAIT LIST. ALL MEMBERS ENJOY THE CLUB FACILITIES, INCLUDING GOLF, TENNIS AND DINING ACCOMODATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A NOMINATING COMMITTEE COMPRISED OF FIVE PAST PRESIDENTS AND/OR PAST GOVERNORS NOMINATES PROSPECTIVE GOVERNORS. A BALLOT IS PREPARED AND GIVEN TO THE CLUB MEMBERSHIP. THE MEMBERS ELECT NEW GOVERNORS BASED ON POPULAR VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CLUB MEMBERSHIP APPROVAL IS REQUIRED FOR ANY PROPOSED CHANGES TO THE BYLAWS, ANY ASSESSMENTS TO MEMBERS, AND ANY MORTGAGE, SALE OR ENCUMBRANCE OF WHOLE, OR SUBSTANTIALLY THE WHOLE, OF THE ASSETS OF THE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TREASURER AND ASSISTANT TREASURER REVIEW AND APPROVE THE COMPLETED FORMS 990 AND 9990-T PRIOR TO FILING. THE TREASURER THEN REPORTS TO THE BOARD OF GOVERNORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS EVALUATED BASED ON A COMPENSATION STUDY PRODUCED BY A PROFESSIONAL VOLUNTEER CONSULTANT. AS A PART OF THE OPERATING BUDGET, USING THIS BACKGROUND, A SALARY CHANGE PERCENTAGE IS DETERMINED BY THE TREASURER. THE SUGGESTED SALARY CHANGES ARE DISCUSSED BY THE FINANCE COMMITTEE IN BUDGET MEETINGS AND APPROVED OR REVISED. THE BUDGET THEN GOES TO THE BOARD OF GOVERNORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ARTICLES OF INCORPORATION, BYLAWS, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CLUB OFFICE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SUPPLIES: PROGRAM SERVICE EXPENSES 85,304. MANAGEMENT AND GENERAL EXPENSES 16,755. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 102,059. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 94,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,685. UTILITIES & TELEPHONE: PROGRAM SERVICE EXPENSES 61,130. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,130. ALISTER MACKENZIE TOURNAMENT: PROGRAM SERVICE EXPENSES 55,236. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,236. CART EXPENSES: PROGRAM SERVICE EXPENSES 41,193. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 41,193. TREE CARE: PROGRAM SERVICE EXPENSES 37,861. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,861. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 3,992. MANAGEMENT AND GENERAL EXPENSES 28,357. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,349. DUES, POSTAGE & LICENSE FEES: PROGRAM SERVICE EXPENSES 11,416. MANAGEMENT AND GENERAL EXPENSES 14,990. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,406. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,170. MANAGEMENT AND GENERAL EXPENSES 21,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,720. BOARD GIFTS & NEW MEMBER PARTY: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,352. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,352. FUEL & OIL: PROGRAM SERVICE EXPENSES 18,891. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,891. RENTALS EXPENSE: PROGRAM SERVICE EXPENSES 5,227. MANAGEMENT AND GENERAL EXPENSES 9,200. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,427. PRO CONTRACT: PROGRAM SERVICE EXPENSES 13,697. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,697. UNIFORMS & WORKWEAR: PROGRAM SERVICE EXPENSES 8,912. MANAGEMENT AND GENERAL EXPENSES 464. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,376. LAUNDRY: PROGRAM SERVICE EXPENSES 6,558. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,558. EMPLOYEE MEALS: PROGRAM SERVICE EXPENSES 5,375. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,375. HEALTH & SAFETY: PROGRAM SERVICE EXPENSES 4,115. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,115. EMPLOYEE RECRUITMENT: PROGRAM SERVICE EXPENSES 919. MANAGEMENT AND GENERAL EXPENSES 634. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,553.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8STOCK ASSESSMENTS, NET -1,000. CERTIFICATES ISSUES, NET 100.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6

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