Civic Intelligence

The Village Club

EIN 38-1869183 • 501(c)7 • Bloomfield Hills, MI

Profile

To operate exclusively for the pleasure of the members and their families while offering fine dining, cultural, educational, social and philanthropic opportunities.

190 E Long Lake RoadBloomfield Hills, MI 48304-2325

www.thevillageclub.org

Siviq Scores

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

Liabilities / Assets

37th percentile

0.30x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

1.08x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Net Margin

50th percentile

4.8%

Higher net margin than 50% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$153,445

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

501(c)7 • $5M-$10M nonprofits • Source year 2025

Asset Growth

29th percentile

-1.5%

Faster asset growth than 29% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-7.4%

Faster revenue growth than 13% of similar nonprofits.

501(c)7 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$6,473,667

Down $99,753 (-1.5%) from 2024

Liabilities

Down

$1,961,334

Down $205,785 (-9.5%) from 2024

Net Assets

Up

$4,512,333

Up $106,032 (+2.4%) from 2024

Revenue

Down

$1,817,286

Down $145,008 (-7.4%) from 2024

Expenses

Up

$1,730,904

Up $8,273 (+0.5%) from 2024

Net Income

Down

$86,382

Down $153,281 (-64%) from 2024

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $4,544,779Liabilities 2012: $1,149,012Net Assets 2012: $3,395,7672012Assets 2013: $3,766,966Liabilities 2013: $2,019,358Net Assets 2013: $1,747,6082013Assets 2014: $3,929,924Liabilities 2014: $2,060,018Net Assets 2014: $1,869,9062014Assets 2015: $4,044,137Liabilities 2015: $2,073,552Net Assets 2015: $1,970,5852015Assets 2016: $4,506,354Liabilities 2016: $2,071,541Net Assets 2016: $2,434,8132016Assets 2017: $4,761,466Liabilities 2017: $2,024,736Net Assets 2017: $2,736,7302017Assets 2018: $4,877,523Liabilities 2018: $2,042,557Net Assets 2018: $2,834,9662018Assets 2019: $4,930,333Liabilities 2019: $1,621,729Net Assets 2019: $3,308,6042019Assets 2020: $5,447,775Liabilities 2020: $1,683,481Net Assets 2020: $3,764,2942020Assets 2021: $6,893,336Liabilities 2021: $2,390,287Net Assets 2021: $4,503,0492021Assets 2022: $6,560,883Liabilities 2022: $2,196,885Net Assets 2022: $4,363,9982022Assets 2023: $6,213,539Liabilities 2023: $2,081,291Net Assets 2023: $4,132,2482023Assets 2024: $6,573,420Liabilities 2024: $2,167,119Net Assets 2024: $4,406,3012024Assets 2025: $6,473,667Liabilities 2025: $1,961,334Net Assets 2025: $4,512,3332025

Highlighted filing

2025

Assets$6,473,667
Liabilities$1,961,334
Net Assets$4,512,333

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $2,453,932Expenses 2012: $2,751,595Net Income 2012: -$297,6632012Revenue 2013: $2,463,154Expenses 2013: $3,545,077Net Income 2013: -$1,081,9232013Revenue 2014: $2,702,829Expenses 2014: $2,515,984Net Income 2014: $186,8452014Revenue 2015: $2,591,020Expenses 2015: $2,482,781Net Income 2015: $108,2392015Revenue 2016: $2,779,529Expenses 2016: $2,242,650Net Income 2016: $536,8792016Revenue 2017: $2,640,974Expenses 2017: $2,343,611Net Income 2017: $297,3632017Revenue 2018: $2,514,112Expenses 2018: $2,373,287Net Income 2018: $140,8252018Revenue 2019: $2,441,891Expenses 2019: $2,357,002Net Income 2019: $84,8892019Revenue 2020: $2,898,510Expenses 2020: $2,311,200Net Income 2020: $587,3102020Revenue 2021: $1,828,245Expenses 2021: $1,330,257Net Income 2021: $497,9882021Revenue 2022: $1,685,834Expenses 2022: $1,766,522Net Income 2022: -$80,6882022Revenue 2023: $1,612,678Expenses 2023: $1,814,294Net Income 2023: -$201,6162023Revenue 2024: $1,962,294Expenses 2024: $1,722,631Net Income 2024: $239,6632024Revenue 2025: $1,817,286Expenses 2025: $1,730,904Net Income 2025: $86,3822025

Highlighted filing

2025

Revenue$1,817,286
Expenses$1,730,904
Net Income$86,382

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.47$1.96$4.51$1.82$1.73$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.57$2.17$4.41$1.96$1.72$0.24
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.21$2.08$4.13$1.61$1.81$0.20
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.56$2.20$4.36$1.69$1.77$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.89$2.39$4.50$1.83$1.33$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$1.68$3.76$2.90$2.31$0.59
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.93$1.62$3.31$2.44$2.36$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.88$2.04$2.83$2.51$2.37$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$2.02$2.74$2.64$2.34$0.30
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$2.07$2.43$2.78$2.24$0.54
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$2.07$1.97$2.59$2.48$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.93$2.06$1.87$2.70$2.52$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.77$2.02$1.75$2.46$3.55$1.08
2012Summary only. Only limited summary data is available for this year.$4.54$1.15$3.40$2.45$2.75$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 9, 2026
Return Version
2024v5.5
Gross Receipts
$3,502,170
Mission and Program Overview

Mission

To operate exclusively for the pleasure of the members and their families while offering fine dining, cultural, educational, social and philanthropic opportunities.

To provide services for the enjoyment and benefit of the club members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,157,294$4,040,266▼ $117,028
Investments in Publicly Traded Securities$1,360,490$1,579,961▲ $219,471
Cash and Non-Interest-Bearing Accounts$504,525$283,970▼ $220,555
Accounts Receivable$304,336$260,845▼ $43,491
Savings and Temporary Cash Investments$151,819$193,884▲ $42,065
Inventories for Sale or Use$58,804$69,229▲ $10,425
Prepaid Expenses and Deferred Charges$36,152$45,512▲ $9,360
Total Assets$6,573,420$6,473,667▼ $99,753
Liabilities
Other Liabilities$783,140$784,850▲ $1,710
Mortgage Notes Payable Secured by Investment Property$768,880$656,675▼ $112,205
Deferred Revenue$362,585$347,420▼ $15,165
Accounts Payable and Accrued Expenses$252,514$172,389▼ $80,125
Total Liabilities$2,167,119$1,961,334▼ $205,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,406,301$4,512,333▲ $106,032
Total Net Assets Fund Balance$4,406,301$4,512,333▲ $106,032
Total Liabilities and Net Assets / Fund Balance$6,573,420$6,473,667▼ $99,753

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,550,590$2,274,483$5,825,073
Other Land Buildings$220,372$912,036$1,132,408
Equipment$133,304$641,245$774,549
Land$136,000-$136,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stan PenaGeneral ManagerFT$143,887$9,558$153,445

Board Members and Trustees

NameTitle
Joan PrimoPresident
Pamela BinghamVice President
Ena BrownDirector
Laurie HaroutunianDirector
Sally SavoieDirector
Helene PredhommeFinance Director
MOLLY O'SHEAMembership Director
Lisa NemaziSecretary
Jane BowmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,491
Program Service Revenue
$2,130,615
Investment Income
$45,547
Other Revenue
$-362,367
All Other Contributions
$3,491
Change in Net Assets
$86,382

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,133,792
Revenue Not Reported on Financial Statements
$-1,316,506
Revenue Not Reported on Form 990
$20,504
Other Revenue Adjustments
$-1,327,155
Total Revenue per Audited Statements
$3,154,296
Total Revenue per Form 990
$1,817,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,016,654
Salaries, Compensation, and Employee Benefits$714,250
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$565,993
Depreciation Depletion---$255,529
Occupancy---$157,914
All Other Expenses---$120,578
Other Employee Benefits---$87,190
Other Expenses---$58,999
Payroll Taxes---$52,194
Insurance---$47,238
Fees for Services Accounting---$46,592
Interest---$25,813
Office Expenses---$23,329
Fees for Service Investment Mgmnt Fees---$10,649
Pension Plan Contributions---$8,873
Conferences and Meetings---$4,535
Fees for Services Legal---$3,233
Total Functional Expenses$0$0$0$1,730,904

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,047,410
Total Expenses per Form 990$1,730,904
Expenses per Audited Statements$1,720,255
Expenses Not Reported on Form 990$1,327,155
Expenses Not Reported on Financial Statements$10,649
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
Stock Redemption Liability$728,750
Deferred Income Tax Liability$56,100
Governance and Compliance

Governance Checklist

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

All active members own one share of stock in the village club.

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

All officers and board of directors are voted on and elected by all stockholding members. Committee chairs are appointed by the president and approved by the board of directors

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

Any provision contained in the village club's bylaws may be amended by a two-thirds vote of quorum present.

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

The village club's audit committee and executive committee have been given the responsibility and authority by the board to review the results of the organization's annual audited financial statements and the completed form 990 and form 990-t.

Form 990, Part VI, Section B, Line 12C

Each of the various committee chairs has the responsibility to review the policy and procedures relevant to the committee to ensure the club's policies and procedures were adhered to.

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

The general manager's salary is reviewed using comparability data and then approved by the executive committee.

Form 990, Part VI, Section C, Line 19

Information is made available upon request.

Filing and Contact Details

Filer

Filer Name
The Village Club
EIN
38-1869183
Phone
2486443450
Address
190 E LONG LAKE ROAD, BLOOMFIELD HILLS, MI 48304-2325

Signing Officer

Name
Pam Bingham
Title
Treasurer
Phone
2486443450
Signed
2026-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Bingham
Formed
1956
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
64
Volunteers
221

Preparer

Firm
Uhy Advisors Great Lakes Inc
Address
27725 STANSBURY BLVD SUITE 210, FARMINGTON HILLS, MI 48334
Preparer
Steven Katzman
Phone
2483550280
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Capital stock redemptions and proceeds -854.

Financial Statement Notes

PART X, LINE 2:

The club has adopted the asc guidance regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting for income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. At april 30, 2025 and 2024, there were no uncertain tax positions that require accrual.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold -1,327,155.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold 1,327,155.

Raw XML AppendixShowing 400 of 460 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBERSHIP DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8FINANCE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
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IRS990/InterestGrp/TotalAmt025813
IRS990/InventoriesForSaleOrUseGrp/BOYAmt058804
IRS990/InventoriesForSaleOrUseGrp/EOYAmt069229
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt038343
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt038343
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01360490
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01579961
IRS990/IRPDocumentCnt037
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03827764
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04157294
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04040266
IRS990/LandBldgEquipCostOrOtherBssAmt07868030
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt048135
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0298547
IRS990/LessRentalExpensesGrp/RealAmt011047
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OPERATE EXCLUSIVELY FOR THE PLEASURE OF THE MEMBERS AND THEIR FAMILIES WHILE OFFERING FINE DINING, CULTURAL, EDUCATIONAL, SOCIAL AND PHILANTHROPIC OPPORTUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0768880
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0656675
IRS990/NetAssetsOrFundBalancesBOYAmt04406301
IRS990/NetAssetsOrFundBalancesEOYAmt04512333
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-48135
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07204
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt055339
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-475270
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-475270
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04608
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt04608
IRS990/NetUnrelatedBusTxblIncmAmt086641
IRS990/NetUnrlzdGainsLossesInvstAmt020504
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04406301
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04512333
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0157914
IRS990/OfficeExpensesGrp/TotalAmt023329
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-854
IRS990/OtherEmployeeBenefitsGrp/TotalAmt087190
IRS990/OtherExpensesGrp/Desc0KITCHEN & DINING ROOM E
IRS990/OtherExpensesGrp/Desc1LANDSCAPING & MAINTENAN
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3COMMITTEE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0136709
IRS990/OtherExpensesGrp/TotalAmt163478
IRS990/OtherExpensesGrp/TotalAmt262058
IRS990/OtherExpensesGrp/TotalAmt358999
IRS990/OtherLiabilitiesGrp/BOYAmt0783140
IRS990/OtherLiabilitiesGrp/EOYAmt0784850
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/BusinessCd1713910
IRS990/OtherRevenueMiscGrp/BusinessCd2621300
IRS990/OtherRevenueMiscGrp/Desc0BANQUET FEES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc2MINIMUM SPENDING REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt061559
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127124
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt219612
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt061559
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127124
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt219612
IRS990/OtherRevenueTotalAmt0108295
IRS990/OtherSalariesAndWagesGrp/TotalAmt0565993
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt052194
IRS990/PensionPlanContributionsGrp/TotalAmt08873
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036152
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045512
IRS990/PrincipalOfficerNm0PAM BINGHAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CAPITAL FEES
IRS990/ProgramServiceRevenueGrp/Desc2SOCIAL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc3CLASSES
IRS990/ProgramServiceRevenueGrp/Desc4INITIATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01612391
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1431984
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt236719
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt332021
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt417500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01612391
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1431984
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt236719
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332021
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt417500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01295
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt061085
IRS990/PYOtherExpensesAmt01012992
IRS990/PYOtherRevenueAmt0-189766
IRS990/PYProgramServiceRevenueAmt02089680
IRS990/PYRevenuesLessExpensesAmt0239663
IRS990/PYSalariesCompEmpBnftPaidAmt0709639
IRS990/PYTotalExpensesAmt01722631
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01962294
IRS990/ReconcilationRevenueExpnssAmt086382
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04608
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151819
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193884
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03550590
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02274483
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05825073
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133304
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0641245
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0774549
IRS990ScheduleD/ExpensesNotReportedAmt01327155
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010649
IRS990ScheduleD/ExpensesSubtotalAmt01720255
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt010649
IRS990ScheduleD/InvestmentExpensesNotIncldAmt010649
IRS990ScheduleD/LandGrp/BookValueAmt0136000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0136000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt020504
IRS990ScheduleD/OtherExpensesIncludedAmt01327155
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0220372
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0912036
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01132408
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0728750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt156100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STOCK REDEMPTION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME TAX LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1327155
IRS990ScheduleD/RevenueNotReportedAmt020504
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1316506
IRS990ScheduleD/RevenueSubtotalAmt03133792
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CLUB HAS ADOPTED THE ASC GUIDANCE REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. AT APRIL 30, 2025 AND 2024, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD -1,327,155.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 1,327,155.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04040266
IRS990ScheduleD/TotalExpensesPerForm990Amt01730904
IRS990ScheduleD/TotalLiabilityAmt0784850
IRS990ScheduleD/TotalRevenuePerForm990Amt01817286
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03154296
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03047410
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0143887
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt09558
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STAN PENA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153445
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL ACTIVE MEMBERS OWN ONE SHARE OF STOCK IN THE VILLAGE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICERS AND BOARD OF DIRECTORS ARE VOTED ON AND ELECTED BY ALL STOCKHOLDING MEMBERS. COMMITTEE CHAIRS ARE APPOINTED BY THE PRESIDENT AND APPROVED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PROVISION CONTAINED IN THE VILLAGE CLUB'S BYLAWS MAY BE AMENDED BY A TWO-THIRDS VOTE OF QUORUM PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE VILLAGE CLUB'S AUDIT COMMITTEE AND EXECUTIVE COMMITTEE HAVE BEEN GIVEN THE RESPONSIBILITY AND AUTHORITY BY THE BOARD TO REVIEW THE RESULTS OF THE ORGANIZATION'S ANNUAL AUDITED FINANCIAL STATEMENTS AND THE COMPLETED FORM 990 AND FORM 990-T.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH OF THE VARIOUS COMMITTEE CHAIRS HAS THE RESPONSIBILITY TO REVIEW THE POLICY AND PROCEDURES RELEVANT TO THE COMMITTEE TO ENSURE THE CLUB'S POLICIES AND PROCEDURES WERE ADHERED TO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GENERAL MANAGER'S SALARY IS REVIEWED USING COMPARABILITY DATA AND THEN APPROVED BY THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6INFORMATION IS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CAPITAL STOCK REDEMPTIONS AND PROCEEDS -854.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06573420
IRS990/TotalAssetsEOYAmt06473667
IRS990/TotalAssetsGrp/BOYAmt06573420
IRS990/TotalAssetsGrp/EOYAmt06473667
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt03491

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