Civic Intelligence

The Village Club

990 • Fiscal year 2018 • EIN 38-1869183

May 01, 2017 to Apr 30, 2018 • Filed on Jan 31, 2019

Organization ProfileWWW.THEVILLAGECLUB.ORG

View Organization Page

190 E Long Lake RoadBloomfield Hills, MI 48303-0186

(248) 644-3454

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.42x

Higher debt load relative to assets than 66% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.81x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Net Margin

56th percentile

5.6%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Asset Growth

61st percentile

2.4%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-4.8%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$4,877,523

Up $116,057 (+2.4%) from 2017

Net Assets

Up

$2,834,966

Up $98,236 (+3.6%) from 2017

Liabilities

Up

$2,042,557

Up $17,821 (+0.9%) from 2017

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin56th percentile

Revenue

Down

$2,514,112

Down $126,862 (-4.8%) from 2017

Expenses

Up

$2,373,287

Up $29,676 (+1.3%) from 2017

Net Income

Down

$140,825

Down $156,538 (-53%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2018

Assets$4,877,523
Liabilities$2,042,557
Net Assets$2,834,966
Open 2018 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$2,514,112
Expenses$2,373,287
Net Income$140,825
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.3
Gross Receipts
$2,971,208
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$2,359,593$2,369,003▲ $9,410
Cash and Non-Interest-Bearing Accounts$1,565,585$1,042,067▼ $523,518
Investments in Publicly Traded Securities-$980,096-
Accounts Receivable$346,047$375,714▲ $29,667
Inventories for Sale or Use$76,662$63,702▼ $12,960
Savings and Temporary Cash Investments$404,428$38,672▼ $365,756
Prepaid Expenses and Deferred Charges$9,151$8,269▼ $882
Total Assets$4,761,466$4,877,523▲ $116,057
Liabilities
Other Liabilities$1,641,214$1,646,084▲ $4,870
Deferred Revenue$259,882$260,238▲ $356
Accounts Payable and Accrued Expenses$123,640$136,235▲ $12,595
Total Liabilities$2,024,736$2,042,557▲ $17,821
Net Assets / Fund Balance
Unrestricted Net Assets$2,736,730$2,834,966▲ $98,236
Total Net Assets Fund Balance$2,736,730$2,834,966▲ $98,236
Total Liabilities and Net Assets / Fund Balance$4,761,466$4,877,523▲ $116,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,995,374$1,299,041$3,294,415
Other Land Buildings$163,274$757,688$920,962
Equipment$74,355$507,821$582,176
Land$136,000-$136,000
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Linda LangPresident
Joan HeinzVice President
Kathy StrohVice President
Kay DuncanVice President
Anne MillerDirector
Gloria FinocchioDirector
Jan BirdDirector
Julie WillettDirector
Linda AyresDirector
Marilynn RuscheDirector
Maureen FlahertyDirector
Sandie KnollenbergDirector
Sharon MooreDirector
Susan PrychodkoDirector
Leigh Ann MillsSecretary
Mary Ann RosenbergerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,899
Program Service Revenue
$1,700,283
Investment Income
$15,828
Other Revenue
$788,102
All Other Contributions
$9,899
Change in Net Assets
$140,825

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,514,112
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$370,284
Total Revenue per Audited Statements
$2,884,396
Total Revenue per Form 990
$2,514,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,530,855
Other Expenses$842,432
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,219,382
Payroll Taxes---$162,585
Other Employee Benefits---$140,869
Occupancy---$134,611
Depreciation Depletion---$126,835
All Other Expenses---$102,032
Office Expenses---$69,691
Interest---$38,756
Insurance---$36,856
Fees for Services Accounting---$32,068
Other Expenses---$28,754
Fees for Services Legal---$11,690
Pension Plan Contributions---$8,019
Fees for Services Other---$1,435
Total Functional Expenses$0$0$0$2,373,287

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,744,960
Expenses per Audited Statements$2,378,090
Total Expenses per Form 990$2,373,287
Expenses Not Reported on Form 990$366,870
Expenses Not Reported on Financial Statements$-4,803
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 Repayments$1,023,600
Related Party Loan$622,484
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, board of directors, and committee chairs are voted on and elected by the members.”

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 all members.”

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 relavent 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
2486443454
Address
190 E LONG LAKE ROAD, BLOOMFIELD HILLS, MI 48303-0186

Signing Officer

Name
Mary Ann Rosenberger
Title
Treasurer
Phone
2486443454
Signed
2019-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Ann Rosenberger
Formed
1956
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
90
Volunteers
250

Preparer

Firm
Uhy Advisors Mi 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 -41,200.”

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 it ultimate settlement. At april 30, 2018 and 2017, there were no uncertain tax positions that require accrual.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 366,870.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 366,870.”

Raw XML AppendixShowing 400 of 510 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/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
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IRS990/GrossReceiptsAmt02971208
IRS990/GrossReceiptsForPublicUseAmt0251877
IRS990/GrossSalesOfInventoryAmt01054548
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt021399
IRS990/InsuranceGrp/TotalAmt036856
IRS990/InterestGrp/TotalAmt038756
IRS990/InventoriesForSaleOrUseGrp/BOYAmt076662
IRS990/InventoriesForSaleOrUseGrp/EOYAmt063702
IRS990/InvestmentExpenseAmt0-4803
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018602
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt018602
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0980096
IRS990/IRPDocumentCnt042
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02564550
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02359593
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02369003
IRS990/LandBldgEquipCostOrOtherBssAmt04933553
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt090226
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/NetAssetsOrFundBalancesBOYAmt02736730
IRS990/NetAssetsOrFundBalancesEOYAmt02834966
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2774
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt0-2774
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0534445
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0687678
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0153233
IRS990/NetUnrelatedBusTxblIncmAmt012799
IRS990/NetUnrlzdGainsLossesInvstAmt03414
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0134611
IRS990/OfficeExpensesGrp/TotalAmt069691
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-41200
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0140869
IRS990/OtherExpensesGrp/Desc0COMMITTEE EXPENSES
IRS990/OtherExpensesGrp/Desc1KITCHEN & DINING ROOM E
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt096703
IRS990/OtherExpensesGrp/TotalAmt187197
IRS990/OtherExpensesGrp/TotalAmt275804
IRS990/OtherExpensesGrp/TotalAmt328754
IRS990/OtherLiabilitiesGrp/BOYAmt01641214
IRS990/OtherLiabilitiesGrp/EOYAmt01646084
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/BusinessCd1621300
IRS990/OtherRevenueMiscGrp/BusinessCd2713910
IRS990/OtherRevenueMiscGrp/Desc0BANQUET FEES
IRS990/OtherRevenueMiscGrp/Desc1MINIMUM SPENDING REVENUE
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt040632
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt132541
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt227251
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040632
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt132541
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt227251
IRS990/OtherRevenueTotalAmt0100424
IRS990/OtherSalariesAndWagesGrp/TotalAmt01219382
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0162585
IRS990/PensionPlanContributionsGrp/TotalAmt08019
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09151
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08269
IRS990/PrincipalOfficerNm0MARY ANN ROSENBERGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1MAINTENANCE FEES
IRS990/ProgramServiceRevenueGrp/Desc2CLASSES
IRS990/ProgramServiceRevenueGrp/Desc3SOCIAL ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4TRAVEL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01517390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179550
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt233703
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt329505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt424805
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01517390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt233703
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt329505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt424805
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt054765
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt097
IRS990/PYOtherExpensesAmt0864041
IRS990/PYOtherRevenueAmt0841573
IRS990/PYProgramServiceRevenueAmt01744539
IRS990/PYRevenuesLessExpensesAmt0297363
IRS990/PYSalariesCompEmpBnftPaidAmt01479570
IRS990/PYTotalExpensesAmt02343611
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02640974
IRS990/ReconcilationRevenueExpnssAmt0140825
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0404428
IRS990/SavingsAndTempCashInvstGrp/EOYAmt038672
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01995374
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01299041
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03294415
IRS990ScheduleD/EquipmentGrp/BookValueAmt074355
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0507821
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0582176
IRS990ScheduleD/ExpensesNotReportedAmt0366870
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-4803
IRS990ScheduleD/ExpensesSubtotalAmt02378090
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0-4803
IRS990ScheduleD/LandGrp/BookValueAmt0136000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0136000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03414
IRS990ScheduleD/OtherExpensesIncludedAmt0366870
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0163274
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0757688
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0920962
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01023600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1622484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STOCK REPAYMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RELATED PARTY LOAN
IRS990ScheduleD/OtherRevenueAmt0366870
IRS990ScheduleD/RevenueNotReportedAmt0370284
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02514112
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 IT ULTIMATE SETTLEMENT. AT APRIL 30, 2018 AND 2017, THERE WERE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ACCRUAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 366,870.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 366,870.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02369003
IRS990ScheduleD/TotalExpensesPerForm990Amt02373287
IRS990ScheduleD/TotalLiabilityAmt01646084
IRS990ScheduleD/TotalRevenuePerForm990Amt02514112
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02884396
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02744960
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL ACTIVE MEMBERS OWN ONE SHARE OF STOCK IN THE VILLAGE CLUB.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICERS, BOARD OF DIRECTORS, AND COMMITTEE CHAIRS ARE VOTED ON AND ELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY PROVISION CONTAINED IN THE VILLAGE CLUB'S BYLAWS MAY BE AMENDED BY A TWO-THIRDS VOTE OF ALL MEMBERS.
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 RELAVENT 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 -41,200.
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:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE VILLAGE CLUB FOUNDATION

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,877,523
Liabilities
$2,042,557
Net assets
$2,834,966
Revenue
$2,514,112
Expenses
$2,373,287
Net income
$140,825
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
2018Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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