Civic Intelligence

Lake Forest Golf and Country Club

EIN 43-1340237 • 501(c)7 • Lake St Louis, MO

View Organization Page

Profile

Providing services such as a golf course, tennis courts, pool, restaurant and bar for club members and their guests.

300 Yard DriveLake St Louis, MO 63367-2413

www.lakeforestgolf.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.90x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.56x

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

501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

36th percentile

1.2%

Higher net margin than 36% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

5.4%

Faster asset growth than 64% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.0%

Faster revenue growth than 48% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$1,761,790

Down $80,648 (-4.4%) from 2022

Liabilities

Down

$1,600,254

Down $166,726 (-9.4%) from 2022

Net Assets

Up

$161,536

Up $86,078 (+114%) from 2022

Operations
Liabilities / Revenue66th percentileNet Margin36th percentile

Revenue

Up

$2,833,027

Up $402,833 (+17%) from 2022

Expenses

Up

$2,912,215

Up $483,381 (+20%) from 2022

Net Income

Down

-$79,188

Down $80,548 (-5923%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$4.0M$2.0M$0-$2.0MAssets 2011: $3,589,573Liabilities 2011: $2,858,998Net Assets 2011: $730,5752011Assets 2012: $3,330,325Liabilities 2012: $2,710,889Net Assets 2012: $619,4362012Assets 2013: $3,070,369Liabilities 2013: $2,282,130Net Assets 2013: $788,2392013Assets 2014: $2,750,085Liabilities 2014: $2,042,203Net Assets 2014: $707,8822014Assets 2015: $2,484,653Liabilities 2015: $2,093,948Net Assets 2015: $390,7052015Assets 2016: $2,292,951Liabilities 2016: $2,454,505Net Assets 2016: -$161,5542016Assets 2017: $2,007,034Liabilities 2017: $2,444,664Net Assets 2017: -$437,6302017Assets 2018: $1,770,623Liabilities 2018: $2,170,516Net Assets 2018: -$399,8932018Assets 2019: $1,836,102Liabilities 2019: $2,151,410Net Assets 2019: -$315,3082019Assets 2020: $1,614,627Liabilities 2020: $1,961,383Net Assets 2020: -$346,7562020Assets 2021: $1,731,778Liabilities 2021: $1,679,999Net Assets 2021: $51,7792021Assets 2022: $1,842,438Liabilities 2022: $1,766,980Net Assets 2022: $75,4582022Assets 2023: $1,761,790Liabilities 2023: $1,600,254Net Assets 2023: $161,5362023

Highlighted filing

2023

Assets$1,761,790
Liabilities$1,600,254
Net Assets$161,536
Open 2023 Filing

Operations Trend

Revenue Growth48th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,497,2352011Expenses 2012: $2,403,4002012Revenue 2013: $2,128,474Expenses 2013: $2,356,889Net Income 2013: -$228,4152013Revenue 2014: $2,218,553Expenses 2014: $2,298,910Net Income 2014: -$80,3572014Revenue 2015: $2,077,290Expenses 2015: $2,394,466Net Income 2015: -$317,1762015Revenue 2016: $1,723,124Expenses 2016: $2,275,383Net Income 2016: -$552,2592016Revenue 2017: $1,618,529Expenses 2017: $1,894,605Net Income 2017: -$276,0762017Revenue 2018: $1,966,947Expenses 2018: $1,934,582Net Income 2018: $32,3652018Revenue 2019: $1,986,482Expenses 2019: $1,901,327Net Income 2019: $85,1552019Revenue 2020: $1,941,325Expenses 2020: $1,991,657Net Income 2020: -$50,3322020Revenue 2021: $2,516,745Expenses 2021: $2,115,422Net Income 2021: $401,3232021Revenue 2022: $2,430,194Expenses 2022: $2,428,834Net Income 2022: $1,3602022Revenue 2023: $2,833,027Expenses 2023: $2,912,215Net Income 2023: -$79,1882023

Highlighted filing

2023

Revenue$2,833,027
Expenses$2,912,215
Net Income-$79,188
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$1,761,790
Liabilities
$1,600,254
Net assets
$161,536
Revenue
$2,833,027
Expenses
$2,912,215
Net income
-$79,188
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.76$1.60$0.16$2.83$2.91$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$1.77$0.08$2.43$2.43$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$1.68$0.05$2.52$2.12$0.40
2020Summary only. Only limited summary data is available for this year.$1.61$1.96$0.35$1.94$1.99$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$2.15$0.32$1.99$1.90$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$2.17$0.40$1.97$1.93$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$2.44$0.44$1.62$1.89$0.28
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$2.45$0.16$1.72$2.28$0.55
2015Summary only. Only limited summary data is available for this year.$2.48$2.09$0.39$2.08$2.39$0.32
2014Detailed filing. Detailed filing data is available for this year.$2.75$2.04$0.71$2.22$2.30$0.08
2013Detailed filing. Detailed filing data is available for this year.$3.07$2.28$0.79$2.13$2.36$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$2.71$0.62$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$2.86$0.73$2.50
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 24, 2023
Return Version
2022v4.1
Gross Receipts
$3,279,132
Mission and Program Overview

Mission

Providing services such as a golf course, tennis courts, pool, restaurant and bar for club members and their guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,158,547$1,026,547▼ $132,000
Cash and Non-Interest-Bearing Accounts$246,718$247,636▲ $918
Inventories for Sale or Use$174,889$242,459▲ $67,570
Accounts Receivable$145,295$183,251▲ $37,956
Prepaid Expenses and Deferred Charges$6,329$142,545▲ $136,216
Total Assets$1,731,778$1,842,438▲ $110,660
Liabilities
Unsecured Notes Loans Payable$1,418,098$1,290,506▼ $127,592
Other Liabilities$154,392$345,364▲ $190,972
Accounts Payable and Accrued Expenses$40,540$84,747▲ $44,207
Deferred Revenue$66,969$46,363▼ $20,606
Total Liabilities$1,679,999$1,766,980▲ $86,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$51,779$75,458▲ $23,679
Total Net Assets Fund Balance$51,779$75,458▲ $23,679
Total Liabilities and Net Assets / Fund Balance$1,731,778$1,842,438▲ $110,660

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$634,915$5,712,961$6,347,876
Other Land Buildings$280,148$1,518,902$1,799,050
Equipment$1,434$733,927$735,361
Land$110,050-$110,050
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
James MccormickGolf Chair
Ron WhitakerHouse Chair
Justin AugensteinPresident
Kathy BargeonFinance Chai
Brian SpinzigGreens and G
James MccormickHead Golf Pr
Kyle LaramieMembership C
Mark LawsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,578,622
Investment Income
$0
Other Revenue
$-148,428
Change in Net Assets
$1,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,623,156
Salaries, Compensation, and Employee Benefits$805,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$623,383--$623,383
Fees for Services Management$223,502--$223,502
Depreciation Depletion$180,719--$180,719
Fees for Services Other$147,058--$147,058
Payroll Taxes$115,615--$115,615
Insurance$75,043--$75,043
Pension Plan Contributions$66,680--$66,680
Interest$56,428--$56,428
Other Expenses$21,227--$21,227
Total Functional Expenses$2,428,834$0$0$2,428,834
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
Line of Credit$141,012
Other Accrued Expenses$102,861
Beautification Fund$61,114
Deferred Revenue$24,812
Gift Certificates$9,185
Deposits$6,380
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI

“Lake forest golf & country club is a private club generally supported by dues, fees, and charges to its members, substantially all of whom are residents of the saint louis metropolitan area.”

Form 990, Page 6, Part VI, Line 6

“Lake forest folf & country club is a private club generally supported by dues, fees, and charges to its members, substantially all of whom are residents of the st. Louis metropolitan area.”

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

“Lake forest folf & country club is a private club generally supported by dues, fees, and charges to its members, substantially all of whom are residents of the st. Louis metropolitan area. Its members elect the board of directors.”

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

“Lake forest golf & country club members elect the board and members approve decisions including: by-laws amendments to increase or decrease the vote required for any member action to be effective actions with respect to any conflict of interest transactions involving the club and a director - idemnification by the club of any persons as provided for in rsmo section 355.476 - amendment of the club's articles of incorporation - amendment of the club's by-laws - merging the club with another corporation - selling, leasing exchanging, or otherwise disposing of all or substantially all of the club's property, with or without goodwil, except in the ordinary course of business - dissolving the club - removal of a director”

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

“A copy of the form 990 is provided to the controller for review and approval prior to submission. The controller informs the board that the return is available for review and provides copies to them as requested.”

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

“Conflict of interest statemetns are completed annually when new officers are elected. These statemetns are initially reviewed by the club's director of finance and any potential conflicts are reviwed with the club's general manager and the board of directors.”

Form 990, Page 6, Part VI, Line 19

“SEE ATTACHED SCHEDULE O”

Filing and Contact Details

Filer

Filer Name
Lake Forest Golf and Country Club
EIN
43-1340237
Phone
6365616682
Address
300 YARD DRIVE, LAKE ST LOUIS, MO 63367-2413

Signing Officer

Name
Justin Augenstein
Title
President
Phone
6365616682
Signed
2023-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Augenstein
Formed
1984
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
123

Preparer

Firm
Mark S Flieg CPA Pc
Address
2569 CHRISTOPHER OAKS CT, SAINT LOUIS, MO 63129-5544
Preparer
Mark S Flieg CPA
Phone
3148465211
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provide services such as golf and tennis to the members, their dependents and guest to further the club's purpose.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 22,319”

Raw XML Appendix358 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt040540
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IRS990/AccountsReceivableGrp/EOYAmt0183251
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDING SERVICES SUCH AS A GOLF COURSE, TENNIS COURTS, POOL, RESTAURANT AND BAR FOR CLUB MEMBERS AND THEIR GUESTS.
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0JUSTIN AUGENSTEIN
IRS990/BooksInCareOfDetail/PhoneNum06365616682
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0116 CENTRAL PARK AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTZVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd063385
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0246718
IRS990/CashNonInterestBearingGrp/EOYAmt0247636
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0848938
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01623156
IRS990/CYOtherRevenueAmt0-148428
IRS990/CYProgramServiceRevenueAmt02578622
IRS990/CYRevenuesLessExpensesAmt01360
IRS990/CYSalariesCompEmpBnftPaidAmt0805678
IRS990/CYTotalExpensesAmt02428834
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02430194
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt066969
IRS990/DeferredRevenueGrp/EOYAmt046363
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0180719
IRS990/DepreciationDepletionGrp/TotalAmt0180719
IRS990/Desc0PROVIDE SERVICES SUCH AS GOLF AND TENNIS TO THE MEMBERS, THEIR DEPENDENTS AND GUEST TO FURTHER THE CLUB'S PURPOSE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0123
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0223502
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IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0147058
IRS990/FeesForServicesOtherGrp/TotalAmt0147058
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JUSTIN AUGENSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHY BARGEON
IRS990/Form990PartVIISectionAGrp/PersonNm2KYLE LARAMIE
IRS990/Form990PartVIISectionAGrp/PersonNm3MARK LAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm4JAMES MCCORMICK
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES MCCORMICK
IRS990/Form990PartVIISectionAGrp/PersonNm6BRIAN SPINZIG
IRS990/Form990PartVIISectionAGrp/PersonNm7RON WHITAKER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCE CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBERSHIP C
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4HEAD GOLF PR
IRS990/Form990PartVIISectionAGrp/TitleTxt5GOLF CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6GREENS AND G
IRS990/Form990PartVIISectionAGrp/TitleTxt7HOUSE CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01984
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossSalesOfInventoryAmt0700510
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InterestGrp/TotalAmt056428
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IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07965790
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc2GOLF SHOP OPERATIONS
IRS990/OtherExpensesGrp/Desc3ALL OTHER EXPENSES
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IRS990/PartialLiquidationInd0false
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt066680
IRS990/PensionPlanContributionsGrp/TotalAmt066680
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06329
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0142545
IRS990/PrincipalOfficerNm0JUSTIN AUGENSTEIN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DUES
IRS990/ProgramServiceRevenueGrp/Desc1GOLF OPERATIONS
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3MISC
IRS990/ProgramServiceRevenueGrp/ExclusionAmt01741058
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1664047
IRS990/ProgramServiceRevenueGrp/ExclusionAmt2154827
IRS990/ProgramServiceRevenueGrp/ExclusionAmt318690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01741058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1664047
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2154827
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318690
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE SERVICES SUCH AS GOLF AND TENNIS TO THE MEMBERS, THEIR DEPENDENTS AND GUEST TO FURTHER THE CLUB'S PURPOSE.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVIDE SERVICES SUCH AS GOLF AND TENNIS TO THE MEMBERS, THEIR DEPENDENTS AND GUEST TO FURTHER THE CLUB'S PURPOSE.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE SERVICES SUCH AS GOLF AND TENNIS TO THE MEMBERS, THEIR DEPENDENTS AND GUEST TO FURTHER THE CLUB'S PURPOSE.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0201000
IRS990/PYOtherExpensesAmt01388446
IRS990/PYOtherRevenueAmt0-106765
IRS990/PYProgramServiceRevenueAmt02422510
IRS990/PYRevenuesLessExpensesAmt0401323
IRS990/PYSalariesCompEmpBnftPaidAmt0726976
IRS990/PYTotalExpensesAmt02115422
IRS990/PYTotalRevenueAmt02516745
IRS990/ReconcilationRevenueExpnssAmt01360
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0634915
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05712961
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06347876
IRS990ScheduleD/EquipmentGrp/BookValueAmt01434
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0733927
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0735361
IRS990ScheduleD/LandGrp/BookValueAmt0110050
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0110050
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0280148
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01518902
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01799050
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0141012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1102861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt261114
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt324812
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt49185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt56380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2BEAUTIFICATION FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01026547
IRS990ScheduleD/TotalLiabilityAmt0345364
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SERVICES SUCH AS GOLF AND TENNIS TO THE MEMBERS, THEIR DEPENDENTS AND GUEST TO FURTHER THE CLUB'S PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LAKE FOREST GOLF & COUNTRY CLUB IS A PRIVATE CLUB GENERALLY SUPPORTED BY DUES, FEES, AND CHARGES TO ITS MEMBERS, SUBSTANTIALLY ALL OF WHOM ARE RESIDENTS OF THE SAINT LOUIS METROPOLITAN AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAKE FOREST FOLF & COUNTRY CLUB IS A PRIVATE CLUB GENERALLY SUPPORTED BY DUES, FEES, AND CHARGES TO ITS MEMBERS, SUBSTANTIALLY ALL OF WHOM ARE RESIDENTS OF THE ST. LOUIS METROPOLITAN AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LAKE FOREST FOLF & COUNTRY CLUB IS A PRIVATE CLUB GENERALLY SUPPORTED BY DUES, FEES, AND CHARGES TO ITS MEMBERS, SUBSTANTIALLY ALL OF WHOM ARE RESIDENTS OF THE ST. LOUIS METROPOLITAN AREA. ITS MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LAKE FOREST GOLF & COUNTRY CLUB MEMBERS ELECT THE BOARD AND MEMBERS APPROVE DECISIONS INCLUDING: BY-LAWS AMENDMENTS TO INCREASE OR DECREASE THE VOTE REQUIRED FOR ANY MEMBER ACTION TO BE EFFECTIVE ACTIONS WITH RESPECT TO ANY CONFLICT OF INTEREST TRANSACTIONS INVOLVING THE CLUB AND A DIRECTOR - IDEMNIFICATION BY THE CLUB OF ANY PERSONS AS PROVIDED FOR IN RSMO SECTION 355.476 - AMENDMENT OF THE CLUB'S ARTICLES OF INCORPORATION - AMENDMENT OF THE CLUB'S BY-LAWS - MERGING THE CLUB WITH ANOTHER CORPORATION - SELLING, LEASING EXCHANGING, OR OTHERWISE DISPOSING OF ALL OR SUBSTANTIALLY ALL OF THE CLUB'S PROPERTY, WITH OR WITHOUT GOODWIL, EXCEPT IN THE ORDINARY COURSE OF BUSINESS - DISSOLVING THE CLUB - REMOVAL OF A DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE FORM 990 IS PROVIDED TO THE CONTROLLER FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION. THE CONTROLLER INFORMS THE BOARD THAT THE RETURN IS AVAILABLE FOR REVIEW AND PROVIDES COPIES TO THEM AS REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFLICT OF INTEREST STATEMETNS ARE COMPLETED ANNUALLY WHEN NEW OFFICERS ARE ELECTED. THESE STATEMETNS ARE INITIALLY REVIEWED BY THE CLUB'S DIRECTOR OF FINANCE AND ANY POTENTIAL CONFLICTS ARE REVIWED WITH THE CLUB'S GENERAL MANAGER AND THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE ATTACHED SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BOOK / TAX DEPRECIATION DIFFERENCE 22,319
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01731778
IRS990/TotalAssetsEOYAmt01842438
IRS990/TotalAssetsGrp/BOYAmt01731778
IRS990/TotalAssetsGrp/EOYAmt01842438
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0123
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02428834
IRS990/TotalFunctionalExpensesGrp/TotalAmt02428834
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01679999
IRS990/TotalLiabilitiesEOYAmt01766980
IRS990/TotalLiabilitiesGrp/BOYAmt01679999
IRS990/TotalLiabilitiesGrp/EOYAmt01766980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051779
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt075458
IRS990/TotalProgramServiceRevenueAmt02578622
IRS990/TotalRevenueGrp/ExclusionAmt02578622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-148428
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02430194
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01731778
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01842438
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt01418098
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt01290506
IRS990/USAddress/AddressLine1Txt0116 CENTRAL PARK AVE
IRS990/USAddress/CityNm0WESTZVILLE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063385
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LAKEFORESTGOLF.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUSTIN AUGENSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06365616682
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE FOREST GOLF AND COUNTRY CLUB
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0431340237
ReturnHeader/Filer/PhoneNum06365616682
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 YARD DRIVE
ReturnHeader/Filer/USAddress/CityNm0LAKE ST LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd0633672413
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431581165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK S FLIEG CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02569 CHRISTOPHER OAKS CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT LOUIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0631295544
ReturnHeader/PreparerPersonGrp/PhoneNum03148465211
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK S FLIEG CPA
ReturnHeader/ReturnTs02023-03-17T17:53:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JUSTIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AUGENSTEIN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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