Civic Intelligence

Westwood Club Inc

EIN 56-0748205 • 501(c)7 • Winstonsalem, NC

Profile

TENNIS & SWIM PROGRAMS

265 Harper StreetWinstonsalem, NC 27104

www.westwoodclub.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

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

Liabilities / Revenue

28th percentile

0.03x

Higher debt load relative to revenue than 28% of similar nonprofits.

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

Net Margin

64th percentile

11%

Higher net margin than 64% 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

76th percentile

9.4%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

79th percentile

17%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$1,246,389

Up $106,675 (+9.4%) from 2023

Liabilities

Up

$26,268

Up $13,333 (+103%) from 2023

Net Assets

Up

$1,220,121

Up $93,342 (+8.3%) from 2023

Revenue

Up

$951,541

Up $141,246 (+17%) from 2023

Expenses

Up

$846,649

Up $97,196 (+13%) from 2023

Net Income

Up

$104,892

Up $44,050 (+72%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $900,175Liabilities 2011: $13,336Net Assets 2011: $886,8392011Assets 2012: $904,463Liabilities 2012: $2,508Net Assets 2012: $901,9552012Assets 2013: $924,762Liabilities 2013: $2,480Net Assets 2013: $922,2822013Assets 2014: $935,907Liabilities 2014: $2,981Net Assets 2014: $932,9262014Assets 2015: $918,716Liabilities 2015: $4,329Net Assets 2015: $914,3872015Assets 2016: $912,120Liabilities 2016: $3,717Net Assets 2016: $908,4032016Assets 2017: $896,757Liabilities 2017: $5,495Net Assets 2017: $891,2622017Assets 2018: $883,051Liabilities 2018: $3,539Net Assets 2018: $879,5122018Assets 2019: $892,238Liabilities 2019: $5,446Net Assets 2019: $886,7922019Assets 2020: $918,103Liabilities 2020: $56,639Net Assets 2020: $861,4642020Assets 2021: $999,685Liabilities 2021: $3,062Net Assets 2021: $996,6232021Assets 2022: $1,067,101Liabilities 2022: $1,164Net Assets 2022: $1,065,9372022Assets 2023: $1,139,714Liabilities 2023: $12,935Net Assets 2023: $1,126,7792023Assets 2024: $1,246,389Liabilities 2024: $26,268Net Assets 2024: $1,220,1212024

Highlighted filing

2024

Assets$1,246,389
Liabilities$26,268
Net Assets$1,220,121

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $348,620Expenses 2011: $436,307Net Income 2011: -$87,6872011Revenue 2012: $353,479Expenses 2012: $401,618Net Income 2012: -$48,1392012Revenue 2013: $367,591Expenses 2013: $429,029Net Income 2013: -$61,4382013Revenue 2014: $315,921Expenses 2014: $387,478Net Income 2014: -$71,5572014Revenue 2015: $318,099Expenses 2015: $407,184Net Income 2015: -$89,0852015Revenue 2016: $329,959Expenses 2016: $384,771Net Income 2016: -$54,8122016Revenue 2017: $361,621Expenses 2017: $425,292Net Income 2017: -$63,6712017Revenue 2018: $359,436Expenses 2018: $440,328Net Income 2018: -$80,8922018Revenue 2019: $364,557Expenses 2019: $416,777Net Income 2019: -$52,2202019Revenue 2020: $357,035Expenses 2020: $438,432Net Income 2020: -$81,3972020Revenue 2021: $493,778Expenses 2021: $495,719Net Income 2021: -$1,9412021Revenue 2022: $547,574Expenses 2022: $591,683Net Income 2022: -$44,1092022Revenue 2023: $810,295Expenses 2023: $749,453Net Income 2023: $60,8422023Revenue 2024: $951,541Expenses 2024: $846,649Net Income 2024: $104,8922024

Highlighted filing

2024

Revenue$951,541
Expenses$846,649
Net Income$104,892

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.03$1.22$0.95$0.85$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.01$1.13$0.81$0.75$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.55$0.59$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$0.49$0.50$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.06$0.86$0.36$0.44$0.08
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.89$0.36$0.42$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.36$0.44$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.01$0.89$0.36$0.43$0.06
2016Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$0.33$0.38$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.32$0.41$0.09
2014Summary only. Only limited summary data is available for this year.$0.94$0.00$0.93$0.32$0.39$0.07
2013Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.37$0.43$0.06
2012Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.35$0.40$0.05
2011Summary only. Only limited summary data is available for this year.$0.90$0.01$0.89$0.35$0.44$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Sep 23, 2025
Return Version
2023v6.0
Gross Receipts
$951,541
Mission and Program Overview

Mission

TENNIS & SWIM PROGRAMS

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,126,779$1,220,121▲ $93,342
Land, Buildings, and Equipment, Net$961,281$1,140,336▲ $179,055
Cash and Non-Interest-Bearing Accounts$158,444$73,513▼ $84,931
Inventories for Sale or Use$9,039$16,981▲ $7,942
Accounts Receivable$10,950$15,559▲ $4,609
Total Assets$1,139,714$1,246,389▲ $106,675
Liabilities
Accounts Payable and Accrued Expenses$12,935$14,768▲ $1,833
Other Liabilities-$11,500-
Total Liabilities$12,935$26,268▲ $13,333
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,126,779$1,220,121▲ $93,342
Total Liabilities and Net Assets / Fund Balance$1,139,714$1,246,389▲ $106,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,027,067$1,423,378$2,450,445
Equipment$67,303$138,507$205,810
Land$45,966-$45,966
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rob WallPresident
Alex GershnerDirector
Bill OakesDirector
Elise WhitleyDirector
Jennifer KellerDirector
Mark AtkinsonDirector
Mark MenziDirector
Robin PfefferkornDirector
T J PetronzioDirector
Emery BettisMembership C
John MorrisSecretary
Otis NorthingtonTreasurer
Nicole BealVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$562,050
Investment Income
$187,607
Other Revenue
$201,884
Change in Net Assets
$104,892

Audited Revenue Reconciliation

Revenue per Audited Statements
$951,541
Total Revenue per Audited Statements
$951,541
Total Revenue per Form 990
$951,541
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$484,374
Salaries, Compensation, and Employee Benefits$362,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,157$77,576-$335,733
Occupancy$84,316--$84,316
Fees for Services Management$77,357--$77,357
Depreciation Depletion$71,185--$71,185
All Other Expenses$45,552--$45,552
Insurance$29,042--$29,042
Payroll Taxes$20,437$6,105-$26,542
Office Expenses$21,809--$21,809
Advertising$18,626--$18,626
Fees for Services Accounting-$17,895-$17,895
Other Expenses$16,947--$16,947
Total Functional Expenses$745,073$101,576$0$846,649

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$846,649
Total Expenses per Audited Statements$846,649
Total Expenses per Form 990$846,649
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
Other Liabilities$11,500
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The executive officers review the form 990 and recommend to the board of directors for approval.

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

The board of directors are required to sign and review forms annually.

Form 990, Page 6, Part VI, Line 15A

Board members of the executive committee review management salaries annually and perform a comparability study.

Form 990, Page 6, Part VI, Line 15B

Board members of the executive committee review staff salaries annually and perform a comparability study.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Westwood Club Inc
EIN
56-0748205
Phone
3367689599
Address
265 HARPER STREET, WINSTONSALEM, NC 27104

Signing Officer

Name
Rob Wall
Title
President
Phone
3367689599
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Wall
Formed
1961
Legal Domicile
Nc
Voting Board Members
13
Independent Board Members
13
Employees
30

Preparer

Firm
Gray Callison & Jones CPA Pc
Address
3813 FORRESTGATE DR, WINSTON SALEM, NC 27103
Preparer
Ernest V Logemann
Phone
3367603210
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization utilizes volunteers for various club activities and the board of directors is a volunteer position.

Raw XML Appendix380 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/OtherRevenueTotalAmt0201884
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077576
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0258157
IRS990/OtherSalariesAndWagesGrp/TotalAmt0335733
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06105
IRS990/PayrollTaxesGrp/ProgramServicesAmt020437
IRS990/PayrollTaxesGrp/TotalAmt026542
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROB WALL
IRS990/PriorPeriodAdjustmentsAmt0-11550
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2CLUB HOUSE RENTAL
IRS990/ProgramServiceRevenueGrp/Desc3RENT
IRS990/ProgramServiceRevenueGrp/Desc4MASTER SWIM/AQUATICS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0440963
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1116287
IRS990/ProgramServiceRevenueGrp/ExclusionAmt22400
IRS990/ProgramServiceRevenueGrp/ExclusionAmt3580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0440963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1116287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31820
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4580
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IRS990/PYInvestmentIncomeAmt01254
IRS990/PYOtherExpensesAmt0305761
IRS990/PYOtherRevenueAmt0180728
IRS990/PYProgramServiceRevenueAmt0629440
IRS990/PYRevenuesLessExpensesAmt0164721
IRS990/PYSalariesCompEmpBnftPaidAmt0340940
IRS990/PYTotalExpensesAmt0646701
IRS990/PYTotalRevenueAmt0811422
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01220121
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01423378
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02450445
IRS990ScheduleD/EquipmentGrp/BookValueAmt067303
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138507
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0205810
IRS990ScheduleD/ExpensesSubtotalAmt0846649
IRS990ScheduleD/LandGrp/BookValueAmt045966
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045966
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0951541
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01140336
IRS990ScheduleD/TotalExpensesPerForm990Amt0846649
IRS990ScheduleD/TotalLiabilityAmt011500
IRS990ScheduleD/TotalRevenuePerForm990Amt0951541
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0951541
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0846649
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION UTILIZES VOLUNTEERS FOR VARIOUS CLUB ACTIVITIES AND THE BOARD OF DIRECTORS IS A VOLUNTEER POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE OFFICERS REVIEW THE FORM 990 AND RECOMMEND TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN AND REVIEW FORMS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS OF THE EXECUTIVE COMMITTEE REVIEW MANAGEMENT SALARIES ANNUALLY AND PERFORM A COMPARABILITY STUDY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS OF THE EXECUTIVE COMMITTEE REVIEW STAFF SALARIES ANNUALLY AND PERFORM A COMPARABILITY STUDY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01139714
IRS990/TotalAssetsEOYAmt01246389
IRS990/TotalAssetsGrp/BOYAmt01139714
IRS990/TotalAssetsGrp/EOYAmt01246389
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0101576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0745073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0846649
IRS990/TotalGrossUBIAmt01820
IRS990/TotalLiabilitiesBOYAmt012935
IRS990/TotalLiabilitiesEOYAmt026268
IRS990/TotalLiabilitiesGrp/BOYAmt012935
IRS990/TotalLiabilitiesGrp/EOYAmt026268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01126779
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01220121
IRS990/TotalProgramServiceExpensesAmt0745073
IRS990/TotalProgramServiceRevenueAmt0562050
IRS990/TotalRevenueGrp/ExclusionAmt0949721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0951541
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01820
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01139714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01246389
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.WESTWOODCLUB.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROB WALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03367689599
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTWOOD CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0560748205
ReturnHeader/Filer/PhoneNum03367689599
ReturnHeader/Filer/USAddress/AddressLine1Txt0265 HARPER STREET
ReturnHeader/Filer/USAddress/CityNm0WINSTONSALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027104
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814888848
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAY CALLISON & JONES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03813 FORRESTGATE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINSTON SALEM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027103
ReturnHeader/PreparerPersonGrp/PhoneNum03367603210
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERNEST V LOGEMANN
ReturnHeader/ReturnTs02025-10-14T11:16:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-12-01
ReturnHeader/TaxPeriodEndDt02024-11-30
ReturnHeader/TaxYr02023

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