Civic Intelligence

West Lake Members Inc

EIN 58-1309615 • 501(c)7 • Martinez, GA

Profile

The primary mission for the west lake country club is to provide services and manage facilities for the benefit of dues paying members.

3556 West Lake DriveMartinez, GA 30907

n/A

Siviq Scores

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

Liabilities / Assets

80th percentile

0.56x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

83rd percentile

1.24x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2014

Net Margin

19th percentile

-2.3%

Higher net margin than 19% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

4th percentile

-7.6%

Faster asset growth than 4% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

10th percentile

-5.7%

Faster revenue growth than 10% of similar nonprofits.

501(c)7 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$11,275,956

Down $925,409 (-7.6%) from 2013

Liabilities

Down

$6,289,580

Down $807,110 (-11%) from 2013

Net Assets

Down

$4,986,376

Down $118,299 (-2.3%) from 2013

Revenue

Down

$5,064,325

Down $308,414 (-5.7%) from 2013

Expenses

Down

$5,182,624

Down $384,896 (-6.9%) from 2013

Net Income

Up

-$118,299

Up $76,482 (+39%) from 2013

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $12,060,713Liabilities 2011: $6,123,593Net Assets 2011: $5,937,1202011Assets 2012: $12,258,837Liabilities 2012: $6,959,381Net Assets 2012: $5,299,4562012Assets 2013: $12,201,365Liabilities 2013: $7,096,690Net Assets 2013: $5,104,6752013Assets 2014: $11,275,956Liabilities 2014: $6,289,580Net Assets 2014: $4,986,3762014

Highlighted filing

2014

Assets$11,275,956
Liabilities$6,289,580
Net Assets$4,986,376

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,097,904Expenses 2011: $5,141,571Net Income 2011: -$43,6672011Expenses 2012: $5,921,0322012Revenue 2013: $5,372,739Expenses 2013: $5,567,520Net Income 2013: -$194,7812013Revenue 2014: $5,064,325Expenses 2014: $5,182,624Net Income 2014: -$118,2992014

Highlighted filing

2014

Revenue$5,064,325
Expenses$5,182,624
Net Income-$118,299

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$5,910,898
Mission and Program Overview

Mission

The primary mission for the west lake country club is to provide services and manage facilities for the benefit of dues paying members.

To provide and manage facilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,232,728$10,652,709▼ $580,019
Accounts Receivable$750,329$423,920▼ $326,409
Inventories for Sale or Use$162,278$148,255▼ $14,023
Prepaid Expenses and Deferred Charges$51,028$51,072▲ $44
Cash and Non-Interest-Bearing Accounts$5,002$0▼ $5,002
Total Assets$12,201,365$11,275,956▼ $925,409
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,754,549$5,411,573▼ $342,976
Other Liabilities$873,475$521,566▼ $351,909
Accounts Payable and Accrued Expenses$468,666$356,441▼ $112,225
Total Liabilities$7,096,690$6,289,580▼ $807,110
Net Assets / Fund Balance
Unrestricted Net Assets$5,104,675$4,986,376▼ $118,299
Total Net Assets Fund Balance$5,104,675$4,986,376▼ $118,299
Total Liabilities and Net Assets / Fund Balance$12,201,365$11,275,956▼ $925,409

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,710,508$2,178,605$7,889,113
Leasehold Improvements$3,464,115$2,570,637$6,034,752
Equipment$784,098$1,482,310$2,266,408
Other Land Buildings$2,986$1,375,277$1,378,263
Land$691,002-$691,002
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roberto MoralesKey EmployeeFT$161,522$1,858$163,380
Kirk HiceEmployeeFT$113,704$1,915$115,619
David GleasonEmployeeFT$114,156-$114,156

Board Members and Trustees

NameTitle
Marvin BrownPresident
Tad GomezVice President
Bo BanksBoard of Directors
Deanie BarksdaleBoard of Directors
Greg OldhamBoard of Directors
John HayesBoard of Directors
Lee ClarkBoard of Directors
Robert HarnBoard of Directors
Spiro PapadapoulosBoard of Directors
Will SherrillBoard of Directors
Garn CappsSecretary
Gene RennoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,398,591
Program Service Revenue
$1,290,253
Investment Income
$0
Other Revenue
$1,375,481
Change in Net Assets
$-118,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,737,637
Other Expenses$2,444,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,075,779
Depreciation Depletion---$587,139
All Other Expenses---$424,170
Current Officers, Directors, Trustees, and Key Employees---$389,382
Occupancy---$323,156
Interest---$251,090
Payroll Taxes---$205,737
Other Expenses---$141,548
Insurance---$112,902
Office Expenses---$108,555
Other Employee Benefits---$66,739
Fees for Services Other---$24,665
Fees for Services Accounting---$6,600
Travel---$3,032
Total Functional Expenses$0$0$0$5,182,624
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$245,289
Dues and Fees Billed in Advance$219,138
Checks Written in Excess of Cash Balance$34,779
Deferred Revenue$22,360
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization is a private social club with members who pay initiation fees and membership dues.

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

Members annually elect members of the governing body to fill board positions where a term on the board has expired.

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

By-laws of the club specify situations requiring approval of the members.

Form 990, Part VI, Section B, Line 11

The organization did not have full board review of the return before it was filed.

Form 990, Part VI, Section B, Line 15

The board of directors reviews and approves the director of operations salary, others are approved by the director of operations.

Form 990, Part VI, Section C, Line 19

West lake country club's records are available to the public and are provided upon request and are in accordance with georgia open records act and georgia sunshine laws.

Filing and Contact Details

Filer

Filer Name
West Lake Members Inc
EIN
58-1309615
Phone
7068634640
Address
3556 WEST LAKE DRIVE, MARTINEZ, GA 30907
Doing Business As
West Lake Country Club

Signing Officer

Name
Marvin Brown
Title
President
Phone
7068634640
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marvin Brown
Formed
1977
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
205
Volunteers
30

Preparer

Firm
Elliott Davis Decosimo Llcpllc
Address
ONE 10TH STREET SUITE 400, AUGUSTA, GA 30901
Preparer
Deron B Stancil CPA
Phone
7067229090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Taxes & licenses 90,290. Lease expenses 67,023. Employee meals 57,953. Golf cart expense 49,620. Credit card fees 35,870. Miscellaneous expenses 29,269. Laundry and towels 28,176. Educational expenses 24,158. Dues and subscriptions 15,298. Employee recruitment 12,597. Tournaments and trophies 9,082. Uniforms expense 2,704. Board of directors expense 2,130.

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt077487
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03146846
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02690988
IRS990/PYOtherRevenueAmt0953990
IRS990/PYProgramServiceRevenueAmt01271903
IRS990/PYRevenuesLessExpensesAmt0-194781
IRS990/PYSalariesCompEmpBnftPaidAmt02876532
IRS990/PYTotalExpensesAmt05567520
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05372739
IRS990/ReconcilationRevenueExpnssAmt0-118299
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05710508
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02178605
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07889113
IRS990ScheduleD/EquipmentGrp/BookValueAmt0784098
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01482310
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02266408
IRS990ScheduleD/LandGrp/BookValueAmt0691002
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0691002
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03464115
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02570637
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06034752
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02986
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01375277
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01378263
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0219138
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2245289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt334779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUES AND FEES BILLED IN ADVANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3CHECKS WRITTEN IN EXCESS OF CASH BALANCE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010652709
IRS990ScheduleD/TotalLiabilityAmt0521566
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161522
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01858
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERTO MORALES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0KEY EMPLOYEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0163380
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A PRIVATE SOCIAL CLUB WITH MEMBERS WHO PAY INITIATION FEES AND MEMBERSHIP DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ANNUALLY ELECT MEMBERS OF THE GOVERNING BODY TO FILL BOARD POSITIONS WHERE A TERM ON THE BOARD HAS EXPIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY-LAWS OF THE CLUB SPECIFY SITUATIONS REQUIRING APPROVAL OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DID NOT HAVE FULL BOARD REVIEW OF THE RETURN BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE DIRECTOR OF OPERATIONS SALARY, OTHERS ARE APPROVED BY THE DIRECTOR OF OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WEST LAKE COUNTRY CLUB'S RECORDS ARE AVAILABLE TO THE PUBLIC AND ARE PROVIDED UPON REQUEST AND ARE IN ACCORDANCE WITH GEORGIA OPEN RECORDS ACT AND GEORGIA SUNSHINE LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TAXES & LICENSES 90,290. LEASE EXPENSES 67,023. EMPLOYEE MEALS 57,953. GOLF CART EXPENSE 49,620. CREDIT CARD FEES 35,870. MISCELLANEOUS EXPENSES 29,269. LAUNDRY AND TOWELS 28,176. EDUCATIONAL EXPENSES 24,158. DUES AND SUBSCRIPTIONS 15,298. EMPLOYEE RECRUITMENT 12,597. TOURNAMENTS AND TROPHIES 9,082. UNIFORMS EXPENSE 2,704. BOARD OF DIRECTORS EXPENSE 2,130.
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 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0WEST LAKE MEMBERS INC DBA WEST LAKE COUNTRY CLUB
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0WEST LAKE SPE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt010555503
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0COUNTRY CLUB AND GOLF COURSE
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt03556 WEST LAKE DRIVE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0MARTINEZ
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd030907
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012201365
IRS990/TotalAssetsEOYAmt011275956
IRS990/TotalAssetsGrp/BOYAmt012201365
IRS990/TotalAssetsGrp/EOYAmt011275956
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02398591
IRS990/TotalEmployeeCnt0205
IRS990/TotalFunctionalExpensesGrp/TotalAmt05182624
IRS990/TotalGrossUBIAmt077487
IRS990/TotalLiabilitiesBOYAmt07096690
IRS990/TotalLiabilitiesEOYAmt06289580
IRS990/TotalLiabilitiesGrp/BOYAmt07096690
IRS990/TotalLiabilitiesGrp/EOYAmt06289580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05104675
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04986376
IRS990/TotalOtherCompensationAmt03773
IRS990/TotalProgramServiceRevenueAmt01290253
IRS990/TotalReportableCompFromOrgAmt0389382
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02588247
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05064325
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt077487
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012201365
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011275956
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03032
IRS990/TypeOfOrganizationCorpInd0X

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