Civic Intelligence

West Lake Members Inc

990 • Fiscal year 2013 • EIN 58-1309615

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 07, 2014

Organization ProfileN/A

View Organization Page

3556 West Lake Drive30907

(706) 863-4640

Siviq Scores

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

Liabilities / Assets

85th percentile

0.58x

Higher debt load relative to assets than 85% of similar nonprofits.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

82nd percentile

1.32x

Higher debt load relative to revenue than 82% of similar nonprofits.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Source year 2013

Net Margin

31st percentile

-3.6%

Higher net margin than 31% of similar nonprofits.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

19th percentile

$151,737

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Source year 2013

Asset Growth

41st percentile

-0.5%

Faster asset growth than 41% of similar nonprofits.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

46th percentile

2.7%

Faster revenue growth than 46% of similar nonprofits.

2013 filings • 501(c)7 • $10M-$25M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$12,201,365

Down $57,472 (-0.5%) from 2012

Net Assets

Down

$5,104,675

Down $194,781 (-3.7%) from 2012

Liabilities

Up

$7,096,690

Up $137,309 (+2.0%) from 2012

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin31st percentile

Revenue

$5,372,739

No earlier filing loaded for comparison.

Expenses

Down

$5,567,520

Down $353,512 (-6.0%) from 2012

Net Income

-$194,781

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$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

2013

Assets$12,201,365
Liabilities$7,096,690
Net Assets$5,104,675
Open 2013 Filing

Operations Trend

Revenue Growth46th percentile

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

2013

Revenue$5,372,739
Expenses$5,567,520
Net Income-$194,781
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 7, 2014
Return Version
2013v3.0
Gross Receipts
$6,159,421
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$10,999,697$11,232,728▲ $233,031
Accounts Receivable$800,455$750,329▼ $50,126
Inventories for Sale or Use$156,109$162,278▲ $6,169
Prepaid Expenses and Deferred Charges$39,496$51,028▲ $11,532
Cash and Non-Interest-Bearing Accounts$263,080$5,002▼ $258,078
Total Assets$12,258,837$12,201,365▼ $57,472
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,746,163$5,754,549▲ $8,386
Other Liabilities$739,339$873,475▲ $134,136
Accounts Payable and Accrued Expenses$473,879$468,666▼ $5,213
Total Liabilities$6,959,381$7,096,690▲ $137,309
Net Assets / Fund Balance
Unrestricted Net Assets$5,299,456$5,104,675▼ $194,781
Total Net Assets Fund Balance$5,299,456$5,104,675▼ $194,781
Total Liabilities and Net Assets / Fund Balance$12,258,837$12,201,365▼ $57,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,858,652$2,029,261$7,887,913
Leasehold Improvements$2,963,072$2,394,419$5,357,491
Equipment$947,156$1,380,697$2,327,853
Other Land Buildings$95,760$1,281,000$1,376,760
Land$1,368,088-$1,368,088
Compensation and Service Providers
Top Officer Pay19th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roberto MoralesKey EmployeeFT$149,111$2,626$151,737
Joe DurdenKey EmployeeFT$120,468$13,891$134,359
Kirk HiceKey EmployeeFT$118,812$1,992$120,804

Board Members and Trustees

NameTitle
Michael SommersPresident
Ron BielewiczVice President
Dana AtkinsBoard of Directors
Garn CappsBoard of Directors
Keith AtkinsonBoard of Directors
Lara ReevesBoard of Directors
Marc WilsonBoard of Directors
Michael EatonBoard of Directors
TOM O'GORMANBoard of Directors
Tom BallietBoard of Directors
Marvin BrownSecretary
Gene RennoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,146,846
Program Service Revenue
$1,271,903
Investment Income
$0
Other Revenue
$953,990
Change in Net Assets
$-194,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,876,532
Other Expenses$2,690,988
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,214,820
Depreciation Depletion---$643,237
All Other Expenses---$515,005
Current Officers, Directors, Trustees, and Key Employees---$388,391
Occupancy---$312,383
Interest---$308,578
Payroll Taxes---$214,468
Office Expenses---$103,788
Other Expenses---$92,803
Insurance---$78,219
Other Employee Benefits---$58,853
Fees for Services Other---$19,589
Fees for Services Accounting---$6,300
Travel---$4,769
Total Functional Expenses$0$0$0$5,567,520
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
Dues and Fees Billed in Advance$604,955
Line of Credit$250,295
Deferred Revenue$15,740
Checks Written in Excess of Cash Balance$2,485
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
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

“A printed copy of the form 990 is available for review by each member of the board of directors.”

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

“Westlake 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. The westlake country club undergoes an annual audit of its financial statements. The audit firm is selected by the board of directors. The board of directors also provides oversight for the audit process.”

Filing and Contact Details

Filer

EIN
58-1309615
Phone
7068634640

Signing Officer

Name
Michael Sommers
Title
President
Phone
7068634640
Signed
2014-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Sommers
Formed
1977
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
204
Volunteers
1

Preparer

Preparer
Deron B Stancil CPA
Phone
7067229090
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The club is exempt from federal income tax as a "social club" under section 501(c)(7) of the internal revenue code, except for amounts representing unrelated business income. At december 31, 2013, the following tax years are subject to examination by tax jurisdiction: federal 2010-2013 georgia 2010-2013”

Raw XML AppendixShowing 400 of 419 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/TitleTxt1VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01195869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01195869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt176034
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt076034
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03066557
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03097131
IRS990/PYOtherRevenueAmt01014005
IRS990/PYProgramServiceRevenueAmt01202806
IRS990/PYRevenuesLessExpensesAmt0-637664
IRS990/PYSalariesCompEmpBnftPaidAmt02823901
IRS990/PYTotalExpensesAmt05921032
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05283368
IRS990/ReconcilationRevenueExpnssAmt0-194781
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05858652
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02029261
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07887913
IRS990ScheduleD/EquipmentGrp/BookValueAmt0947156
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01380697
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02327853
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01368088
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01368088
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02963072
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02394419
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05357491
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt095760
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01281000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01376760
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0604955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt115740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2250295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt32485
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/SupplementalInformationDetail/ExplanationTxt0THE CLUB IS EXEMPT FROM FEDERAL INCOME TAX AS A "SOCIAL CLUB" UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. AT DECEMBER 31, 2013, THE FOLLOWING TAX YEARS ARE SUBJECT TO EXAMINATION BY TAX JURISDICTION: FEDERAL 2010-2013 GEORGIA 2010-2013
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011232728
IRS990ScheduleD/TotalLiabilityAmt0873475
IRS990/ScheduleJRequiredInd00
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/ExplanationTxt3A PRINTED COPY OF THE FORM 990 IS AVAILABLE FOR REVIEW BY EACH MEMBER OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE DIRECTOR OF OPERATIONS SALARY, OTHERS ARE APPROVED BY THE DIRECTOR OF OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WESTLAKE 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. THE WESTLAKE COUNTRY CLUB UNDERGOES AN ANNUAL AUDIT OF ITS FINANCIAL STATEMENTS. THE AUDIT FIRM IS SELECTED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ALSO PROVIDES OVERSIGHT FOR THE AUDIT PROCESS.
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
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine10WEST LAKE MEMBERS INC DBA WEST LAKE COUNTRY CLUB
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine10WEST LAKE SPE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0COUNTRY CLUB AND GOLF COURSE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine103556 WEST LAKE DRIVE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City0MARTINEZ
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode030907
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012258837
IRS990/TotalAssetsEOYAmt012201365
IRS990/TotalAssetsGrp/BOYAmt012258837
IRS990/TotalAssetsGrp/EOYAmt012201365
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03146846
IRS990/TotalEmployeeCnt0204
IRS990/TotalFunctionalExpensesGrp/TotalAmt05567520
IRS990/TotalGrossUBIAmt076034
IRS990/TotalLiabilitiesBOYAmt06959381
IRS990/TotalLiabilitiesEOYAmt07096690
IRS990/TotalLiabilitiesGrp/BOYAmt06959381
IRS990/TotalLiabilitiesGrp/EOYAmt07096690
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05299456
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05104675
IRS990/TotalOtherCompensationAmt018509
IRS990/TotalProgramServiceRevenueAmt01271903
IRS990/TotalReportableCompFromOrgAmt0388391
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02149859
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05372739
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt076034
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012258837
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012201365
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt04769
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05299456
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05104675
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine103556 WEST LAKE DRIVE
IRS990/USAddress/City0MARTINEZ
IRS990/USAddress/State0GA
IRS990/USAddress/ZIPCode030907
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL SOMMERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07068634640
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10WEST LAKE MEMBERS INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,201,365
Liabilities
$7,096,690
Net assets
$5,104,675
Revenue
$5,372,739
Expenses
$5,567,520
Net income
-$194,781
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$11.3$6.29$4.99$5.06$5.18$0.12
2013Detailed filing. Detailed filing data is available for this year.$12.2$7.10$5.10$5.37$5.57$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$6.96$5.30$5.92
2011Summary only. Only limited summary data is available for this year.$12.1$6.12$5.94$5.10$5.14$0.04