Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 83-2865065 • 501(c)4 • Mt Carmel, IL
Profile
Operating and maintaining a public golf course for the benefit of all citizens in Wabash Co., IL.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Down$541,522
Down $142,308 (-21%) from 2024
Liabilities
Down$530,075
Down $52,941 (-9.1%) from 2024
Net Assets
Down$11,447
Down $89,367 (-89%) from 2024
Revenue
Down$463,813
Down $8,256 (-1.7%) from 2024
Expenses
Up$553,180
Up $54,327 (+11%) from 2024
Net Income
Down-$89,367
Down $62,583 (-234%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Operating and maintaining a public golf course for the benefit of all citizens in Wabash Co., IL.
To keep the local golf course open to the public and available to the citizens of Wabash County, IL. Part of this is the support of youth golf in the County and providing a place to compete for the local boys and girls high school teams. Prior to being operated by West Berwick Managment, Inc., the course was operated by the City of Mt. Carmel, IL and was in danger of closing due to a lack of available funding.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $536,924 | $495,061 | ▼ $41,863 |
| Loans From Officers Directors | $372,960 | $365,190 | ▼ $7,770 |
| Inventories for Sale or Use | $30,590 | $23,954 | ▼ $6,636 |
| Cash and Non-Interest-Bearing Accounts | $101,848 | $16,746 | ▼ $85,102 |
| Rtn Earn Endowment Incm Other Fnds | $100,814 | $11,447 | ▼ $89,367 |
| Prepaid Expenses and Deferred Charges | $14,468 | $5,761 | ▼ $8,707 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $683,830 | $541,522 | ▼ $142,308 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $104,018 | $101,544 | ▼ $2,474 |
| Unsecured Notes Loans Payable | $38,640 | $43,810 | ▲ $5,170 |
| Accounts Payable and Accrued Expenses | $50,853 | $12,600 | ▼ $38,253 |
| Deferred Revenue | $16,545 | $6,931 | ▼ $9,614 |
| Total Liabilities | $583,016 | $530,075 | ▼ $52,941 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $100,814 | $11,447 | ▼ $89,367 |
| Total Liabilities and Net Assets / Fund Balance | $683,830 | $541,522 | ▼ $142,308 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $330,052 | $91,292 | $421,344 |
| Other Land Buildings | $165,009 | $161,930 | $326,939 |
| Name | Title |
|---|---|
| Bradley A Seaton | Director |
| Douglas D McPherson | Director |
| Eric D Ikemire | Director |
| John E Rhine | Director |
| Lawrence P Jennings | Director |
| Michael C McPherson | Director |
| Philip G Hipsher | Director |
| Roger D Browning | Director |
| Stanton D Ernest | Director |
| Line Item | Amount |
|---|---|
| Other Expenses | $317,902 |
| Salaries, Compensation, and Employee Benefits | $235,278 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $206,970 | - | - | $206,970 |
| Depreciation Depletion | $52,460 | - | - | $52,460 |
| Occupancy | $36,991 | - | - | $36,991 |
| Payroll Taxes | $28,308 | - | - | $28,308 |
| Insurance | $19,834 | - | - | $19,834 |
| Office Expenses | $17,209 | - | - | $17,209 |
| All Other Expenses | $9,682 | - | - | $9,682 |
| Other Expenses | $8,232 | - | - | $8,232 |
| Interest | $7,588 | - | - | $7,588 |
| Fees for Services Accounting | $4,969 | - | - | $4,969 |
| Advertising | $4,285 | - | - | $4,285 |
| Fees for Services Other | $523 | - | - | $523 |
| Total Functional Expenses | $553,180 | $0 | $0 | $553,180 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $11,055 |
| Gaming Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Brad Seaton | Director | Bond Interest | No | - |
| Douglas D McPherson | Director | Bond Interest | No | - |
| Eric Ikemire | Director | Bond Interest | No | - |
| Lawrence Jennings | Director | Bond Interest | No | - |
| Michael C McPherson | Director | Bond Interest | No | - |
| Philip G Hipsher | Director | Bond Interest | No | - |
| Roger Browning | Director | Bond Interest | No | - |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $372,960 | $365,190 | ▼ $7,770 |
“The 990 is reviewed by West Berwick's audit committee prior to filing.”
“Annually, the board of directors and key employees are required to list any organizations or personal relationships that could give rise to a conflict of interest with the golf course. Each person is then required to sign off on a statement that declares the golf course has had no financial impact with any of the entities or persons listed.”
“At the board of directors annual meeting, the salary of key employees are reviewed and approved.”
“The Organization's 1023 and tax returns are maintained with other financial information at 420 Park Road in Mt. Carmal and are available to the public via a request of any director.”
“Copies of West Berwick Management, Inc's bylaws, policies and financial information are maintained at the club's office at 420 Park Road in Mt. Carmel and are available for inspection by the public via a request of any director.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 50853 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 12600 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To keep the local golf course open to the public and available to the citizens of Wabash County, IL. Part of this is the support of youth golf in the County and providing a place to compete for the local boys and girls high school teams. Prior to being operated by West Berwick Managment, Inc., the course was operated by the City of Mt. Carmel, IL and was in danger of closing due to a lack of available funding. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4285 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4285 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9682 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9682 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Philip G Hipsher |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6182637235 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2309 College Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Mt Carmel |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 62863 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 101848 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 16746 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 403073 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 260 |
| IRS990/CYOtherExpensesAmt | 0 | 317902 |
| IRS990/CYOtherRevenueAmt | 0 | 96797 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 366756 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -89367 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 235278 |
| IRS990/CYTotalExpensesAmt | 0 | 553180 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 463813 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 16545 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 6931 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 52460 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 52460 |
| IRS990/Desc | 0 | All of West Berwick Managment, Inc's income goes into the maintenance of the golf course and the infrastructure that supports the golf course. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 36 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 553180 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 4969 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4969 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 523 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 523 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael C McPherson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Eric D Ikemire |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John E Rhine |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Philip G Hipsher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Lawrence P Jennings |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stanton D Ernest |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Douglas D McPherson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Roger D Browning |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Bradley A Seaton |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 11055 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 866886 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 458317 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19834 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19834 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 7588 |
| IRS990/InterestGrp/TotalAmt | 0 | 7588 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 30590 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 23954 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 260 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 260 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 253222 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 536924 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 495061 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 748283 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | 1 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 372960 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 365190 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Operating and maintaining a public golf course for the benefit of all citizens in Wabash Co., IL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 104018 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 101544 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 100814 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11447 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 11055 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 11055 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 55244 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 55244 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 36991 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36991 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 17209 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17209 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Chemicals |
| IRS990/OtherExpensesGrp/Desc | 1 | Equipment Repairs |
| IRS990/OtherExpensesGrp/Desc | 2 | Golf Cart Lease Payment |
| IRS990/OtherExpensesGrp/Desc | 3 | Credit Card Fees |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 88576 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 36860 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 30693 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 8232 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 88576 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 36860 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 30693 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8232 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 713910 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Advertising |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30498 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 30498 |
| IRS990/OtherRevenueTotalAmt | 0 | 30498 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 206970 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 206970 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 28308 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28308 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14468 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5761 |
| IRS990/PrincipalOfficerNm | 0 | Philip G Hipsher |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713910 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 713910 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Green Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Cart Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Course Rental |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Tournament Sponsorship |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 196481 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 119036 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 27785 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 23454 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 196481 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 119036 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 27785 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 23454 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2198 |
| IRS990/PYOtherExpensesAmt | 0 | 269189 |
| IRS990/PYOtherRevenueAmt | 0 | 79206 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 390665 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -26784 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 229664 |
| IRS990/PYTotalExpensesAmt | 0 | 498853 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 472069 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -89367 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 463813 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 100814 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 11447 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 330052 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 91292 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 421344 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 165009 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 161930 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 326939 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 495061 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Philip G Hipsher |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | Michael C McPherson |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 2 | Douglas D McPherson |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 3 | Roger Browning |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 4 | Lawrence Jennings |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 5 | Eric Ikemire |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 6 | Brad Seaton |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 3 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 4 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 5 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 6 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 3 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 4 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 5 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 6 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 3 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 4 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 5 | Bond Interest |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 6 | Bond Interest |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 118300 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 118300 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 2 | 118300 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 3 | 2940 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 4 | 2940 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 5 | 1470 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 6 | 2940 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 2 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 3 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 4 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 5 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 6 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 2 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 3 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 4 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 5 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 6 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 2 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 3 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 4 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 5 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 6 | Working Capital |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 2 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 3 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 4 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 5 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 6 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 145000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 1 | 145000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 2 | 145000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 3 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 4 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 5 | 2500 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 6 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Philip G Hipsher |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | Michael C McPherson |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 2 | Douglas D McPherson |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 3 | Roger Browning |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 4 | Lawrence Jennings |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 5 | Eric Ikemire |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 6 | Brad Seaton |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 2 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 3 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 4 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 5 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 6 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 365190 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The 990 is reviewed by West Berwick's audit committee prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Annually, the board of directors and key employees are required to list any organizations or personal relationships that could give rise to a conflict of interest with the golf course. Each person is then required to sign off on a statement that declares the golf course has had no financial impact with any of the entities or persons listed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | At the board of directors annual meeting, the salary of key employees are reviewed and approved. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization's 1023 and tax returns are maintained with other financial information at 420 Park Road in Mt. Carmal and are available to the public via a request of any director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Copies of West Berwick Management, Inc's bylaws, policies and financial information are maintained at the club's office at 420 Park Road in Mt. Carmel and are available for inspection by the public via a request of any director. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 683830 |
| IRS990/TotalAssetsEOYAmt | 0 | 541522 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 683830 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 541522 |
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