Civic Intelligence

Willamette Valley Country Club Inc

990 • Fiscal year 2014 • EIN 93-0515597

Apr 01, 2013 to Mar 31, 2014 • Filed on Feb 13, 2015

900 Country Club Place97013

(503) 266-4066

Siviq Scores

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

Liabilities / Assets

51st percentile

0.40x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

1.35x

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

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Net Margin

62nd percentile

3.3%

Higher net margin than 62% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

42nd percentile

$122,521

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2014

Asset Growth

47th percentile

-0.7%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-16%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$7,041,452

Down $52,471 (-0.7%) from 2013

Net Assets

Up

$4,206,455

Up $69,041 (+1.7%) from 2013

Liabilities

Down

$2,834,997

Down $121,512 (-4.1%) from 2013

Revenue

Down

$2,103,027

Down $404,518 (-16%) from 2013

Expenses

Down

$2,033,986

Down $436,530 (-18%) from 2013

Net Income

Up

$69,041

Up $32,012 (+86%) from 2013

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $7,065,251Liabilities 2012: $2,964,866Net Assets 2012: $4,100,3852012Assets 2013: $7,093,923Liabilities 2013: $2,956,509Net Assets 2013: $4,137,4142013Assets 2014: $7,041,452Liabilities 2014: $2,834,997Net Assets 2014: $4,206,4552014Assets 2015: $7,017,286Liabilities 2015: $2,666,790Net Assets 2015: $4,350,4962015Assets 2016: $6,934,369Liabilities 2016: $2,783,335Net Assets 2016: $4,151,0342016Assets 2017: $6,692,368Liabilities 2017: $2,654,599Net Assets 2017: $4,037,7692017Assets 2018: $6,843,849Liabilities 2018: $2,659,184Net Assets 2018: $4,184,6652018Assets 2019: $8,321,641Liabilities 2019: $4,041,933Net Assets 2019: $4,279,7082019Assets 2020: $9,169,982Liabilities 2020: $4,900,913Net Assets 2020: $4,269,0692020Assets 2021: $10,461,303Liabilities 2021: $5,403,299Net Assets 2021: $5,058,0042021Assets 2022: $10,742,598Liabilities 2022: $5,261,634Net Assets 2022: $5,480,9642022Assets 2023: $10,768,310Liabilities 2023: $5,113,456Net Assets 2023: $5,654,8542023Assets 2024: $10,782,266Liabilities 2024: $4,894,438Net Assets 2024: $5,887,8282024Assets 2025: $10,572,282Liabilities 2025: $4,262,558Net Assets 2025: $6,309,7242025

Highlighted filing

2014

Assets$7,041,452
Liabilities$2,834,997
Net Assets$4,206,455

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $2,739,215Expenses 2012: $2,549,141Net Income 2012: $190,0742012Revenue 2013: $2,507,545Expenses 2013: $2,470,516Net Income 2013: $37,0292013Revenue 2014: $2,103,027Expenses 2014: $2,033,986Net Income 2014: $69,0412014Revenue 2015: $2,167,777Expenses 2015: $2,023,736Net Income 2015: $144,0412015Revenue 2016: $2,113,319Expenses 2016: $2,312,781Net Income 2016: -$199,4622016Revenue 2017: $2,029,836Expenses 2017: $2,139,106Net Income 2017: -$109,2702017Revenue 2018: $2,308,386Expenses 2018: $2,161,490Net Income 2018: $146,8962018Revenue 2019: $2,492,495Expenses 2019: $2,397,452Net Income 2019: $95,0432019Revenue 2020: $2,715,020Expenses 2020: $2,723,259Net Income 2020: -$8,2392020Revenue 2021: $3,449,355Expenses 2021: $2,655,620Net Income 2021: $793,7352021Revenue 2022: $3,495,740Expenses 2022: $3,069,580Net Income 2022: $426,1602022Revenue 2023: $3,528,241Expenses 2023: $3,354,351Net Income 2023: $173,8902023Revenue 2024: $4,161,465Expenses 2024: $3,928,491Net Income 2024: $232,9742024Revenue 2025: $4,454,699Expenses 2025: $4,008,803Net Income 2025: $445,8962025

Highlighted filing

2014

Revenue$2,103,027
Expenses$2,033,986
Net Income$69,041
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$3,650,113
Mission and Program Overview

Mission

Create and maintain a social and recreational club for the benefit of its members and to encourage, promote, and maintain such recreational, social, and sporting activities amongst the membership as may be desirable and required.

Social club organized for exempt purposes under irc code 501(c)(7) serving 389 members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,868,043$5,577,801▼ $290,242
Cash and Non-Interest-Bearing Accounts$387,350$667,173▲ $279,823
Inventories for Sale or Use$241,091$220,195▼ $20,896
Savings and Temporary Cash Investments$216,638$179,680▼ $36,958
Accounts Receivable$163,167$173,032▲ $9,865
Intangible Assets$175,711$161,367▼ $14,344
Prepaid Expenses and Deferred Charges$41,923$62,204▲ $20,281
Total Assets$7,093,923$7,041,452▼ $52,471
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,290,652$2,148,484▼ $142,168
Accounts Payable and Accrued Expenses$310,219$356,780▲ $46,561
Other Liabilities$355,638$329,733▼ $25,905
Total Liabilities$2,956,509$2,834,997▼ $121,512
Net Assets / Fund Balance
Unrestricted Net Assets$4,137,414$4,206,455▲ $69,041
Total Net Assets Fund Balance$4,137,414$4,206,455▲ $69,041
Total Liabilities and Net Assets / Fund Balance$7,093,923$7,041,452▼ $52,471

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,667,408$2,195,461$4,862,869
Leasehold Improvements$2,119,788$968,127$3,087,915
Equipment$568,163$1,832,261$2,400,424
Land$222,442-$222,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Larry RaschkoClub Green SuperintendentFT$106,485$16,036$122,521
Danny MooreClub Golf ProfessionalFT$111,990$4,579$116,569
Alison CrudenGeneral ManagerFT$90,254$1,859$92,113

Board Members and Trustees

NameTitle
Ralph MarconiPresident
Jim AmeyVice President
Bob PyleDirector
Deb PatrickDirector
Richard PerryDirector
Shane JohnstonDirector
Steve LippincottDirector
Jim HillSecretary
Jeff AdenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,317,042
Investment Income
$878
Other Revenue
$-214,893
Change in Net Assets
$69,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,247,750
Salaries, Compensation, and Employee Benefits$786,236
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$551,995
Depreciation Depletion---$387,583
Occupancy---$254,223
Interest---$131,371
Current Officers, Directors, Trustees, and Key Employees---$91,618
Payroll Taxes---$76,322
Other Employee Benefits---$61,585
Fees for Services Accounting---$55,570
Insurance---$29,837
Information Technology---$22,248
Office Expenses---$20,406
Fees for Services Other---$11,732
Other Expenses---$7,028
Pension Plan Contributions---$4,716
Advertising---$3,973
Fees for Services Legal---$563
Total Functional Expenses$0$0$0$2,033,986
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
Golf Course Assessment$187,500
Clubhouse Assessment$92,000
Capital Lease$50,233
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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

Classes of membership include: proprietary membership members and their families enjoy full club privileges including use of the clubhouse, participation in a full calendar of social events and play on our magnificent golf course. Member green fees and practice range balls are included in the member's dues. Membership has a 20% equity value. Single player proprietary membership single player proprietary members enjoy full club privileges including the use of the clubhouse, participation in a full calendar of social events and play on our magnificent golf course. Member green fees and practice range balls are included in the member's dues. Single player proprietary family members enjoy only social membership privileges. Membership has a 20% equity value. Corporate membership corporate members and their families enjoy full club privileges including use of the clubhouse, participation in a full calendar of social events and play on our magnificent golf course. The corporate membership certificate is issued in the name of the individual designated by the corporation as the voting member. This membership has a 20% equity value. The corporation may change the designated voting member at any time (subject to approval by the wvcc board of directors) by paying a transfer fee set by the board, currently 10%. A corporation may purchase up to three additional non-voting, non-transferable half price memberships, each of whom enjoys full club privileges. Member green fees and practice range balls are included in dues for both voting and non-voting members. Intermediate membership same as the proprietary membership; however, those under the age of 40 are only required to pay one half (50%) of the current sales price for proprietary members. Members between the ages of 21-29 pay 50% of the operating dues. Members between ages 30-35 pay 65% of the operating dues. Members between the ages of 36-40 pay 75% of the operating dues. Member green fees and practice range balls are included in the member's dues. Non-resident membership this membership is only available to existing proprietary members and is limited to 20 members whose main residence is over 100 miles away from the club. These members are limited to 12 rounds of golf per year. Social membership social members of willamette valley country club enjoy a full year of social activities as well as access to both formal and casual dining. Other amenities include banquet and catering facilities, professional meeting rooms and an exercise facility. Willamette valley country club specializes in providing personalized services for its members such as company meeting retreats, employee appreciation parties, business luncheons, retirement parties, etc. Business meeting accommodations are always available and include televisions, dvd player, in focus machines, portable projector screen, and conference call capability. Social members may play up to twelve paid discounted rounds of golf annually (no more than twice per month), participate in the fun nine hole hit and giggle social events and have access to the golf course practice facilities, including the double sided driving range, short irons range and putting and chipping greens.

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

The organization's proprietary members elect the board of directors.

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

Per the organization's bylaws, certain decisions are subject to approval by the proprietary members.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the general manager and copies of form 990, 990-t and the state form were provided to the executive board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization monitors and enforces compliance with the conflict of interest policy by requiring officers, directors and key employees to complete an annual questionnaire disclosing any relationships that could give rise to conflict.

Form 990, Part VI, Section B, Line 15

The general manager's compensation is reviewed and approved by the organization's executive director compensation committee.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are not made available to the public.

Filing and Contact Details

Filer

EIN
93-0515597
Phone
5032664066

Signing Officer

Name
Alison Cruden
Title
General Manager
Phone
5032664066
Signed
2015-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Perry
Formed
1962
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
101
Volunteers
0

Preparer

Preparer
Mark E Birge CPA Jd
Phone
5036204489
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IRS990/Desc0THE CLUB PROVIDES A YEAR ROUND PLAYABLE GOLF EXPERIENCE ON A 18 HOLE, PAR 72 CHAMPIONSHIP GOLF COURSE ON 147 ACRES OF LAND. THE CLUB MAINTAINS PLAYING CONDITIONS AT A LEVEL THAT IS COMMON AT THE BEST PRIVATE CLUBS IN THE NORTHWEST WHILE PROVIDING A FRIENDLY ATMOSPHERE WHERE MEMBERS AND THEIR FAMILIES ARE PROUD TO BELONG. MEMBERS ALSO ENJOY AN EXTENSIVE PRACTICE FACILITY AND ACTIVE GOLF CALENDAR, INCLUDING JUNIOR GOLF. THE ELEGANT CLUBHOUSE AND PATIO HOST A VARIETY OF SOCIAL EVENTS AND DINING OPPORTUNITIES THAT PROVIDE FOR A SUPERIOR FOOD AND BEVERAGE EXPERIENCE WITH AN UPSCALE CASUAL DINING ATMOSPHERE. MEMBERS ALSO HAVE ACCESS TO AN EXERCISE FACILITY, MEN'S AND WOMEN'S SAUNAS, ALONG WITH MEETING AND BANQUET ROOMS. MEMBERSHIP AT YEAR END MARCH 31, 2014 WAS 389 MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CLUB GOLF PROFESSIONAL
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IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CREATE AND MAINTAIN A SOCIAL AND RECREATIONAL CLUB FOR THE BENEFIT OF ITS MEMBERS AND TO ENCOURAGE, PROMOTE AND MAINTAIN SUCH RECREATIONAL, SOCIAL AND SPORTING ACTIVITIES AMONGST THE MEMBERSHIP AS MAY BE DESIRABLE AND REQUIRED.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02290652
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02148484
IRS990/NetAssetsOrFundBalancesBOYAmt04137414
IRS990/NetAssetsOrFundBalancesEOYAmt04206455
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-188640
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-238392
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-49752
IRS990/NetUnrelatedBusTxblIncmAmt07929
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0254223
IRS990/OfficeExpensesGrp/TotalAmt020406
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061585
IRS990/OtherExpensesGrp/Desc0GOLF COURSE MAINTENANCE
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3LAUNDRY
IRS990/OtherExpensesGrp/TotalAmt0281287
IRS990/OtherExpensesGrp/TotalAmt127814
IRS990/OtherExpensesGrp/TotalAmt214115
IRS990/OtherExpensesGrp/TotalAmt37028
IRS990/OtherLiabilitiesGrp/BOYAmt0355638
IRS990/OtherLiabilitiesGrp/EOYAmt0329733
IRS990/OtherRevenueMiscGrp/BusinessCd0713910
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02096
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023499
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt021403
IRS990/OtherRevenueTotalAmt023499
IRS990/OtherSalariesAndWagesGrp/TotalAmt0551995
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt076322
IRS990/PensionPlanContributionsGrp/TotalAmt04716
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt041923
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt062204
IRS990/PrincipalOfficerNm0RICHARD PERRY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713910
IRS990/ProgramServiceRevenueGrp/BusinessCd1713910
IRS990/ProgramServiceRevenueGrp/BusinessCd2713910
IRS990/ProgramServiceRevenueGrp/BusinessCd3713910
IRS990/ProgramServiceRevenueGrp/BusinessCd4713910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES OPERATIONS
IRS990/ProgramServiceRevenueGrp/Desc1GREEN FEES
IRS990/ProgramServiceRevenueGrp/Desc2GOLF CART STORAGE AND USAGE
IRS990/ProgramServiceRevenueGrp/Desc3LOCKER RENTAL
IRS990/ProgramServiceRevenueGrp/Desc4SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02082108
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt167161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210058
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318289
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt48358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02082108
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1186388
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221899
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318289
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt48358
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0119227
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt111841
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010584
IRS990/PYOtherExpensesAmt01223450
IRS990/PYOtherRevenueAmt0123427
IRS990/PYProgramServiceRevenueAmt02373534
IRS990/PYRevenuesLessExpensesAmt037029
IRS990/PYSalariesCompEmpBnftPaidAmt01247066
IRS990/PYTotalExpensesAmt02470516
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02507545
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt069041
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0179680
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02667408
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02195461
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04862869
IRS990ScheduleD/EquipmentGrp/BookValueAmt0568163
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01832261
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02400424
IRS990ScheduleD/LandGrp/BookValueAmt0222442
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0222442
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02119788
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0968127
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03087915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt192000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2187500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CLUBHOUSE ASSESSMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2GOLF COURSE ASSESSMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05577801
IRS990ScheduleD/TotalLiabilityAmt0329733
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CLASSES OF MEMBERSHIP INCLUDE: PROPRIETARY MEMBERSHIP MEMBERS AND THEIR FAMILIES ENJOY FULL CLUB PRIVILEGES INCLUDING USE OF THE CLUBHOUSE, PARTICIPATION IN A FULL CALENDAR OF SOCIAL EVENTS AND PLAY ON OUR MAGNIFICENT GOLF COURSE. MEMBER GREEN FEES AND PRACTICE RANGE BALLS ARE INCLUDED IN THE MEMBER'S DUES. MEMBERSHIP HAS A 20% EQUITY VALUE. SINGLE PLAYER PROPRIETARY MEMBERSHIP SINGLE PLAYER PROPRIETARY MEMBERS ENJOY FULL CLUB PRIVILEGES INCLUDING THE USE OF THE CLUBHOUSE, PARTICIPATION IN A FULL CALENDAR OF SOCIAL EVENTS AND PLAY ON OUR MAGNIFICENT GOLF COURSE. MEMBER GREEN FEES AND PRACTICE RANGE BALLS ARE INCLUDED IN THE MEMBER'S DUES. SINGLE PLAYER PROPRIETARY FAMILY MEMBERS ENJOY ONLY SOCIAL MEMBERSHIP PRIVILEGES. MEMBERSHIP HAS A 20% EQUITY VALUE. CORPORATE MEMBERSHIP CORPORATE MEMBERS AND THEIR FAMILIES ENJOY FULL CLUB PRIVILEGES INCLUDING USE OF THE CLUBHOUSE, PARTICIPATION IN A FULL CALENDAR OF SOCIAL EVENTS AND PLAY ON OUR MAGNIFICENT GOLF COURSE. THE CORPORATE MEMBERSHIP CERTIFICATE IS ISSUED IN THE NAME OF THE INDIVIDUAL DESIGNATED BY THE CORPORATION AS THE VOTING MEMBER. THIS MEMBERSHIP HAS A 20% EQUITY VALUE. THE CORPORATION MAY CHANGE THE DESIGNATED VOTING MEMBER AT ANY TIME (SUBJECT TO APPROVAL BY THE WVCC BOARD OF DIRECTORS) BY PAYING A TRANSFER FEE SET BY THE BOARD, CURRENTLY 10%. A CORPORATION MAY PURCHASE UP TO THREE ADDITIONAL NON-VOTING, NON-TRANSFERABLE HALF PRICE MEMBERSHIPS, EACH OF WHOM ENJOYS FULL CLUB PRIVILEGES. MEMBER GREEN FEES AND PRACTICE RANGE BALLS ARE INCLUDED IN DUES FOR BOTH VOTING AND NON-VOTING MEMBERS. INTERMEDIATE MEMBERSHIP SAME AS THE PROPRIETARY MEMBERSHIP; HOWEVER, THOSE UNDER THE AGE OF 40 ARE ONLY REQUIRED TO PAY ONE HALF (50%) OF THE CURRENT SALES PRICE FOR PROPRIETARY MEMBERS. MEMBERS BETWEEN THE AGES OF 21-29 PAY 50% OF THE OPERATING DUES. MEMBERS BETWEEN AGES 30-35 PAY 65% OF THE OPERATING DUES. MEMBERS BETWEEN THE AGES OF 36-40 PAY 75% OF THE OPERATING DUES. MEMBER GREEN FEES AND PRACTICE RANGE BALLS ARE INCLUDED IN THE MEMBER'S DUES. NON-RESIDENT MEMBERSHIP THIS MEMBERSHIP IS ONLY AVAILABLE TO EXISTING PROPRIETARY MEMBERS AND IS LIMITED TO 20 MEMBERS WHOSE MAIN RESIDENCE IS OVER 100 MILES AWAY FROM THE CLUB. THESE MEMBERS ARE LIMITED TO 12 ROUNDS OF GOLF PER YEAR. SOCIAL MEMBERSHIP SOCIAL MEMBERS OF WILLAMETTE VALLEY COUNTRY CLUB ENJOY A FULL YEAR OF SOCIAL ACTIVITIES AS WELL AS ACCESS TO BOTH FORMAL AND CASUAL DINING. OTHER AMENITIES INCLUDE BANQUET AND CATERING FACILITIES, PROFESSIONAL MEETING ROOMS AND AN EXERCISE FACILITY. WILLAMETTE VALLEY COUNTRY CLUB SPECIALIZES IN PROVIDING PERSONALIZED SERVICES FOR ITS MEMBERS SUCH AS COMPANY MEETING RETREATS, EMPLOYEE APPRECIATION PARTIES, BUSINESS LUNCHEONS, RETIREMENT PARTIES, ETC. BUSINESS MEETING ACCOMMODATIONS ARE ALWAYS AVAILABLE AND INCLUDE TELEVISIONS, DVD PLAYER, IN FOCUS MACHINES, PORTABLE PROJECTOR SCREEN, AND CONFERENCE CALL CAPABILITY. SOCIAL MEMBERS MAY PLAY UP TO TWELVE PAID DISCOUNTED ROUNDS OF GOLF ANNUALLY (NO MORE THAN TWICE PER MONTH), PARTICIPATE IN THE FUN NINE HOLE HIT AND GIGGLE SOCIAL EVENTS AND HAVE ACCESS TO THE GOLF COURSE PRACTICE FACILITIES, INCLUDING THE DOUBLE SIDED DRIVING RANGE, SHORT IRONS RANGE AND PUTTING AND CHIPPING GREENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PROPRIETARY MEMBERS ELECT THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PER THE ORGANIZATION'S BYLAWS, CERTAIN DECISIONS ARE SUBJECT TO APPROVAL BY THE PROPRIETARY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE GENERAL MANAGER AND COPIES OF FORM 990, 990-T AND THE STATE FORM WERE PROVIDED TO THE EXECUTIVE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING OFFICERS, DIRECTORS AND KEY EMPLOYEES TO COMPLETE AN ANNUAL QUESTIONNAIRE DISCLOSING ANY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GENERAL MANAGER'S COMPENSATION IS REVIEWED AND APPROVED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR COMPENSATION COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07093923
IRS990/TotalAssetsEOYAmt07041452
IRS990/TotalAssetsGrp/BOYAmt07093923
IRS990/TotalAssetsGrp/EOYAmt07041452
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0101
IRS990/TotalFunctionalExpensesGrp/TotalAmt02033986
IRS990/TotalGrossUBIAmt0103597
IRS990/TotalLiabilitiesBOYAmt02956509
IRS990/TotalLiabilitiesEOYAmt02834997
IRS990/TotalLiabilitiesGrp/BOYAmt02956509
IRS990/TotalLiabilitiesGrp/EOYAmt02834997
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04137414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04206455
IRS990/TotalOtherCompensationAmt022474
IRS990/TotalProgramServiceRevenueAmt02317042
IRS990/TotalReportableCompFromOrgAmt0308729
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01999430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02103027
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0103597
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07093923
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07041452
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04137414
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04206455
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10900 COUNTRY CLUB PLACE
IRS990/USAddress/City0CANBY
IRS990/USAddress/State0OR
IRS990/USAddress/ZIPCode097013
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WILLAMETTEVALLEYCC.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISON CRUDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032664066
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10WILLAMETTE VALLEY COUNTRY CLUB INC
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0930515597
ReturnHeader/Filer/PhoneNum05032664066
ReturnHeader/Filer/USAddress/AddressLine10900 COUNTRY CLUB PLACE
ReturnHeader/Filer/USAddress/City0CANBY
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097013
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930623286
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10AKT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105665 SW MEADOWS RD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097035
ReturnHeader/PreparerPersonGrp/PhoneNum05036204489

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$4.26$6.31$4.45$4.01$0.45
2024Detailed filing. Detailed filing data is available for this year.$10.8$4.89$5.89$4.16$3.93$0.23
2023Detailed filing. Detailed filing data is available for this year.$10.8$5.11$5.65$3.53$3.35$0.17
2022Detailed filing. Detailed filing data is available for this year.$10.7$5.26$5.48$3.50$3.07$0.43
2021Detailed filing. Detailed filing data is available for this year.$10.5$5.40$5.06$3.45$2.66$0.79
2020Detailed filing. Detailed filing data is available for this year.$9.17$4.90$4.27$2.72$2.72$0.01
2019Detailed filing. Detailed filing data is available for this year.$8.32$4.04$4.28$2.49$2.40$0.10
2018Detailed filing. Detailed filing data is available for this year.$6.84$2.66$4.18$2.31$2.16$0.15
2017Summary only. Only limited summary data is available for this year.$6.69$2.65$4.04$2.03$2.14$0.11
2016Summary only. Only limited summary data is available for this year.$6.93$2.78$4.15$2.11$2.31$0.20
2015Summary only. Only limited summary data is available for this year.$7.02$2.67$4.35$2.17$2.02$0.14
2014Detailed filing. Detailed filing data is available for this year.$7.04$2.83$4.21$2.10$2.03$0.07
2013Summary only. Only limited summary data is available for this year.$7.09$2.96$4.14$2.51$2.47$0.04
2012Summary only. Only limited summary data is available for this year.$7.07$2.96$4.10$2.74$2.55$0.19