BETA

CRYSTAL TREE GOLF AND COUNTRY CLUB: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CRYSTAL TREE GOLF AND COUNTRY CLUB (EIN 36-3604050)
Tax period
2022-04-01 to 2023-03-31
Filed
2024-02-15
IRS object ID
202410469349300346
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-15T11:36:42-06:00ReturnTs
Tax Period End2023-03-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN362985770PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SELDEN FOX LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1ONE PARKVIEW PLAZA SUITE 710AddressLine1Txt
CityOAKBROOK TERRACECityNm
State AbbreviationILStateAbbreviationCd
ZIP60181ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-04-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363604050EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CRYSTAL TREE GOLF & COUNTRY CLUBBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCRYSBusinessNameControlTxt
Phone7084033000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110700 WEST 153RD STREETAddressLine1Txt
CityORLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60462ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWILLIAM FROSTPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7084033000PhoneNum
Signature2024-02-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWILLIAMPersonFirstNm
Person LastFROSTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPAUL J ROZEKPreparerPersonNm
PTINP00542258PTIN
Phone6309541400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES TROYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110700 WEST 153RD STREETAddressLine1Txt
CityORLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60462ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,426,508GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.CRYSTALTREECC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionA PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERSActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee179TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$766,367TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$5,083,289PYProgramServiceRevenueAmt
CY Program Service Revenue$7,647,053CYProgramServiceRevenueAmt
PY Investment Income$26PYInvestmentIncomeAmt
CY Investment Income$120,095CYInvestmentIncomeAmt
PY Other Revenue$2,091,073PYOtherRevenueAmt
CY Other Revenue$1,974,306CYOtherRevenueAmt
PY Total Revenue$7,174,388PYTotalRevenueAmt
CY Total Revenue$9,741,454CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,193,490PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,748,427CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,019,331PYOtherExpensesAmt
CY Other Expenses$3,962,249CYOtherExpensesAmt
PY Total Expenses$7,212,821PYTotalExpensesAmt
CY Total Expenses$7,710,676CYTotalExpensesAmt
PY Revenues Less Expenses-$38,433PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,030,778CYRevenuesLessExpensesAmt
Total Assets BOY$22,733,693TotalAssetsBOYAmt
Total Assets EOY$24,059,283TotalAssetsEOYAmt
Total Liabilities BOY$20,821,297TotalLiabilitiesBOYAmt
Total Liabilities EOY$20,116,108TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,912,396NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,943,175NetAssetsOrFundBalancesEOYAmt
MissionA PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescA PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document17IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee179EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$318,189InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$993,207GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KRISTIN AMBROSEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7084033000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110700 WEST 153RD STREETAddressLine1Txt
CityORLAND PARKCityNm
State AbbreviationILStateAbbreviationCd
ZIP60462ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES TROY
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
MICHAEL SCOTT
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
BRUCE BOZICH
SECRETARY5.00Yes (X)Yes (X)$0$0$0
WILLIAM FROST
TREASURER5.00Yes (X)Yes (X)$0$0$0
JIM BRASHER
DIRECTOR5.00Yes (X)$0$0$0
MICHAEL DUDEK
DIRECTOR5.00Yes (X)$0$0$0
KEN GABRIEL
DIRECTOR5.00Yes (X)$0$0$0
DONALD JEANES END 722
DIRECTOR5.00Yes (X)$0$0$0
TIMOTHY MCFARLAND END 722
DIRECTOR5.00Yes (X)$0$0$0
RICK MCKANE
DIRECTOR5.00Yes (X)$0$0$0
JOHN MUSSALLEM
DIRECTOR5.00Yes (X)$0$0$0
WILLIAM NERO END 722
DIRECTOR5.00Yes (X)$0$0$0
KURT SMOLENSKI
DIRECTOR5.00Yes (X)$0$0$0
MICHAEL YAZBEK
DIRECTOR5.00Yes (X)$0$0$0
JON BAILEY
CLUB MANAGER50.00Yes (X)$133,245$0$23,350
KRISTIN AMBROSE
CONTROLLER50.00Yes (X)$111,847$0$15,459
JIMMY CHRISTENSEN
EXECUTIVE CHEF50.00$149,810$0$10,250Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$394,902TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$49,059TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES713910$3,169,595$3,169,595
OPERATING ASSESSMENTS713910$2,267,490$2,267,490
GOLF OPERATIONS713910$899,829$793,424$106,405
FOOD DEPARTMENT713910$863,936$819,747$44,189
INITIATION FEES713910$318,189$318,189

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$128,014TotalRevenueColumnAmt
Related Or Exempt Func Income$128,014RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,647,053TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$96TotalRevenueColumnAmt
Unrelated Business Revenue$96UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$321,268OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$201,269OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$119,999OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,999TotalRevenueColumnAmt
Related Or Exempt Func Income$119,999RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$3,374,687GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,483,785CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,890,902TotalRevenueColumnAmt
Related Or Exempt Func Income$1,275,225RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$615,677UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS900099$59,931$59,931
LATE PAYMENT PENALTIES900099$23,473$23,473
FieldValueIRS element (for citing)
Other Revenue Total$83,404OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,741,454TotalRevenueColumnAmt
Related Or Exempt Func Income$8,975,087RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$766,367UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$283,901TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,955,597TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$15,480TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$198,024TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$295,425TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$125,820TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$316,657TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$77,946TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$304,019TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$492,207TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$756,349TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$480,000TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
SUPPLIES$591,665
EQUIPMENT RENTAL AND MA$292,787
ENTERTAINMENT AND PROMO$160,048
VALET$12,711

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$328,040TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,710,676TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$683,145BOYAmt
EOY$1,551,700EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$117,342BOYAmt
EOY$390,037EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$255,769BOYAmt
EOY$113,238EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$170,829BOYAmt
EOY$116,021EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$152,914BOYAmt
EOY$143,647EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$36,366,935LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,622,295LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,552,496BOYAmt
EOY$21,744,640EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$801,198BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$22,733,693BOYAmt
EOY$24,059,283EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,039,550BOYAmt
EOY$921,845EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$193,774BOYAmt
EOY$204,341EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$19,587,973BOYAmt
EOY$18,989,922EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,821,297BOYAmt
EOY$20,116,108EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,912,396BOYAmt
EOY$3,943,175EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,912,396BOYAmt
EOY$3,943,175EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,733,693BOYAmt
EOY$24,059,283EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,030,778ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,116,416OtherCostOrOtherBasisAmt
Book Value$9,116,416BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$14,643,401OtherCostOrOtherBasisAmt
Depreciation$5,639,365DepreciationAmt
Book Value$9,004,036BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,678,719OtherCostOrOtherBasisAmt
Depreciation$3,758,542DepreciationAmt
Book Value$1,920,177BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,928,399OtherCostOrOtherBasisAmt
Depreciation$5,224,388DepreciationAmt
Book Value$1,704,011BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,744,640TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,225,239TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$11,225,239RevenueSubtotalAmt
Other Revenues Not Included-$1,483,785OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$1,483,785RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$9,741,454TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$9,194,460TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,483,785OtherExpensesIncludedAmt
Expenses Not Reported$1,483,785ExpensesNotReportedAmt
Expenses Subtotal$7,710,675ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,710,675TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. UNDER THIS SECTION, UNRELATED BUSINESS INCOME AND INVESTMENT INCOME, AS DEFINED, ARE SUBJECT TO FEDERAL AND STATE TAXES AT CORPORATE RATES. AS OF MARCH 31, 2023, THE CLUB'S INCOME TAX RETURNS FOR FISCAL YEARS 2020 AND SUBSEQUENT ARE OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," REQUIRES THAT UNCERTAIN INCOME TAX POSITIONS BE RECORDED IN THE FINANCIAL STATEMENTS AT AN AMOUNT THAT WOULD MOST LIKELY BE REALIZED ASSUMING A REVIEW BY THE TAX AUTHORITIES. MANAGEMENT HAS ASSESSED ITS INCOME TAX POSITIONS AND BELIEVES ANY POTENTIAL LIABILITY THAT MIGHT ARISE FROM A REVIEW BY TAX AUTHORITIES WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE.
PART XI, LINE 4B - OTHER ADJUSTMENTS:COST OF GOODS SOLD -1,483,785.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 1,483,785.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JIMMY CHRISTENSEN
EXECUTIVE CHEF$134,070$0$15,740$0$0$0$2,381$0$7,869$0$160,060$0$0$0
JON BAILEY
CLUB MANAGER$117,745$0$15,500$0$0$0$2,520$0$20,830$0$156,595$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THERE ARE TWO MAJOR CLASSES OF MEMBERS, EQUITY MEMBERS AND NON-EQUITY MEMBERS. MEMBERS WHO ARE ENTITLED TO SHARE IN LIQUIDATION PROCEEDS, AND WHO PURCHASE A REDEEMABLE, OR PARTIALLY REDEEMABLE, CERTIFICATE ARE DEEMED "EQUITY" MEMBERS. THESE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY, AS WELL AS APPROVE SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, SHARE IN LIQUIDATION PROCEEDS, OR HAVE THEIR INITIATION FEES REFUNDED IN WHOLE OR IN PART ARE DEEMED "NON-EQUITY" MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AIF SOMEBODY ON THE BOARD LEAVES OR VACATES THEIR POSITION, THE BOARD MEMBERS HAVE THE RIGHT TO APPOINT AN EQUITY MEMBER TO THE BOARD. HOWEVER, THIS PERSON MUST BE IN GOOD STANDING WITH THE CLUB. THE BOARD MEMBERS SHALL ELECT EQUITY MEMBERS TO FILL VACANCIES IN THE BOARD TO SERVE UNTIL THE NEXT ANNUAL MEETING OF THE CLUB.
FORM 990, PART VI, SECTION A, LINE 7BTHE EQUITY MEMBERS HAVE THE RIGHT TO RATIFY SIGNIFICANT DECISIONS MADE BY THE BOARD MEMBERS. EXAMPLES OF THESE SIGNIFICANT DECISIONS COULD INCLUDE THE APPROVAL OF GOING INTO DEBT OF MORE THAN A SPECIFIED AMOUNT AND ANY CAPITAL EXPENDITURES EXCEEDING CERTAIN AMOUNTS.
FORM 990, PART VI, SECTION B, LINE 11BTHE RETURN IS PREPARED BY THE ORGANIZATION'S PUBIC ACCOUNTING FIRM, SELDEN FOX LTD., AND IS REVIEWED AND SIGNED BY THE ORGANIZATION'S TREASURER. BEFORE FILING, A COPY OF FORM 990 WAS PROVIDED TO THE GOVERNING BODY FOR REVIEW, QUESTIONS, AND COMMENTS.
FORM 990, PART VI, SECTION B, LINE 15CLUB MANAGER - AN ANNUAL REVIEW IS PERFORMED BY THE HOUSE COMMITTEE CHAIRMAN ALONG WITH THE PRESIDENT OF THE CLUB. THE LEVEL OF COMPENSATION IS DETERMINED BY THE BOARD OF GOVERNERS. THE BOARD SURVEYS AREA PRIVATE COUNTRY CLUBS FOR MANAGER COMPENSATION PACKAGES. THEY ALSO HAVE INFORMATION THROUGH THE CHICAGO DISTRICT GOLF ASSOCIATION, THE GREATER CHICAGO CLUB MANAGERS ASSOCIATION AND THE CLUB MANAGERS ASSOCIATION OF AMERICA. CONTROLLER - A REVIEW IS PERFORMED BY CLUB MANAGER AND TREASURER/FINANCE COMMITTEE CHAIRMAN. COMPENSATION IS DETERMINED BY THE CLUB MANAGER AND THE FINANCE COMMITTEE. THE CLUB SURVEYS AREA PRIVATE COUNTRY CLUBS FOR COMPENSATION PACKAGES AND UTILIZES DATA FROM THE GREATER CHICAGO CLUB MANAGERS ASSOCIATION AND ENGAGE A PUBLIC ACCOUNTING FIRM. ALL SALARIES AND HOURLY WAGE RATES ARE REVIEWED BY THE BOARD OF GOVERNORS AND THE DEPARTMENT CHAIRPERSON AT THE START OF THE FISCAL YEAR. THESE WAGE RATES ARE INCORPORATED INTO THE OPERATING BUDGET FOR THE CURRENT FISCAL YEAR.
FORM 990, PART VI, SECTION C, LINE 19A PRIVATE MEMBER CLUB IS NOT REQUIRED TO MAKE GOVERNING DOCUMENTS, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, BUT FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST.

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