WESTMORELAND CLUB: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WESTMORELAND CLUB (EIN 24-0758850)
- Tax period
- 2020-11-01 to 2021-10-31
- Filed
- 2022-09-14
- IRS object ID
- 202212579349301891
- Schema version
- 2020v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-09-14T16:45:41-05:00 | ReturnTs |
| Tax Period End | 2021-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232535812 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SNYDER & CLEMENTE | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 PIERCE STREET SUITE 400 | AddressLine1Txt |
| City | KINGSTON | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 240758850 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTMORELAND CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 5708226141 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 59 SOUTH FRANKLIN STREET | AddressLine1Txt |
| City | WILKESBARRE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEAN C MCGRATH | PersonNm |
| Person Title | SECRETARY-TREASURER | PersonTitleTxt |
| Phone | 5708226141 | PhoneNum |
| Signature | 2022-09-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SEAN | PersonFirstNm |
| Person Last | MCGRATH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHEN CLEMENTE | PreparerPersonNm |
| PTIN | P00413637 | PTIN |
| Phone | 5702886464 | PhoneNum |
| Preparation | 2022-09-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SEAN C MCGRATH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 59 SOUTH FRANKLIN STREET | AddressLine1Txt |
| City | WILKESBARRE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,565,220 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WESTMORELANDCLUB.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1873 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE PLEASURE AND RECREATION TO ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 93 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $19,310 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,766,266 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,788,708 | CYProgramServiceRevenueAmt |
| PY Investment Income | $370 | PYInvestmentIncomeAmt |
| CY Investment Income | -$12,647 | CYInvestmentIncomeAmt |
| PY Other Revenue | $86,506 | PYOtherRevenueAmt |
| CY Other Revenue | $369,016 | CYOtherRevenueAmt |
| PY Total Revenue | $1,853,142 | PYTotalRevenueAmt |
| CY Total Revenue | $2,145,077 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $642,119 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $743,761 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,131,992 | PYOtherExpensesAmt |
| CY Other Expenses | $1,085,150 | CYOtherExpensesAmt |
| PY Total Expenses | $1,774,111 | PYTotalExpensesAmt |
| CY Total Expenses | $1,828,911 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $79,031 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $316,166 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,838,046 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,900,742 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,983,118 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,729,648 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,854,928 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,171,094 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE WESTMORELAND CLUB IS A TRADITIONAL SOCIAL AND BUSINESS CLUB WITH A PROUD HISTORY, RICH TRADITIONS, AND COMMITMENT TO PROVIDING THE VERY BEST IN DINING AND ENTERTAINMENT EXPERIENCES TO ITS MEMBERS. AS THE PREMIER PRIVATE CLUB IN NORTHEAST PENNSYLVANIA, WESTMORELAND CLUB SHALL PROVIDE EXCELLENT FACILITIES, PROGRAMS, AND SERVICES TO SERVE THE SOCIAL, BUSINESS, AND ENTERTAINMENT NEEDS OF ITS MEMBERS, THEIR FAMILIES, AND THEIR GUESTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED PLEASURE AND RECREATION TO ITS MEMBERS BY OFFERING FOOD AND BEVERAGE SERVICES IN A SOCIAL ATMOSPHERE. PROVIDED A VENUE FOR SOCIAL EVENTS SUCH AS HOLIDAY, BIRTHDAY PARTIES, AND WEDDINGS. THERE WERE 697 RESIDENT MEMBERS, 121 NONRESIDENT MEMBERS, AND 682 ASSOCIATE MEMBERS FOR A TOTAL OF 1,500 AT OCTOBER 31, 2021. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDE MANAGEMENT AND GENERAL EXPENSES TO THE ORGANIZATION | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 93 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $372,285 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $361,731 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5708226141 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 59 SOUTH FRANKLIN STREET | AddressLine1Txt |
| City | WILKESBARRE | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| THOMAS EVANS JR | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSHUA KATYL | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT G EDGERTON JR | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN J ROSENTHAL | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRENT W SNOWDON | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT WILLIAMS | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHESTER C YAVORSKI | |||||||
| GOVERNOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL D WEAVER | |||||||
| PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| R CLEMENTS GOVER | |||||||
| FIRST VICE-PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| MARK J SOBECK | |||||||
| SECOND VICE-PRESIDENT | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| SEAN C MCGRATH | |||||||
| SECRETARY-TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | ||
| ROBERT WILLIAMS | |||||||
| GENERAL MANAGER/COO | 40.00 | $289,085 | $0 | $24,101 | Yes (X) | ||
| FRANCIS PRIORE SR | |||||||
| EXECUTIVE CHEF | 40.00 | $113,552 | $0 | $18,566 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $402,637 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $42,667 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SCHIFFS FOOD SERVICE INC | |||||
| 7 STAUFFER INDUSTRIAL PARK | TAYLOR | PA | 18517 | FOOD AND SUPPLIES | $232,524 |
| GEISINGER HEALTH PLAN | |||||
| PO BOX 827511 | PHILADELPHIA | PA | 19182 | HEALTH INSURANCE | $165,239 |
| INDIAN RIDGE PROVISIONS INC | |||||
| 400 EMLEN WAY | TELFORD | PA | 18969 | FOOD AND SUPPLIES | $117,154 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES AND FEES | Desc |
| Business | 713990 | BusinessCd |
| Total Revenue Column | $1,788,708 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,788,708 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,788,708 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,567 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,567 | UnrelatedBusinessRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $14,214 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$14,214 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$14,214 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$14,214 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,774,945 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,405,929 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $369,016 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $337,059 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $31,957 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,145,077 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,125,767 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $19,310 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,186 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,607 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,145 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,297 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,526 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,656 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,184 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,412 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,566 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,041 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,679 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,142 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $108,528 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REPAIRS AND MAINTENANCE | $117,548 |
| MISCELLANEOUS | $29,114 |
| FLOWERS AND DECORATIONS | $26,927 |
| MUSIC AND ENTERTAINMENT | $19,505 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,848 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,828,911 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,505 | BOYAmt |
| EOY | $91,986 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $684,239 | BOYAmt |
| EOY | $1,645,010 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,173 | BOYAmt |
| EOY | $267,618 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,465 | BOYAmt |
| EOY | $188,539 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,149 | BOYAmt |
| EOY | $103,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,580,192 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,144,322 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,512,000 | BOYAmt |
| EOY | $5,435,870 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $148,515 | BOYAmt |
| EOY | $168,703 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,838,046 | BOYAmt |
| EOY | $7,900,742 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $340,452 | BOYAmt |
| EOY | $501,011 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,457 | BOYAmt |
| EOY | $32,964 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,477,190 | BOYAmt |
| EOY | $2,059,575 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,019 | BOYAmt |
| EOY | $136,098 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,983,118 | BOYAmt |
| EOY | $2,729,648 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,854,928 | BOYAmt |
| EOY | $5,171,094 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,854,928 | BOYAmt |
| EOY | $5,171,094 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,838,046 | BOYAmt |
| EOY | $7,900,742 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $316,166 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $771,970 | OtherCostOrOtherBasisAmt |
| Book Value | $771,970 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,154,259 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,010,066 | DepreciationAmt |
| Book Value | $4,144,193 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,521,073 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,025,864 | DepreciationAmt |
| Book Value | $495,209 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $132,890 | OtherCostOrOtherBasisAmt |
| Depreciation | $108,392 | DepreciationAmt |
| Book Value | $24,498 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,435,870 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION | Desc |
| Amt | $136,098 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $136,098 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,551,008 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,551,008 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,405,931 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,405,931 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,145,077 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,234,842 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,405,931 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,405,931 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,828,911 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,828,911 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB ACCOUNTS FOR UNCERTAINITY IN INCOME TAXES USING A THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINITY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD FOR THE YEAR ENDED OCTOBER 31, 2021. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD -2,405,931. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOOD SOLD 2,405,931. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT WILLIAMS | PersonNm |
| Title | GENERAL MANAGER/COO | TitleTxt |
| Base Compensation Filing Org | $249,348 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $34,937 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $4,800 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $24,101 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $313,186 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SEAN MCGRATH | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SECRETARY-TREASURER OF THE ORGANIZATION | RelationshipDescriptionTxt |
| Transaction | $17,500 | TransactionAmt |
| Transaction | THE ORGANIZATION PURCHASED AND HAD INSTALLED A NEW ATMOSAIR SYSTEM ALONG WITH PLUMBING SERVICES FROM R.N. FITCH & SONS, INC., WHICH IS OWNED BY SEAN MCGRATH, SECRETARY-TREASURER OF THE ORGANIZATION. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION CONSISTS OF MEMBERS THAT PAY DUES TO THE CLUB. |
| FORM 990, PART VI, SECTION A, LINE 7A | RESIDENT MEMBERS CONSIST OF MEMBERS WHO RESIDE WITHIN 50 MILES OF PUBLIC SQUARE IN WILKES-BARRE, PA OR WHOSE PRINCIPAL PLACE OF BUSINESS IS WITHIN SAID AREA. THESE MEMBERS MAY ATTEND AND VOTE AT MEMBERSHIP MEETINGS. THERE ARE THREE CLASSIFICATIONS OF RESIDENT MEMBERS: CLASS A - MEMBERS WHO ARE 40 YEARS OF AGE OR OVER, CLASS B - MEMBERS WHO ARE 30-39 YEARS OF AGE, AND CLASS C - MEMBERS WHO ARE 21-29 YEARS OF AGE. NON-RESIDENT I MEMBERSHIP CONSISTS OF ALL MEMBERS WHO RESIDE AND WHOSE PRINCIPAL PLACE OF BUSINESS IS MORE THAN 50 MILES FROM PUBLIC SQUARE IN WILKES-BARRE, PA. NON RESIDENT II MEMBERSHIP CONSISTS OF ALL MEMBERS WHOSE PRINCIPAL PLACE OF BUSINESS, IF ANY, IS MORE THAN 50 MILES FROM PUBLIC SQUARE IN WILKES-BARRE, PA AND WHO RESIDE OUTSIDE OF THE 50 MILE RADIUS FOR A PERIOD OF AT LEAST 5 MONTHS PER YEAR AND WHO RESIDE WITHIN THE 50 MILE RADIUS FOR THE BALANCE OF EACH YEAR. ASSOCIATE MEMBERS CONSIST OF ALL SPOUSES OF RESIDENT AND NON-RESIDENT MEMBERS AND THE SURVIVING SPOUSES OF DECEASED MEMBERS. NON-RESIDENT AND ASSOCIATE MEMBERS MAY NOT ATTEND OR VOTE AT MEMBERSHIP MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S GENERAL MANAGER AND FINANCE COMMITTEE CHAIRMAN CONDUCT AN INITIAL REVIEW OF THE FORM 990. AFTER THE INITIAL REVIEW, THE FORM IS SENT TO THE PRESIDENT TO CONDUCT A FINAL REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE WESTMORELAND CLUB PRESIDENT DETERMINED THE COMPENSATION AND PROVIDED THE GENERAL MANAGER/COO WITH A BOARD APPROVED PERFORMANCE EVALUATION WITH MEASURABLE OBJECTIVE AND SUBJECTIVE AREAS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. |
| FORM 990 PART XII LINE 2C | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT DURING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Comments