OAK HILL COUNTRY CLUB: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- OAK HILL COUNTRY CLUB (EIN 16-0574660)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202433209349317523
- Schema version
- 2023v5.1
- 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 | 2024-11-15T14:19:02-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161092347 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MENGEL METZGER BARR & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 CHESTNUT STREET SUITE 1200 | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 160574660 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OAK HILL COUNTRY CLUB | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OAKH | BusinessNameControlTxt |
| Phone | 5855861660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 KILBOURN ROAD | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14618 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VINCENT LEO | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5855861660 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANTHONY SANDONATO | PreparerPersonNm |
| PTIN | P00244375 | PTIN |
| Phone | 5854231860 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BOB SANSONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 KILBOURN ROAD | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14618 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $38,343,531 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OAKHILLCC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1901 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | OAK HILL IS A WORLD-CLASS PRIVATE COUNTRY CLUB. WE WORK HARD TO PROVIDE OUR MEMBERS AND GUESTS A MODERN COUNTRY CLUB EXPERIENCE IN A WELCOMING AND FAMILY FRIENDLY ENVIRONMENT WITH PREMIER FACILITIES WHILE SIMULTANEOUSLY PRESERVING OUR HERITAGE, TRADITIONS, AND REPUTATION FOR CHAMPIONSHIP GOLF. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 424 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $3,808,035 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,465,204 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,309,368 | CYProgramServiceRevenueAmt |
| PY Investment Income | $56,303 | PYInvestmentIncomeAmt |
| CY Investment Income | $316,967 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,208,423 | PYOtherRevenueAmt |
| CY Other Revenue | $10,142,615 | CYOtherRevenueAmt |
| PY Total Revenue | $19,729,930 | PYTotalRevenueAmt |
| CY Total Revenue | $25,768,950 | 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 | $9,009,096 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,801,579 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,175,835 | PYOtherExpensesAmt |
| CY Other Expenses | $8,632,320 | CYOtherExpensesAmt |
| PY Total Expenses | $17,184,931 | PYTotalExpensesAmt |
| CY Total Expenses | $18,433,899 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,544,999 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,335,051 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,637,192 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,747,020 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,460,661 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $10,300,151 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,176,531 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,446,869 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OAK HILL IS A WORLD-CLASS PRIVATE COUNTRY CLUB. WE WORK HARD TO PROVIDE OUR MEMBERS AND GUESTS A MODERN COUNTRY CLUB EXPERIENCE IN A WELCOMING AND FAMILY FRIENDLY ENVIRONMENT WITH PREMIER FACILITIES WHILE SIMULTANEOUSLY PRESERVING OUR HERITAGE, TRADITIONS, AND REPUTATION FOR CHAMPIONSHIP GOLF. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | OAK HILL COUNTRY CLUB IS A PRIVATE COUNTRY CLUB WITH APPROXIMATELY 985 MEMBERS. THE PRIMARY PURPOSE OF THE CLUB IS TO PROVIDE A SOCIAL ENVIRONMENT INCLUDING GOLF AND RELATED ACTIVITIES. | Desc |
| 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | 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 | 111 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 424 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Initiation Fees And Cap Contri | $1,392,517 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $3,808,035 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (1) | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRENDAN GREELEY DIRECTOR OF FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5855861660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 KILBOURN ROAD | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14618 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PHILIP PECORA | ||||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JAMES RYAN | ||||||||
| DIRECTOR - AS OF APRIL 2023 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| JOSEPH LOVERDI | ||||||||
| DIRECTOR - AS OF APRIL 2023 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| VINCENT LEO | ||||||||
| ASSISTANT TREASURER - AS OF APR 2023 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| EUGENE BALDINO | ||||||||
| ASSISTANT SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KAIJA WADSWORTH | ||||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JETT MEHTA | ||||||||
| TREASURER | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PHILIP SPELLANE | ||||||||
| SECRETARY - THRU OCTOBER 2023 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RONALD BILLITIER | ||||||||
| VICE PRESIDENT - THRU OCTOBER 2023 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BRUCE ZICARI | ||||||||
| DIRECTOR - THRU APRIL 2023 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT SANSONE | ||||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DANIEL CANNAN | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| FRED W BELTZ III | ||||||||
| DIRECTOR - THRU APRIL 2023 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| MARK ALLEN | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| CARTER LUCAS | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID R FRIES MD | ||||||||
| DIRECTOR - THRU APRIL 2023 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES MERKLEY | ||||||||
| PRESIDENT - THRU OCTOBER 2023 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN COSTELLO | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS ROTH | ||||||||
| EXECUTIVE CHEF | 40.00 | $290,929 | $0 | $33,820 | Yes (X) | |||
| CHAD ELLIS | ||||||||
| GENERAL MANAGER | 40.00 | $540,371 | $0 | $50,572 | Yes (X) | |||
| JASON M BALLARD | ||||||||
| HEAD GOLF PROFESSIONAL | 40.00 | $463,084 | $0 | $25,124 | Yes (X) | |||
| JEFF CORCORAN | ||||||||
| AGRONOMY DIRECTOR | 40.00 | $458,421 | $0 | $29,194 | Yes (X) | |||
| BRENDAN GREELEY | ||||||||
| DIRECTOR OF FINANCE | 40.00 | $178,391 | $0 | $7,127 | Yes (X) | |||
| RONALD SENSKI JR | ||||||||
| HEAD MECHANIC | 40.00 | $115,537 | $0 | $9,339 | Yes (X) | |||
| ANDREW BLATNIK | ||||||||
| DIRECTOR OF RETAIL OPERATIONS | 40.00 | $135,113 | $0 | $12,450 | Yes (X) | |||
| KARIN ELLENDER | ||||||||
| DIRECTOR OF HUMAN RESOURCES | 40.00 | $116,886 | $0 | $2,740 | Yes (X) | |||
| ROBERT ALAIMO | ||||||||
| DIRECTOR OF FACILITIES | 40.00 | $107,500 | $0 | $3,223 | Yes (X) | |||
| CHEOL KESSLER | ||||||||
| ASSISTANT GENERAL MANAGER - THRU AUG 2023 | 40.00 | $165,816 | $0 | $3,079 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,572,048 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $176,668 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DE MAY SERVICES LLC | |||||
| 5640 RICHARDSON ROAD | WILLIAMSON | NY | 14589 | CONTRACT LABOR | $1,274,245 |
| LECHASE CONSTRUCTION SERVICES | |||||
| 205 INDIGO CREEK DRIVE | ROCHESTER | NY | 14626 | CONSTRUCTION | $1,246,558 |
| SWBR | |||||
| 387 EAST MAIN STREET | ROCHESTER | NY | 14604 | ARCHITECTURE AND INTERIOR DESIGN | $890,348 |
| LABAR GOLF RENOVATION | |||||
| 150 MORRISTOWN ROAD SUITE 208 | BERNARDSVILLE | NJ | 07924 | COURSE DESIGN AND CONSTRUCTION | $596,702 |
| RAMSEY CONSTRUCTORS | |||||
| 5711 GATEWAY PARK | LAKEVILLE | NY | 14480 | CONSTRUCTION | $368,313 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| MEMBERSHIP DUES & INITIATION FEES | 713910 | $11,579,505 | $11,579,505 | |
| GREENS FEES | 713910 | $1,375,531 | $860,411 | $515,120 |
| GOLF OPERATIONS | 713910 | $752,023 | $752,023 | |
| GOLF CARTS | 713910 | $520,116 | $503,791 | $16,325 |
| RENOVATION ASSESSMENT | 713910 | $403,910 | $403,910 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $678,283 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $582,793 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $95,490 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,309,368 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $157,545 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $51,223 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $106,322 | UnrelatedBusinessRevenueAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $436,908 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $351,239 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,669 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,669 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $85,669 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,371,000 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,208,203 | SecuritiesAmt |
| Other | $3,375 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $162,797 | SecuritiesAmt |
| Other | -$3,375 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $159,422 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $162,797 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$3,375 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $9,373,647 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,011,764 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,361,883 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,519,257 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $842,626 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| PGA CHAMPIONSHIP REVENUES, NET | 713910 | $3,723,551 | $1,654,196 | $2,069,355 | |
| GAIN ON INVOLUNTARY CONVERSION | 713910 | $931,045 | $931,045 | ||
| OTHER REVENUE | 713910 | $40,467 | $40,467 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,695,063 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,768,950 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,033,245 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,808,035 | UnrelatedBusinessRevenueAmt |
| Exclusion | $927,670 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,064,138 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,170,471 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,019 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,065 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $802,886 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,897 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,231 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,061 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,066 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $125,677 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,482 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $790,529 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,591 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,328 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,030 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,323,689 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,924 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| SUPPLIES | $1,442,210 |
| CONTRACT LABOR | $1,286,551 |
| EQUIPMENT RENTAL AND RE | $796,437 |
| REPAIRS AND MAINTENANCE | $672,418 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,484,199 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,433,899 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,839,697 | BOYAmt |
| EOY | $22,556 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,827,046 | BOYAmt |
| EOY | $8,295,082 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,114,658 | BOYAmt |
| EOY | $1,394,575 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $831,248 | BOYAmt |
| EOY | $926,286 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,013,631 | BOYAmt |
| EOY | $875,612 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,689,904 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,831,298 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,351,882 | BOYAmt |
| EOY | $24,858,606 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,659,030 | BOYAmt |
| EOY | $2,374,303 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,637,192 | BOYAmt |
| EOY | $38,747,020 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,142,944 | BOYAmt |
| EOY | $1,418,081 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,847,189 | BOYAmt |
| EOY | $1,783,248 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,220,179 | BOYAmt |
| EOY | $4,062,215 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,250,349 | BOYAmt |
| EOY | $3,036,607 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,460,661 | BOYAmt |
| EOY | $10,300,151 | 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 | $21,176,531 | BOYAmt |
| EOY | $28,446,869 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,176,531 | BOYAmt |
| EOY | $28,446,869 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,637,192 | BOYAmt |
| EOY | $38,747,020 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,335,051 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $11,485 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$76,198 | 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 | $740,847 | OtherCostOrOtherBasisAmt |
| Book Value | $740,847 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,968,070 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,310,176 | DepreciationAmt |
| Book Value | $18,657,894 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,980,987 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,521,122 | DepreciationAmt |
| Book Value | $5,459,865 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $24,858,606 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| FAIR VALUE OF INTEREST RATE SWAP AGREEMENT | $292,129 |
| RIGHT-OF-USE ASSETS - OPERATING | $1,329,933 |
| RIGHT-OF-USE ASSETS - FINANCE | $752,241 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,374,303 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $795,418 |
| UNEARNED INCOME | $181,053 |
| LEASE LIABILITIES - OPERATING | $1,285,109 |
| LEASE LIABILITIES - FINANCE | $775,027 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,036,607 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,431,286 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $11,485 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $4,650,851 | OtherRevenueAmt |
| Revenue Not Reported | $4,662,336 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,768,950 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,768,950 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,160,948 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4,727,049 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4,727,049 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,433,899 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $18,433,899 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CLUB IS A NON-PROFIT SOCIAL MEMBERSHIP ORGANIZATION GENERALLY EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CLUB HAS CERTAIN ACTIVITIES AND INCOME UNRELATED TO ITS EXEMPT PURPOSE AS DEFINED BY THE CODE AND, AS SUCH, IS SUBJECT TO INCOME TAX ON THESE UNRELATED ACTIVITIES. THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS AND IN NEW YORK STATE THE CLUB HAS APPROXIMATELY $2,050,000 OF NET OPERATING LOSS CARRYFORWARDS AVAILABLE TO OFFSET FUTURE FEDERAL TAX LIABILITIES AT DECEMBER 31, 2023. IN ADDITION, THE CLUB HAS APPROXIMATELY $2,000,000 OF NET OPERATING LOSS CARRYFORWARDS AVAILABLE TO OFFSET FUTURE STATE TAX LIABILITIES AT DECEMBER 31, 2023. CARRYFORWARDS OF APPROXIMATELY $350,000 EXPIRE AT VARIOUS DATES THROUGH 2037 AND ARE UNRESTRICTED. CARRYFORWARDS OF APPROXIMATELY $1,700,000 HAVE NO EXPIRATION DATE BUT ARE RESTRICTED AS TO INCOME THAT CAN BE OFFSET. THE CLUB HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2020. THE TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND THE TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE CLUB BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,011,764. SERVICE CHARGES 364,046. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -76,198. RENTAL EXPENSES - COTTAGES 351,239. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 4,011,764. SERVICE CHARGES 364,046. RENTAL EXPENSES - COTTAGES 351,239. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHAD ELLIS | ||||||||||||||
| GENERAL MANAGER | $355,371 | $0 | $185,000 | $0 | $0 | $0 | $16,711 | $0 | $33,861 | $0 | $590,943 | $0 | $0 | $0 |
| JASON M BALLARD | ||||||||||||||
| HEAD GOLF PROFESSIONAL | $425,415 | $0 | $37,669 | $0 | $0 | $0 | $9,218 | $0 | $15,906 | $0 | $488,208 | $0 | $0 | $0 |
| JEFF CORCORAN | ||||||||||||||
| AGRONOMY DIRECTOR | $307,099 | $0 | $151,322 | $0 | $0 | $0 | $13,288 | $0 | $15,906 | $0 | $487,615 | $0 | $0 | $0 |
| CHRIS ROTH | ||||||||||||||
| EXECUTIVE CHEF | $236,929 | $0 | $54,000 | $0 | $0 | $0 | $11,637 | $0 | $22,183 | $0 | $324,749 | $0 | $0 | $0 |
| BRENDAN GREELEY | ||||||||||||||
| DIRECTOR OF FINANCE | $145,300 | $0 | $33,091 | $0 | $0 | $0 | $7,127 | $0 | $0 | $0 | $185,518 | $0 | $0 | $0 |
| CHEOL KESSLER | ||||||||||||||
| ASSISTANT GENERAL MANAGER - THRU AUG | $112,816 | $0 | $53,000 | $0 | $0 | $0 | $3,079 | $0 | $0 | $0 | $168,895 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE CLUB AWARDED BONUSES TO OFFICERS OF THE ORGANIZATION ON THE BASIS OF SHARED AS WELL AS DEPARTMENT-SPECIFIC GOALS OF THE ORGANIZATION. THESE BONUS PERFORMANCE METRICS WERE FROM DIRECT REPORTS GUIDED BY THE BOARD APPROVED ANNUAL BUDGETS AND THE BOARD APPROVED STRATEGIC PLAN. THESE ARE FINANCIAL GOALS THAT ARE BASED ON REVENUE, NET INCOME OF CERTAIN DEPARTMENTS, AND OTHER PROJECT INITIATIVE GOALS. THE CLUB ALSO AWARDED ONE-TIME BONUSES FROM PROCEEDS FROM THE 2023 PGA CHAMPIONSHIP EVENT. THESE PAYOUTS WERE DETERMINED BY MEMBERS OF THE 2023 PGA EXECUTIVE COMMITTEE WHICH INCLUDED THE PRESIDENT OF THE CLUB AND WAS BASED ON FINANCIAL PERFORMANCE TO BUDGET AND PAST HISTORICAL CHAMPIONSHIP PAYOUTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CLUB HAS A MAXIMUM OF 650 VOTING MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 11B | OAK HILL COUNTRY CLUB'S INDEPENDENT AUDITORS PRESENT THE FORM 990 FOR REVIEW BY BOARD MEMBERS WHO ARE CURRENTLY SERVING ON THE BOARD AS OF THE DATE THAT THE FORM 990 IS COMPLETED IN DRAFT FORM AND READY FOR REVIEW. THE FORM 990 IS UPLOADED TO A CLUB-ADMINISTERED PORTAL, WHICH BOARD MEMBERS CAN ACCESS FOR PURPOSES OF REVIEWING THE 990 PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CLUB TREASURER AND/OR SECRETARY OF THE BOARD OF GOVERNORS REVIEWS ALL CONFLICT OF INTEREST STATEMENTS AND ANY POTENTIAL CONFLICTS THAT ARE INDICATED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PRESIDENT AND ANOTHER MEMBER OF THE BOARD OF GOVERNORS REVIEW THE COMPENSATION OF ALL KEY EMPLOYEES. THE PRESIDENT AND ANOTHER MEMBER OF THE BOARD SET THE COMPENSATION OF THE CLUB'S GENERAL MANAGER, WHICH IS STIPULATED BY THE TERMS OF A CONTRACT. THE COMPENSATION DETERMINATION INCLUDES THE REVIEW OF COMPARABLE DATA TO LIKE CLUBS OF OAK HILL COUNTRY CLUB WITH ADJUSTMENT FOR THE COST OF LIVING IN THE ROCHESTER, NY AREA. THE PROCESS INCLUDES A REVIEW BY THE CLUB PRESIDENT AND ANOTHER MEMBER OF THE BOARD OF GOVERNORS AND APPROVAL FROM THE BOARD OF GOVERNORS, IN CONJUNCTION WITH THE ANNUAL BUDGET APPROVAL PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ITEMS ARE AVAILABLE UPON REQUEST MADE TO THE OAK HILL COUNTRY CLUB GENERAL MANAGER. |
| FORM 990, PART XI, LINE 9: | CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT -76,198. |
| FORM 990, PART XII, LINE 2C | THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS. |
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