2020-08-11T11:57:32-07:00 2020-03-31 751503978 HENRY & PETERS PC 3310 S BROADWAY AVE STE 100 TYLER TX 75701 990 2019-04-01 750661872 WILLOW BROOK COUNTRY CLUB WILL 9035928226 P O BOX 7130 TYLER TX 75711 LANA ADAMS GENERAL MANAGER 2020-08-06 true Gary D Penkilo P00237457 9035976311 2019 2020-09-23 17:36:50Z BRIAN HANCOCK P O BOX 1049 KILGORE TX 75663 7469377 false X www.wbcctyler.com X 1922 TX PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES AND FACILITIES FOR CLUB MEMBERS. 13 13 247 697549 -122240 0 3920909 4408410 -46497 862 1694489 1874574 5568901 6283846 0 0 3397538 3587087 0 0 2419265 2668134 5816803 6255221 -247902 28625 8973525 8801601 4471482 4256433 4502043 4545168 PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES AND FACILITIES FOR CLUB MEMBERS. false false 4858452 4292569 PROVIDE SOCIAL AND RECREATIONAL ACTIVITIES AND FACILITIES FOR CLUB MEMBERS. 819788 115841 PROVIDE FOOD & GOLF COURSE USE FOR NON-MEMBERS. 5678240 false false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 62 0 true 247 true true true false false false false 41800 1062766 false false false X 13 13 false false false false true true true true true false false true false false false true true false X LISA MOORE 9035928226 3205 WEST ERWIN TYLER TX 75702 X CHRIS HUDSON HEAD PGA GOLF PRO 40.00 0.00 477362 0 20253 JAMES G DALY TENNIS PRO 40.00 0.00 158742 0 0 LANA ADAMS GENERAL MANAGER 40.00 0.00 128502 0 13682 KEN BOWMAN SUPERINTENDENT 40.00 0.00 113957 0 20193 MARK WHATLEY Treasurer 1.00 0.00 X X 0 0 0 SCOTT TERRY Director 1.00 0.00 X 0 0 0 BRIAN BALLARD Director 1.00 0.00 X 0 0 0 BRIAN HANCOCK President 1.00 0.00 X X 0 0 0 LIBBY SIMMONS Director 1.00 0.00 X 0 0 0 LES LOGGINS Director 1.00 0.00 X 0 0 0 ROBERT BAILES Director 1.00 0.00 X 0 0 0 JERRY JONES Director 1.00 0.00 X 0 0 0 JIM MAZZU Secretary 1.00 0.00 X X 0 0 0 BILL EVANS Vice President 1.00 0.00 X X 0 0 0 AARON HICKMAN Director 1.00 0.00 X 0 0 0 STEVEN PINKSTON Director 1.00 0.00 X 0 0 0 CLAY CAVENDER Director 1.00 0.00 X 0 0 0 878563 54128 4 false true false CHRIS W HUDSON 2334 HWY 110 N TYLER TX 75704 GOLF PRO 325092 JAMES G DALY 6014 WILSHIRE DR Tyler TX 75703 TENNIS PRO 107742 2 0 GREEN FEES INCOME 532000 103074 103074 Membership Dues & Assessments 812900 3897321 3897321 OTHER INCOME 812900 89952 89952 RENTALS 900002 318063 305296 12767 4408410 862 862 0 0 0 0 0 0 3059227 1185531 1873696 1293728 579968 FUEL CREDIT 900099 878 878 878 6283846 5586297 697549 X 0 0 0 0 932690 466345 466345 0 2142274 2142274 21601 21601 226130 226130 264392 264392 0 0 0 0 0 0 75131 37566 37565 0 106397 53199 53198 0 0 0 677 677 0 0 181731 181731 0 708949 708949 101438 101438 GOLF COURSE EXPENSES 188931 188931 SUPPLIES 175098 175098 MAINTENANCE & REPAIR 166968 166968 UTILITIES 157297 157297 805517 785644 19873 6255221 5678240 576981 0 39047 158581 173403 340343 0 608805 364901 0 0 0 89992 117241 109634 132758 20000669 12312892 7952644 7687777 0 0 0 0 0 8973525 8801601 515743 524000 216874 48133 3738865 3684300 4471482 4256433 X 63200 63200 993080 1007580 3445763 3474388 4502043 4545168 8973525 8801601 X 28625 14500 X false true X true false 159555 159555 4548755 2604692 1944063 4281533 2807100 1474433 2005980 1453295 552685 9004846 5447805 3557041 7687777 X 4823877 -1459969 -1459969 6283846 6283846 4795252 4795252 1459969 1459969 6255221 Part X : FIN48 Footnote The Club accounts for uncertainties in income taxes in accordance with ASC 740 Income Taxes. Due to the complexities of the tax code, actual payment of taxes could be different from the current estimate of tax liabilities. At March 31, 2020, the Club does not believe that there are any uncertain tax positions that would adversely impact financial positions or results of operation. Any interest and penalties on income tax assessments or income tax refunds are a component of the provision for income taxes. Tax returns remain open for examination generally for tax years 2016 and forward. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S FOOD & BEV EXP (RPTD AT NET ON F/S) $1459969 true X X X false false false CHRIS HUDSON HEAD PGA GOLF PRO 152270 325092 5607 14646 497615 JAMES G DALY TENNIS PRO 51000 107742 158742 Part III, Additional Information HUDSON'S AND DALY'S OTHER COMPENSATION IS REPORTED ON 1099 FORMS AND IS THE AMOUNT OF MERCHANDISE SALE THROUGH GOLF AND TENNIS SHOP IN THE CLUB WHERE THEY PROVIDE MERCHANDISE FOR SALE. Form 990, Part VI, Line 11b: Form 990 Review Process RETURN IS REVIEWED BY TREASURER BEFORE IT IS FILED. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees SALARY FOR KEY PERSONNEL ARE REVIEWED AND APPROVED BY THE BOARD. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available A COPY OF BY-LAWS (GOVERNING DOCUMENTS) IS GIVEN TO EACH MEMBER AND ALSO AVAILABLE IN THE MAIN OFFICE. Form 990, Part IX, Line 24e: Other Expenses AD VALOREM TAX: Column (A) - Total = $119846; Column (B) - Program Services = $119846; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses AUTO EXPENSE: Column (A) - Total = $2778; Column (B) - Program Services = $2778; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BAD DEBT: Column (A) - Total = $2400; Column (B) - Program Services = $2400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CONTRACT LABOR: Column (A) - Total = $15294; Column (B) - Program Services = $15294; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses DUES AND SUBSCRIPTIONS: Column (A) - Total = $19873; Column (B) - Program Services = $0; Column (C) - Management & General = $19873; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EDUCATION AND TRAINING: Column (A) - Total = $1145; Column (B) - Program Services = $1145; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ENTERTAINMENT: Column (A) - Total = $120914; Column (B) - Program Services = $120914; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses EQUIP RENTAL & LEASE: Column (A) - Total = $145367; Column (B) - Program Services = $145367; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses FLOWERS & DECORATIONS: Column (A) - Total = $33073; Column (B) - Program Services = $33073; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses GRASS SEEDS--GOLF COURSE: Column (A) - Total = $4651; Column (B) - Program Services = $4651; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LAUNDRY & CLEANING: Column (A) - Total = $35048; Column (B) - Program Services = $35048; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LICENSE & PERMITS: Column (A) - Total = $6664; Column (B) - Program Services = $6664; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LIQUOR TAX: Column (A) - Total = $49411; Column (B) - Program Services = $49411; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MARKETING: Column (A) - Total = $13258; Column (B) - Program Services = $13258; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISC EXPENSE: Column (A) - Total = $42280; Column (B) - Program Services = $42280; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PAPER PRODUCTS: Column (A) - Total = $50250; Column (B) - Program Services = $50250; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $7918; Column (B) - Program Services = $7918; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $1792; Column (B) - Program Services = $1792; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PRO SHOP EXP: Column (A) - Total = $29845; Column (B) - Program Services = $29845; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SALES TAX: Column (A) - Total = $28679; Column (B) - Program Services = $28679; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SANITATION: Column (A) - Total = $27513; Column (B) - Program Services = $27513; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SMALL EQUIPMENT: Column (A) - Total = $13679; Column (B) - Program Services = $13679; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $16064; Column (B) - Program Services = $16064; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses UNIFORMS: Column (A) - Total = $17775; Column (B) - Program Services = $17775; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Increases TREASURY STOCK ISSUED = $14500