2018-11-12T11:00:05-08:00 2017-12-31 820419604 Pulliam & Associates Chartered 7235 W Emerald Street Suite A Boise ID 837048600 990 2017-01-01 820127162 HILLCREST COUNTRY CLUB INC HILL 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 Max Moreno General Manager 2018-11-12 true Jerod Murata CPA P00842780 2083228525 2017 2019-02-21 02:37:17Z 6841170 false false X www.hillcrest.cc X 1940 ID To provide social and recreational opportunities for members. 11 9 198 156794 58 0 4023091 4309628 -17149 19358 65748 126151 4071690 4455137 0 0 1869743 2134596 0 0 2356108 2262823 4225851 4397419 -154161 57718 10980527 11062575 7133309 7023046 3847218 4039529 To provide social and recreational opportunities for members. false false Club House - provided recreational facilities for members and guests. Golf Course & Grounds - provided for golfing opportunities for members and guests. Tennis & Swimming - provided tennis and swimming opportunities for member and guests. 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 false false false true 8 0 true 198 true true true false false false false false false false 514250 414531 false false false X 11 9 false false false false true true true true true false false true true true true true true true true false ID X DANA CAMERON 2083435425 5425 HILLCREST DRIVE BOISE ID 83705 Jason Geisler Director 2.50 0.00 X 0 0 0 Geoff Johnson Secretary 2.50 0.00 X X 0 0 0 George Iliff President 3.00 0.00 X X 0 0 0 Tyler Anderson Director 2.50 0.00 X 0 0 0 Julie Martin Director 2.50 0.00 X 0 0 0 Craig Slocum Vice President 2.50 0.00 X 0 0 0 Jeffrey Huhn Director 2.50 0.00 X 0 0 0 William Oakley Director 4.00 0.00 X 0 0 0 Ray Gadd Treasurer 2.50 0.00 X X 0 0 0 Norris Sturgeon General Manager 50.00 0.00 X 168850 0 12566 Max Moreno General Manager 50.00 0.00 X 0 0 0 Donald Aholt Grounds Superintendent 40.00 0.00 X 131537 0 8471 300387 21037 2 false true false NONE 0 0 Greens Fees/Cart Rental 257850 257850 Locker Room 52609 52609 Member Tournaments 92593 92593 Membership Dues 3871593 3871593 Swimming/Tennis 34983 34983 4309628 1058 1058 0 0 110000 110000 110000 110000 21025 2725 18300 18300 18300 0 0 2364057 2383308 -19251 -66045 46794 Miscellaneous 35402 35402 35402 4455137 4297285 156794 1058 0 0 0 0 321424 0 1457689 0 177209 178274 0 42313 0 0 0 0 0 0 0 44832 0 321960 6592 0 0 301035 0 746550 38514 Golf Course & Grounds 305492 General & Administrative 111682 Tournament Related Expenses 93600 Club House 57331 192922 4397419 0 0 0 362948 478879 464283 657727 0 385025 578401 0 0 0 143648 149771 5645 989 21235596 12064276 9589050 9171320 0 0 0 29928 25488 0 10980527 11062575 438609 695629 152838 138667 6541862 6188750 7133309 7023046 X 3847218 4039529 3847218 4039529 10980527 11062575 X 57718 108343 26250 X false true X true false 499536 499536 17501053 9818043 7683010 1735538 1341630 393908 1499469 904603 594866 9171320 X 6946788 108343 2383308 2491651 4455137 4455137 6780727 2383308 2383308 4397419 4397419 Part X : FIN48 Footnote The Club believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Club would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. The Clubs Forms 990-T and other income tax filings required by state, local, or non-U.S. tax authorities are no longer subject to tax examination for years before 2014. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $2383308 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $2383308 X X X false false false Norris Sturgeon General Manager 158650 10200 12566 181416 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The Club has 7 different membership categories: Regular, Non-Resident, Privileged, Social, Honorary, Women, and Associate Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Regular members of the Club have voting rights. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Bylaw changes are subject to member approval. Form 990, Part VI, Line 11b: Form 990 Review Process An electronic copy of the Form 990 is emailed to the Board of Directors for review. The Form 990 is also reviewed by Club Management and Finance Committee prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Club monitors and enforces compliance with the Conflict of Interest Policy. The policy coveres individuals with purchasing authority. Any conflicts of interest are reviewed by the General Manager and the Board of Directors. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The process for determining compensation for employees occurs on an annual basis. Most employees are reviewed at or near their anniversary date. Key employees of the Club are reviewed by the Executive Committee on an annual basis, typically in the fall. Industry compensation data is provided for comparison during the review and approval process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Documents are available for inspection in the Club's Business Office Other Changes In Net Assets Or Fund Balances - Other Increases Issuance of Member Certificates = $55000 Other Changes In Net Assets Or Fund Balances - Other Decreases Retirement of Member Certificates = -$28750