2025-10-31T13:56:42-05:00 2024-12-31 540737372 PBMARES LLP 4114 LEGATO ROAD 5TH FLOOR FAIRFAX VA 22033 990 2024-01-01 250763060 ROLLING ROCK CLUB ROLL 7242389501 PO BOX 747 LIGONIER PA 15658 ROBERT A FASCE JR CHIEF OPERATING OFFICER 7242389501 2025-10-21 1 1 EDWARD T YODER CPA P00239134 7035915200 2025-10-21 X 2024 2025-03-06 01:10:19Z ROBERT A FASCE JR PO BOX 747 LIGONIER PA 15658 25878595 0 X N/A X 1917 PA TO PROMOTE SOCIAL INTERACTION & RECREATION FOR THE BENEFIT OF ITS MEMBERS. 25 25 265 25 858251 234606 0 0 16814037 21165906 256673 253956 2749703 2514630 19820413 23934492 14965 14965 0 0 11275581 12159229 0 0 0 8597327 8914588 19887873 21088782 -67460 2845710 41413134 46905460 3380858 4210737 38032276 42694723 TO PROMOTE SOCIAL INTERACTION & RECREATION FOR THE BENEFIT OF ITS MEMBERS. 0 0 FOOD & BEVERAGE - SALES OF FOOD AND BEVERAGE ESTABLISH AN ATMOSPHERE CONDUCIVE TO SOCIAL INTERACTION. GOLF - GOLF PROVIDES MEMBERS RECREATION AND IS CONDUCIVE TO SOCIAL INTERACTION. HUNTING - THE SPORT OF HUNTING PROVIDES MEMBERS RECREATION AND IS CONDUCIVE TO SOCIAL INTERACTION. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 43 0 1 265 1 1 1 0 0 0 1 1 1072072 806818 0 0 0 X 25 25 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X NICHOLAS MILKIE 7242389501 167 CLUB HOUSE LANE LAUGHLINTOWN PA 15655 GEORGE F EICHLEAY PRESIDENT 2.00 X X 0 0 0 W RUSSELL G BYERS JR BOARD MEMBER 1.00 X 0 0 0 CATHARINE MELLON CATHEY BOARD MEMBER 1.00 X 0 0 0 J CHRISTOPHER DONAHUE BOARD MEMBER 1.00 X 0 0 0 JOEL FREDERICK ETCHEN BOARD MEMBER 1.00 X 0 0 0 LAURA S FISHER BOARD MEMBER 1.00 X 0 0 0 NICOLE FRAZIER BOARD MEMBER 1.00 X 0 0 0 BEN A GUILL BOARD MEMBER 1.00 X 0 0 0 GRETCHEN R HAGGERTY BOARD MEMBER 1.00 X 0 0 0 AMY IOLE BOARD MEMBER 1.00 X 0 0 0 CONSTANCE ELIZABETH M KAPP BOARD MEMBER 1.00 X 0 0 0 JAMES EDWARD LYONS BOARD MEMBER 1.00 X 0 0 0 PETER F MATHIESON BOARD MEMBER 1.00 X 0 0 0 ARMOUR N MELLON BOARD MEMBER 1.00 X 0 0 0 RICHARD A MELLON BOARD MEMBER 1.00 X 0 0 0 RICHARD P MORFORD BOARD MEMBER 1.00 X 0 0 0 MARC B ROBERTSHAW BOARD MEMBER 1.00 X 0 0 0 CLIFFORD R ROWE JR BOARD MEMBER 1.00 X 0 0 0 HANS J SAK BOARD MEMBER 1.00 X 0 0 0 DOUGLAS L SISSON BOARD MEMBER 1.00 X 0 0 0 JOHN P SURMA BOARD MEMBER 1.00 X 0 0 0 RUSSELL C SWANK III BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER M TURNER BOARD MEMBER 1.00 X 0 0 0 JOSEPH C WALTON BOARD MEMBER 1.00 X 0 0 0 ERIC P WIDING BOARD MEMBER 1.00 X 0 0 0 ROBERT A FASCE JR COO/SECRETARY/TREASURER 40.00 X 474225 0 35495 NICHOLAS MILKIE CHIEF FINANCIAL OFFICER 40.00 X 220243 0 34764 IAN HOFFMAN GOLF COURSE SUPERINTENDANT 40.00 X 195901 0 33618 STEPHEN WITCOSKI DIRECTOR, SPORTS & RECREAT 40.00 X 141042 0 6825 CHRISTOPHER SMITH EXECUTIVE CHEF 40.00 X 129402 0 6408 SEAN FYOCK FACILITIES ENGINEER 40.00 X 110175 0 6534 1270988 0 123644 6 1 1 0 MTG-MILLER-THOMAS-GYEKIS INC 3341 STAFORD STREET PITTSBURGH PA 152041441 CONSTRUCTION MANAGEMENT & BUILDING SERVI 300781 THOMAS SMOKED MEAT LLC 305 FERNWOOD DRIVE JOHNSTOWN PA 15905 GAME PROCESSING 185791 GRAHAM MASONRY INC 113 SOUTH ST CLAIR STREET LIGONIER PA 15658 CONSTRUCTION SERVICES 152220 ROBERT E BAKER 1162 GARDEN STREET GREENSBURG PA 15601 FLORAL SERVICES 111843 CINTAS CORPORATION PO BOX 630910 CINCINNATI OH 452630910 LINEN SERVICES 111514 25 DUES 713910 14004315 14004315 ROOMS 713910 2543944 2365570 178374 FISHING AND GAME 713910 2491961 2451496 40465 GOLF REVENUE 713910 1009425 986841 22584 MISCELLANEOUS 713910 583486 526087 57399 532775 508038 24737 21165906 235606 235606 18350 0 18350 18350 18350 4458733 1944103 2514630 2215544 299086 23934492 23076241 858251 0 14965 509719 9418106 191984 1253174 786246 73205 13340 82600 1067194 145887 885644 7721 2037211 436639 FEDERAL INCOME TAX EXPE 401044 GAME EXPENSE 1253500 REPAIR & MAINTENANCE 1152432 EQUIPMENT EXPENSES 570815 787356 21088782 29292 135389 6263580 8691952 2161296 2402185 1700934 1683184 290104 450625 58588673 39213297 19913633 19375376 10791700 13855940 262595 310809 41413134 46905460 1267211 1522097 150661 326396 1962986 2362244 3380858 4210737 X 38032276 42694723 38032276 42694723 41413134 46905460 X 2845710 1679880 136857 X X 0 1 X 1 0 4436593 4436593 32065899 21131532 10934367 10235917 8313487 1922430 11850264 9768278 2081986 19375376 EQUITY SECURITIES 13855940 F 13855940 DEFERRED INCOME TAXES 2040614 DEFERRED COMPENSATION 1925 GOLF CART LEASE 319705 2362244 X 27729562 1679880 2116225 3796105 23933457 1035 1035 23934492 23067115 1979368 1979368 21087747 1035 1035 21088782 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES ON MEMBERS' TRANSACTIONS AND OTHER ACTIVITIES RELATED DIRECTLY TO ITS NONPROFIT PURPOSES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. FEDERAL INCOME TAXES ARE CALCULATED ON UNRELATED BUSINESS INCOME. FASB ASC 740,INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE CLUB'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED AND ACCOUNTED FOR THE SIGNIFICANT CHANGE IN FEDERAL TAX RATES AS REFLECTED IN THE STATEMENTS OF FINANCIAL POSITION AND ACTIVITIES. THE CLUB'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,944,103. MUNICIPAL INTEREST 172,122. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS - TRAP AND SKEET 1,035. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,944,103. BAD DEBT EXPENSE 35,265. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRIBUTIONS - TRAP AND SKEET 1,035. X 1 1 X 0 0 0 ROBERT A FASCE JR COO/SECRETARY/TREASURER 387585 0 85350 0 1290 0 11019 0 24476 0 509720 0 0 0 NICHOLAS MILKIE CHIEF FINANCIAL OFFICER 189028 0 30525 0 690 0 7855 0 26909 0 255007 0 0 0 IAN HOFFMAN GOLF COURSE SUPERINTENDANT 167149 0 28500 0 252 0 6798 0 26820 0 229519 0 0 0 SEAN FYOCK FACILITIES ENGINEER 96330 0 13700 0 145 0 1093 0 5441 0 116709 0 0 0 PART I, LINE 1A CHIEF OPERATING OFFICER IS REQUIRED TO LIVE ON THE PROPERTY FOR THE CONVENIENCE OF THE EMPLOYER. PART I, LINE 1B THE ORGANIZATION HAS AN ACCOUNTABLE PLAN FORM 990, PART VI, SECTION A, LINE 2 CATHERINE CATHEY AND ELIZABETH KAPP ARE SISTERS. ARMOUR MELLON AND RICHARD A MELLON ARE BROTHERS. CATHERINE CATHEY, ELIZABETH KAPP, ARMOUR MELLON, RICHARD MELLON, AND RUSSELL BYERS ARE ALL COUSINS. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE CLUB MEMBERS ELECT THE OFFICERS AND BOARD MEMBERS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE CHAIRMAN OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CLUB POLICY IS NOT TO DO BUSINESS WITH ANY MEMBERS, WITHOUT BOARD APPROVAL. FURTHERMORE BOARD MEMBERS ARE ASKED AT THE ANNUAL BOARD MEETING TO DISCLOSE ANY CONFLICT OF INTEREST ACTIVITIES IN WRITING ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE APPROVES COMPENSATION FOR THE CHIEF OPERATING OFFICER. THE CHIEF OPERATING OFFICER APPROVES COMPENSATION FOR THE REST OF THE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: TAX EXEMPT INTEREST 172,122. BAD DEBT -35,265. FORM 990 PART XII LINE 2C THE FINANCE COMMITTEE SELECTS THE AUDIT FIRM AND OVERSEES THE ANNUAL AUDIT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.