2016-02-11T12:15:53-06:00 2015-03-31 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2014-04-01 363604050 CRYSTAL TREE GOLF AND COUNTRY CLUB % RONALD BIRCH CRYS 7084033000 10700 WEST 153RD STREET ORLAND PARK IL 60462 Ronald Birch Controller 3122399227 2015-11-14 true Rebekuh Eley P01247672 3128569100 2016-02-15 2014 2016-08-17 19:52:53Z JAMES TROY 10700 west 153rd street orland park IL 60462 7351477 false X WWW.CRYSTALTREECC.ORG X 1988 IL A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. 12 12 181 12 515250 0 0 4694808 4730546 325 496 1566261 1605506 6261394 6336548 0 0 0 0 3160191 2936767 0 0 0 3530792 3675609 6690983 6612376 -429589 -275828 26341269 26362037 21989518 22384431 4351751 3977606 A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. false false A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. false false false false false false false false false true false false false true 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 13 0 181 true true true false false false false 915868 792638 false X 12 12 false false false false true true true true true false false true false false true true true false X RONALD BIRCH 7084033000 10700 WEST 153RD STREET ORLAND PARK IL 60462 JAMES TROY PRESIDENT 5.0 0.0 X X 0 0 0 DANIEL POLLOCK VICE PRESIDENT 5.0 0.0 X X 0 0 0 BRUCE BOZICH SECRETARY 5.0 0.0 X X 0 0 0 WILLIAM FROST TREASURER 5.0 0.0 X X 0 0 0 RAYMOND DEVOS DIRECTOR 5.0 0.0 X 0 0 0 MICHAEL DUDEK DIRECTOR 5.0 0.0 X 0 0 0 DONALD JEANES DIRECTOR 5.0 0.0 X 0 0 0 WILLIAM NERO DIRECTOR 5.0 0.0 X 0 0 0 TIMOTHY MCFARLAND DIRECTOR 5.0 0.0 X 0 0 0 MICHAEL SCOTT DIRECTOR 5.0 0.0 X 0 0 0 STEVE THOMPSON DIRECTOR 5.0 0.0 X 0 0 0 GREGORY KOLINSKI DIRECTOR 5.0 0.0 X 0 0 0 PATRICIA SLATIN CLUB MANAGER 54.0 0.0 X 138390 0 16103 RONALD BIRCH CONTROLLER 50.0 0.0 X 81310 0 8202 LES RUTAN GROUNDS SUPERINTENDENT 64.0 0.0 X 149655 0 17100 JIMMY CHRISTENSEN EXECUTIVE CHEF 54.0 0.0 X 120380 0 8178 489735 0 49583 3 false true false 0 0 MEMBERSHIP DUES 713910 2265668 2265668 INITIATION FEES & ASSESSMENTS 713910 915868 915868 GOLF OPERATIONS 713910 819001 749719 69282 FOOD DEPARTMENT 713910 620749 592651 28098 LOCKER ROOMS 713910 70953 70953 38307 38307 4730546 496 496 0 0 0 0 0 0 0 0 2540742 1014929 1525813 1108439 417374 LATE FEES 900099 20164 20164 INSURANCE PROCEEDS 900099 54063 54063 MISCELLANEOUS REVENUE 900099 5466 5466 79693 6336548 5767235 515250 54063 0 0 0 0 244005 0 2144376 25213 254544 268629 0 0 22600 0 0 0 100042 0 55056 0 0 679899 0 0 2043 649632 0 832913 73254 SUPPLIES 377154 ENTERTAINMENT & PROMOTION 249880 EQUIPMENT RENTAL & MAINT. 228576 PROFESSIONAL FEES 226074 178486 6612376 2793 274093 231684 590072 0 0 239739 245639 0 0 0 0 0 0 157219 195018 148464 137447 33391788 8598790 25426918 24792998 0 0 0 0 0 0 0 0 134452 126770 26341269 26362037 985789 980964 0 0 209062 274576 0 0 0 0 0 0 20685708 21002539 0 0 108959 126352 21989518 22384431 X 4351751 3977606 0 0 0 0 4351751 3977606 26341269 26362037 X -275828 -98317 X false true X true false 9116416 9116416 14482539 2702586 11779953 5731049 2938648 2792401 3646284 2957556 688728 415500 0 415500 24792998 0 RESERVE FOR EQUITY REFUNDS 126352 126352 X 7351477 7351477 -1014929 -1014929 6336548 7627305 1014929 1014929 6612376 6612376 PART X, Line 2 The Club is a private membership club and is exempt from federal income taxes under Section 501(c)(7) of the Internal Revenue Code. Under this section, unrelated business income is subject to federal and state taxes at corporate rates. As of March 31, 2015, the Club's income tax returns for fiscal years 2012 and subsequent are subject to examination by the IRS. Accounting Standards Codification ("ASC") 740-10, "Accounting for Uncertainty in Income Taxes," requires that uncertain income tax positions be recorded in the financial statements at an amount that would most likely be realized assuming a review by the tax authorities. Management has assessed its income tax positions and believes any potential liability that might arise from a review by tax authorities would be immaterial to the financial statements taken as a whole. PART XI, LINE 4B COST OF GOODS SOLD: -1,014,929 PART XII, LINE 2D COST OF GOODS SOLD: 1,014,929 X X false false false LES RUTAN GROUNDS SUPERINTENDENT 144974 0 0 0 4681 0 2993 0 14107 0 166755 0 0 0 PATRICIA SLATIN CLUB MANAGER 127390 0 5000 0 6000 0 2668 0 13435 0 154493 0 0 0 FORM 990 PART VI, SECTION A, LINE 6 There are two major classes of members, equity members and non-equity members. MEMBERS WHO ARE ENTITLED TO SHARE IN LIQUIDATION PROCEEDS, AND WHO PURCHASE A REDEEMABLE, OR PARTIALLY REDEEMABLE, CERTIFICATE ARE DEEMED "EQUITY" MEMBERS. MEMBERS who are not entitled to SHARE IN LIQUIDATION PROCEEDS, OR HAVE THEIR INITIATION FEES REFUNDED IN WHOLE OR IN PART ARE DEEMED "NON-EQUITY" MEMBERS. All members are entitled to hold office and vote. Voting is weighted where equity members receive three votes, and non-equity members receive one vote. FORM 990 PART VI, SECTION A, LINE 7A IF SOMEBODY ON THE BOARD LEAVES OR VACATES THEIR POSITION, THE BOARD MEMBERS HAVE THE RIGHT TO APPOINT AN EQUITY MEMBER TO THE BOARD. HOWEVER, THIS PERSON MUST BE IN GOOD STANDING WITH THE CLUB. THE BOARD MEMBERS SHALL ELECT EQUITY MEMBERS TO FILL VACANCIES IN THE BOARD TO SERVE UNTIL THE NEXT ANNUAL MEETING OF THE CLUB. FORM 990 PART VI, SECTION A, LINE 7B The equity members have the right to ratify significant decisions made by the board members. Examples of these significant decisions could include the approval of going into debt of more than a specified amount and any capital expenditures exceeding certain amounts. FORM 990 PART VI, SECTION B, LINE 11B THE RETURN IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM, BDO USA, AND IS REVIEWED BY THE ORGANIZATION'S TREASURER. BEFORE FILING, A COPY OF FORM 990 WAS PROVIDED TO THE GOVERNING BODY FOR REVIEW, QUESTIONS, AND COMMENTS. FORM 990 PART VI, SECTION B, LINES 15A AND 15B Club Manager - An annual review is performed by the House Committee Chairman along with the President of the club. The level of compensation is determined by the Board of Governers. The Board surveys area private country clubs for manager compensation packages. They also have information through the Chicago District Golf Association, The Greater Chicago Club Managers Association and the Club Managers Association of America. Grounds Superintendent - An annual review is performed by the Grounds Committee Chairman along with the President of the Club. The level of compensation is determined and approved by the Board of Governors. The Board can obtain compensation information through the Chicago District Golf Association and also by contacting area private country clubs. Golf Professional - An annual review is performed by the Golf Committee Chairman. Again the Board of Governors determines and approves the level of compensation. Resources for compensation are Chicago District Golf Association and contacting area private country clubs. Chef - Review performed by Club Manager and House Committee Chairman. Compensation is determined by Club Manager, House Committee and Board. Survey area private country clubs for compensation packages. Utilize data from The Greater Chicago club Managers Association. Controller - Review performed by Club Manager and Treasurer/Finance Committee Chairman. Compensation is determined by Club Manager and Finance Committee. Survey area private country clubs for compensation packages. Utilize data from The Greater Chicago Club Managers Association and engaged public accounting firm. Assistant Manager - Review performed by Club Manager and House Committee Chairman. Compensation is determined by Club Manager and House Committee. Survey area private country clubs for compensation packages. Utilize data from The Greater Chicago Club Managers Association. Other employees - Reviews would be performed by their respective supervisors and turned over to the Club Manager for review. Club Manager reviews all budgeted wages for departmental employees. All salaries and hourly wage rates are reviewed by Board of Governors and department chairperson at the start of the fiscal year. These wage rates are incorporated into the operating budget for the current fiscal year. The Club Manager approves on all wage rates for all Clubhouse staff, excluding the Golf Professional. The Grounds Superintendent approves all Grounds department employee wages. FORM 990 PART VI, SECTION C, LINE 19 A PRIVATE MEMBER CLUB IS NOT REQUIRED TO MAKE GOVERNING DOCUMENTS, OR FINANCIAL STATEMENTS AVAILABLE T0 THE PUBLIC, However FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XI, LINE 9 DECREASE IN RESIGNED REGULAR MEMBERS' RECEIVABLES: (98,317)