2014-05-14T08:04:15-05:00 2013-12-31 VANDERWAL SPRATTO & RICHARDS PC 928 S GARFIELD AVE SUITE 3 TRAVERSE CITY MI 49686 990 2013-01-01 380455585 CRYSTAL DOWNS COUNTRY CLUB CRYS 2313529933 1286 FRANKFORT HIGHWAY FRANKFORT MI 49635 WENDY MCDANIEL ASST SECRETARY/TREASURER 2313529933 2014-05-09 DALE L VANDERWAL CPA P00142088 2319462300 2014-05-09 2013 2015-11-30 17:44:51Z WENDY MCDANIEL 1286 FRANKFORT HIGHWAY FRANKFORT MI 49635 2419142 false X X 1927 MI WE ARE PRIMARILY A PRIVATE GOLF CLUB, PROVIDING ADDITIONAL DINING, TENNIS AND SOCIAL ACTIVITIES FOR OUR MEMBERS AND THEIR FAMILIES. 12 12 77 89 175519 10933 0 2347302 2417468 14888 875 0 2362190 2418343 0 0 1050658 1076013 0 0 1012634 1078345 2063292 2154358 298898 263985 4216235 4831867 465795 818442 3750440 4013425 X WE ARE PRIMARILY A PRIVATE GOLF CLUB, PROVIDING ADDITIONAL DINING, TENNIS AND SOCIAL ACTIVITIES FOR OUR MEMBERS AND THEIR FAMILIES. false false 1319797 GOLF COURSE - OPERATION AND MAINTENANCE OF A GOLF COURSE FOR THE MEMBERS. 403412 DINNING ROOM AND GRILL - GENERAL OPERATING EXPENSES INCLUDING FOOD AND BEVERAGE COSTS. 93659 TENNIS PROGRAM. 54344 CART SERVICES - GENERAL OPERATING EXPENSES, INCLUDING REPAIR AND MAINTENANCE OF CARTS. 54344 1871212 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 false false false false false false false false false false false false false false false true 14 0 77 true true true false false false false 344400 173845 false X 12 12 true false false false true true true true false false false false false false true true true false X WENDY MCDANIEL 2313529933 1286 FRANKFORT HIGHWAY FRANKFORT MI 49635 DEBORAH J BURDITT GOVERNOR 1.00 X 0 0 0 ANNIE A DEVRIES GOVERNOR 1.00 X 0 0 0 ERNEST C BEHNKE GOVERNOR 1.00 X 0 0 0 WILLIAM J ELLIS GOVERNOR 1.00 X 0 0 0 GRANT R ELLIS GOVERNOR 1.00 X 0 0 0 PHILLIP J MEEK VICE PRESIDE 1.00 X X 0 0 0 PATRICK J GRIFFIN SECRETARY 1.00 X X 0 0 0 ELDON J MILLER GOVERNOR 1.00 X 0 0 0 GREGG M SATHERLIE GOVERNOR 1.00 X 0 0 0 STEPHEN STAELIN TREASURER 1.00 X X 0 0 0 GEORGE P LINDNER GOVERNOR 1.00 X 0 0 0 RICHARD F FORD PRESIDENT 1.00 X X 0 0 0 WENDY S MCDANIEL ASST. SEC./T 40.00 X 49171 0 15293 49171 15293 1 false false false TL CONTRACTING INC 13488 S LOWELL ROAD DEWITT MI 48820 CONSTRUCTION 301230 COOLEY CONSTRACTING LLC 1266 INDUSTRY DRIVE SUITE B TRAVERSE CITY MI 49696 CONSTRUCTION 247029 LANDSCAPES UNLIMITED LLC 1201 ARIES DRIVE LINCOLN NE 68512 IRRIGATION SYS 237881 AUTOMATIC IRRIGATION SUPPLY 116 SHADOWLAWN DRIVE FISHERS IN 46038 IRRIGATION SYS 156959 FRED MULLER 249 E CRYSTAL DOWNS DRIVE FRANKFORT MI 49635 GOLF PRO. 117400 5 MEMBERSHIP DUES & ASSESSMENTS 713910 1477919 1477919 FOOD & BEVERAGE SALES 713910 301390 301390 GREENS FEES 713910 260840 260840 CART FEES 713910 181560 181560 NON-MEMBER GREENS FEES 713910 111090 111090 84669 21914 62755 2417468 1674 1674 799 -799 -799 -799 2418343 2243623 175519 -799 X 49171 49171 757234 698251 58983 18653 15773 2880 142646 111128 31518 108309 96459 11850 12550 12550 120400 120400 16623 615 16008 5400 5400 6413 4585 1828 5298 4767 531 224716 220721 3995 EQUIPMENT RENTAL & MAINT 123838 110303 13535 FOOD & BEVERAGE COST 114510 114510 SEED, FERTILIZER & PEST 89881 89881 PROPERTY TAXES 75391 75391 283325 208428 74897 2154358 1871212 283146 0 2891 1673 278923 499145 35240 4623 64203 71858 25637 44376 8316696 4106504 3309341 4210192 500000 4216235 4831867 458647 321656 496786 6148 1000 465795 818442 X 3711187 3992533 39253 20892 3750440 4013425 4216235 4831867 263985 -1000 X false true X true 1080089 1080089 2810302 853470 1956832 1450977 1039596 411381 2975328 2213438 761890 4210192 2418343 2418343 2418343 2154358 2154358 2154358 SCHEDULE D, PAGE 3, PART X THE COUNTRY CLUB IS A SOCIAL ORGANIZATION GENERALLY EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE CLUB IS, HOWEVER, SUBJECT TO TAX ON UNRELATED BUSINESS INCOME ARISING FROM PUBLIC USE OF CLUB FACILITIES AND INVESTMENT INCOME. INCOME TAX ON UNRELATED BUSINESS INCOME AMOUNTED TO 2,683 AND 108 FOR 2013 AND 2012 RESPECTIVELY. THE CLUB FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDING BEFORE DECEMBER 31, 2010. FORM 990, PAGE 2, PART III, LINE 4D CART SERVICES - GENERAL OPERATING EXPENSES, INCLUDING REPAIR AND MAINTENANCE OF CARTS. FORM 990, PAGE 6, PART VI, LINE 2 WILLIAM ELLIS GRANT ELLIS GOVERNOR GOVERNOR BROTHERS FORM 990, PAGE 6, PART VI, LINE 6 THE CLUB CLASSIFIES ITS MEMBERS WITHIN THE FOLLOWING CATEGORIES OF MEMBERSHIP: STOCK JUNIOR SPOUSAL LIFE SENIOR STOCK WAIT LIST ALL MEMBERS ENJOY THE CLUB FACILITIES, INCLUDING GOLF, TENNIS AND DINING ACCOMODATIONS. FORM 990, PAGE 6, PART VI, LINE 7A A NOMINATING COMMITTEE COMPRISED OF FIVE PAST BOARD PRESIDENTS AND/OR PAST GOVENORS NOMINATES PROSPECTIVE GOVERNORS. A BALLOT IS PREPARED AND GIVEN TO THE CLUB MEMBERSHIP. THE MEMBERS ELECT NEW GOVERNORS BASED ON POPULAR VOTE. FORM 990, PAGE 6, PART VI, LINE 7B CLUB MEMBERSHIP APPROVAL IS REQUIRED FOR ANY PROPOSED CHANGES TO THE BYLAWS, ANY ASSESSMENTS TO MEMBERS, AND ANY MORTGAGE, SALE OR ENCUMBERANCE OF THE WHOLE, OR SUBSTANTIALLY THE WHOLE, OF THE ASSETS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 8B NO COMMITTEE IS AUTHORIZED TO ACT ON BEHALF OF THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER AND ASSISTANT TREASURER REVIEW AND APPROVE THE COMPLETED FORMS 990 AND 990-T PRIOR TO FILING. THE TREASURER THEN REPORTS TO THE BOARD OF GOVERNORS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS EVALUATED BASED ON A COMPENSATION STUDY PRODUCED BY A PROFESSIONAL VOLUNTEER CONSULTANT. AS A PART OF THE OPERATING BUDGET, USING THIS BACKGROUND, A SALARY CHANGE PERCENTAGE IS DETERMINTED BY THE TREASURER. THE SUGGESTED SALARY CHANGES ARE DISCUSSED BY THE FINANCE COMMITTEE IN BUDGET MEETINGS AND APPROVED OR REVISED. THE BUDGET THEN GOES TO THE BOARD OF GOVERNORS FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION PROCESS FOR OTHER KEY EMPLOYEES IS THE SAME AS FOR LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 THE ARTICLES OF INCORPORATION, BYLAWS, AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE CLUB OFFICE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 24E SUPPLIES 48,920 7,083 0 INSURANCE 873 53,440 0 ALISTER MCKENZIE TOURN 39,247 0 0 UTILITIES 36,788 0 0 FUEL & OIL 29,154 0 0 TREE CARE 19,080 0 0 TELEPHONE 6,957 2,115 0 COGS 8,275 0 0 SOFTWARE, P/R FEES 2,475 5,378 0 LAUNDRY/TOWELS/CLEANING 7,271 0 0 HEALTH & SAFETY 2,983 0 0 FEDERAL INCOME TAXES 0 2,683 0 DUES 1,010 1,281 0 USGA TURF & RESEARCH 1,900 0 0 LICENSE FEES DINE & GRILL 1,875 0 0 TENNIS EVENTS 1,620 0 0 BENEFIT ADMIN FEES 0 1,590 0 MISC BOARD & NEW MEMBER 0 1,327 0 FORM 990, PART XI, LINE 9 DECREASE IN MEMBER ASSESSMENTS 1,000