2014-11-17T13:49:56-06:00 2013-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2013-01-01 820127162 HILLCREST COUNTRY CLUB INC HILL 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 NORRIS STURGEON GENERAL MANAGER 2083435425 2014-11-17 1 KIM HUNWARDSEN CPA P00484560 2083447150 2014-11-17 2013 2015-11-30 17:44:51Z NORRIS STURGEON 4610 HILLCREST DRIVE BOISE ID 83705 5405488 0 X WWW.HILLCREST.CC X 1940 ID PROVIDING SOCIAL AND RECREATIONAL OPPORTUNITIES FOR MEMBERS. 9 9 177 9 6579 0 0 0 3326218 3550476 6170 -4710 44998 -42194 3377386 3503572 0 0 0 0 1662318 1675466 0 0 0 2229985 2440941 3892303 4116407 -514917 -612835 12696635 12051548 6931033 6976013 5765602 5075535 TO PROVIDE SOCIAL AND RECREATIONAL OPPORTUNITIES FOR MEMBERS. 0 0 CLUB HOUSE - PROVIDES RECREATIONAL FACILITIES FOR MEMBERS AND GUESTS. GOLF COURSE & GROUNDS MAINTENANCE - PROVIDES FOR UPKEEP AND MAINTENANCE OF GOLF COURSE, GROUNDS AND CLUB FACILITIES. TENNIS AND SWIMMING - PROVIDES FOR MAINTENANCE AND OPERATION OF TENNIS AND SWIM FACILITIES. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 15 0 1 177 1 1 1 0 0 0 0 875496 358504 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X DANA CAMERON 2083435425 5425 HILLCREST DRIVE BOISE ID 83705 JIM LARUE PRESIDENT 4.00 X X 0 0 0 STEVE SIMMONS VICE-PRESIDENT 2.50 X X 0 0 0 GEOFF GOSS SECRETARY 2.50 X X 0 0 0 RYAN STRATTON TREASURER 3.00 X X 0 0 0 ART BERRY DIRECTOR 2.50 X 0 0 0 HART GILCHRIST DIRECTOR 2.50 X 0 0 0 ED MANION DIRECTOR 2.50 X 0 0 0 RICH TONEY DIRECTOR 2.50 X 0 0 0 ROD MACKINNON DIRECTOR 2.50 X 0 0 0 NORRIS STURGEON GENERAL MANAGER 50.00 X 138546 0 14885 138546 0 14885 1 0 1 0 0 MEMBERSHIP DUES 713910 3186798 3186798 GREENS FEES/CART RENTAL 713910 259771 231662 28109 LOCKER ROOM 713910 51253 51253 SWIMMING/TENNIS 713910 50213 50213 MEMBER TOURNAMENTS 713910 2441 2441 3550476 681 681 93500 121459 -27959 -27959 -27959 6594 11985 -5391 -5391 -5391 1730458 1768472 -38014 -43762 5748 MISCELLANEOUS 713910 23779 23779 23779 3503572 3496993 6579 0 154245 1245824 108311 167086 44033 27299 42218 42728 308732 13876 21678 547456 883663 31197 GOLF COURSE & GROUNDS M 324376 GENERAL & ADMINISTRATIV 75710 SWIM & TENNIS 55280 CLUB HOUSE 44477 -21782 4116407 186006 258902 505461 524231 680372 455555 111275 132886 12515 8671 19629196 9001141 11201006 10628055 43248 12696635 12051548 444141 445838 49110 44121 6429785 6486054 7997 0 6931033 6976013 X 5765602 5075535 5765602 5075535 12696635 12051548 X -612835 -80982 3750 X X 0 1 X 1 0 499536 499536 17771938 7968255 9803683 1357722 1032886 324836 10628055 X 5382148 -80982 -80982 5463130 -1959558 -1959558 3503572 6075965 1959558 1959558 4116407 0 4116407 PART X, LINE 2: THE CLUB IS ORGANIZED AS AN IDAHO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS ORGANIZATIONS DESCRIBED IN SECTION 501(C)(7). THE CLUB IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE CLUB IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. THE CLUB FILES AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS TO REPORT ITS UNRELATED BUSINESS TAXABLE INCOME. 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 CLUB'S 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 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED LOSS ON INTERST RATE SWAP -80,982. PART XI, LINE 4B - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES -1,768,472. COURSE & CART RENTAL EXPENSES -121,459. OTHER TOURNAMENT EXPENSES -69,627. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES 1,768,472. COURSE & CART RENTAL EXPENSES 121,459. OTHER TOURNAMENT EXPENSES 69,627. X X X 0 0 0 NORRIS STURGEON GENERAL MANAGER 137046 0 1500 0 0 0 4252 0 11447 0 154245 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS SEVEN DIFFERENT MEMBERSHIP CATEGORIES: REGULAR, NON-RESIDENT, PRIVILEGED, SOCIAL, HONORARY, SURVIVING SPOUSE/WOMEN, AND ASSOCIATE. FORM 990, PART VI, SECTION A, LINE 7A REGULAR MEMBERS OF THE CLUB HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 7B BYLAW CHANGES ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11 AN ELECTRONIC COPY OF THE FORM 990 WAS EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW. THE FORM 990 IS ALSO REVIEWED BY THE ORGANIZATION'S MANAGEMENT TEAM AND FINANCE COMMITTEE PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. THE POLICY COVERS INDIVIDUALS WITH PURCHASING AUTHORITY. ANY CONFLICTS OF INTEREST ARE REVIEWED BY THE GENERAL MANAGER AND THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 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 ORGANIZATION 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, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE FOR INSPECTION IN THE CLUB'S BUSINESS OFFICE. FORM 990, PART XI, LINE 9: ISSUANCE OF CERTIFICATES TO NEW MEMBER 35,000. RETIREMENT OF MEMBERS' CERTIFICATES -31,250. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR.