2013-02-07T12:47:45-06:00 2012-03-31 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2011-04-01 363604050 CRYSTAL TREE GOLF AND COUNTRY CLUB % RONALD BIRCH CRYS 7084033000 10700 WEST 153RD STREET ORLAND PARK IL 60462 RONALD BIRCH 2013-01-19 true Rebekuh Eley 3128569100 2011 2016-02-25 16:41:14Z JAMES TROY 10700 WEST 153RD STREET ORLAND PARK IL 60462 6291188 false X WWW.CRYSTALTREECC.ORG X 1988 IL A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. 11 11 165 11 419887 0 0 1390328 4196457 278 352 427466 1287265 1818072 5484074 0 0 0 0 0 2786516 0 0 0 2325164 3712589 2325164 6499105 -507092 -1015031 28349458 27574490 21104354 21608967 7245104 5965523 THIS ORGANIZATION PROVIDES RECREATIONAL ACTIVITIES AND FACILITIES SOLELY FOR THE BENEFIT 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 false true 6 0 true 165 true true true false false false false 1140921 646320 false X 11 11 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 EDWARD JANCZUR 5.0 X X 0 0 0 JAMES TROY 5.0 X X 0 0 0 MICHAEL SCOTT 5.0 X X 0 0 0 WILLIAM FROST 5.0 X X 0 0 0 BRUCE BOZICH 5.0 X 0 0 0 RAYMOND DEVOS 5.0 X 0 0 0 WILLIAM NERO 5.0 X 0 0 0 DANIEL POLLOCK 5.0 X 0 0 0 FRANK POPPIE 5.0 X 0 0 0 CRAIG SIPICH 5.0 X 0 0 0 STEVE THOMPSON 5.0 X 0 0 0 PATRICIA SLATIN 54.0 X 127367 0 7635 RONALD BIRCH 50.0 X 79211 0 6968 LES RUTAN 64.0 X 141015 0 19377 JIMMY CHRISTENSEN 54.0 X 105163 0 6703 452756 0 40683 3 false true false 0 0 GOLF OPERATIONS 713910 623574 579770 43804 SWIMMING & TENNIS 18660 18660 FOOD DEPARTMENT 518831 518831 LOCKER ROOMS 59362 59362 ENTERTAINMENT 2801 2801 2973229 2973229 4196457 352 352 0 0 0 0 0 2075220 807114 1268106 911534 356572 OTHER REVENUE 19159 19159 19159 5484074 5064187 419887 0 0 0 0 206577 0 2049432 64858 220450 245199 0 0 3750 0 0 0 76087 0 40902 0 0 746808 0 0 8647 901817 0 872077 0 SUPPLIES 390474 EQUIPMENT RENTAL AND MAINT. 195779 BAD DEBT EXPENSE 19357 MISCELLANEOUS 121696 335195 6499105 9253 2578 60495 114836 0 0 307350 245141 0 0 0 0 0 0 101748 107566 180452 155045 33361236 6586579 27590702 26774657 0 0 0 0 0 0 0 0 99458 174667 28349458 27574490 1050796 983847 0 0 142758 169957 0 0 0 0 0 0 19857637 20315138 0 0 53163 140025 21104354 21608967 X 7245104 5965523 0 0 0 0 7245104 5965523 28349458 27574490 X -1015031 -264550 X false true true X false 0 9116416 9116416 0 14477044 1603279 12873765 0 6147757 2272591 3875166 0 3610019 2710709 899310 0 10000 0 10000 26774657 0 RESERVE FOR EQUITY REFUNDS 140025 140025 5484074 6499105 -1015031 -264550 -264550 -1279581 6291188 6291188 -807114 -807114 5484074 5691991 5691991 807114 807114 6499105 PART X, FIN 48 In July 2006, the Financial Accounting Standards Board ("FASB") issued ASC 740-10 (formerly FIN 48), "Accounting for Uncertainty in Income Taxes." This standard 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. The standard went into effect for non-public entities for the years beginning after December 15, 2008. 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 8 DECREASE IN RESIGNED REGULAR MEMBERS' RECEIVABLES: (264,550) PART XII, LINE 4B COST OF GOODS SOLD: -807,114 PART XIII, LINE 4B COST OF GOODS SOLD: 807,114 X X false false false LES RUTAN 132900 0 1095 0 7020 0 2658 0 16719 0 160392 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. THESE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY, AS WELL AS APPROVE SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, SHARE IN LIQUIDATION PROCEEDS, OR HAVE THEIR INITIATION FEES REFUNDED IN WHOLE OR IN PART ARE DEEMED "NON-EQUITY" MEMBERS. 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 11(B) 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 15(A) AND 15(B) 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. 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, BUT FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XI, LINE 5 DECREASE IN RESIGNED REGULAR MEMBERS' RECEIVABLES: (264,550)