2013-08-14T15:58:59-05:00 2012-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2012-01-01 820127162 HILLCREST COUNTRY CLUB INC HILL 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 NORRIS STURGEON 2083435425 2013-08-13 1 LEANN M SANNES P01258277 2083447150 2013-08-13 2012 2016-02-25 16:41:14Z NORRIS STURGEON 4610 HILLCREST DRIVE BOISE ID 83705 5270529 0 X WWW.HILLCREST.CC X 1940 ID PROVIDING SOCIAL AND RECREATIONAL OPPORTUNITIES FOR MEMBERS. 9 9 187 9 8344 0 0 0 3360727 3326218 10974 6170 -40305 44998 3331396 3377386 0 0 0 0 1587013 1662318 0 0 0 2089263 2229985 3676276 3892303 -344880 -514917 13581069 12696635 7285550 6931033 6295519 5765602 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 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 9 0 1 187 1 1 1 0 0 0 0 0 0 641686 502072 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 BRUCE MOHR 4.00 X X 0 0 0 ELDON BOOK 2.50 X X 0 0 0 JIM LARUE 2.50 X X 0 0 0 RYAN STRATTON 3.00 X X 0 0 0 ART BERRY 2.50 X 0 0 0 CRAIG LANG 2.50 X 0 0 0 GEOFF GOSS 2.50 X 0 0 0 STEVE SIMMONS 2.50 X 0 0 0 ROD MACKINNON 2.50 X 0 0 0 NORRIS STURGEON 50.00 X 135892 0 14491 JOE AHOLT 50.00 X 106882 0 8376 242774 0 22867 2 0 1 0 0 MEMBERSHIP DUES 713910 2996937 2996937 GREENS FEES/CART RENTAL 713910 247648 226095 21553 SWIMMING/TENNIS 713910 53323 53323 LOCKER ROOM 713910 41130 41130 MEMBER TOURNAMENTS 713910 -12820 -12820 3326218 787 787 92500 96820 -4320 -4320 -4320 17237 11854 5383 5383 5383 1722215 1784469 -62254 -52578 -9676 MISCELLANEOUS 713910 111572 111572 111572 3377386 3369042 8344 0 151137 1226300 121447 163434 32004 2790 31287 37179 311536 14454 19466 369849 875111 23744 GOLF COURSE & GROUNDS M 258312 GENERAL & ADMINISTRATIV 109957 EQUIPMENT RENTAL & MAIN 78673 SUPPLIES 63210 2413 3892303 309295 186006 504674 505461 871709 680372 110179 111275 11131 12515 19464443 8263437 11774081 11201006 13581069 12696635 427022 444141 79694 49110 6763378 6429785 15456 7997 7285550 6931033 X 6295519 5765602 6295519 5765602 13581069 12696635 X -514917 -15000 X X 0 1 X 1 0 499536 499536 17577365 7253477 10323888 1380155 1009960 370195 7387 7387 11201006 CAPITAL LEASE 7997 7997 X 5346561 0 5346561 -1969175 -1969175 3377386 5861478 1969175 1969175 3892303 0 3892303 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CLUB ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO.48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON JANUARY 1, 2008. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE FINANCIAL STATEMENTS. AS OF THE DATE OF ADOPTION, AND AS OF DECEMBER 31, 2012, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE CLUB WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. HILLCREST COUNTRY CLUB IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009 AND STATE EXAMINATIONS FOR YEARS BEFORE 2009. PART XI, LINE 4B - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES -1,784,469. COURSE & CART RENTAL EXPENSES -96,820. OTHER TOURNAMENT EXPENSES -87,886. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES 1,784,469. COURSE & CART RENTAL EXPENSES 96,820. OTHER TOURNAMENT EXPENSES 87,886. 0 0 0 NORRIS STURGEON 130592 0 5300 0 0 0 4170 0 11076 0 151138 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ISSUANCE OF CERTIFICATES TO NEW MEMBER 18,750. RETIREMENT OF MEMBERS' CERTIFICATES -33,750. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FROM THE PRIOR YEAR.