2012-05-15T12:10:23-05:00 2011-12-31 450250958 EIDE BAILLY LLP 877 W MAIN ST STE 800 BOISE ID 83702 990 2011-01-01 820127162 HILLCREST COUNTRY CLUB INC HILL 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 NORRIS STURGEON 2083435425 2012-05-14 1 LEANN M SANNES P01258277 2083447150 2012-05-14 2011 2016-02-24 21:20:13Z NORRIS STURGEON 4610 HILLCREST DRIVE BOISE ID 83705 5086041 0 X WWW.HILLCREST.CC X 1940 ID PROVIDING SOCIAL AND RECREATIONAL OPPORTUNITIES FOR MEMBERS. 9 9 201 80 136854 913 0 0 3731383 3360727 -56763 10974 -123235 -40305 3551385 3331396 0 0 0 0 1535134 1587013 0 0 0 1664863 2089263 3199997 3676276 351388 -344880 13145550 13581069 6492651 7285550 6652899 6295519 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 201 1 1 1 0 0 0 0 0 0 1463808 542508 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 1 0 X DANA CAMERON 2083435425 5425 HILLCREST DRIVE BOISE ID 83705 SCOTT RICHARDSON 2.50 X X 0 0 0 BRUCE MOHR 2.50 X X 0 0 0 ELDON BOOK 2.50 X X 0 0 0 GLENN MICHAEL 2.50 X X 0 0 0 ART BERRY 2.50 X 0 0 0 CRAIG LANG 2.50 X 0 0 0 JIM LARUE 2.50 X 0 0 0 RICK GOODSON 2.50 X 0 0 0 ROD MACKINNON 2.50 X 0 0 0 NORRIS STURGEON 55.00 X 131519 0 16710 131519 0 16710 1 0 0 0 0 MEMBERSHIP DUES 713910 3052493 3052493 GREENS FEES/CART RENTA 713910 240544 115461 125083 SWIMMING/TENNIS 713910 45159 45159 LOCKER ROOM 713910 35971 35971 MEMBER TOURNAMENTS 713910 -13440 -13440 3360727 1913 1913 91500 81642 9858 9858 9858 15418 6357 9061 9061 9061 1570383 1666646 -96263 -90766 -5497 MISCELLANEOUS 713910 46100 46100 46100 3331396 3200039 131357 0 148229 1182659 106286 149839 21634 2687 36668 37246 303501 11089 19286 258409 833423 26776 GOLF COURSE & GROUNDS M 241100 EQUIPMENT RENTAL & MAIN 97693 GENERAL & ADMINISTRATIV 94516 SUPPLIES 72277 32958 3676276 212771 309295 652762 504674 916535 871709 97969 110179 10328 11131 19271410 7497329 11255185 11774081 13145550 13581069 467207 427022 51844 79694 5951188 6763378 22412 15456 6492651 7285550 X 6652899 6295519 6652899 6295519 13145550 13581069 X -344880 -12500 X X 0 1 1 X 0 499536 499536 17444574 6582815 10861759 1327300 914514 412786 11774081 CAPITAL LEASE 15456 15456 3331396 3676276 -344880 -12500 -12500 -357380 5159296 0 5159296 -1827900 -1827900 3331396 5504176 1827900 1827900 3676276 0 3676276 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011, 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. PART XI, LINE 8 - OTHER ADJUSTMENTS: ISSUANCE OF CERTIFICATES TO NEW MEMBER 32,500. RETIREMENT OF MEMBERS' CERTIFICATES -45,000. TOTAL TO SCHEDULE D, PART XI, LINE 8: -12,500. PART XII, LINE 4B - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES -1,666,646. COURSE & CART RENTAL EXPENSES -81,642. OTHER TOURNAMENT EXPENSES -79,612. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COGS REDUCING REPORTED SALES 1,666,646. COURSE & CART RENTAL EXPENSES 81,642. OTHER TOURNAMENT EXPENSES 79,612. 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. 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 5: ISSUANCE OF CERTIFICATES TO NEW MEMBER 32,500. RETIREMENT OF MEMBERS' CERTIFICATES -45,000. TOTAL TO FORM 990, PART XI, LINE 5: -12,500. FORM 990, PART XII, LINE 2C: NO CHANGE IN OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.