2024-02-14T10:51:41-08:00 2023-03-31 270479293 PhilipRae & Associates CPAs 564 S WASHINGTON STREET 200 NAPERVILLE IL 60540 990 2022-04-01 361562080 NORTHMOOR COUNTRY CLUB NORT 8479265215 820 EDGEWOOD RD HIGHLAND PARK IL 60035 DAVID DERFEL GENERAL MANAGER 2024-02-14 true DAVID DERFEL 999009999 true Matthew Lohrenz P02010128 6305053620 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z GREGORY MILLER 820 EDGEWOOD RD HIGHLAND PARK IL 60035 12923439 false X WWW.NORTHMOOR.ORG X 1918 IL A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. 14 14 221 16 -4828 328 0 11961317 10526119 2426 29928 -813802 -1156808 11149941 9399239 0 0 3468003 4258443 0 0 6322861 8047229 9790864 12305672 1359077 -2906433 11897440 9746760 4386468 5116781 7510972 4629979 A PRIVATE MEMBERSHIP COUNTRY CLUB TO SERVE THE SOCIAL AND RECREATIONAL NEEDS OF ITS MEMBERS. false false A PRIVATE SOCIAL CLUB PROVIDING GOLF, TENNIS, SWIMMING AND DINING FACILITIES FOR THE BENEFIT OF ITS MEMBERS. false false false false false false false false false true false false true 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 true 31 0 true 221 true false false false false true true 862727 479944 false false false X 14 14 false false false false true true true true true false false false true true true true true true true false X Madeleine Genty 8479265215 820 EDGEWOOD RD HIGHLAND PARK IL 60035 X DAVID DERFEL GENERAL MANAGER 50.00 0.00 281395 0 37721 BRIAN CHASENSKY GROUNDS SUPERINTENDENT 50.00 0.00 218751 0 14359 ADAM ROSUCK GOLF PROFESSIONAL 50.00 0.00 193674 0 27066 JOSE QUINONEZ CHEF 50.00 0.00 164960 0 27307 Michael Brual Tennis Pro 50.00 0.00 150332 0 13462 Anthony Clancy Engineer 50.00 0.00 131682 0 16456 Madeleine Genty Controller 50.00 0.00 129212 0 6974 Joshua Leighton Director of Tennis 50.00 0.00 105613 0 792 CAREY COOPER Secretary 10.00 0.00 X X 0 0 0 JEFFREY WELLEK Director 10.00 0.00 X 0 0 0 GREGORY MILLER President 10.00 0.00 X X 0 0 0 STEVEN BAER Vice President 10.00 0.00 X X 0 0 0 STUART BARNETT Director 10.00 0.00 X 0 0 0 MICHAEL SOLOT Director 10.00 0.00 X 0 0 0 BRIAN HOWARD Director 10.00 0.00 X 0 0 0 BRIAN BOORSTEIN Director 10.00 0.00 X 0 0 0 MATTHEW EVANS Director 10.00 0.00 X 0 0 0 Donna Chudacoff Director 10.00 0.00 X 0 0 0 ROBIN SELATI Director 10.00 0.00 X 0 0 0 MICHAEL LIEBER Treasurer 10.00 0.00 X X 0 0 0 STEVE GOLDISH Director 10.00 0.00 X 0 0 0 KEVIN MCLENNAN Director 10.00 0.00 X 0 0 0 NEAL PRICE Director 10.00 0.00 X 0 0 0 1375619 144137 8 false true false 0 0 ALL OTHER PROGRAM SERVICE 713910 316848 316848 CAPITAL ASSESSMENTS 713910 1700856 1700856 GOLF OPERATIONS 713910 522037 367735 154302 INITIATION FEES 713910 862727 862727 MEMBERSHIP DUES 713910 6933992 6933992 189659 189659 10526119 2828 2828 0 0 0 27100 27100 27100 27100 0 0 2367392 3524200 -1156808 -994850 -161958 0 9399239 9376967 -4828 27100 0 0 0 0 999569 0 2611125 33395 434337 180017 0 31301 18250 0 0 0 286966 0 187129 51638 0 570450 0 0 39938 46725 0 0 164899 CAPITAL PROJECTS 5088126 SUPPLIES 863200 Repairs & Maintenance 274128 Equipment Rentals & Maint 239109 185370 12305672 0 0 0 149508 228553 4087853 1638235 0 1230649 1187407 0 0 0 129719 187514 132483 236864 4921362 4921362 4921362 0 0 0 0 1245866 1346825 11897440 9746760 1328154 2104628 711226 768906 1065218 852174 1281870 1391073 4386468 5116781 X 4768306 4629979 2742666 7510972 4629979 11897440 9746760 X -2906433 25440 X false true X true false 404908 404908 2628591 2628591 310812 310812 1577051 1577051 4921362 CAPITAL LEASE ASSET 618759 held for deferred compensation 716880 Interest Rate Swap 11186 1346825 ADVANCE PARTY DEPOSITS 50000 Capital lease obiligation 399796 Capital lease operating 224397 DEFERRED COMPENSATION PLAN 716880 1391073 X 12959024 3559785 3559785 9399239 9399239 15840017 3534345 3534345 12305672 12305672 Part X : FIN48 Footnote THE CLUB EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. AS OF MARCH 31, 2023, MANAGEMENT HAS EVALUATED THE CLUB'S TAX POSITIONS AND CONCLUDED THAT THE CLUB HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE FINANCIAL STATEMENTS TO COMPLY WITH THE TAX PROVISION OF THE ACCOUNTING GUIDANCE FOR INCOME TAXES. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $3524200 $0 OTHER REVENUE & EXPENSES NETTED $10145 Interest Rate Swap $25440 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $3524200 OTHER REVENUE & EXPENSES NETTED $10145 X true true false ADAM ROSUCK GOLF PROFESSIONAL 169050 24624 12258 14808 220740 BRIAN CHASENSKY GROUNDS SUPERINTENDENT 200478 18273 13554 805 233110 DAVID DERFEL GENERAL MANAGER 246395 35000 19953 17768 319116 JOSE QUINONEZ CHEF 149960 15000 12284 15023 192267 Michael Brual Tennis Pro 142832 7500 900 12562 163794 Part III, Additional Information PART 1, LINE 1A - FRINGE OR EXPENSE EXPLANATIONTHE CLUB HAS DEFERRED COMPENSATION AGREEMENTS WITH CERTAIN KEY EMPLOYEES. BENEFITS, WHICH VEST OVER A PERIOD OF TIME AND ARE PAYABLE UPON RETIREMENT, ARE BEING FUNDED THROUGH INVESTMENTS IN MUTUAL FUNDS AND PURCHASES OF ANNUITY CONTRACTS. THESE INVESTMENTS ARE STATED AT FAIR VALUE OR CONTRACT VALUE ON THE STATEMENTS OF FINANCIAL POSITION. THE AMOUNT DUE TO PARTICIPANTS IS EQUAL TO THE VALUE OF THE INVESTMENT ACCOUNTS HELD BY THE CLUB ON THEIR BEHALF. Form 990, Part VI, Section A, Line 6 THERE ARE TWO MAJOR CLASSES OF MEMBERS: PROPERTY RIGHT MEMBERS AND NON-PROPERTY RIGHT MEMBERS. PROPERTY RIGHT MEMBERS ARE MEMBERS WHO ARE ENTITLED TO SHARE IN LIQUIDATION PROCEEDS. THESE MEMBERS HAVE THE AUTHORITY TO ELECT THE GOVERNING BODY AND ALSO APPROVE SIGNIFICANT DECISIONS MADE BY THE GOVERNING BODY. NON-PROPERTY RIGHT MEMBERS ARE MEMBERS WHO ARE NOT ENTITLED TO VOTE, HOLD OFFICE, OR SHARE IN LIQUIDATION PROCEEDS. Form 990, Part VI, Section A, Line 7a SAME AS RESPONSE TO PART VI, SECTION A LINE 6 Form 990, Part VI, Section A, Line 7b SAME AS RESPONSE TO PART VI, SECTION A LINE 6 Form 990, Part VI, Section B, Line 11b THE RETURN IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM AND IS REVIEWED BY THE ORGANIZATION'S TREASURER AND CONTROLLER PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY IS SIGNED ANNUALLY BY BOARD MEMBERS IN THE ANNUAL REPORTING FORM. THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY IN THE FOLLOWING MANNER: IF THERE IS AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON (ONE WITH A DIRECT OR INDIRECT FINANCIAL INTEREST) MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD OR A COMMITTEE WITH BOARD-DELIGATED POWERS THAT IS CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT. IF THE COMMITTEE DETERMINES THAT THERE IS A CONFLICT, THAT INTERESTED PERSON WILL NOT BE PART OF THE DECISION-MAKING PROCESS EXCEPT TO PROVIDE INFORMATION THAT THE COMMITTEE DETERMINES IS NEEDED FOR THE DECISION. IF THE BOARD OR A COMMITTEE HAS REASON TO BELIEVE THAT A MEMBER FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THEY WILL INVESTIGATE THE MATTER AND TAKE DISCIPLINARY AND CORRECTIVE ACTION IF WARRANTED. Form 990, Part VI, Section B, Line 15a COMPENSATION OF KEY EMPLOYEES IS DETERMINED USING COMPETITIVE MARKET COMPENSATION SURVEYS AND BY THE ANALYSIS COMPARABLE SEGMENT DATA. DEPARTMENT HEADS RECOMMEND COMPENSATION INCREASES. THE CONTROLLER GATHERS WAGE RECOMMENDATIONS FROM ALL DEPARTMENTS AND SUBMITS TO THE EXECUTIVE COMMITTEE FOR APPROVAL. Form 990, Part VI, Section B, Line 15b SAME AS RESPONSE FOR LINE 15B Form 990, Part VI, Section C, Line 19 A PRIVATE MEMBER CLUB IS NOT REQUIRED TO MAKE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Unrealized gain on int rate swap value = $25440