2024-08-15T13:39:50-04:00 2023-09-30 823685723 RD HOAG & ASSOCIATES LLC 555 NORTH BELL AVE STE 100 CARNEGIE PA 15106 990 2022-10-01 250877920 WESTMORELAND COUNTRY CLUB WEST 4122716603 7100 MELLON ROALLON ROAD EXPORT PA 15632 RANDOLPH GALM TREASURER 4122716603 2024-08-14 true false JONATHAN J UNICO CPA P00528355 4122781600 2024-08-14 2022 2024-08-08 14:25:15Z RANDOLPH GALM 5252886 false X WWW.WESTMORELANDCC.COM X 1904 PA WCC WILL BE THE PREMIER, FAMILY ORIENTED, FULL SERVICE CLUB IN WESTERN PENNSYLVANIA. 14 14 0 14 848574 730372 0 2973296 3128994 449 17513 2854684 1235726 5828429 4382233 0 0 0 0 0 4796020 4473105 4796020 4473105 1032409 -90872 5764037 6318182 2528525 3173542 3235512 3144640 PROVIDE FACILITIES FOR WHICH CLUB MEMBERS COULD ORGANIZE ACTIVITIES FOR THEIR OWN PLEASURE AND RECREATION. false false PROVIDE FACILITIES FOR WHICH CLUB MEMBERS COULD ORGANIZE ACTIVITIES FOR THEIR OWN PLEASURE AND RECREATION. false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 true true false false false false false false false X 14 14 false false false false true true true true false false false true true true true false true false false false PA X X WESTMORELAND COUNTRY CLUB 4122716603 7100 MELLON ROALLON ROAD EXPORT PA 15632 X SCOTT APTER DIRECTOR 2.00 X 0 0 0 STEVEN BASS DIRECTOR 2.00 X 0 0 0 KRISTIE BONETTI DIRECTOR 2.00 X 0 0 0 EDWARD EISAMAN DIRECTOR 2.00 X 0 0 0 GREG FEORENE DIRECTOR 2.00 X 0 0 0 BRIAN FLANNIGAN DIRECTOR 2.00 X 0 0 0 GOLDIE KATZ DIRECTOR 2.00 X 0 0 0 DEBBIE MENZIES DIRECTOR 2.00 X 0 0 0 HERB ROGERS DIRECTOR 2.00 X 0 0 0 CHRIS SKATELL DIRECTOR 2.00 X 0 0 0 SANFORD ADERSON SECRETARY 2.00 X 0 0 0 JEFFREY D ASTLEY PRESIDENT 2.00 X 0 0 0 RANDOLPH GALM TREASURER 2.00 X 0 0 0 JAMES KOHOSEK VICE PRESIDE 2.00 X 0 0 0 false false false MEMBERSHIP DUES 713910 2188631 2188631 SPORTS 713910 453485 453485 GREENS 713910 264740 264740 LOCKER ROOM 713910 218750 218750 OTHER 713910 3364 3364 24 24 3128994 17513 17513 781347 781347 69222 1995 67227 67227 67227 1251718 868658 383060 383060 MISCELLANEOUS REVENUE 4092 4092 4092 4382233 3533659 848574 X 1505136 40438 28064 9937 38074 592436 140646 354640 76153 EVENTS 352595 FERTILIZER & CHEMICLAS 271678 INCOME TAX EXPENSE 234156 CREDITS TO MEMBERS 195299 633853 4473105 0 0 0 1147011 343042 705500 930455 51292 43620 96264 47530 14398809 10285293 3763970 4113516 840019 5764037 6318182 572832 547319 5300 176682 1809996 93615 1629673 46782 819868 2528525 3173542 X 3235512 3144640 3235512 3144640 5764037 6318182 -90872 X true X false true false 303608 303608 5437872 3970500 1467372 2724314 1845700 878614 5663838 4366293 1297545 269177 102800 166377 4113516 FINANCE LEASES 445044 OPERATING LEASES 394975 840019 FIANCE LEASE LIABILITIES 409310 OPERATING LEASE LIABILITES 394975 OTHER CURRENT LIABILITIES 12983 SECURITY DEPOSITS 2600 819868 X SCHEDULE D, PAGE 3, PART X THE CLUB FOLLOW THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECONGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. SCHEDULE D, PAGE 4, PART XIII PART X, LINE 2: THE CLUB IS A NONPORFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE OF 1986, WITH THE EXCEPTION OF FEDERAL INCOME TAX, IF ANY, ARISIG FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. FORM 990 FORM 990, PART 1, LINE 5 WESTMORELAND COUNTRY CLUB HAS A AGREEMENT WITH A MANAGEMENT COMPANY. ALL STAFF AT THE FACILITY ARE EMPLOYEES OF THE MANAGEMENT COMPANY. THE AGREEMENT STIPULATES TAHT THE MANAGMENT COMPANY IS RESPONSIBLE FOR FILING ALL ASSOCIATED EMPLOYMENT TAX RETURNS FOR ITS EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 6 THE TAXPAYER IS A MEMBER'S SOCAIL CLUB. FORM 990, PAGE 6, PART VI, LINE 7A EACH EQUITY (VOTING) MEMBER HAS ONE SHARE IN OWNERSHIP AND ONE VOTE. EACH HALF-EQUITY HAS A SHARE IN OWNERSHIP, BUT NO VOTING RIGHTS. THE VOTING MEMBERS ELECT THE BOARD OF DIRECTORS, AND THE BOARD OF DIRECTORS ELECTS THE OFFICERS. THIS OCCURS AT THE ANNUAL MEETING HELD IN OCTOBER. THE BOARD MAY LEVY ASSESSMENTS ON NON-VOTING MEMBERS, BUT ANY ASSESSMENT OF EQUITY (VOTING) MEMBERS MUST BE APPROVED BY A MAJORITY OF THOSE MEMBERS AT THE ANNUAL MEETING OR A SPECIAL MEETING. ALSO, A "SIGNICICANT EVENT" MUST BE APPROVED BY SIXTY PERCENT OF THE BOARD OF DIRECTORS AND A MAJORITY OF THE VOTING MEMBERS. FOR THESE PURPOSES A "SIGNIFICANT EVENT" SHALL BE DEFINED AS: THE PURCHASE OF SALE OF REAL ESTATE, OR AN INTEREST IN REAL ESTATE IN THE AMOUNT OF 150,000 OR MORE; OR DISSOLUTION OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7B SEE EXPLANATION OF LINE 7A (PART IV, SECTION A.) FORM 990, PAGE 6, PART VI, LINE 8B COMMITTEES ARE APPOINTED BY THE BOARD OF DIRECTORS AND MAKE RECOMENDATIONS TO THE BOARD OF DIRECTORS ON POLICIES AND PROCEDURES. ONLY THE BOARD OF DIRECTORS HAVE THE AUTHORITY TO GOVERN CLUB ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURNS ARE REVIEWED BY THE CONTROLLER AND THEN REVIEWED BY THE FINANCE COMMITTE IN DETAIL. COPIES ARE AVAILABLE TO THE ENTIRE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS IN THE BY-LAWS. THE ORGANIZATION CURRENTLY HAS ONE CONFLICT: A DIRECTOR HOLDS THE CONTRACT FOR THE ORGANIZATION'S LAUNDRY SERVIE. IT WAS ACKNOWLEDGED IN THE MINUTES WHEN THE DIRECTORS WAS ELECTED AND HE RECUSES HIMSELF IF ANY RELATED DECISIONS COE BEFORE THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 24E OTHER EXPENSES 172,505 0 0 EQUIPMENT RENTAL MAINT 165,046 0 0 LEASES 105,191 0 0 BAD DEBTS 96,337 0 0 GAS AND OIL 42,135 0 0 OPERATING SUPPLIES 27,985 0 0 BANK CHARGES 11,778 0 0 PARKING 7,453 0 0 DUES AND SUBSCRIPTIONS 5,257 0 0 MISCELLANEOUS 166 0 0 TOTAL 633,853 0 0