2024-01-09T10:13:12-05:00 2023-09-30 611129886 KELLEY GALLOWAY SMITH GOOLSBY PSC 5086 WOOSTER ROAD CINCINNATI OH 45226 990 2022-10-01 310486880 THE WESTERN HILLS COUNTRY CLUB CO WEST 5139220011 PO BOX 58644 CINCINNATI OH 45258 JOHN DEREMO PRESIDENT 5139220011 2023-12-29 true DOUG OBERKLAUS 999009999 false MICHAEL T HAYES CPA P00193886 5137459204 2023-12-29 2022 2023-04-26 12:10:37Z JOHN DEREMO PO BOX 58644 CINCINNATI OH 45258 7098599 false X N/A X 1912 OH TO PROVIDE FIRST CLASS FACILITIES AND SERVICES TO OUR MEMBERS WHILE OPERATING WITH THE HIGHEST STANDARDS OF INTEGRITY AND PROFESSIONALISM. 9 0 241 149098 0 3127659 3382020 297000 866058 1205460 3993717 4884480 0 0 462510 563565 0 0 3274187 3811925 3736697 4375490 257020 508990 5292157 6761440 1105041 2064434 4187116 4697006 X TO PROVIDE FIRST CLASS FACILITIES AND SERVICES TO OUR MEMBERS WHILE OPERATING WITH THE HIGHEST STANDARDS OF INTEGRITY AND PROFESSIONALISM. false false 1446956 GREENS COMMITTEE 198804 CLUBHOUSE 92851 SWIMMING POOL 1515858 GOLF CART, AND GOLFING RELATED MEMBER AND NON MEMBER SERVICES 1515858 3254469 false false false false false false false false false true false false true true false 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 24 0 true 241 true true true false false false false 533844 591008 false false false X 9 0 false false false false true true true true true false false false true true true true true true true false X WESTERN HILLS COUNTRY CLUB CO 5139220011 PO BOX 58644 CINCINNATI OH 45258 X PAUL GARRETT GENERAL MANA 40.00 0.00 X 269461 0 18168 RON BISHER DIRECTOR 1.00 0.00 X 0 0 0 MARK BUDDE VICE PRESIDE 1.00 0.00 X 0 0 0 BRAD CHAFFIN DIRECTOR 1.00 0.00 X 0 0 0 BILL PEARSON DIRECTOR 1.00 0.00 X 0 0 0 PAUL STAUBITZ DIRECTOR 1.00 0.00 X 0 0 0 BILL CARRELLI DIRECTOR 1.00 0.00 X 0 0 0 JOHN DEREMO PRESIDENT 1.00 0.00 X 0 0 0 MIKE DREYER TREASURER & 1.00 0.00 X 0 0 0 ROBERT MEYERS SECRETARY & 1.00 0.00 X 0 0 0 269461 18168 1 false true false MEMBERSHIP DUES 713910 3170801 3170801 INITIATION FEES 211219 211219 3382020 297000 297000 297000 297000 2237360 2214119 23241 -125857 149098 GOLF CAR RENTALS 407323 407323 ASSESSMENTS 322625 322625 GUEST PRIVILEGES - GREENS 713990 272814 272814 179457 179457 1182219 4884480 4735382 149098 X 287631 215723 71908 275934 229570 46364 26975 26975 4080 4080 82823 82823 648460 468943 179517 GREENS COMMITTEE 1258034 1231233 26801 GENERAL & ADMINISTRATIVE 514853 250523 264330 CLUBHOUSE COMMITTEE 482306 198804 283502 GOLF COMMITTEE 257212 252296 4916 537182 407377 129805 4375490 3254469 1121021 0 283192 840569 446214 678359 82786 83159 128097 125178 11099477 6906117 4351868 4193360 840815 5292157 6761440 119938 151355 266172 706538 839274 278565 807633 1105041 2064434 X 30800 31700 3763435 3763435 392881 901871 4187116 4697006 5292157 6761440 X 508990 900 X false true X true false 227873 227873 4123858 2701121 1422737 2861625 2170069 691556 3886121 2034927 1851194 4193360 FINANCE LEASE - ROU ASSET 789279 OPERATING LEASE - ROU ASSET 51536 840815 LT FINANCE LEASE 411259 CURRENT FINANCE LEASE 153776 ACCRUED REAL ESTATE TAXES 83086 ACCRUED PAYROLL 59384 LT OPERATING LEASE 41770 CLUBHOUSEN IMPROVEMENT CERTIFICATES 31200 CURRENT OPERATING LEASE 9765 OHIO SALES TAX 7201 ACCRUED PAYROLL TAXES 4504 ACCRUED INTEREST 4488 DUE RESIGNED MEMBERS 1200 807633 7098599 2214119 2214119 4884480 4884480 6589609 2214119 2214119 4375490 4375490 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,214,119 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,214,119 false false false PAUL GARRETT GENERAL MANAGER 269461 18168 287629 FORM 990, PAGE 2, PART III, LINE 4D GOLF CART, AND GOLFING RELATED MEMBER AND NON MEMBER SERVICES FORM 990, PAGE 6, PART VI, LINE 6 EXPLANATION: THE ORGANIZATION HAS CAPTIAL STOCK HOLDING MEMBERS THAT ARE MEMBERS OF THE COUNTRY CLUB. THE MEMBERS ANNUALLY ELECT THE DIRECTORS TO THE BOARD OF DIRECTORS FOR THREE-YEAR ROTATING TERMS. FORM 990, PAGE 6, PART VI, LINE 7A EXPLANATION: MEMBERS OF THE BOARD OF DIRECTORS, THE ORGANIZATION'S GOVERNING BODY, ARE ELECTED FOR THREE-YEAR ROTATING TERMS BY THE STOCKHOLDING MEMBERS OF THE COUNTRY CLUB. FORM 990, PAGE 6, PART VI, LINE 7B EXPLANATION: ASSET PURCHASES OF GREATER THAN 50,000 REQUIRE APPROVAL BY MEMBERSHIP VOTE. ANY CHANGES TO THE ORGANIZATION'S CONSTITUTION MUST ALSO BE APPROVED BY MEMBERSHIP VOTE. FORM 990, PAGE 6, PART VI, LINE 11B EXPLANATION: THE FORM 990 IS REVIEWED BY THE BOARD DURING A BOARD OF DIRECTORS MEETING BEFORE SIGNING AND SUMBMITTING THE TAX RETURN. FORM 990, PAGE 6, PART VI, LINE 12C ALL VENDORS ARE SUBJECT TO PERIODIC PRICE REVIEWS AND COMPETITIVE BIDDING. SPECIALTY PURCHASES ARE MANAGED THROUGH SUB-COMMITTEES AND REQUIRE BOARD CONSENSUS AND APPROVAL. DIRECTORS ARE MADE AWARE OF THEIR FIDUCIARY RESPONSIBILITIES WHEN THEY ARE ELECTED TO THE BOARD. DIRECTORS AND KEY MANAGERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST ISSUES AS THEY OCCUR ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A EXPLANATION: SALARY OF THE GENERAL MANAGER IS REVIEWED ANNUALLY BY THE PRESIDENT AND EXECUTIVE COMMITTEE OF THE BOARD DIRECTORS. THE BOARD IS AWARE OF THE SALARIES OF OTHER SIMILAR GENERAL MANAGERS. FORM 990, PAGE 6, PART VI, LINE 15B A POLICY IS IN PLACE, CURRENTLY OFFICERS DO NOT RECEIVE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 EXPLANATION: THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 24E REAL ESTATE TAXES 77,642 38,241 0 INSURANCE 67,348 29,161 0 SWIMMING POOL COMMITTEE 92,851 0 0 GOLF CAR COMMITTEE 67,061 0 0 ENTERTAINMENT COMMITTEE 57,348 0 0 PUBLICITY & PLANNING COMM 0 51,143 0 RETIREMENT 23,498 4,746 0 FINANCE LEASE EXPENSE 13,226 6,514 0 CADDY 8,403 0 0 TOTAL 407,377 129,805 0 FORM 990, PART XI, LINE 9 23 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE 2,300 14 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE -1,400 TOTAL 900