2024-11-15T08:22:35-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2023-01-01 131737042 WESTCHESTER HILLS GOLF CLUB INC WEST 9149485020 401 RIDGEWAY WHITE PLAINS NY 10605 JOSH LOWNEY GENERAL MANAGER 9149485020 2024-11-15 1 1 KERRI RAWCLIFFE P01398485 4016216200 2024-11-14 2023 2024-10-15 13:58:12Z JOSH LOWNEY 401 RIDGEWAY WHITE PLAINS NY 10605 9617214 0 X WWW.WESTCHESTERHILLS.ORG X 1913 NY TO PROMOTE THE GAME OF GOLF AND OTHER ATHLETIC SPORTS, AND TO MAINTAIN A GOLF AND COUNTRY CLUB. 9 9 12 9 498204 11875 0 0 6862128 6765494 0 0 566812 720741 7428940 7486235 0 0 0 0 578514 614528 0 0 0 6262358 7039140 6840872 7653668 588068 -167433 9424213 9556315 9208733 9508268 215480 48047 WESTCHESTER HILLS GOLF CLUB, INC. (THE "CLUB") IS A NOT-FOR-PROFIT MEMBERSHIP CORPORATION LOCATED IN WHITE PLAINS, NEW YORK. THE CLUB WAS INCORPORATED IN 1913 AND WAS FORMED FOR THE PURPOSE OF MAINTAINING A GOLF COURSE AND CLUBHOUSE FACILITY FOR ITS MEMBERS. 0 0 THE ORGANIZATION IS A FAMILY-FRIENDLY PRIVATE GOLF CLUB THAT FEATURES FAIRWAYS LINED WITH MATURE TREES, ROLLING HILLS, AND CONTOURED GREENS. WESTCHESTER HILLS ALSO FEATURES PRACTICE FACILITIES INCLUDING A DRIVING RANGE AND TWO LARGE GREENS TO FINE-TUNE YOUR SHORT GAME. THE PRIVATE COURSE IS EXCLUSIVELY AVAILABLE TO MEMBERS AND THEIR GUESTS. THERE IS A FULL SCHEDULE OF EVENTS THROUGHOUT THE SEASON RANGING FROM PARENT/CHILD TOURNAMENTS AND COUPLES TWILIGHT GOLF TO HIGHLY COMPETITIVE INDIVIDUAL TOURNAMENTS. 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 1 7 0 1 12 1 1 1 0 0 0 0 7605 602030 0 0 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X LETITIA BAVIELLO 9149485020 401 RIDGEWAY WHITEPLAINS NY 10605 X CHRIS MANNING GOVERNOR 10.00 X 0 0 0 MATT LOFTUS GOVERNOR 2.00 X 0 0 0 HARRY BIGELOW GOVERNOR 2.00 X 0 0 0 DAVID TROILO GOVERNOR 2.00 X 0 0 0 LEONARD MEDICO GOVERNOR 2.00 X 0 0 0 ANTHONY JUSTIC PRESIDENT 10.00 X 0 0 0 TOM HEASLIP VP/TREASURER 10.00 X 0 0 0 ROBERT ANTONELLE SECRETARY 2.00 X 0 0 0 CARMINE LIPPOLIS GOVERNOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP DUES 713910 4644093 4644093 ASSESSMENTS 713910 1156991 1156991 GREENS FEES AND LESSONS 713910 723976 298816 425160 GOLF CART RENTALS 713910 155172 155172 SPORTING ACTIVITIES 713910 47385 47385 37877 37877 6765494 2703295 2130979 572316 499272 73044 OTHER INCOME 713990 148425 148425 148425 7486235 6988031 498204 0 415253 145279 53996 88068 1984 34575 33958 141610 104798 83180 735604 10726 19722 19292 765064 59940 OUTSOURCED STAFF COSTS 4010337 PROGRAM SUPPLIES 357162 REPAIRS & MAINTENANCE 334452 OTHER EXPENSES 138804 99864 7653668 624350 546742 554611 473236 87213 107825 385896 29120 12051060 3651668 7772143 8399392 9424213 9556315 843195 952088 2127892 2227566 5886579 5736100 351067 592514 9208733 9508268 X 215480 48047 215480 48047 9424213 9556315 -167433 0 X X 0 1 X 1 0 274700 274700 4227902 2279081 1948821 6017842 905746 5112096 712492 375160 337332 818124 91681 726443 8399392 CAPITAL LEASE 592514 592514 X 9617212 2130977 2130977 7486235 0 7486235 9784645 2130977 2130977 7653668 0 7653668 PART X, LINE 2: US GAAP REQUIRES EVALUATION OF TAX POSITIONS TAKEN BY THE CLUB AND RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS IF THE CLUB HAS TAKEN UNCERTAIN TAX POSITIONS THAT MORE LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, TAX RETURNS SINCE DECEMBER 31, 2020 REMAIN OPEN TO EXAMINATION BY MOST TAXING AUTHORITIES. FORM 990, PART VI, SECTION A, LINE 3 PURSUANT TO A MANAGEMENT AGREEMENT, THE ORGANIZATION ENGAGES TROON GOLF, LLC TO SUPERVISE AND DIRECT THE MANAGEMENT AND OPERATION OF THE CLUB. MANAGEMENT FEES AND OTHER CHARGES PAID FOR THE YEAR ENDED DECEMBER 31, 2023 AMOUNTED TO $88,068. THE CLUB HAD A GENERAL MANAGER IN 2023, JOSH LOWNEY WHO RECEIVED $267,789 IN COMPENSATION. THE CLUB ALSO HAD FOUR KEY EMPLOYEES IN 2023. CHRIS MARINARO, HEAD GOLF PROFESSIONAL, WHO RECEIVED $207,015 IN COMPENSATION. ANDREW THOMPSON, SUPERINTENDENT, WHO RECEIVED $194,154 IN COMPENSATION. GARY KING, HEAD CHEF, WHO RECEIVED $198,138 IN COMPENSATION. THE CLUB HAD TWO HIGHLY COMPENSATED EMPLOYEES. RICHARD MITCHELL, FOOD & BEVERAGE DIRECTOR, WHO RECEIVED $137,836 IN COMPENSATION. JACQUIE FALDETTA, MEMBERSHIP DIRECTOR, WHO RECEIVED $107,166. FORM 990, PART VI, SECTION A, LINE 6 WESTCHESTER HILLS GOLF CLUB IS A MEMBERSHIP ORGANIZATION AND HAS THE FOLLOWING CATEGORIES OF MEMBERSHIP: -REGULAR GOLF -JUNIOR GOLF -CORPORATE GOLF -HOUSE ALL SPORT MEMBERSHIP -HOUSE AND POOL -HOUSE FORM 990, PART VI, SECTION A, LINE 7A THE CONTROL AND MANAGEMENT OF THE CLUB AND ITS AFFAIRS IS VESTED IN A BOARD OF GOVERNORS, WHO ARE ELECTED FROM THE ORGANIZATION'S OWN MEMBERS. AT THE ANNUAL MEETING, NOMINATIONS FOR MEMBERSHIP ON THE NOMINATING COMMITTEE ARE MADE BY REGULAR MEMBERS. IT IS THE DUTY OF THE NOMINATING COMMITTEE TO MAKE NOMINATIONS FOR MEMBERS OF THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS OF THE ORGANIZATION MAY BE AMENDED OR REPEALED BY THE ORGANIZATION'S MEMBERS. ADDITIONALLY, REGULAR MEMBERS IN GOOD STANDING ARE ENTITLED TO VOTE UPON A RESOLUTION FOR THE VOLUNTARY DISSOLUTION OF THE CLUB. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE AUDIT COMMITTEE. THE RETURN IS CIRCULATED TO ALL MEMBERS OF THE CLUB'S GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C WESTCHESTER HILLS GOLF CLUB, INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY, WHICH IT ANNUALLY MONITORS AND ENFORCES. ALL MEMBERS OF THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IT IS THE RESPONSIBILITY OF THE BOARD OF GOVERNORS TO REVIEW ANY DISCLOSURES AND DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST EXISTS, THE GOVERNING BODY WILL OPENLY REVIEW THE SITUATION AND ADDRESS THE CONFLICT. ANY MEMBER OF THE BOARD WHO IS INVOLVED WITH THE CONFLICT MUST RECUSE HIMSELF FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST. THE FORM 990 IS AVAILABLE AT "GUIDESTAR.ORG". FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.