2024-11-12T11:41:53-05:00 2023-12-31 251685380 CATANESE GROUP PC 307 STATE ST JOHNSTOWN PA 15905 990 2023-01-01 251064041 LAUREL VALLEY GOLF CLUB LAUR 7242389555 P O BOX 435 LIGONIER PA 15658 LOUIS R CESTELLO PRESIDENT 7242389555 2024-11-06 false DUSTIN P SHERRY CPA P01210264 8142558400 2024-11-07 2023 2024-10-15 13:58:12Z LOUIS R CESTELLO 20403672 false X X 1959 PA LAUREL VALLEY GOLF CLUB IS OPPERATED ON A NONPROFIT BASIS FOR THE PLEASURE, RECREATION AND SOCIAL ENJOYMENT OF ITS MEMBERS WHO DO NOT SHARE IN THE NET EARNINGS FROM THE CLUB. 18 18 110 2591402 718355 3896790 4208602 6613831 6808344 92839 313538 3024161 3424701 13627621 14755185 0 0 5277757 5543621 0 0 5893826 6644249 11171583 12187870 2456038 2567315 58027750 59618849 14206432 13108905 43821318 46509944 X LAUREL VALLEY GOLF CLUB IS OPPERATED ON A NONPROFIT BASIS FOR THE PLEASURE RECREATION AND SOCIAL ENJOYMENT OF ITS MEMBERS WHO DO NOT SHARE IN THE NET EARNINGS FROM THE OPPERATION OF THE CLUB false false LAUREL VALLEY GOLF CLUB IS OPPERATED ON A NONPROFIT BASIS FOR THE PLEASURE RECREATION AND SOCIAL ENJOYMENT OF ITS MEMBERS WHO DO NOT SHARE IN THE NET EARNINGS FROM THE OPPERATION OF THE CLUB LAUREL VALLEY GOLF CLUB IS OPPERATED ON A NONPROFIT BASIS FOR THE PLEASURE RECREATION AND SOCIAL ENJOYMENT OF ITS MEMBERS WHO DO NOT SHARE IN THE NET EARNINGS FROM THE OPPERATION OF THE CLUB false false false false false true false false false true false false false 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 26 0 true 110 true true true false false false false 1470283 2308535 false false false X 18 18 false false false false true true true true true false false true true true true true true true true false X DYLAN E MARSHALL 7242389555 175 PALMER DRIVE LIGONIER PA 156580435 X BRETT BENTLEY DIRECTOR OF 60.00 X 266814 0 158076 DYLAN T PETRICK GENERAL MANA 50.00 X 215394 0 126151 CHRISTOPHER MCKNIGHT HEAD GOLF PR 40.00 X 224709 0 105578 NANCY RODERICK EVENTS COORD 40.00 X 145841 0 45739 DYLAN E MARSHALL CONTROLLER 40.00 X 124688 0 42688 CONNOR G MOSER GOLF SUPERIN 40.00 X 104651 0 45758 CHRISTOPHER SOLESKY HCE 40.00 X 100944 0 43796 SHANE R BATTISTONI GOLF PROFESS 40.00 X 125630 0 18839 JOHN P BURKE DIRECTOR X 0 0 0 LOUIS R CESTELLO PRESIDENT X X 0 0 0 JEFFREY J CONN DIRECTOR X 0 0 0 WILLIAM COSGROVE DIRECTOR X 0 0 0 CHRISTOPHER DONAHUE DIRECTOR X 0 0 0 EDWARD J GREFENSTETTE DIRECTOR X 0 0 0 GRETCHEN R HAGGERTY DIRECTOR X 0 0 0 DAWNE S HICKTON DIRECTOR X 0 0 0 JEFFREY R HOLZSCHUH DIRECTOR X 0 0 0 CLIFFORD R ROWE JR DIRECTOR X 0 0 0 CHARLES J QUEENAN JR DIRECTOR X 0 0 0 JAY W CLEVELAND JR DIRECTOR X 0 0 0 JOHN W LYNCH DIRECTOR X 0 0 0 DAVID L MALONE DIRECTOR X 0 0 0 MICHAEL H MCGARRY DIRECTOR X 0 0 0 JAMES E ROHR DIRECTOR X 0 0 0 JOHN P SURMA DIRECTOR X 0 0 0 THOMAS J USHER DIRECTOR X 0 0 0 1308671 586625 10 false true false FRONTIER GOLF 3826 ROUTE 31 EAST BOX 84 JONE MILLS PA 15646 CONSTRUCTION 3746398 CADDIEMASTER ENTERPRISES PO BOX 2987 PONTE VEDRA FL 32044 CADDIE SERVICES 1611391 BRUCE ROBINSON PO BOX 453 CHAMPION PA 156220453 MANAGMENT 250006 PA BLAKLEY CONTRACTING INC 958 SAXONBURG BLVD SAXONBURG PA 16056 CONSTRUCTION 164494 DISPLAY WRIGHT LLC 83 PROKOP ROAD OXFORD CT 06478 SERVICE 156471 9 2738319 1470283 4208602 GREEN FEES 713910 2837668 2837668 ROOMS 713910 1532105 1532105 CADDIES 713910 1501682 1501682 GREEN FEES 713910 422125 422125 GOLF CARTS 713910 319193 319193 195571 17000 178571 6808344 222443 222443 62903 93575 -30672 -30672 -30672 3460000 3368905 91095 91095 91095 5570256 2186007 3384249 1676409 1707840 RELATED OTHER 58440 58440 PARKING 12684 12684 71124 14755185 7955181 2591402 702850 2872298 654781 937173 376519 19000 17245 356432 23584 1373 1428518 276440 CADDIES 1576014 GOLF COURSE MAINTENANCE 878984 CLUB 766582 SUPPLIES AND REPAIRS 660513 639564 12187870 0 0 0 5167807 3204693 112841 224914 595518 355892 439973 1128404 705237 73187730 27639535 42548745 45548195 8489147 9125233 58027750 59618849 1073564 411269 117189 28037 13015679 12669599 14206432 13108905 X 43821318 46509944 43821318 46509944 58027750 59618849 X 2567315 121311 X false true true false X X 2 46.18 1 true true 19104320 19104320 28462538 13059590 15402948 6383394 5414174 969220 19237478 9165771 10071707 45548195 DEFERRED INITIATION FEE - LONG TERM 10565000 DEFERRED INITIATION FEE - CURRENT 1027125 DEFERRED MEMBERSHIP DUES 704650 ACCRUED PENSION LIABILITY 171376 EMPLOYEE GRATUITY 61878 ACCRUED PAYROLL 45092 OTHER LIABILITIES 31558 ADVANCED INSURANCE 27112 EMPLOYEE XMAS FUND 17370 ACCRUED TAXES / WITHHOLDINGS 14173 SECURITY DEPOSITS 4350 SALES TAX CREDIT -85 12669599 X 15061543 121311 121311 14940232 -185047 -185047 14755185 12372917 12372917 -185047 -185047 12187870 SCHEDULE D, PAGE 1, PART II, LINE 5 WESTERN PENNSYLVANIA CONSERVANCY VISITS ON AN ANNUAL BASIS. THEY DOCUMENT PROPERTY CONDITION BY TAKING PHOTOGRAPHS, CREATING MAPS AND RECORDING OBSERVATIONS. SCHEDULE D, PAGE 1, PART II, LINE 9 NO REVENUE IS RECEIVED FROM CONSERVATION EASEMENTS, THEREFORE NO FOOTNOTE APPEARS ON THE FINANCIAL STATEMENTS SCHEDULE D, PAGE 3, PART X IN ACCORDANCE WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE CLUB MUST DETERMINE AND ASSESS ANY MATERIAL POSITIONS TAKEN IN ANY INCOME TAX RETURN AS OF THE DATE THEY ADOPT THE STANDARD, INCLUDING ALL SIGNIFICANT UNCERTAIN POSITIONS, IN ALL TAX YEARS THAT ARE STILL SUBJECT TO ASSESSMENT OR CHALLENGE BY RELEVANT TAXING AUTHORITIES. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION WILL BE SUSTAINED ON ITS TECHNICAL MERITS. MANAGEMENT OF THE CLUB BELIEVES THAT FOR ALL THE YEARS SUBJECT TO AUDIT BY THE RELEVANT TAXING AUTHORITIES, NO MATERIAL UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE CLUB BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. THE CLUB IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY AUTHORITIES BEFORE 2020. MANAGEMENT BELIEVES ITS NON-PROFIT STATUS WOULD BE UPHELD UPON EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B COST OF SALES, RENTAL EXPENSE, SERVICE CHARGES, CADDIES -185,047 SCHEDULE D, PAGE 4, PART XII, LINE 4B COST OF SALES, RENTAL EXPENSE, SERVICE CHARGES, CADDIES -185,047 X X X true true X false true false BRETT BENTLEY DIRECTOR OF GROUNDS 226141 38500 2173 86195 71881 424890 DYLAN T PETRICK GENERAL MANAGER 149537 65000 857 59045 67106 341545 CHRISTOPHER MCKNIGHT HEAD GOLF PROFESSION 194246 26856 3607 33696 71882 330287 NANCY RODERICK EVENTS COORDINATOR 103960 39750 2131 21800 23939 191580 DYLAN E MARSHALL CONTROLLER 94090 29700 898 18749 23939 167376 CONNOR G MOSER GOLF SUPERINTENDENT 98311 5500 840 15819 29939 150409 FORM 990 PART IX, LINE 24A - ADMINISTRATIVE AND PROPERTY TAX 368,361, RESTAURANT & BAR 32,440 FORM 990, PAGE 2, PART III, LINE 4D LAUREL VALLEY GOLF CLUB IS OPPERATED ON A NONPROFIT BASIS FOR THE PLEASURE RECREATION AND SOCIAL ENJOYMENT OF ITS MEMBERS WHO DO NOT SHARE IN THE NET EARNINGS FROM THE OPPERATION OF THE CLUB FORM 990, PAGE 6, PART VI, LINE 6 PART VI, LINE 6, 7A, 7B - THE MEMBERS OF THE CLUB ELECT THE GOVERNING BODY. SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7A PART VI, LINE 6, 7A, 7B - THE MEMBERS OF THE CLUB ELECT THE GOVERNING BODY. SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7B PART VI, LINE 6, 7A, 7B - THE MEMBERS OF THE CLUB ELECT THE GOVERNING BODY. SOME DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 11B PART VI, LINE 11A - FORM 990 IS REVIEWED BY THE DIRECTORS PRIOR TO FILING WITH THE I.R.S. FORM 990, PAGE 6, PART VI, LINE 12C PART VI, LINE 12C - ANNUAL REVIEW BY THE PRESIDENT AND GENERAL MANAGER FORM 990, PAGE 6, PART VI, LINE 15A PART VI, LINE 15 - MANAGEMENT CONSIDERD EACH EMPLOYEE'S EXPERIENCE AND PERFORMANCE FOR THE YEAR IN DETERMINING ANNUAL COMPENSATION ADJUSTMENTS. COMPENSATION IS THEN REVIEWED BY THE PRESIDENT OF THE CLUB WHO HAS VAST EXPERIENCE SERVING ON COMPENSATION COMMITTEES OF MAJOR CORPORATIONS. FORM 990, PAGE 6, PART VI, LINE 15B PART VI, LINE 15 - MANAGEMENT CONSIDERD EACH EMPLOYEE'S EXPERIENCE AND PERFORMANCE FOR THE YEAR IN DETERMINING ANNUAL COMPENSATION ADJUSTMENTS. COMPENSATION IS THEN REVIEWED BY THE PRESIDENT OF THE CLUB WHO HAS VAST EXPERIENCE SERVING ON COMPENSATION COMMITTEES OF MAJOR CORPORATIONS. FORM 990, PAGE 6, PART VI, LINE 19 PART VI, LINE 19 - DOCUMENTS ARE AVAILABLE FOR INSPECTION, UPON REQUEST, IN THE CLUB OFFICE FORM 990, PART XI, LINE 9 COST OF SALES, RENTAL EXPENSE, SERVICE CHARGES, CADDIES 185,047 COST OF SALES, RENTAL EXPENSE, SERVICE CHARGES, CADDIES -185,047