2024-10-02T09:44:02-05:00 2023-12-31 540737372 PBMARES LLP 12150 MONUMENT DRIVE SUITE 350 FAIRFAX VA 22033 990 2023-01-01 250763060 ROLLING ROCK CLUB ROLL 7242389501 PO BOX 747 LIGONIER PA 15658 ROBERT A FASCE JR CHIEF OPERATING OFFICER 7242389501 2024-09-26 1 1 EDWARD T YODER CPA P00239134 7033858577 2024-09-26 X 2023 2024-10-15 13:58:12Z ROBERT A FASCE JR PO BOX 747 LIGONIER PA 15658 21521555 0 X N/A X 1917 PA TO PROMOTE SOCIAL INTERACTION & RECREATION FOR THE BENEFIT OF ITS MEMBERS. 29 29 271 29 555648 219673 0 0 15242833 16814037 65006 256673 2445296 2749703 17753135 19820413 25260 14965 0 0 10560179 11275581 0 0 0 6790834 8597327 17376273 19887873 376862 -67460 39695265 41413134 3406280 3380858 36288985 38032276 TO PROMOTE SOCIAL INTERACTION & RECREATION FOR THE BENEFIT OF ITS MEMBERS. 0 0 FOOD & BEVERAGE - SALES OF FOOD AND BEVERAGE ESTABLISH AN ATMOSPHERE CONDUCIVE TO SOCIAL INTERACTION. GOLF - GOLF PROVIDES MEMBERS RECREATION AND IS CONDUCIVE TO SOCIAL INTERACTION. HUNTING - THE SPORT OF HUNTING PROVIDES MEMBERS RECREATION AND IS CONDUCIVE TO SOCIAL INTERACTION. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 46 0 1 271 1 1 1 0 0 0 1 1 1470240 398222 0 0 0 X 29 29 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X NICHOLAS MILKIE 7242389501 167 CLUB HOUSE LANE LAUGHLINTOWN PA 15655 GEORGE F EICHLEAY PRESIDENT 2.00 X X 0 0 0 W RUSSELL G BYERS JR BOARD MEMBER 1.00 X 0 0 0 CATHARINE MELLON CATHEY BOARD MEMBER 1.00 X 0 0 0 J CHRISTOPHER DONAHUE BOARD MEMBER 1.00 X 0 0 0 ROY G DORRANCE BOARD MEMBER - UNTIL 5/2023 1.00 X 0 0 0 JOEL FREDERICK ETCHEN BOARD MEMBER 1.00 X 0 0 0 LAURA S FISHER BOARD MEMBER 1.00 X 0 0 0 NICOLE FRAZIER BOARD MEMBER 1.00 X 0 0 0 BEN A GUILL BOARD MEMBER 1.00 X 0 0 0 GRETCHEN R HAGGERTY BOARD MEMBER 1.00 X 0 0 0 CONSTANCE ELIZABETH M KAPP BOARD MEMBER 1.00 X 0 0 0 MARK J LASKOW BOARD MEMBER 1.00 X 0 0 0 JAMES EDWARD LYONS BOARD MEMBER 1.00 X 0 0 0 PETER F MATHIESON BOARD MEMBER 1.00 X 0 0 0 ARMOUR N MELLON BOARD MEMBER 1.00 X 0 0 0 RICHARD A MELLON BOARD MEMBER 1.00 X 0 0 0 J W MONTGOMERY III BOARD MEMBER 1.00 X 0 0 0 RICHARD P MORFORD BOARD MEMBER 1.00 X 0 0 0 MARC B ROBERTSHAW BOARD MEMBER 1.00 X 0 0 0 JAMES E ROHR BOARD MEMBER 1.00 X 0 0 0 CLIFFORD R ROWE JR BOARD MEMBER 1.00 X 0 0 0 HANS J SACK BOARD MEMBER 1.00 X 0 0 0 DAN D SANDMAN BOARD MEMBER - UNTIL 12/4/23 1.00 X 0 0 0 DOUGLAS L SISSON BOARD MEMBER 1.00 X 0 0 0 JOHN P SURMA BOARD MEMBER 1.00 X 0 0 0 RUSSELL C SWANK III BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER M TURNER BOARD MEMBER 1.00 X 0 0 0 JOSEPH C WALTON BOARD MEMBER 1.00 X 0 0 0 ERIC P WIDING BOARD MEMBER 1.00 X 0 0 0 ROBERT A FASCE JR COO/SECRETARY/TREASURER 40.00 X 239031 0 9964 NICHOLAS MILKIE CHIEF FINANCIAL OFFICER 40.00 X 203313 0 33332 NICHOLAS CRAWFORD FORMER CLUBHOUSE MANAGER 40.00 X 198890 0 27039 IAN HOFFMAN GOLF COURSE SUPERINTENDANT 40.00 X 185889 0 32743 WILLIAM PARONISH EXECUTIVE CHEF 40.00 X 171425 0 30839 SEAN FYOCK FACILITIES ENGINEER 40.00 X 133050 0 23775 STEPHEN WITCOSKI DIRECTOR, SPORTS & RECREATION 40.00 X 125628 0 6024 MATTHEW S OGGERO CCM FORMER COO/SECRETARY/TREASURER 40.00 X 201701 0 11281 SCOTT GLASS FORMER HEAD GOLF PRO 40.00 X 124117 0 28783 1583044 0 203780 9 1 1 0 JENDOCO CONSTRUCTION CORPORATION 2000 LINCOLN ROAD PITTSBURGH PA 15235 CONSTRUCTION MANAGEMENT & BUILDING SERVI 1235255 SCOTT GLASS GOLF PROFESSIONAL 205 WICKLOW LANE LIGONIER PA 15658 GOLF LESSONS & MERCHANDISE SALES 557167 JD BELL INC 400 AUSTILL PLACE MOBILE AL 36608 INTERIOR DESIGN SERVICES 210012 THOMAS SMOKED MEAT LLC 305 FERNWOOD DRIVE JOHNSTOWN PA 15905 GAME PROCESSING 136450 ROBERT E BAKER 1162 GARDEN STREET GREENSBURG PA 15601 FLORAL SERVICES 110083 16 DUES 713910 11122255 11122255 ROOMS 713910 2173848 2136426 37422 FISHING AND GAME 713910 1983649 1952439 31210 MISCELLANEOUS 713910 558371 504363 54008 GOLF REVENUE 713910 512924 460551 52373 462990 448049 14941 16814037 220673 220673 36000 0 36000 36000 36000 4450845 1701142 2749703 2604682 145021 19820413 19264765 555648 0 14965 461977 8189085 191926 1695478 737115 99135 29962 86037 941875 141754 826039 53302 2017266 382818 FEDERAL INCOME TAX EXPE 414736 REPAIR & MAINTENANCE 1242109 GAME EXPENSE 954335 EQUIPMENT EXPENSES 530879 877080 19887873 54689 29292 6546867 6263580 2721506 2161296 1466482 1700934 442163 290104 57353752 37440119 19177065 19913633 8898862 10791700 387631 262595 39695265 41413134 1547140 1267211 134187 150661 1724953 1962986 3406280 3380858 X 36288985 38032276 36288985 38032276 39695265 41413134 X -67460 1704218 106533 X X 0 1 X 1 0 4436593 4436593 31497845 19953772 11544073 9870260 7962158 1908102 11549054 9524189 2024865 19913633 EQUITY SECURITIES 10791700 F 10791700 DEFERRED INCOME TAXES 1687839 DEFERRED COMPENSATION 2525 GOLF CART LEASE 272622 1962986 X 23335665 1704218 1811034 3515252 19820413 0 19820413 21206541 1733404 1733404 19473137 414736 414736 19887873 PART X, LINE 2: THE CLUB IS EXEMPT FROM FEDERAL INCOME TAXES ON MEMBERS' TRANSACTIONS AND OTHER ACTIVITIES RELATED DIRECTLY TO ITS NONPROFIT PURPOSES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. FEDERAL INCOME TAXES ARE CALCULATED ON UNRELATED BUSINESS INCOME. FASB ASC 740,INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. THE CLUB'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED AND ACCOUNTED FOR THE SIGNIFICANT CHANGE IN FEDERAL TAX RATES AS REFLECTED IN THE STATEMENTS OF FINANCIAL POSITION AND ACTIVITIES. THE CLUB'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED. THE CLUB'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,701,142. MUNICIPAL INTEREST 109,892. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,701,142. BAD DEBT EXPENSE 32,262. PART XII, LINE 4B - OTHER ADJUSTMENTS: TAX PROVISION (BENEFIT) 414,736. X 1 1 X 0 0 0 ROBERT A FASCE JR COO/SECRETARY/TREASURER 233128 0 5150 0 753 0 0 0 9964 0 248995 0 0 0 NICHOLAS MILKIE CHIEF FINANCIAL OFFICER 177323 0 25300 0 690 0 6990 0 26342 0 236645 0 0 0 NICHOLAS CRAWFORD FORMER CLUBHOUSE MANAGER 143728 0 55000 0 162 0 6177 0 20862 0 225929 0 0 0 IAN HOFFMAN GOLF COURSE SUPERINTENDANT 158787 0 26850 0 252 0 6601 0 26142 0 218632 0 0 0 MATTHEW S OGGERO CCM FORMER COO/SECRETARY/TREASURER 86371 0 115000 0 330 0 7113 0 4168 0 212982 0 0 0 WILLIAM PARONISH EXECUTIVE CHEF 146976 0 24200 0 249 0 6382 0 24457 0 202264 0 0 0 SEAN FYOCK FACILITIES ENGINEER 122170 0 10300 0 580 0 1806 0 21969 0 156825 0 0 0 SCOTT GLASS FORMER HEAD GOLF PRO 123931 0 0 0 186 0 3247 0 25536 0 152900 0 0 0 PART I, LINE 1A CHIEF OPERATING OFFICER IS REQUIRED TO LIVE ON THE PROPERTY FOR THE CONVENIENCE OF THE EMPLOYER. PART I, LINE 1B THE ORGANIZATION HAS AN ACCOUNTABLE PLAN FORM 990, PART VI, SECTION A, LINE 2 CATHERINE CATHEY AND ELIZABETH KAPP ARE SISTERS. ARMOUR MELLON AND RICHARD A MELLON ARE BROTHERS. CATHERINE CATHEY, ELIZABETH KAPP, ARMOUR MELLON, RICHARD MELLON, AND RUSSELL BYERS ARE ALL COUSINS. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS MEMBERS FORM 990, PART VI, SECTION A, LINE 7A THE CLUB MEMBERS ELECT THE OFFICERS AND BOARD MEMBERS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE CHAIRMAN OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CLUB POLICY IS NOT TO DO BUSINESS WITH ANY MEMBERS, WITHOUT BOARD APPROVAL. FURTHERMORE BOARD MEMBERS ARE ASKED AT THE ANNUAL BOARD MEETING TO DISCLOSE ANY CONFLICT OF INTEREST ACTIVITIES IN WRITING ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE APPROVES COMPENSATION FOR THE CHIEF OPERATING OFFICER. THE CHIEF OPERATING OFFICER APPROVES COMPENSATION FOR THE REST OF THE EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XI, LINE 9: TAX EXEMPT INTEREST 138,795. BAD DEBT -32,262. FORM 990 PART XII LINE 2C THE FINANCE COMMITTEE SELECTS THE AUDIT FIRM AND OVERSEES THE ANNUAL AUDIT. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.