2025-11-16T15:10:35-06:00 2024-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2024-01-01 160574660 OAK HILL COUNTRY CLUB OAKH 5855861660 145 KILBOURN ROAD ROCHESTER NY 14618 VINCENT LEO TREASURER 5855861660 2025-11-15 1 1 ANTHONY SANDONATO P00244375 5854231860 2025-11-14 2024 2025-03-06 01:10:19Z RON BILLITIER 145 KILBOURN ROAD ROCHESTER NY 14618 27940990 0 X WWW.OAKHILLCC.COM X 1901 NY OAK HILL IS A WORLD-CLASS PRIVATE COUNTRY CLUB. WE WORK HARD TO PROVIDE OUR MEMBERS AND GUESTS A MODERN COUNTRY CLUB EXPERIENCE IN A WELCOMING AND FAMILY FRIENDLY ENVIRONMENT WITH PREMIER FACILITIES WHILE SIMULTANEOUSLY PRESERVING OUR HERITAGE, TRADITIONS, AND REPUTATION FOR CHAMPIONSHIP GOLF. 15 15 400 19 2250935 485347 0 0 15309368 15914403 316967 366484 10142615 4246942 25768950 20527829 0 0 0 0 9801579 9239825 0 0 0 8632320 9203721 18433899 18443546 7335051 2084283 38747020 48132456 10300151 16637476 28446869 31494980 X OAK HILL IS A WORLD-CLASS PRIVATE COUNTRY CLUB. WE WORK HARD TO PROVIDE OUR MEMBERS AND GUESTS A MODERN COUNTRY CLUB EXPERIENCE IN A WELCOMING AND FAMILY FRIENDLY ENVIRONMENT WITH PREMIER FACILITIES WHILE SIMULTANEOUSLY PRESERVING OUR HERITAGE, TRADITIONS, AND REPUTATION FOR CHAMPIONSHIP GOLF. 0 0 OAK HILL COUNTRY CLUB IS A PRIVATE COUNTRY CLUB WITH APPROXIMATELY 1,000 MEMBERS. THE PRIMARY PURPOSE OF THE CLUB IS TO PROVIDE A SOCIAL ENVIRONMENT INCLUDING GOLF AND RELATED ACTIVITIES. 0 0 0 0 0 0 0 0 0 1 0 0 1 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 96 0 400 1 1 1 0 0 0 0 0 0 1117064 2330982 0 0 0 X 15 15 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X BRENDAN GREELEY DIRECTOR OF FINANCE 5855861660 145 KILBOURN ROAD ROCHESTER NY 14618 X PHILIP PECORA VICE PRESIDENT 4.00 X X 0 0 0 JAMES RYAN DIRECTOR 4.00 X 0 0 0 JOSEPH LOVERDI DIRECTOR 4.00 X 0 0 0 VINCENT LEO TREASURER 4.00 X X 0 0 0 EUGENE BALDINO DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 KAIJA WADSWORTH SECRETARY 4.00 X X 0 0 0 JETT MEHTA DIRECTOR 4.00 X 0 0 0 PHILIP SPELLANE DIRECTOR 4.00 X 0 0 0 RONALD BILLITIER DIRECTOR/PRESIDENT 4.00 X X 0 0 0 ROBERT SANSONE DIRECTOR 4.00 X 0 0 0 DANIEL CANNAN DIRECTOR 4.00 X 0 0 0 MARK ALLEN DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 CARTER LUCAS DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 JAMES MERKLEY DIRECTOR 4.00 X 0 0 0 JOHN COSTELLO DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 JAMES MAGEE ASSISTANT SECRETARY - PARTIAL YEAR 2024 4.00 X X 0 0 0 PHIL DIPASQUALE ASSISTANT TREASURER - PARTIAL YEAR 2024 4.00 X X 0 0 0 DAVID LYTTLE DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 RANDY WHITE DIRECTOR - PARTIAL YEAR 2024 4.00 X 0 0 0 CHRIS ROTH DIRECTOR OF F&B & CULINARY - PARTIAL YEAR 2024 40.00 X 157663 0 31204 CHAD ELLIS GENERAL MANAGER 40.00 X 451568 0 53152 JASON M BALLARD HEAD GOLF PROFESSIONAL 40.00 X 467313 0 30558 JEFF CORCORAN AGRONOMY DIRECTOR - PARTIAL YEAR 2024 40.00 X 343495 0 39249 BRENDAN GREELEY DIRECTOR OF FINANCE 40.00 X 171856 0 7579 RONALD SENSKI JR HEAD MECHANIC 40.00 X 108545 0 15695 KARIN ELLENDER DIRECTOR OF HUMAN RESOURCE 40.00 X 113856 0 5263 FREDERICK DOHENY ASSISTANT DIRECTOR OF AGRONOMY 40.00 X 184338 0 48079 JEFFREY URZETTA DIRECTOR OF INSTRUCTION 40.00 X 131387 0 6911 STEVEN EAKINS EXECUTIVE CHEF 40.00 X 125000 0 534 2255021 0 238224 11 0 1 0 LECHASE CONSTRUCTION SERVICES 205 INDIGO CREEK DRIVE ROCHESTER NY 14626 CONSTRUCTION 1416920 DE MAY SERVICES LLC 5640 RICHARDSON ROAD WILLIAMSON NY 14589 CONTRACT LABOR 1248110 SWBR 387 EAST MAIN STREET ROCHESTER NY 14604 ARCHITECTURE AND INTERIOR DESIGN 940606 WATERTRONICS PO BOX 530 HARTLAND WI 53029 IRRIGATION CONSTRUCTION 437995 LABAR GOLF RENOVATION 150 MORRISTOWN ROAD SUITE 208 BERNARDSVILLE NJ 07924 COURSE DESIGN AND CONSTRUCTION 424393 10 MEMBERSHIP DUES & INITIATION FEES 713910 11769871 11769871 GREENS FEES 713910 1763566 911752 851814 GOLF OPERATIONS 713910 1000723 1000723 GOLF CARTS 713910 570353 548537 21816 FAMILY GOLF 713910 252338 252338 557552 455254 102298 15914403 238654 34171 204483 464996 349833 115163 115163 115163 3646482 3518652 127830 127830 127830 7664762 3544676 4120086 3177392 942694 OTHER REVENUE 713910 11693 11693 11693 20527829 18276894 2250935 0 1747520 6020089 173003 521517 777696 75048 171460 46500 105682 113748 119629 864512 15060 46607 111347 1527851 225273 SUPPLIES 1485335 CONTRACT LABOR 1386937 EQUIPMENT RENTAL AND RE 876788 REPAIRS AND MAINTENANCE 501479 1530465 18443546 22556 0 8295082 5525792 1394575 743742 926286 698123 875612 893360 76119637 38429208 24858606 37690429 2374303 2581010 38747020 48132456 1418081 8545740 1783248 2014761 4062215 3581639 3036607 2495336 10300151 16637476 X 28446869 31494980 28446869 31494980 38747020 48132456 X 2084283 963828 X X 0 1 X 1 0 740847 740847 51687645 20117354 31570291 23691145 18311854 5379291 37690429 FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 1027957 RIGHT-OF-USE ASSETS - OPERATING 1090283 RIGHT-OF-USE ASSETS - FINANCE 462770 2581010 DEFERRED COMPENSATION 815296 UNEARNED INCOME 140141 LEASE LIABILITIES - OPERATING 1055551 LEASE LIABILITIES - FINANCE 484348 2495336 X 26270178 5742349 5742349 20527829 0 20527829 23222067 4778521 4778521 18443546 0 18443546 PART X, LINE 2: THE CLUB IS A NON-PROFIT SOCIAL MEMBERSHIP ORGANIZATION GENERALLY EXEMPT FROM TAXATION UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. HOWEVER, THE CLUB HAS CERTAIN ACTIVITIES AND INCOME UNRELATED TO ITS EXEMPT PURPOSE AS DEFINED BY THE CODE AND, AS SUCH, IS SUBJECT TO INCOME TAX ON THESE UNRELATED ACTIVITIES. THE CLUB FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS AND IN NEW YORK STATE. THE CLUB HAS APPROXIMATELY $1,903,000 OF NET OPERATING LOSS CARRYFORWARDS AVAILABLE TO OFFSET FUTURE FEDERAL TAX LIABILITIES AT DECEMBER 31, 2024. IN ADDITION, THE CLUB HAS APPROXIMATELY $1,763,000 OF NET OPERATING LOSS CARRYFORWARDS AVAILABLE TO OFFSET FUTURE STATE TAX LIABILITIES AT DECEMBER 31, 2024. CARRYFORWARDS OF APPROXIMATELY $73,000 EXPIRE AT VARIOUS DATES THROUGH 2037 AND ARE UNRESTRICTED. CARRYFORWARDS OF APPROXIMATELY $1,830,000 HAVE NO EXPIRATION DATE BUT ARE RESTRICTED AS TO INCOME THAT CAN BE OFFSET. THE CLUB HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. THE CLUB FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE CLUB'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE CLUB BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,544,676. SERVICE CHARGES 884,012. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 963,828. RENTAL EXPENSES - COTTAGES 349,833. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 3,544,676. SERVICE CHARGES 884,012. RENTAL EXPENSES - COTTAGES 349,833. X X X X 0 0 0 CHAD ELLIS GENERAL MANAGER 374119 0 77449 0 0 0 14655 0 38497 0 504720 0 0 0 JASON M BALLARD HEAD GOLF PROFESSIONAL 454169 0 13144 0 0 0 9735 0 20823 0 497871 0 0 0 JEFF CORCORAN AGRONOMY DIRECTOR - PARTIAL YEAR 202 300300 0 34650 0 8545 0 12423 0 26826 0 382744 0 0 0 FREDERICK DOHENY ASSISTANT DIRECTOR OF AGRONOMY 184338 0 0 0 0 0 7231 0 40848 0 232417 0 0 0 CHRIS ROTH DIRECTOR OF F&B & CULINARY - PARTIAL 112706 0 44957 0 0 0 6318 0 24886 0 188867 0 0 0 BRENDAN GREELEY DIRECTOR OF FINANCE 152956 0 18900 0 0 0 6866 0 713 0 179435 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 CHANGE IN BYLAWS - 1. SECTION OF THE BYLAWS DESCRIBING THE CLUB'S COLOR WAS DELETED DUE TO INCONSISTENCIES WITH THE CONSTITUTION. 2. THE GLOBAL MEMBER IS THE ONLY PERSON IN THE MEMBER'S FAMILY WHO MAY HOLD GOLF PRIVILEGES, AND THESE PRIVILEGES ARE NOT TRANSFERRABLE. CHANGE IN CONSTITUTION - 1. EMERITI MEMBERSHIP WAS MODIFIED TO REMOVE THE AGE REQUIREMENT. FORM 990, PART VI, SECTION A, LINE 6 THE CLUB HAS A MAXIMUM OF 650 VOTING MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO MEMBER APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B OAK HILL COUNTRY CLUB'S INDEPENDENT AUDITORS PRESENT THE FORM 990 FOR REVIEW BY BOARD MEMBERS WHO ARE CURRENTLY SERVING ON THE BOARD AS OF THE DATE THAT THE FORM 990 IS COMPLETED IN DRAFT FORM AND READY FOR REVIEW. THE FORM 990 IS UPLOADED TO A CLUB-ADMINISTERED PORTAL, WHICH BOARD MEMBERS CAN ACCESS FOR PURPOSES OF REVIEWING THE 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CLUB TREASURER AND/OR SECRETARY OF THE BOARD OF GOVERNORS REVIEWS ALL CONFLICT OF INTEREST STATEMENTS AND ANY POTENTIAL CONFLICTS THAT ARE INDICATED. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE APPOINTED BY THE BOARD OF GOVERNORS REVIEWS THE COMPENSATION OF ALL KEY EMPLOYEES. THE GENERAL MANAGER'S COMPENSATION IS BASED ON THE TERMS OF A CONTRACT AND THE COMPENSATION COMMITTEE'S RECOMMENDATION OF ADDITIONAL BONUS COMPENSATION. THE COMPENSATION DETERMINATION INCLUDES THE REVIEW OF COMPARABLE DATA TO LIKE CLUBS OF OAK HILL COUNTRY CLUB WITH ADJUSTMENT FOR THE COST OF LIVING IN THE ROCHESTER, NY AREA. THE PROCESS INCLUDES A REVIEW BY THE COMPENSATION COMMITTEE AND APPROVAL FROM THE BOARD OF GOVERNORS, IN CONJUNCTION WITH THE ANNUAL BUDGET APPROVAL PROCESS. FORM 990, PART VI, SECTION C, LINE 19 ITEMS ARE AVAILABLE UPON REQUEST MADE TO THE OAK HILL COUNTRY CLUB GENERAL MANAGER. FORM 990, PART XI, LINE 9: CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 963,828. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.