2025-01-29T14:02:50-05:00 2024-09-30 611129886 KELLEY GALLOWAY SMITH GOOLSBY PSC 5086 WOOSTER ROAD CINCINNATI OH 45226 990 2023-10-01 310486880 THE WESTERN HILLS COUNTRY CLUB CO WEST 5139220011 PO BOX 58644 CINCINNATI OH 45258 ALAN BIEBER TREASURER 5139220011 2025-01-28 true false KEITH N HOLMES CPA P01535869 5137459204 2025-01-29 2023 2025-03-06 01:10:19Z ALAN BIEBER PO BOX 58644 CINCINNATI OH 45258 7067771 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 0 229 224757 19395 0 3382020 3551712 297000 18410 1205460 1237579 4884480 4807701 0 0 525607 573994 0 0 3849882 4036590 4375489 4610584 508991 197117 6761440 6583531 2064434 1689208 4697006 4894323 X TO PROVIDE FIRST CLASS FACILITIES AND SERVICES TO OUR MEMBERS WHILE OPERATING WITH THE HIGHEST STANDARDS OF INTEGRITY AND PROFESSIONALISM. false false 1325914 GREENS COMMITTEE 207360 CLUBHOUSE 96406 SWIMMING POOL 1828988 GOLF CART, AND GOLFING RELATED MEMBER AND NON MEMBER SERVICES 1828988 3458668 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 25 0 true 229 true true true false false false false 645896 718766 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 PAUL GARRETT 5139220011 PO BOX 58644 CINCINNATI OH 45258 X PAUL GARRETT GENERAL MANA 40.00 X 286875 0 18139 BRAD CHAFFIN DIRECTOR 1.00 X 0 0 0 ROB MATHEWS DIRECTOR 1.00 X 0 0 0 DAN RYAN DIRECTOR 1.00 X 0 0 0 JILL STAUBITZ DIRECTOR 1.00 X 0 0 0 TODD THOMPSON DIRECTOR 1.00 X 0 0 0 ALAN BIEBER TREASURER 1.00 X 0 0 0 JOHN DEREMO PRESIDENT 1.00 X 0 0 0 MIKE GAY SECRETARY 1.00 X 0 0 0 JIM ROLFES VICE PRESIDE 1.00 X 0 0 0 286875 18139 1 false true false MEMBERSHIP DUES 713910 3305562 3305562 INITIATION FEES 246150 246150 3551712 20395 20395 5000 6985 -1985 -1985 -1985 2221878 2253085 -31207 -235569 204362 ASSESSMENTS 399746 399746 GOLF CAR RENTALS 395712 395712 GUEST PRIVILEGES - GREENS 713990 273916 273916 199412 199412 1268786 4807701 4582944 224757 X 286875 215156 71719 287119 241057 46062 27789 27789 4618 4618 64866 64866 688922 502948 185974 GREENS COMMITTEE 1353864 1325914 27950 GENERAL & ADMINISTRATIVE 550772 278738 272034 CLUBHOUSE COMMITTEE 503038 207360 295678 GOLF COMMITTEE 260383 255247 5136 582338 432248 150090 4610584 3458668 1151916 0 341394 465299 499175 519569 678359 691252 83159 77250 125178 97762 11229647 7125485 4193360 4104162 840815 628237 6761440 6583531 151355 215367 266172 276722 839274 539565 807633 657554 2064434 1689208 X 31700 31900 3763435 3763435 901871 1098988 4697006 4894323 6761440 6583531 X 197117 200 X false true X true false 227873 227873 4202391 2757640 1444751 2987814 2246630 741184 3811569 2121215 1690354 4104162 FINANCE LEASE - ROU ASSET 586466 OPERATING LEASE - ROU ASSET 41771 628237 LONG-TERM FINANCE LEASE 290530 CURRENT PORTION FINANCE LEASE 120728 ACCRUED REAL ESTATE TAXES 86581 ACCRUED PAYROLL 65583 LONG-TERM OPERATING LEASE 31049 CLUB IMPROVEMENT CERTIFICATES 28000 CURRENT PORTION OPERATING LEASE 10722 OHIO SALES TAX 6899 DUES RESIGNED MEMBERS 6000 ACCRUED PAYROLL TAXES 4504 ACCRUED FEDERAL INCOME TAX 4073 ACCRUED INTEREST 2885 657554 7060786 2253085 2253085 4807701 4807701 6863669 2253085 2253085 4610584 4610584 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,253,085 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,253,085 false false false PAUL GARRETT GENERAL MANAGER 286875 18139 305014 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 ELECT THE INDIVIDUAL DIRECTORS TO THE BOARD OF DIRECTORS FOR THREE-YEAR ROTATING TERMS ON AN ANNUAL BASIS. 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 FOR OTHER THAN REPAIR OR REPLACEMENT OF GREATER THAN 2% OF GROSS REVENUE 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: A DRAFT COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE FOR COMMENT AND REVIEW BEFORE SIGNING AND FILING THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE. 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 IN THE AREA. FORM 990, PAGE 6, PART VI, LINE 15B THERE IS A POLICY IS IN PLACE, BUT OFFICERS DO NOT CURRENTLY RECEIVE COMPENSATION FROM THE CLUB. FORM 990, PAGE 6, PART VI, LINE 19 EXPLANATION: THE DOCUMENTS ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 24E REAL ESTATE TAXES 79,687 39,249 0 INSURANCE 78,952 35,031 0 SWIMMING POOL COMMITTEE 96,406 0 0 GOLF CAR COMMITTEE 77,466 0 0 PUBLICITY & PLANNING COMM 0 62,664 0 ENTERTAINMENT COMMITTEE 57,094 0 0 RETIREMENT 24,754 4,882 0 FINANCE LEASE EXPENSE 8,508 4,191 0 CADDY 9,381 0 0 FEDERAL INCOME TAX 0 4,073 0 TOTAL 432,248 150,090 0 FORM 990, PART XI, LINE 9 18 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE 1,800 16 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE -1,600 TOTAL 200