2025-11-17T12:52:52-06:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 40 WESTMINSTER STREET SUITE 600 PROVIDENCE RI 02903 990 2024-01-01 131737042 WESTCHESTER HILLS GOLF CLUB INC WEST 9149485020 401 RIDGEWAY WHITE PLAINS NY 10605 JOSH LOWNEY GENERAL MANAGER 9149485020 2025-11-15 1 1 KERRI RAWCLIFFE P01398485 4016216200 2025-11-17 2024 2025-03-06 01:10:19Z JOSH LOWNEY 401 RIDGEWAY WHITE PLAINS NY 10605 9863032 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. 8 8 13 8 457696 0 0 0 6765494 6865960 0 0 720741 1139575 7486235 8005535 0 0 0 0 614528 658750 0 0 0 7039140 7490797 7653668 8149547 -167433 -144012 9556315 9547107 9508268 9643072 48047 -95965 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 10 0 1 13 1 1 1 0 0 0 0 0 568395 0 0 0 X 8 8 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 HARRY BIGELOW GOVERNOR 2.00 X 0 0 0 DAVID TROILO GOVERNOR 2.00 X 0 0 0 CHRIS MANNING GOVERNOR 2.00 X 0 0 0 ANTHONY JUSTIC PRESIDENT 10.00 X 0 0 0 CARMINE LIPPOLIS VICE PRESIDENT 10.00 X 0 0 0 TOM HEASLIP SECRETARY 10.00 X 0 0 0 RICH POCCIA TREASURER 2.00 X 0 0 0 ROBERT ANTONELLE SECRETARY 2.00 X 0 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP DUES 713910 4689542 4689542 ASSESSMENTS 713910 1212625 1212625 GREENS FEES & GOLF ACTIVITIES 713910 904885 506796 398089 SPORTING ACTIVITIES 713910 58908 58908 6865960 2680724 1857497 823227 763620 59607 OTHER INCOME 713990 316348 316348 316348 8005535 7547839 457696 0 442382 146924 11916 57528 82550 595 37192 34245 152360 93948 82864 770086 2170 45405 34449 818572 61360 OUTSOURCED STAFF COSTS 4216160 PROGRAM SUPPLIES 358903 REPAIRS & MAINTENANCE 333646 COST OF SALES 206153 160139 8149547 546742 1172027 473236 222495 107825 103143 29120 50449 11623027 3624034 8399392 7998993 9556315 9547107 952088 605828 2227566 2884253 5736100 5580533 592514 572458 9508268 9643072 X 48047 -95965 48047 -95965 9556315 9547107 -144012 0 X X 0 1 X 1 0 274700 274700 3962792 2075351 1887441 5815144 1000115 4815029 703458 407401 296057 866933 141167 725766 7998993 CAPITAL LEASE 572458 572458 X 9863032 1857497 1857497 8005535 0 8005535 10007044 1857497 1857497 8149547 0 8149547 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, 2024 AND 2023, 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, 2024, TAX RETURNS SINCE DECEMBER 31, 2021 REMAIN OPEN TO EXAMINATION BY MOST TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 1,857,497. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 1,857,497. 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, 2024 AMOUNTED TO $82,550. THE CLUB HAD A GENERAL MANAGER IN 2024, JOSH LOWNEY WHO RECEIVED $302,677 IN COMPENSATION. THE CLUB ALSO HAD FOUR KEY EMPLOYEES IN 2024. CHRIS MARINARO, HEAD GOLF PROFESSIONAL, WHO RECEIVED $201,425 IN COMPENSATION. ANDREW THOMPSON, SUPERINTENDENT, WHO RECEIVED $201,752 IN COMPENSATION. GARY KING, HEAD CHEF, WHO RECEIVED $218,757 IN COMPENSATION. RICHARD MITCHELL, FOOD & BEVERAGE DIRECTOR, WHO RECEIVED $186,849 IN COMPENSATION. 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.