2025-08-07T08:47:41-04:00 2024-09-30 823685723 RD HOAG & ASSOCIATES LLC 555 NORTH BELL AVE STE 100 CARNEGIE PA 15106 990 2023-10-01 250877920 WESTMORELAND COUNTRY CLUB WEST 4122716603 7100 MELLON ROAD EXPORT PA 15632 BRIAN ABBOTT TREASURER 4122716603 2025-07-31 true false PAUL HARTLEY CPA P00262025 4122781600 2025-08-06 2023 2025-03-06 01:10:19Z BRIAN ABBOTT 5365463 false X WWW.WESTMORELANDCC.COM X 1904 PA WCC WILL BE THE PREMIER, FAMILY ORIENTED, FULL SERVICE CLUB IN WESTERN PENNSYLVANIA. 11 11 0 11 459270 218243 0 3128994 3523522 17513 4586 1235726 876777 4382233 4404885 0 0 0 0 0 4473105 4310304 4473105 4310304 -90872 94581 6318182 6121494 3173542 2882273 3144640 3239221 PROVIDE FACILITIES FOR WHICH CLUB MEMBERS COULD ORGANIZE ACTIVITIES FOR THEIR OWN PLEASURE AND RECREATION. false false PROVIDE FACILITIES FOR WHICH CLUB MEMBERS COULD ORGANIZE ACTIVITIES FOR THEIR OWN PLEASURE AND RECREATION. false false false false false false false false false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 28 0 0 true true false false false false false false false X 11 11 false false false false true true true true false false false true true true true false true false false false PA X WESTMORELAND COUNTRY CLUB 4122716603 7100 MELLON ROAD EXPORT PA 15632 X STEVEN BASS MEMBER 2.00 X 0 0 0 KRISTIE BONETTI JR. MEMBER 2.00 X 0 0 0 EDWARD EISAMAN MEMBER 2.00 X 0 0 0 GREG FEORENE MEMBER 2.00 X 0 0 0 BRIAN FLANNIGAN MEMBER 2.00 X 0 0 0 CRAIG FRISCHMAN MEMBER 2.00 X 0 0 0 RANDOLPH GALM MEMBER 2.00 X 0 0 0 JASON MORGAN JR. MEMBER 2.00 X 0 0 0 CHRISTOPHER SKATELL MEMBER 2.00 X 0 0 0 BRIAN ABBOTT TREASURER 2.00 X 0 0 0 JEFFREY D ASTLEY PRESIDENT 2.00 X 0 0 0 JAMES KOHOSEK VICE PRESIDE 2.00 X 0 0 0 DEBBIE MENZIES SECRETARY 2.00 X 0 0 0 false false false MEMBERSHIP DUES 713910 2532753 2532753 SPORTS 713910 419773 419773 GREENS 713910 352611 352611 LOCKER ROOM 713910 218385 218385 3523522 4586 4586 283850 283850 48993 1416 47577 47577 47577 1454599 959162 495437 367594 127843 MISCELLANEOUS REVENUE 49913 49913 49913 4404885 3945615 459270 1510034 16850 14226 154599 10148 109384 702860 118197 367311 74783 EVENTS 322217 FERTILIZER & CHEMICLAS 313554 LEASES 125934 INCOME TAX EXPENSE 116787 353420 4310304 0 0 0 343042 203536 930455 883953 43620 89008 47530 78106 14652721 10495819 4113516 4156902 840019 709989 6318182 6121494 547319 439709 176682 208831 1629673 1474821 819868 758912 3173542 2882273 X 3144640 3239221 3144640 3239221 6318182 6121494 94581 X true X false true false 303608 303608 5714704 4141087 1573617 2834409 1862500 971909 5663917 4379412 1284505 136083 112820 23263 4156902 OPERATING LEASES 361221 FINANCE LEASES 348768 709989 OPERATING LEASE LIABILITES 360944 FINANCE LEASE LIABILITIES 341567 OTHER CURRENT LIABILITIES 40200 SECURITY DEPOSITS 16201 758912 X SCHEDULE D, PAGE 3, PART X THE CLUB FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS. THIS STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLE FOR THE FINANCIAL STATEMENT RECONGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. SCHEDULE D, PAGE 4, PART XIII PART X, LINE 2: THE CLUB IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE OF 1986, WITH THE EXCEPTION OF FEDERAL INCOME TAX, IF ANY, ARISING FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSE. FORM 990 FORM 990, PART 1, LINE 5 WESTMORELAND COUNTRY CLUB HAS A AGREEMENT WITH A MANAGEMENT COMPANY. ALL STAFF AT THE FACILITY ARE EMPLOYEES OF THE MANAGEMENT COMPANY. THE AGREEMENT STIPULATES TAHT THE MANAGMENT COMPANY IS RESPONSIBLE FOR FILING ALL ASSOCIATED EMPLOYMENT TAX RETURNS FOR ITS EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 6 THE TAXPAYER IS A MEMBER'S SOCIAL CLUB. FORM 990, PAGE 6, PART VI, LINE 7A EACH EQUITY (VOTING) MEMBER HAS ONE SHARE IN OWNERSHIP AND ONE VOTE. EACH HALF-EQUITY HAS A SHARE IN OWNERSHIP, BUT NO VOTING RIGHTS. THE VOTING MEMBERS ELECT THE BOARD OF DIRECTORS, AND THE BOARD OF DIRECTORS ELECTS THE OFFICERS. THIS OCCURS AT THE ANNUAL MEETING HELD IN OCTOBER. THE BOARD MAY LEVY ASSESSMENTS ON NON-VOTING MEMBERS, BUT ANY ASSESSMENT OF EQUITY (VOTING) MEMBERS MUST BE APPROVED BY A MAJORITY OF THOSE MEMBERS AT THE ANNUAL MEETING OR A SPECIAL MEETING. ALSO, A "SIGNICICANT EVENT" MUST BE APPROVED BY SIXTY PERCENT OF THE BOARD OF DIRECTORS AND A MAJORITY OF THE VOTING MEMBERS. FOR THESE PURPOSES A "SIGNIFICANT EVENT" SHALL BE DEFINED AS: THE PURCHASE OF SALE OF REAL ESTATE, OR AN INTEREST IN REAL ESTATE IN THE AMOUNT OF 150,000 OR MORE; OR DISSOLUTION OF THE CLUB. FORM 990, PAGE 6, PART VI, LINE 7B SEE EXPLANATION OF LINE 7A (PART IV, SECTION A.) FORM 990, PAGE 6, PART VI, LINE 8B COMMITTEES ARE APPOINTED BY THE BOARD OF DIRECTORS AND MAKE RECOMENDATIONS ON POLICIES AND PROCEDURES. ONLY THE BOARD OF DIRECTORS HAVE THE AUTHORITY TO GOVERN CLUB ACTIVITIES. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURNS ARE REVIEWED BY THE CONTROLLER AND THEN REVIEWED BY THE FINANCE COMMITTE IN DETAIL. COPIES ARE AVAILABLE TO THE ENTIRE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS IN THE BY-LAWS. THE ORGANIZATION CURRENTLY HAS NO CONFLICTS THAT THEY ARE AWARE OF. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON WRITTEN REQUEST.