2026-01-23T11:35:16-06:00 2025-03-31 251467156 SISTERSON & CO LLP 501 GRANT STREET SUITE 450 PITTSBURGH PA 15219 990 2024-04-01 250729720 PITTSBURGH FIELD CLUB PITT 4129638500 121 FIELD CLUB ROAD PITTSBURGH PA 15238 JOSEPH P GARTNER TREASURER 4129638500 2026-01-21 1 0 KIMBERLEY A MILLER P01324554 4122812025 2024 2025-03-06 01:10:19Z JOSEPH P GARTNER 121 FIELD CLUB ROAD PITTSBURGH PA 15238 14847227 0 X HTTPS://WWW.FIELDCLUB.ORG X 1882 PA SEE DESCRIPTION ON SCHEDULE OTHE PITTSBURGH FIELD CLUB'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE ITS MEMBERS GOODS, SERVICES, AND FACILITIES IN ORDER TO ENHANCE MEMBERS' SOCIAL INTERACTION, PERSONAL PLEASURE, RECREATION AND ENJOYMENT OF THE CLUB ITSELF. 11 11 363 11 305507 179196 707755 0 8805319 10712799 29511 29865 -195601 -100694 9346984 10641970 0 0 0 0 4284573 4456492 0 0 0 4819465 4641791 9104038 9098283 242946 1543687 14556557 15879048 3337163 3114267 11219394 12764781 THE PITTSBURGH FIELD CLUB'S PRIMARY EXEMPT PURPOSE IS TO PROVIDE ITS MEMBERS GOODS, SERVICES, AND FACILITIES IN ORDER TO ENHANCE MEMBERS' SOCIAL INTERACTION, PERSONAL PLEASURE, RECREATION AND ENJOYMENT OF THE CLUB ITSELF. 0 0 2745688 9271280 GOLF COURSE - INCLUDES MAINTENANCE OF GOLF COURSE 1282475 1286762 PRO SHOP - INCLUDES COST OF MAINTENANCE, EQUIPMENT, AND SUPPLIES 786075 154757 SWIMMING POOL, SKEET, PADDLE TENNIS, LOCKER ROOM, AND FISHING - INCLUDES COSTS FOR MAINTENANCE, EQUIPMENT AND SUPPLIES 4814238 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 106 0 1 363 1 1 1 0 0 0 0 1216000 969713 0 0 0 X 11 11 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X X JOSEPH P GARTNER 4129638500 121 FIELD CLUB ROAD PITTSBURGH PA 15238 X ANTHONY FMARTINI PRESIDENT (4/24 - 3/25) 5.00 X X 0 0 0 DAVID J WEBER VICE PRES. (4/24 - 3/25) 5.00 X X 0 0 0 JOSEPH P GARTNER TREASURER (4/24 - 3/25) 5.00 X X 0 0 0 TERRENCE MURPHY SECRETARY (4/24 - 3/25) 5.00 X X 0 0 0 MICHAEL FEENEY DIRECTOR (4/24 - 6/24) 5.00 X 0 0 0 MELISSA SCHEFFLER DIRECTOR (4/24 - 6/24) 5.00 X 0 0 0 WILLIAM O'MARA DIRECTOR (4/24 - 6/24) 5.00 X 0 0 0 SCOTT HOLDEN DIRECTOR (4/24 - 6/24) 5.00 X 0 0 0 JOHN F BUTLER JR DIRECTOR (4/24 - 12/24) 5.00 X 0 0 0 TED SMITH DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 GORDY OPITZ DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 JOHN MAROUS DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 ROBERT P WALTER DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 LORETTA LOBES BENEC DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 GREGORY JACOBS DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 WILLIAM REILLY DIRECTOR (4/24 - 3/25) 5.00 X 0 0 0 THOMAS ELLIOTT COO AND CLUB MANAGER 50.00 X 293423 0 13192 CHRISTIAN SHEEHAN HEAD GOLF PROFESSIONAL 50.00 X 239561 0 15215 KELLY CARO ASSISTANT GENERAL MANAGER 50.00 X 164985 0 9696 JUSTIN MCKAY GROUNDS SUPERINTENDENT 50.00 X 157104 0 15859 JUSTIN MELNICK EXECUTIVE CHEF 50.00 X 163739 0 8734 1018812 0 62696 5 0 1 0 CAM COHEN 212 CRESCENT GARDEN DRIVE PITTSBURGH PA 15235 TENNIS PRO; LESSON, CAMPS MERCHANDISE SA 140078 1 MEMBERSHIP DUES 713910 8750049 8750049 GOLF COURSE/PROSHOP/POOL 713910 1821670 1665268 156402 LOCKER ROOM 713910 75106 75106 SKEET 713910 43763 43763 FISHING/RACKET 713910 22211 22211 10712799 29865 29865 150331 0 150331 150331 150331 3840196 4205257 -365061 -311759 -53302 MISCELLANEOUS 713910 114036 114036 114036 10641970 10336463 305507 0 X 311309 311309 3489903 2225013 1264890 655280 390011 265269 923 923 231201 14749 216452 3280 3280 7340 7340 1251602 512996 738606 263875 263875 SUPPLIES 698839 612080 86759 OTHER PURCHASES 490712 490712 UTILITIES 409182 66124 343058 EQUIPMENT AND RENTAL MA 368315 260120 108195 916522 242433 674089 9098283 4814238 4284045 0 0 1071981 1905705 993800 1119112 670829 751968 508845 660750 136629 134028 40134596 28829660 11163049 11304936 11424 2549 14556557 15879048 431384 434274 789867 985042 622053 139843 1493859 1555108 3337163 3114267 X 11219394 12764781 11219394 12764781 14556557 15879048 X 1543687 1700 X 0 1 X 1 0 127301 127301 18635604 11877468 6758136 13433982 10981147 2452835 7937709 5971045 1966664 11304936 TAXES PAYABLE 16039 ACCRUED PAYROLL & OTHER LIABILITIES 606084 REFUNDABLE CONTRIBUTIONS 679246 CAPITAL LEASES 253739 1555108 X 14847227 4205257 4205257 10641970 0 10641970 13303540 4205257 4205257 9098283 0 9098283 PART X, LINE 2: AS OF MARCH 31, 2025 AND 2024, THE CLUB IS UNAWARE OF ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD X X X 1 1 X X X X 1 0 0 THOMAS ELLIOTT COO AND CLUB MANAGER 246923 0 46500 0 0 0 10270 0 5048 0 308741 0 0 0 CHRISTIAN SHEEHAN HEAD GOLF PROFESSIONAL 151896 0 57115 0 30550 0 7488 0 9180 0 256229 0 0 0 KELLY CARO ASSISTANT GENERAL MANAGER 150385 0 14600 0 0 0 5775 0 5440 0 176200 0 0 0 JUSTIN MCKAY GROUNDS SUPERINTENDENT 143154 0 13950 0 0 0 5499 0 11824 0 174427 0 0 0 JUSTIN MELNICK EXECUTIVE CHEF 149239 0 14500 0 0 0 5731 0 4481 0 173951 0 0 0 PART I, LINE 4A LINE 4A: THE ORGANIZATION PAID SEVERANCE COMPENSATION, IN THE AMOUNT OF $25,615, TO A FORMER HIGHEST COMPENSATED EMPLOYEE, CHRISTIAN SHEEHAN (HEAD GOLF PROFESSIONAL), DURING THE TAX YEAR PURSUANT TO AN APPROVED SEPARATION AGREEMENT. FORM 990, PART VI, SECTION A, LINE 6 ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE "VOTING" CLASS OF THE MEMBERSHIP HAS THE RIGHT TO ELECT THE 12 MEMBERS OF THE GOVERNING BODY OF THE CLUB. AT LEAST FIFTY (50) DAYS BEFORE EACH ANNUAL MEETING OF THE CLUB, THE GOVERNING BODY SHALL APPOINT A NOMINATING COMMITTEE OF FIVE (5) VOTING MEMBERS OF THE CLUB, NONE OF WHOM MAY BE A CURRENT DIRECTOR. THE CHAIRMAN OF SUCH COMMITTEE SHALL BE NAMED BY THE GOVERNING BODY. THE NOMINATING COMMITTEE SHALL NOMINATE, IN ADDITION TO THE NUMBER OF DIRECTORSHIPS WHICH EXPIRE THAT YEAR, THREE (3) ADDITIONAL NOMINEES FOR ELECTION TO THE GOVERNING BODY. THE NOMINATING COMMITTEE SHALL, AT LEAST THIRTY (30) DAYS BEFORE THE SAID ANNUAL MEETING, DELIVER IN WRITING TO THE SECRETARY OF THE CLUB ITS NOMINATIONS FOR THE GOVERNING BODY TO BE ELECTED AT THE ANNUAL MEETING. ALL ELECTIONS FOR THE GOVERNING BODY SHALL BE BY SECRET WRITTEN BALLOT, AND A PLURALITY OF THE VOTES CAST SHALL BE NECESSARY TO ELECT EACH MEMBER OF THE GOVERNING BODY. AT LEAST FIFTEEN (15) DAYS BEFORE THE ANNUAL MEETING OF THE CLUB, THE SECRETARY SHALL MAIL NOTICE THEREOF TO EACH VOTING MEMBER. THREE (3) JUDGES OF ELECTION SHALL BE APPOINTED BY THE GOVERNING BODY AT A MEETING PRIOR TO THE DATE OF THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER OF THE GOVERNING BODY, THE GM/COO OF THE CLUB (KEY EMPLOYEE), CONTROLLER AND FINANCE COMMITTEE WILL REVIEW THE 990 PRIOR TO IT BEING FILED WITH THE IRS. THE REVIEW CONSISTED OF THE RETURN BEING SENT ELECTRONICALLY TO EACH OF FINANCE COMMITTEE MEMBER AND DISCUSSION OF ANY QUESTIONS/COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE GOVERNING BODY WHICH INCLUDES OFFICERS AND DIRECTORS IS COVERED UNDER THE CONFLICT OF INTEREST POLICY AS WELL AS KEY EMPLOYEES AND ALL COMMITTEE MEMBERS. DURING A SELECTED MONTHLY MEETING OF THE GOVERNING BODY, THE PRESIDENT WILL MONITOR PROPOSED OR ONGOING TRANSACTIONS FOR CONFLICTS OF INTEREST BY PRESENTING THE CONFLICT OF INTEREST POLICY TO EACH MEMBER OF THE GOVERNING BODY, AS WELL AS KEY EMPLOYEES, FOR THEIR REVIEW. EACH MEMBER OF THE GOVERNING BODY IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FOR MEMBERS ON THEIR RESPECTIVE COMMITTEES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE OFFICERS, DIRECTORS AND MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE SHALL LEAVE THE GOVERNING BODY MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING GOVERNING BODY OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. A FINAL DECISION SHALL IN ALL CASES BE MADE BY THE GOVERNING BODY. THE PRESIDENT OF THE GOVERNING BODY SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION ARRANGEMENT. IF THE GOVERNING BODY OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS OF SUCH BELIEF AND PROVIDE THE MEMBER WITH THE OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BODY OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE GOVERNING BODY SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. THE MINUTES OF THE GOVERNING BODY OR APPLICABLE COMMITTEE SHALL CONTAIN: THE NAMES OF THE PERSON WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BODY'S DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. THE MINUTES SHALL ALSO CONTAIN THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. FORM 990, PART VI, SECTION B, LINE 15 THE POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF THE PITTSBURGH FIELD CLUB APPLIES TO THE COMPENSATION OF THE FOLLOWING PERSONS EMPLOYED BY THE PITTSBURGH FIELD CLUB: THE CHIEF OPERATING OFFICER AND KEY EMPLOYEES OF THE PITTSBURGH FIELD CLUB. THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE PITTSBURGH FIELD CLUB; (2) USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3) CONTEMPORANEOUS DOCUMENTATION AND RECORD KEEPING. 1. REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE PITTSBURGH FIELD CLUB, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. 2. USE OF DATA AS TO COMPARABLE COMPENSATION. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. 3. CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 24E TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 348,446. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 348,446. ACTIVITIES AND EVENT EXPENSES: PROGRAM SERVICE EXPENSES 17,201. MANAGEMENT AND GENERAL EXPENSES 161,827. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 179,028. GROUNDS CARE: PROGRAM SERVICE EXPENSES 95,137. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,137. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 22,175. MANAGEMENT AND GENERAL EXPENSES 47,529. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,704. PROFESSIONAL DUES: PROGRAM SERVICE EXPENSES 31,484. MANAGEMENT AND GENERAL EXPENSES 24,711. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,195. LEASE EXPENSE: PROGRAM SERVICE EXPENSES 30,860. MANAGEMENT AND GENERAL EXPENSES 19,531. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,391. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 35,668. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,668. EDUCATION: PROGRAM SERVICE EXPENSES 8,357. MANAGEMENT AND GENERAL EXPENSES 16,068. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,425. LICENSES AND FEES: PROGRAM SERVICE EXPENSES 15,875. MANAGEMENT AND GENERAL EXPENSES 4,005. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,880. POSTAGE AND SUPPLIES: PROGRAM SERVICE EXPENSES 15,359. MANAGEMENT AND GENERAL EXPENSES 4,204. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,563. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 12,100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,100. WATER TREATMENT: PROGRAM SERVICE EXPENSES 5,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,985. FORM 990, PART XI, LINE 9: NET REPURCHASE OF TRANSFERABLE VOTING CERTIFICATES 1,700.