Nonprofit · EIN 34-0615300
WESTWOOD COUNTRY CLUB CO
Tax-exempt · ROCKY RIVER, OH 44116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $10,584,660 | $8,913,582 | $1,671,078 | $21,564,158 | $3,585,391 | $17,978,767 |
| September 30, 2024 | 990 | $10,188,293 | $8,724,177 | $1,464,116 | $20,984,498 | $4,676,609 | $16,307,889 |
| September 30, 2023 | 990 | $9,612,111 | $7,696,193 | $1,915,918 | $19,885,463 | $5,042,690 | $14,842,773 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,358,511
- Investment income
- $180,685
- Net income from sales of inventory
- $1,856,234
- Other revenue
- $2,045,464
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $4,918,986
- Salaries, compensation and benefits (total)
- $5,334,242
- Professional fundraising fees
- $0
- Accounting fees
- $105,632
- Occupancy
- $320,513
- Depreciation
- $953,367
- Program services (functional)
- $8,913,582
Balance sheet and other
- Total assets, start of year
- $20,984,498
- Total assets, end of year
- $21,564,158
- Total liabilities, end of year
- $3,585,391
- Net assets, end of year
- $17,978,767
- Land, buildings and equipment
- $17,440,436
- Gross unrelated business income
- $547,431
- Gross receipts
- $11,996,915
- Employees
- 350
- Year formed
- 1913
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE SPOONER | PRESIDENT Officer | 0 | $0 |
| PORTER VERGON | VICE PRESIDE Officer | 0 | $0 |
| TOM DEWEY | TREASURER Officer | 0 | $0 |
| SARAH VERGON | SECRETARY Officer | 0 | $0 |
| JOHN FOX | DIRECTOR Trustee or director | 0 | $0 |
| KATIE ROSSBOROUGH | DIRECTOR Trustee or director | 0 | $0 |
| MICHAEL TOREK | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HOLTON | DIRECTOR Trustee or director | 0 | $0 |
| JOHN CAVALIER | DIRECTOR Trustee or director | 0 | $0 |
| KEVIN DURKIN | DIRECTOR Trustee or director | 0 | $0 |
| BILL KAHL | DIRECTOR Trustee or director | 0 | $0 |
| MIKE COYNE | LEGAL COUNSE Trustee or director | 0 | $0 |
| GREG MULACH | PAST PRESIDE Officer | 0 | $0 |
990 for the year ended September 30, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHEW C LIVINGSTON | KEY EMPLOYEE Highest-paid employee | 0 | $202,285 |
| DAVID WEBNER | KEY EMPLOYEE Highest-paid employee | 0 | $174,612 |
| GREGORY KAPEL | KEY EMPLOYEE Highest-paid employee | 0 | $170,644 |
| RAYMOND SICO | KEY EMPLOYEE Highest-paid employee | 0 | $138,238 |
| JOHN FOX | VICE PRESIDE Officer | 0 | $0 |
| SARAH VERGON | SECRETARY Officer | 0 | $0 |
| TOM DEWEY | TREASURER Trustee or director | 0 | $0 |
| GREG MULACH | PRESIDENT Officer | 0 | $0 |
| WALTER AVDEY | PAST PRESIDE Trustee or director | 0 | $0 |
| JIM ENGLISH | DIRECTOR Trustee or director | 0 | $0 |
| DAVID LESZCZ | DIRECTOR Trustee or director | 0 | $0 |
| KATIE ROSSBOROUGH | DIRECTOR Trustee or director | 0 | $0 |
| MICHAEL TOREK | DIRECTOR Trustee or director | 0 | $0 |
| SCOTT HOLTON | DIRECTOR Trustee or director | 0 | $0 |
| MIKE COYNE | LEGAL COUNSE Trustee or director | 0 | $0 |
| MIKE SPOONER | DIRECTOR Trustee or director | 0 | $0 |
| PORTER VERGON | DIRECTOR Trustee or director | 0 | $0 |
990 for the year ended September 30, 2023: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL R DENIHAN | GENERAL MANA Highest-paid employee | – | $178,056 |
| GREGORY KAPEL | KEY EMPLOYEE Highest-paid employee | – | $166,387 |
| DAVID WEBNER | KEY EMPLOYEE Highest-paid employee | – | $164,896 |
| RAYMOND SICO | KEY EMPLOYEE Highest-paid employee | – | $147,681 |
| WILLIAM MURMAN | PAST PRESIDE Officer | – | $0 |
| MELANIE SCHILLING | SECRETARY Officer | – | $0 |
| KEVIN HINKEL | TRUSTEE/DIRE Trustee or director | – | $0 |
| ALAN PAULUS | PRESIDENT Trustee or director | – | $0 |
| WALTER AVDEY | DIRECTOR Trustee or director | – | $0 |
| JEFF MACK | DIRECTOR Trustee or director | – | $0 |
| DOUGLAS SPIKER | DIRECTOR Trustee or director | – | $0 |
| GEORGE MILLER | DIRECTOR Trustee or director | – | $0 |
| PIETER CANTERS | DIRECTOR Trustee or director | – | $0 |
| JEFF MORITZ | TREASURER Officer | – | $0 |
| MIKE COYNE | LEGAL COUNSE Trustee or director | – | $0 |
| MIKE SPOONER | DIRECTOR Trustee or director | – | $0 |
| CYNTHIA SCHUMACKER | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 22625 DETROIT RD, ROCKY RIVER, OH 44116-2024
- Principal officer (990 for 2024)
- MATTHEW C LIVINGSTON, 22625 DETROIT ROAD, ROCKY RIVER, OH 44116
- Signed the 990
- MATTHEW C LIVINGSTON, GENERAL MANAGER
- Phone
- (440) 331-2120
- Website
- WESTWOODCOUNTRYCLUB.ORG
- Return prepared by
- MCMANAMON & CO LLC
Mission
SOCIAL CLUB
Program accomplishments
- OPERATION OF DINING AND RECREATIONAL FACILITYExpenses $8,913,582 · revenue $10,584,660
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 34-0615300
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $21,564,158
- Income (IRS master file)
- $11,996,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $10,584,660 | $8,913,582 | $21,564,158 | XML |
| 990 | September 2024 | $10,188,293 | $8,724,177 | $20,984,498 | XML |
| 990 | September 2023 | $9,612,111 | $7,696,193 | $19,885,463 | XML |
| 990 | September 2022 | $8,091,320 | $7,551,059 | $17,568,330 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-0615300).
Questions about WESTWOOD COUNTRY CLUB CO
- What is the EIN of WESTWOOD COUNTRY CLUB CO?
- The employer identification number (EIN) of WESTWOOD COUNTRY CLUB CO is 34-0615300.
- Is WESTWOOD COUNTRY CLUB CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to WESTWOOD COUNTRY CLUB CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WESTWOOD COUNTRY CLUB CO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTWOOD COUNTRY CLUB CO due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTWOOD COUNTRY CLUB CO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of WESTWOOD COUNTRY CLUB CO?
- The 990 for the year ended September 30, 2025 names MATTHEW C LIVINGSTON.
- Who are the officers and directors of WESTWOOD COUNTRY CLUB CO?
- The 990 for the year ended September 30, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does WESTWOOD COUNTRY CLUB CO have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $10,584,660, expenses of $8,913,582 and total assets of $21,564,158 at year end.
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