2022-11-15T14:39:35-08:00 2021-12-31 820419604 Pulliam & Associates Chartered 7235 W Emerald Street Suite A Boise ID 83704 990 2021-01-01 820127162 HILLCREST COUNTRY CLUB INC HILL 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 Brandi Ramirez Interim Gen Mgr 2022-11-15 true Brandi Ramirez 999009999 Rachel Pulliam CPA P00952496 2083228525 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z 4610 HILLCREST DRIVE BOISE ID 83705 10075929 false X www.hillcrest.cc X 1940 ID To provide social and recreational opportunities for members. 10 10 223 277549 113878 0 4820238 6760963 6914 -4627 -622698 -801724 4204454 5954612 0 0 1512577 1608112 0 0 2300005 2577821 3812582 4185933 391872 1768679 10560079 12228701 5847495 5595394 4712584 6633307 To provide social and recreational opportunities for members. false false Club House - provided recreational & fitnesss facilities for members and guests. Golf Course & Grounds - provided for golfing opportunities for members and guests. Tennis & Swimming - provided tennis and swimming opportunities for member and guests. false false false false false false false false false true false false true false true 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 8 0 true 223 true true true false false false false 579250 801016 false false false X 10 10 false false false false true true true true true false false true true true true true true true true false ID X SHANE WILSON 2083435425 4610 HILLCREST DRIVE BOISE ID 83705 Max Moreno General Manager 50.00 0.00 X 272781 0 26298 Donald Aholt Grounds Superintendent 40.00 0.00 151101 0 10484 Brett Kleinkopf Golf Pro 40.00 0.00 121142 0 11421 Kerrie Murray Director 2.50 0.00 X 0 0 0 Dave Petso Vice President 4.00 0.00 X X 0 0 0 Gary Smith President 4.00 0.00 X X 0 0 0 Jeff Sykes Secretary 4.00 0.00 X X 0 0 0 Tyler Anderson Past President 2.50 0.00 X 0 0 0 Jim Martin Secretary 4.00 0.00 X X 0 0 0 Dick Williams Director 2.50 0.00 X 0 0 0 Eric Heringer Treasurer 2.50 0.00 X 0 0 0 Sylvia Hampel Director 2.50 0.00 X 0 0 0 Wayne Hammon Director 2.50 0.00 X 0 0 0 Brandi Ramirez Interim Gen Mgr 40.00 0.00 X 0 0 0 545024 48203 3 false true false NONE 0 0 Greens Fees/Cart Rental 274398 274398 Locker Room/Swim/Tennis 158238 158238 Membership Dues 5993055 5993055 Tournaments 335272 335272 6760963 2457 2457 0 0 117500 117500 117500 117500 7084 -7084 -7084 -7084 0 0 2939087 4114233 -1175146 -1332738 157592 Miscellaneous 255922 255922 255922 5954612 5677063 277549 0 0 0 0 593227 0 707316 0 176206 131363 0 50357 0 0 0 0 0 0 0 129381 0 310535 21976 0 0 229930 0 744426 84783 Golf Course & Grounds 536702 Club House 106933 Golf Shop 77758 Member Event Expense 65106 219934 4185933 0 0 0 471484 770922 550988 4093 0 721640 367416 0 0 0 171850 196591 21392 17402 23359712 14752268 8603460 8607444 0 0 0 12168 7728 7097 2257105 10560079 12228701 583179 768256 122357 135127 5141959 4692011 5847495 5595394 X 4712584 6633307 4712584 6633307 10560079 12228701 X 1768679 173294 -21250 X false true X true false 499536 499536 18856808 11783519 7073289 2015478 1721888 293590 1987890 1246861 741029 8607444 Construction In Progress 2257105 2257105 X 11109372 173294 4981466 5154760 5954612 5954612 9167399 4981466 4981466 4185933 4185933 Part X : FIN48 Footnote The Club believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Club would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. The Clubs Forms 990-T & other income tax filings required by state,local,or non-U.S.tax authorities are no longer subject to tax examination for years before 2019. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $4114233 CARES Payroll/Benefits Credits $865801 Rev/Exp Reconciliation Adjustment $1432 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $4114233 CARES Payroll/Benefits Credits $865801 Rev/Exp Reconciliation Adjustment $1432 X X X false false false Donald Aholt Grounds Superintendent 151101 10484 161585 Max Moreno General Manager 272781 26298 299079 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The Club has 7 different membership categories: Regular, Non-Resident, Privileged, Social, Honorary, Women, and Associate Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Regular members of the Club have voting rights. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Bylaw changes are subject to member approval. Form 990, Part VI, Line 11b: Form 990 Review Process An electronic copy of the Form 990 is emailed to the Board of Directors for review. The Form 990 is also reviewed by Club Management and Finance Committee prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Club monitors and enforces compliance with the Conflict of Interest Policy. The policy coveres individuals with purchasing authority. Any conflicts of interest are reviewed by the General Manager and the Board of Directors. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The process for determining compensation for employees occurs on an annual basis. Most employees are reviewed at or near their anniversary date. Key employees of the Club are reviewed by the Executive Committee on an annual basis, typically in the fall. Industry compensation data is provided for comparison during the review and approval process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Documents are available for inspection in the Club's Business Office Other Changes In Net Assets Or Fund Balances - Other Decreases Retirement of Member Certificates = -$21250