2020-12-14T16:45:12-08:00 2020-01-31 950858589 HUTCHINSON AND BLOODGOOD LLP 550 N BRAND BLVD 14th Floor GLENDALE CA 91203 990 2019-02-01 951378850 WILSHIRE COUNTRY CLUB WILS 3239341121 301 NORTH ROSSMORE AVENUE LOS ANGELES CA 90004 JEFF WAHBA Treasurer 2020-12-14 true MARK J HENNELLY P00982999 8186375000 2019 2022-01-07 14:23:13Z PATRICK O'GRADY 301 NORTH ROSSMORE AVENUE LOS ANGELES CA 90004 14201189 false X WWW.WILSHIRECOUNTRYCLUB.COM X 1919 CA TO PROMOTE AND FURTHER THE GAME OF GOLF AND TO PROVIDE PLEASURE, RECREATION, AND SOCIAL BENEFIT FOR ITS MEMBERS. 9 9 167 521797 45886 0 10445677 9631307 -632612 33328 805182 326129 10618247 9990764 0 0 5694438 4960881 0 0 5349138 5813531 11043576 10774412 -425329 -783648 20610807 21601174 6836317 9494173 13774490 12107001 TO PROMOTE AND FURTHER THE GAME OF GOLF AND TO PROVIDE PLEASURE, RECREATION, AND SOCIAL BENEFIT FOR ITS MEMBERS. false false PROGRAM SERVICE ACTIVITIES ARE ORGANIZED AND OPERATED FOR THE PLEASURE, RECREATION, AND SOCIAL BENEFIT OF ITS MEMBERS. false false false false false false false false false true false false true true 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 116 0 true 167 true true true false false false true true 1329134 1329069 false false false X 9 9 false false true false true true true true true false false true true true true false true true true false X WILSHIRE COUNTRY CLUB 3239341121 301 N ROSSMORE AVE LOS ANGELES CA 90004 X TODD KEEFER GENERAL MANAGER 40.00 0.00 302352 0 34162 BRIAN THOMAS SULLIVAN GROUNDS SUPER 40.00 0.00 281407 0 24874 PATRICK RIELLY JR DIRECTOR OF GOLF 40.00 0.00 231686 0 19593 JANICE RISCINTO CONTROLLER 40.00 0.00 149718 0 30189 ANA LAURA MOYA ASST. GM 40.00 0.00 142100 0 30189 PATRICK O'GRADY President 4.00 0.00 X X 0 0 0 RICK MORI Vice President 4.00 0.00 X X 0 0 0 CHARLES DAVIS Secretary 4.00 0.00 X X 0 0 0 MARK BECCARIA Treasurer 4.00 0.00 X X 0 0 0 NELSON ALGAZE Director 4.00 0.00 X 0 0 0 JAK NELLOR Director 4.00 0.00 X 0 0 0 LOC WATERS Director 4.00 0.00 X 0 0 0 BRIAN WASIAK Director 4.00 0.00 X 0 0 0 KENT KELLER Director 4.00 0.00 X 0 0 0 1107263 139007 5 false true false Southwest Growers & Landscaping LLC 27068 LA PAZ RD 412 ALISO VIEJO CA 92656 CONSTRUCTION 279379 Victor Vartan Dinkjian DBA Top Notch Staffin 605 S VERDUGO RD 24 GLENDALE CA 91205 F&B TEMP STAFFING 167217 Sheppard Mullin Richter & Hampton LLP 333 SOUTH HOPE STREET 43RD FLOOR LOS ANGELES CA 90071 ATTORNEY 150866 Scott Cochran DBA RyanCo Protective Coatings 12820 HERITAGE PLACE CERRITOS CA 90703 CONSTRUCTION 134425 Harrells LLC PO BOX 807 LAKELAND FL 33802 GOLF COURSE MAINT. 104487 5 0 CAPITAL DUES 713910 906720 906720 CART FEES 713910 629784 566101 63683 GREEN & TOURNAMENT FEES 713910 832382 464093 368289 MEMBERSHIP DUES 713910 5567968 5567968 MEMBERSHIP FEES 713910 1329134 1329134 365319 360366 4953 9631307 33328 33328 0 0 53125 29219 23906 23906 23906 0 0 0 4483429 4181206 302223 274585 27638 0 9990764 9468967 521797 X 0 0 0 0 336514 0 3378746 30223 964548 250850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 179016 0 1228749 85274 UTILITIES 688358 GOLF COURSE OPERATING EXPENSE 620420 A&G OPERATING EXPENSES 490520 REPAIRS & MAINTENANCE 403314 2117880 10774412 0 0 0 1643239 461664 1761743 1270186 0 909883 886957 0 0 0 391702 357355 454432 544424 31247391 14961551 13791344 16285840 0 0 0 0 1658464 1794748 20610807 21601174 2848064 2084479 3637960 5107595 350293 2302099 6836317 9494173 X 13774490 12107001 13774490 12107001 20610807 21601174 X -783648 4443 -888284 X false true X true false 312501 312501 12814752 6811853 6002899 1794499 1251446 543053 16325639 6898252 9427387 16285840 PREPAID PENSION COSTS 1794748 1794748 ACCRUED PENSION COST 2192813 OTHER LIABILITIES 109286 2302099 X 14313580 4322816 4322816 9990764 9990764 15981072 5211103 5211103 10769969 4443 4443 10774412 Part X : FIN48 Footnote THE CLUB IS TAX EXEMPT AS A SOCIAL CLUB UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND SECTION 23701G OF THE CALIFORNIA REVENUE AND TAXATION CODE. HOWEVER, THE TAX REFORM ACT OF 1969 PROVIDES FOR THE ASSESSMENT OF TAXES ON WHAT IS TERMED UNRELATED BUSINESS INCOME. THIS IS GENERALLY DEFINED TO REPRESENT SUCH FORMS OF UNRELATED INCOME AS INVESTMENT INCOME AND RENTAL INCOME. AS A 501(C)(7) ORGANIZATION, THE CLUB IS LIMITED IN THE AMOUNT OF REVENUE THAT CAN BE GENERATED FROM NONMEMBER SOURCES.TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JANUARY 31, 2020, THE CLUB HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISLOSURE IN THE FINANCIAL STATEMENTS. AS OF JANUARY 31, 2020, THE CLUB'S ANNUAL TAX FILINGS FOR THE PRIOR THREE YEARS ARE OPEN FOR AUDIT BY FEDERAL TAX AGENCIES AND FOUR YEARS FOR STATE TAX AGENCIES. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COST OF GOODS SOLD $4181206 TREASURY WRITEOFF $112391 RENTAL EXPENSE $29219 Part XII, Line 2d: Other expenses and losses per audited F/S COST OF GOODS SOLD $4181206 FUEL TAX CREDIT $860 TREASURY WRITEOFF $112394 RENTAL EXPENSE $29219 PENSION LIABILITY ADJUSTMENT $887424 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S UNREALIZED GAIN $4443 X X X X false false false ANA LAURA MOYA ASST. GM 115000 27100 500 29689 172289 BRIAN THOMAS SULLIVAN GROUNDS SUPER 254807 26600 5500 19374 306281 JANICE RISCINTO CONTROLLER 133038 17100 -420 500 29689 179907 PATRICK RIELLY JR DIRECTOR OF GOLF 188558 22100 21028 5500 14093 251279 TODD KEEFER GENERAL MANAGER 256884 40000 5468 5500 28662 336514 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents AMENDED BY-LAWS ATTACHED Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE CLUB HAS EQUITY MEMBERS. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body IT IS REQUIRED BY THE BYLAWS FOR MEMBERS OR STOCKHOLDERS TO ELECT MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders MEMBERS OF THE CLUB APPROVE CHANGES TO THE ORGANIZATION'S BYLAWS AND CERTAIN ASSESSMENTS AND OTHER DECISIONS AS OUTLINED IN THE BYLAWS. Form 990, Part VI, Line 11b: Form 990 Review Process THE CLUB'S CPA FIRM PREPARES THE 990 WHICH IS THEN REVIEWED AND RECONCILED TO THE FINANCIAL STATEMENTS BY THE CLUB'S CONTROLLER. THE FINANCE COMMITTEE REVIEWS/APPROVES THE 990. IT IS THEN REVIEWED BY THE BOARD OF DIRECTORS AND SIGNED BY THE APPROPRIATE OFFICER PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE CLUB STRONGLY ENFORCES ITS CONFLICT OF INTEREST POLICY TO ENSURE ALL INTERESTED PARTIES ARE IN COMPLIANCE AND ALL BOARD MEMBERS. COMMITTEE CHAIRPERSON OR COMMITEE MEMBERS MUST SIGN THE CONFLICT OF INTEREST POLICY UPON JOINING THE BOARD. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE BOARD OF DIRECTORS MAKES ALL DECISIONS REGARDING EXECUTIVE COMPENSATION. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees EMPLOYEES ARE GIVEN AN ANNUAL REVIEW BY DEPARTMENT MANAGERS/COO. SALARY INCREASES ARE REVIEWED AND APPROVED BY THE COO, WHO REVIEWS THESE WITH THE BOARD. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE CLUB DOES NOT MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 24e: Other Expenses CLUBHOUSE OPERATING EXPENSE: Column (A) - Total = $147370; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses DECORATIONS & ENTERTAINMENT: Column (A) - Total = $183688; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses F&B OPERATING EXPENSE: Column (A) - Total = $358634; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LINEN & LAUNDRY: Column (A) - Total = $81483; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses LOCKER ROOMS OPERATING EXPENSE: Column (A) - Total = $76854; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OUTSIDE & CONTRACT SERVICES: Column (A) - Total = $259241; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $7469; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses Printing and Publications: Column (A) - Total = $38198; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROFESSIONAL FEES: Column (A) - Total = $387350; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROPERTY TAXES: Column (A) - Total = $168356; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PROSHOP OPERATING EXPENSE: Column (A) - Total = $60120; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SECURITY: Column (A) - Total = $5078; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUPPLIES : Column (A) - Total = $338039; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TAXES: Column (A) - Total = $6000; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Other Changes In Net Assets Or Fund Balances - Other Decreases FUEL TAX CREDIT = -$860 Other Changes In Net Assets Or Fund Balances - Other Decreases PENSION LIABILITY ADJUSTMENT = -$887424